Who receives financial assistance? Financial assistance: an employee goes on vacation

Employees of enterprises often turn to management with a request to issue them financial assistance. If a positive decision is made, a a lot of difficulties related to the procedure for taxation of payments with insurance premiums and personal income tax.

The legislation does not provide a precise definition of the term “material assistance”. Therefore, they are usually guided by the fact that this is a transfer to the employees of the enterprise of money or any material resources in addition to wages associated with their urgent needs.

Employer is not obliged to provide assistance to employees, but has the right to do this at his own discretion. Often, the possibility of providing financial assistance is indicated in a collective or employment agreement in order to improve conditions at the enterprise and increase employee loyalty.

In this case, the possible reasons for payment, terms, amount and additional conditions for receiving funds are specified as accurately as possible.

Size and types

Possible purposes for which financial assistance may be provided:

• birth of a child;
• need for urgent treatment;
• death of family members;
• emergencies - fires, floods.

It is possible to pay assistance for vacations or holidays (for example, Energy Day).

For all employees of the enterprise, including branches, the grounds for providing assistance must be identical. The main requirement for payments is that they should not be stimulating, that is, depend on the results of work, and should not be of a permanent nature, that is, paid no more than once per reporting year.

There is a rule: one event – ​​one payment during the year.

Registration procedure

For proper registration of financial assistance it is necessary employee statement. It indicates the basis for its receipt. The application must be accompanied by documents justifying the purpose of payments: copies of the birth certificate, a bill from a medical institution, in case of theft of property - a certificate of damage from the police, in case of emergency - a certificate from the Ministry of Emergency Situations of the Russian Federation.

In case of death, a death certificate and documents confirming relationship with the deceased are required: birth certificates, change of surname, marriage certificates.

An application for financial assistance can be submitted at any time. Assistance during the birth of a child is the only exception: the payment is not subject to income tax if the application is submitted within a year and the limit is not exceeded.

In case of an affirmative decision of the organization's management, based on the application, a order. Its form is not unified, but a list of mandatory items has been established:

• Full name of the employee to whom the assistance is paid;
• purpose of payment;
• an indication of supporting documents, with copies of them attached;
• payment terms;
• approved amount;
• source of funds.

Sources of payment

The payment can be made from the wage fund, from current profits or profits from previous years. If a decision is made to make a payment from the wage fund, must be reflected the possibility of financial assistance in a labor and/or collective agreement.

It would be better if this was a provision on the procedure for issuing financial assistance. In case of its absence, a additional agreement to the employment contract.

To make a payment from the profits of previous years, it is required minutes of the decision of the general meeting of shareholders (for JSC) or participants (in the case of LLC). Even if the organization has one shareholder (participant), a written decision is mandatory.

Tax principles

The amount of financial assistance is not limited; it can be determined for the entire organization by issuing Regulations, or each case can be considered separately. Often, when paying, they are guided by the maximum amount of assistance that is not subject to taxes.

Income tax

No financial assistance can be taken into account as part of expenses that reduce the income tax base. The only exception is payment for vacation if it is stipulated by a collective or employment agreement, is set as a percentage of wages and depends on the quality of the employee’s performance of his duties.

Such financial assistance is labor costs and reduces the tax base (for more details, see Letter of the Ministry of Finance of Russia No. 03-03-06/1/43912 dated September 2, 2014).

Insurance premiums

Federal Law No. 212-FZ dated July 24, 2009 establishes a list of types of financial assistance for which insurance premiums are not calculated:

• payments to victims of emergencies and terrorist attacks to compensate them for material losses or for treatment;
• assistance related to the death of family members;
• at the birth, adoption of a child, taking him into guardianship, if the payment is less than 50,000 rubles;
• other types of financial assistance, paid once and not exceeding 4,000 rubles.

All other types of financial assistance, according to the Pension Fund and the Social Insurance Fund, are subject to insurance premiums.

Both parents can use the limit of 50,000 rubles when applying for assistance for the birth of a child, but the limit remains the same for each. At the birth or adoption of several children, the limit is maintained for each of them, i.e., at the birth of two children, insurance premiums will not be subject to 100,000 rubles. for each of the parents. Basis - Letter of the Ministry of Labor of Russia dated November 20, 2013 No. 17-3/1926.

Personal income tax

According to the Tax Code, personal income tax is levied on all income, both in cash and in kind.

The list of income that is not subject to personal income tax includes:

An example of calculating personal income tax when paying financial assistance: in connection with the birth of a child to an employee of an enterprise with a salary of 70,000 rubles. in January 2016, financial assistance was provided in the amount of 30,000 rubles. A certificate was provided that the employee’s wife had already received assistance in the amount of 25,000 rubles.

In the same month, the employee received a gift for the birth of a child in the amount of 10,000 rubles. The total amount of his income for January was 110,000 rubles. (70 + 30 + 10).

In this case, 25,000 of financial assistance (50 - 25) and 4,000 of the cost of the gift are not subject to personal income tax. The taxable amount will be 81,000 rubles. (70 + (30 - 25) + (10 - 4)). Total personal income tax for January will be 10,348 rubles. ((81000 - 1400) * 13%, where 1400 is the standard deduction for the first child).

Accounting

Accrual:

• Dt 84– due to retained earnings of previous years;
• Dt 91/2– due to current profit;
• Dt 20, 26, 44– at the expense of the wage fund;
• Kt 73– if the assistance is intended for an employee of the organization;
• Kt 76- to his family member.

Withholding personal income tax:

• Dt 73, 76 Kt 68– for the amount of withheld personal income tax.

Calculation of insurance premiums:

• Dt 84, 91/2 Kt 69/1,2,3- the amount of insurance premiums.

