Monthly financial assistance from the employer. Financial assistance: an employee goes on vacation

Many employers seek to attract employees not only directly with high salaries or tariff rates, but also with additional social guarantees, which include financial assistance to an employee due to illness or to compensate for the costs of expensive treatment. Current legislation provides for the existence of such a right for the employer, and also provides effective mechanisms for legal regulation of this issue and the possible problems associated with it. And information about how financial assistance is paid for illness and treatment, including for a close relative and a child, can be practically useful to both employees and employers.

What is financial assistance for illness?

All citizens of the Russian Federation have the right to free medical care within the framework of the compulsory medical insurance system. In addition, the legislation also ensures the actual implementation of the protection of the rights of employees during the period of temporary incapacity for work due to illness - every employee has the right to go for treatment and not work, while receiving compensation from the Social Insurance Fund. However, the indicated possibilities are not always sufficient to provide effective treatment. In this case, the employer can provide the employee with financial assistance due to illness, if such is provided for by the provisions of the local regulations of the enterprise.

Unlike temporary disability benefits paid under, financial assistance for the treatment of an employee in 2018 is not the responsibility of the employer or any other body and can only be provided on a voluntary basis.

Legal regulation of material assistance is provided by a fairly small number of regulatory documents - articles 217, 270, 422 of the Tax Code of the Russian Federation. It is not directly mentioned in the labor legislation, however, the Labor Code of the Russian Federation still allows the employer, at its discretion, to assign various compensatory, incentive and other payments to employees.

In accordance with the provisions of the Tax Code, financial assistance is not part of wages and, accordingly, is not taken into account when calculating the average earnings of employees necessary to determine the amount of vacation pay or sick leave compensation.

How is financial assistance paid to an employee due to illness?

The basis for paying financial assistance to an employee is considered to be the presence of a mention of such assistance in, directly in the contract with the employee, or in other local regulations at the enterprise. Most often, employers adopt a separate provision for financial assistance, including in connection with illness or expensive treatment. At the same time, the presence of an existing general regulatory act at the enterprise is mandatory if the employer and employees wish that financial assistance for illness in 2018 is not subject to taxation.

The basis for direct payment of financial assistance in connection with illness is an order from the employer, sent to the accounting department and registered at the enterprise. In this case, the order itself can be issued both at the initiative of the employer unilaterally, and as a response by the employer after receiving an application for payment of financial assistance for the treatment of an employee. The practice of issuing such assistance to an employee only if he has supporting documents, which may be a medical certificate, medical history, prescriptions and prescriptions from the attending physician, is considered traditional.

It should be noted that employers can provide financial assistance payments not only when problems arise directly with the worker himself. Financial assistance to an employee in connection with the illness of a close relative or child is also allowed - if this is provided for by the regulations of the enterprise. In this case, it would be logical for the employer to also require certain supporting documents from the employee.

Taxation of financial assistance for treatment in 2018

According to the provisions of the Tax Code, financial assistance for employee treatment, purchase of medications, rehabilitation procedures and payment for operations is not taxed and is paid in full. However, existing judicial practice suggests that in these situations the parties to the labor relationship are required to comply with certain standards. In particular, such assistance is not subject to taxes and insurance fees under the following conditions:

• The employee provided the employer with documentary evidence of his illness.
• The basis for issuing medical aid for illness was a direct prescription or a referral from the attending physician with a stamp confirming the need for treatment.
• Material assistance was issued exclusively for the treatment of the employee himself, and not his relatives or third parties.

If the above conditions are not met by the employer and the employee, then the law requires that material assistance be subject to personal income tax. However, any material assistance issued in the amount of no more than 4 thousand rubles per year is not subject to such taxes. Therefore, in some cases, no taxation is allowed as long as payments to the employee fall within these limits.

Unlike sick leave, financial assistance to employees paid by the employer is not compensated in any way either from the budget or from extra-budgetary funds. However, in government institutions the possibility of paying financial assistance is also allowed - in most cases, the decision on the possibility of making such a payment is the responsibility of the immediate managers of the institution.

Events may occur in the life of every person when he needs material support. For example, when getting married or in connection with the birth of a child. In these cases, he may be provided with financial assistance (hereinafter referred to as financial assistance).

General provisions

In practice, under with help refers to the voluntary provision by the employer to employees and other persons, for example their relatives, former employees, of cash or other material assets in connection with the occurrence of certain circumstances.

Organizations independently determine to whom, when, in what order and amount to pay financial assistance<1>. However, there are cases when financial assistance is provided without fail.<2> .

As a rule, all these points are provided for in local regulatory legal acts, for example, in a collective agreement, regulations on remuneration or regulations on the provision of financial assistance (hereinafter referred to as the Regulations).

Who can receive financial assistance?

The Regulations may stipulate that, for example, the following may apply for financial assistance:

— employees of the organization;

— relatives of employees;

- former employees of the organization, for example pensioners who worked in this organization before retirement;

- relatives of former employees in the event of the death of these employees.

When is financial assistance paid?

Financial assistance is provided when certain circumstances occur. The employer independently determines the cases in which payment of financial assistance is possible. They should be provided for in the Regulations. At the same time, the grounds for issuing financial aid may be different.

“The employer provides financial assistance in the following cases:

- upon dismissal due to retirement upon reaching retirement age or disability;
- in connection with anniversaries;
- due to difficult financial situation;
…».

Example of wording in an employment contract:

"8. The following remuneration conditions are established for the employee:

8.5. a one-time payment for health improvement in the amount of 50 basic units.”

What are the amounts of financial aid?

The employer determines the amount of financial assistance independently. Typically it is installed:

- in a fixed amount;
— basic values ​​(BV).

At the same time, it is advisable to fix the amount of financial assistance in the Regulations separately for each case.

“The organization’s employees are paid financial assistance in the amount of 500 Belarusian rubles for their anniversary on the occasion of reaching 50 years of age.”

“If an employee gives birth to a child, he is provided with financial assistance in the amount of 100 basic units.”

The employer can also provide for a “fork” of payments, i.e. indicate, for example, the maximum and (or) minimum amount of financial assistance.

Examples of wording in the Regulations:

“When getting married, an employee is provided with financial assistance in the amount of up to 100 basic units.”

“In the event of the birth of a second child, the employee is paid financial assistance in the amount of at least 1,000 Belarusian rubles.”

What is the frequency of payments?

Financial assistance can be paid one-time, for example, upon entering into a first marriage or upon dismissal due to retirement. It can also be provided within the time limits specified in the Regulations, for example, once a year on vacation or on New Year’s Day.

What is the procedure for providing financial assistance?

The procedure for providing financial assistance should also be established in the Regulations.

In practice, payment of financial assistance to employees is made in accordance with the administrative document of the manager, for example an order. In turn, the order is usually issued on the basis of the employee’s personal statement. In our opinion, the application should indicate the circumstances in connection with which financial assistance is needed.

It is advisable in the Regulations to provide a list of documents that the employee must attach to the application in order to confirm that he has reasons for receiving financial assistance. Such documents may be copies of a birth certificate, marriage certificate, certificate from a medical institution, etc.

Example of wording in the Regulations:

“To receive financial assistance, an employee must submit a corresponding application to the HR department, attaching copies of documents confirming the existence of circumstances in connection with which financial assistance is paid in the organization.

After checking the application and the documents attached to it for compliance with the law and these Regulations, it is submitted to the head of the organization for a decision.

The decision to provide financial assistance is formalized in the form of an order, on the basis of which financial assistance is paid to the employee.”

An employee’s immediate supervisor can also apply for financial assistance. For example, in practice there are cases when, when an employee reaches retirement age, his immediate supervisor turns to the head of the organization with a memorandum. Based on this, the employer issues an appropriate order.

The order for the provision of material assistance belongs to the category of orders for personnel<6>. Since there is no unified form for such an order, when preparing it, the general requirements of office work should be observed.

Example of wording in an order:

“In connection with the birth of a child from HR specialist S.N. Petrova. and in accordance with sub. 2.4 clause 2 of the Regulations on the provision of financial assistance

RENDER:

Svetlana Nikolaevna Petrova, HR specialist, financial assistance in the amount of 100 basic units.

Financial assistance refers to non-production deductions. It does not concern the results of the enterprise's activities. The provision of financial assistance is provided to both employees of the company and those who have already quit. Also, accruals can be made in favor of third parties for various reasons provided for by law. Next, we will consider in more detail who is entitled to financial assistance and what is the procedure for receiving it.

Reasons for payments

The reasons why financial assistance may be paid are:

• Going on vacation.
• Compensation for damage arising as a result of any emergency.
• Holidays.
• Death of a relative of an employee, and so on.

For some reasons, deductions are made in favor of most or all employees. For example, this applies to vacation pay. It acts as a one-time financial assistance. In other cases, benefits are provided under special conditions. For example, a worker or other person can submit an application for financial assistance (a sample of which will be given below) if the need arises to purchase medicine, bury a relative, or to meet other needs. Such contributions are of a social nature.

Magnitude

The amount of financial assistance is determined by the head of the company. The value can be determined in absolute terms or represented by an amount that is a multiple of the official salary, taking into account the specific case and financial capabilities of the enterprise. The procedure in accordance with which deductions are made may be provided for in an employment or collective agreement. The source for payment of financial assistance is income received from the current activities of the company. The decision on the need to distribute cash benefits at an enterprise is made by its manager.

Taxation of financial assistance

Due to the variety of reasons why this type of payment can be made, business accountants often have questions regarding the procedure for reflecting these amounts in accounting. Financial assistance is shown in reporting depending on whether it is established in the employment contract or not. So, it will be recognized as a non-operating expense and taken into account in the account. 91.2 “Other expenses”, if not specified in the agreement. If financial assistance is specified in the contract, then it is a salary cost.

Benefits for former employees

According to PBU 10/99 (clauses 4 and 12), such deductions are included in non-operating expenses. Therefore, they are reflected in account 91 - “Other expenses and income”, subaccount “Other expenses”. Since these costs are not taken into account when taxing profits, due to the appearance of a permanent difference in the accounting of the enterprise, a tax (permanent) liability must be reflected. It is recorded according to Dt. 99 “Profits and losses” in correspondence with Kt. 68, which shows calculations for mandatory contributions to the budget. Financial assistance to an employee is not considered remuneration for his work and does not apply to compensation and incentive payments. Therefore, percentage allowances and regional coefficients, which are established for persons carrying out their professional activities at enterprises located in the regions of the Far North and equivalent to them, are not applied to it.

Holds

In practice, situations quite often arise when financial assistance to an employee is due in accordance with some basis, but alimony should be collected from his income. The types of income from which such deduction is made are established in the corresponding list. So, for example, if a citizen is awarded financial assistance in connection with a natural disaster, theft of property, fire, death, injury to him or his relatives, alimony is not collected from her. There is no deduction from benefits due upon marriage. Alimony is not deducted if financial assistance is assigned at the birth of a child.

Documenting

Since there is no unified form, some difficulties arise. In accordance with Art. 9, paragraph 2, Federal Law regulating accounting, documents for which special forms are not provided may be accepted if the necessary details are provided. Therefore, financial assistance to an employee can be accrued upon receipt of an appropriate order, which contains:

1. Name of the act.
2. Date of preparation.
3. Name of the enterprise.
4. Contents of operation.
5. Indicators in monetary and physical terms.
6. The positions of the employees responsible for the transaction and the correctness of execution, as well as their personal signatures.

Reasons for non-inclusion in labor costs

Before making legitimate arguments, the concept of salary itself should be clarified. It is defined in Art. 129 TK. Remuneration is a system of relations that are associated with the establishment and implementation of payments to employees for their professional activities in accordance with the law, other regulations, collective or labor contracts, agreements, and local documents. Salary depends on qualifications, quality, quantity and complexity of activities. Financial assistance does not fall into this category because it:

• Does not apply to the performance by an employee of his professional duties.
• Does not apply to the activities of the enterprise as a whole aimed at acquiring benefits. This means that it does not reduce the tax base.

The Tax Code establishes that such assistance is formed without taking into account the costs of any types of remuneration, except for those specified in the employment contract. According to the code, amounts of financial assistance are not taken into account when calculating the tax base.

Contributions to the Pension Fund

They are also not deducted from the accrued financial assistance. Since it has a social purpose and is not considered part of the salary, the exemption from the withholding of the contribution is consistent with the principles according to which pension insurance is carried out. In particular, the labor pension should be formed primarily from amounts, the amount of which is established taking into account the qualifications of the employee, the quality, complexity and conditions of his professional activities.

Contributions to the Social Insurance Fund

These fees are not payable on payments such as:

1. Financial assistance at the birth of a child during the first year of his life (no more than 50 thousand for each).
2. Benefit for a citizen injured in a terrorist attack on Russian territory.
3. Financial assistance to an employee in the event of the death of his relative.
4. Benefit due to a natural disaster or other emergency that caused material damage or harm to health to a citizen.

From this we can conclude that an insurance premium must be withheld from amounts provided to individuals on other grounds. FSS employees believe that deductions from financial assistance should be carried out. However, there is another point of view on this matter. It is based on the following arguments:

1. The basis for calculating the insurance premium is wages (income).
2. Financial assistance does not apply to such income, since it is not provided for when calculating salary. When providing benefits, the results of specific activities of employees are not taken into account.
3. Expenses for the payment of material assistance are not taken into account when establishing the tax base. This is due to the fact that they are produced not from the wage fund, but from net income.

It follows from this that in each specific situation, the management of the enterprise will have to independently decide whether it is necessary to withhold insurance premiums from benefits or not in cases that are not provided for by law. If a positive decision is made, it is likely that the boss will have to defend his order in court.

Personal income tax

In Art. 217 of the Tax Code establishes a list of income received by employees that is not subject to taxation. These, in particular, in addition to the above payments, include amounts not exceeding four thousand rubles per year.

This, for example, could be payments for vacation, financial assistance in difficult financial situations, for former employees who have retired, and so on. Personal income tax will be withheld from amounts exceeding 4 thousand rubles per year.

Bid

Material assistance is recognized as income subject to taxation at a rate of 13% if the non-taxable limit is exceeded. Standard deductions are provided by the organization that acts as the source of income, at the choice of the payer in accordance with his written request and documents that confirm the right to these deductions. If cash assistance is transferred to retired employees, they can receive these contributions provided they submit a claim before the end of the year. If benefits are paid to the employee every month during a calendar year, deductions are provided from the beginning of the relevant period. At the same time, the total amount of financial assistance is reduced by 4 thousand rubles (non-taxable amount). In accounting, personal income tax, which is withheld from an amount exceeding 4 thousand rubles, should be reflected in the following entry: Dt 70 (76) Kt 68, subaccount. "Calculations for personal income tax."

Poor and vulnerable categories

Persons included in these categories are provided with one-time financial assistance. It can be provided either in cash or in kind. The one-time benefit is paid from local, federal and regional budgets, extra-budgetary funds according to programs approved by authorized government bodies annually. Such amounts are also exempt from personal income tax.

Providing reporting

Tax agents are enterprises acting as a source of payment of income specified in Art. 217, paragraph 8, are required to keep records of the amounts provided, regardless of their size. Information about these charges is provided to the relevant authority in Form No. 2-NDFL. When filling out reporting, enterprises indicate the full amount of this income for each basis for the period and a tax deduction not exceeding 4 thousand rubles. If assistance is accrued to former employees in an amount of less than 4 thousand rubles, the enterprise must provide information about this to the tax authority in Form No. 2 of the Personal Income Tax.

Profit deductions

According to Art. 270, paragraphs 23 and 21 of the Tax Code, material assistance to employees of an enterprise, regardless of its grounds, is not included and is not taken into account when taxing profits. This provision applies regardless of whether the benefit is provided for in an employment or collective agreement or not. To avoid discrepancies between tax and accounting accounting, it is inappropriate to include financial assistance in the documentation regulating the system of remuneration for employees. Expenses related to the provision of benefits to former employees of the organization also do not reduce the amount of accounting profit. This is due to the fact that, according to paragraph 16 of Art. 270 of the Tax Code, when determining the tax base, expenses in the form of the value of property transferred free of charge are not taken into account. This category includes works, services, property rights, as well as securities and cash.

Package of documents

An employee who needs additional funds must write an application for financial assistance. The following documents must be attached to this paper:

1. Upon the death of a family member - a copy of the death certificate, if necessary - copies of acts confirming the relationship (birth certificate, marriage certificate).
2. Decisions of government authorities, certificates from the SES, DEZ and other authorities confirming the fact of an emergency.
3. Papers certifying the occurrence of a terrorist attack on Russian territory (for example, a certificate from the Ministry of Internal Affairs).
4. A child’s birth certificate, if necessary, to receive money for his maintenance.

Application for financial assistance: sample

The document must contain information about who the request is addressed to and from whom it comes. Full name is indicated at the top right. head of the enterprise, position, company name, as well as full name. and the position of an employee. Below in the center you should write the word “statement”. Next, a request for financial assistance is made, and the reasons for this are indicated. As evidence of the reasons, the appendix provides a list of documents confirming the circumstances that were indicated in the content. Copies of documents must be attached to the application. At the very bottom there is a signature and date of compilation. In the text, the applicant can also indicate the amount he expects.

Additionally

It should be noted that monetary benefits are not the manager’s duty, and the fact of writing an application, indicating the amount of expected assistance, as well as the circumstances themselves that served as the reason for the application, do not give rise to the manager’s obligation to satisfy the request. The benefit amount indicated in the application can only serve as a guide for the employer. The final amount is set by the boss, based on the financial situation of the enterprise and the complexity of the applicant’s circumstances. If the manager decides to satisfy the request, a corresponding order is drawn up. Based on it, the applicant will receive a sum of money from the cash desk of the enterprise.

Finally

The Tax Code does not clearly define who should be recognized as family members of an employee. In accordance with Art. 2 of the Family Code, these include children, parents (adopted children, adoptive parents), and spouses. In this case, the fact of cohabitation does not matter. Paragraph 1 of Article 11 of the Tax Code provides that the terms, concepts and institutions of family, civil and other branches of law are used in the meaning in which they are directly applied in them, unless otherwise specified by law. This, in turn, means that financial assistance paid to family members of an employee is also exempt from personal income tax. To confirm this right, it is necessary to provide appropriate evidence.

Financial assistance is a one-time cash payment. According to the current laws of the Russian Federation, mat. assistance certified in an employment contract can be equated to wages - this payment is also subject to all taxes and deductions. If the payments are not mentioned in any way in the employment contract, then they relate to unrealized expenses, which means that they are taken into account as “Other expenses”.

According to paragraph 23 of Art. 270 of the Tax Code of the Russian Federation, any material assistance cannot be recognized as expenses for the purpose of calculating income tax. Financial cash investments of insurance premiums for compulsory social services. insurance against any accidents at the enterprise or professional. diseases are included in the group “Other expenses” associated with production and sales, according to Art. 264 and 272 of the Tax Code of the Russian Federation. Existing finances can be recognized as other expenses for income tax purposes at the time of accrual.

You can avoid taxes by getting a checkmate. assistance for paying for medical services (documents confirming the required expenses are required).

It is also worth noting a small plus: such assistance is not necessarily issued only to employees of enterprises - it can be issued to former employees and even outsiders.

In what cases is financial assistance awarded to an employee?

You can receive financial assistance upon your own application accompanied by the necessary documents or certificates. For example, when requesting the issuance of a mat. assistance during sick leave, the employee must provide relevant certificates of illness and diagnosis, as well as a check for payment for personal rehabilitation.

There are the following types of financial assistance to employees:

• mat. assistance to an employee of an enterprise who has health problems;
• assistance to an employee who experiences an unexpected financial crisis;
• if an employee experiences any vital event that requires significant financial costs (for example, financial assistance to the relatives of a deceased employee, the birth of a child, weddings, etc.);
• financial assistance to an employee for vacation.

Typically, such payments are made on an individual basis. In addition, this money cannot be issued as compensation for the employee’s financial losses not related to the enterprise.

Application form for financial assistance to an employee

So, let’s figure out how to apply for financial assistance to an employee. First of all, you need to make an application. In your application, you must indicate the reason why you need the mat. help. The circumstances for receiving financial assistance, based on which an employee can write an application, are very different (for example, financial assistance to an employee for treatment, in connection with the birth of a child, a wedding, a funeral, retirement, etc.).

Do not forget that when filling out your application, you must attach documents or certificates that can attest to specific circumstances. It is also necessary to remember that financial assistance is one-time in nature and has no connection with the employee’s fulfillment of his labor obligations.

The amount of financial assistance depends on the basis (reason) for providing financial assistance. Nowadays, the maximum size of a mat. assistance for those who have reasons to receive it is not limited:

• for the categories specified in paragraphs 2-21, there cannot be more than 5 basic wages;
• for the categories specified in paragraphs 22-24, it is calculated taking into account actual expenses upon presentation of the necessary documents indicating the amount of expenses.

Sample. Application with a request for the provision of medical assistance

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To the director of LLC "company"
Lagunov M.V.
From Kuprunov K.R.
Deputy director of the company
STATEMENT
In connection with the death of his brother on September 19, 2014 (Evgeniy Romanovich Kuprunov)
I ask you to provide me with financial assistance.

Attached: a copy of the death certificate of this person.
September 24, 2014 K.R. Kuprunov
Signature _____
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Order on payment of financial assistance to an employee

After consent, the director issues an order to issue financial assistance to the employee.

The amount of financial assistance depends on the incident that caused the employee to need it.

Also, if the employment contract does not say anything about the payment of financial assistance, then the amount can be negotiated with the director of the enterprise or the entire team. In the event that net profit is used, the main result is determined by the founders of this company.

And only after this can an order be issued to provide financial assistance.

Usually such an order is drawn up arbitrarily, because in the Russian Federation there is still no approved form.
The order must indicate the following::

• the amount of assistance provided;
• the period within which it will be issued 100%;
• the source from which payments are received.

Sample. Order for financial assistance

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ORDER No. 8-k
on payment of financial assistance in case of death in the family

In connection with the death on September 19, 2014 of the brother of the deputy director of the company LLC "Company" Kiril Romanovich Krupov, and also on the basis of clause 2.3 of the Regulations on the payment of financial assistance to employees of LLC "Company", approved by order dated January 13, 2014 No. 1-17,

I ORDER

1. Pay Kiril Romanovich Krupnov a one-time benefit on the occasion of the death of his brother in the amount of 30,000 rubles until December 1, 2014 inclusive.

2. Appoint chief accountant N.A. Petrova to be responsible for the calculation and payment of financial assistance.

Attach: a copy of the death certificate of the brother dated September 19, 2014 No. GK-AB 22414432, issued by the Dubrovsky Department of the Civil Registry Office in St. Petersburg.
General director

LLC "Company" _____ M. V. Lagunov

I have read the order: 09/30/14 ________ / Petrov N. A./

I have read the order: 09.30.14 ________ / Korepov A.N./
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Order on issuing gifts to an employee

Individual entrepreneurs, as well as the manager, have the opportunity to give gifts to employees at their enterprise on holidays, on the occasion of the birth of a child, marriage or, say, retirement. In addition, it is often pleasant to give children gifts for the New Year, which a leader can easily do.

At the moment, the maximum limit for issuing financial privileges is no more than 4,000 rubles per year per person.

When issuing gifts, personal income tax is not withheld (clause 28, article 217 of the Tax Code of the Russian Federation). Naturally, insurance premiums for such incentives do not need to be calculated, even if given in cash, but only on the condition that the company has drawn up a written gift agreement with the employee, and the gift itself is not provided for by an employment or collective agreement.

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