Payment of financial assistance:

• Dt 73, 76 Kt 50– if the payment is made from the cash register;
• Dt 73, 76 Kt 51– if non-cash payment is used.

Material assistance can be issued from the cash register together with wages according to the general statement, or it can be separately, then its issuance is formalized by a cash receipt order.

Additional information on this issue is presented in the video.

Material support from social protection for the country’s population is one of the important tasks for achieving social equality, rewarding services to the state or stimulating the development of certain areas of activity. Almost every citizen of the Russian Federation can receive the financial assistance due to them in 2018, subject to confirmation of the appropriate status or other criteria.

The state provides different types of financial assistance to different segments of the population, but not all citizens know that they can get something from the state for free in 2018. This is often due to the fact that social security authorities are not obliged to take the initiative and notify citizens about the possibility of receiving benefits . Thus, you can receive any type of assistance only upon request by independently contacting government agencies with the appropriate application and package of documents.

Material assistance is support provided to citizens in the form of cash, food, hygiene items and household items. It is provided to families and individual citizens who find themselves in a difficult financial situation due to job loss, illness and other circumstances. These can be payments paid monthly, annually or one-time, the amount of which is determined taking into account a number of criteria, including the region of residence.

Types of financial assistance

You can find out who is entitled to benefits, their types and the possibility of using them for specific citizens in 2018 at the local social security authorities.

Social contracts

A relatively new type of support for the population - concluding contracts - appeared in Russia only in 2012. They provide for the provision of social (including material) support to the population, in response to which one of the conditions must be met:

• job search;
• completion of a professional development program or training in the chosen profession;
• maintaining a personal subsidiary plot;
• opening your own small business.

The program operates throughout Russia with the assistance of social protection authorities and employment centers and is available primarily to families who find themselves in difficult life situations.

Large families

Families with three or more children can count on receiving financial assistance in 2018 in the form of:

• subsidies for utility bills;
• child benefits in the amount of 1 minimum wage (until the youngest child turns 16 years old)
• a plot of land for farming or construction on preferential terms;
• regional maternity capital for the 3rd or 4th child;
• reimbursement of costs for purchasing goods for newborns, getting the child ready for school, etc.

You can find out the full list of available benefits for each family in special social structures.

Low-income families

The special status of “poor” is assigned to families whose income per family member is less than the regional subsistence level. The amount is determined on the basis of income certificates of all family members for the last 3 months, but it should be taken into account that each region has its own cost of living. In this case, assistance may not be provided if there are able-bodied but not working family members, with the exception of:

• the need to care for children or elderly relatives;
• maternity leave;
• loss of property due to circumstances beyond the control of the applicants;
• inability to work due to health conditions.

On a note! In most cases, benefits are assigned to low-income families in which all adult family members are registered with the Employment Center or receive the minimum wage.

In 2018, families of pensioners and single elderly people who find themselves in difficult financial or life situations are entitled to various types of social security benefits, including payments for:

• Purchase of household appliances, replacement of plumbing fixtures.
• Payment for dental prosthetics.
• Improving living conditions (preferential mortgage).
• Repair work in a residential area, which is issued on the basis of a housing inspection report or upon completion of work based on provided checks and contracts for the performance of work.

Pensioners are also provided with financial assistance in kind - in the form of clothing, shoes, food, and medicines.

In addition, in many regions in 2018 there are additional programs of financial assistance for disabled people, WWII participants and other categories of the country’s population.

How to get a?

To receive financial assistance in 2018, citizens should contact their local social welfare authorities, where they will:

• Write an application for financial assistance.
• Provide an original/photocopy of your passport.
• Collect the necessary documents, the list of which will depend on belonging to a particular category of citizens and the type of state support program. This could be certificates of income, family composition and status, certificates of marriage/divorce and birth of children, certificates of the occurrence of an emergency, etc.)

Financial support programs operate in various areas and additional statements and certificates may be required to receive them. Therefore, when you first contact the social security authorities, you should clarify all the conditions, necessary documents and other nuances of receiving one or another type of financial assistance.

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?

A good employer should always have organized work in the organization, 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 a 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.

Experienced lawyers work for you free of charge.

Ask your questions via the feedback form and receive an almost instant answer without leaving your home.

In 2019, the management of organizations is not obligated to pay financial assistance to an employee. However, this may be provided for by the organization’s local regulations. What is assistance from the organization? This is money, food, clothing, medicine, in general, everything that a person who finds himself in difficult life circumstances needs at the moment. 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 budget item of the organization from which financial assistance is calculated is indicated. You can receive money either in cash or on a 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 checkmate. 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. These documents will vary in different situations, 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 contributions to social funds will not be charged on the mat. 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 study, recreation 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.

Each institution or company has its own rules for paying financial assistance. Check with your employer. In principle, all government agencies pay financial assistance in the following cases:

1. death or death of a close relative of the employee (wife, husband, children,
parents, siblings) or a person in his
dependent (upon provision of a death certificate and documents
confirming relationship with the employee or being dependent on him);

2. loss of personal property as a result of fire or natural disaster
disaster or as a result of illegal actions of third parties (if
provision of certificates from relevant authorities);

3. special need for treatment and restoration of health in connection with
injury, illness or accident (if
provision of relevant medical documents).

Guzel, usually the rules for issuing financial assistance are described in a collective agreement, employment contract or other local regulatory act (for example, in the regulations on the issuance of financial assistance). The personal attitude of the manager towards you is of no small importance. However, all of the above does not prevent you from writing an application for financial assistance describing good reasons for receiving it and the amount of money. Try it, maybe it will help. Good luck

★★★★★★★★★★

You can ask for financial assistance at work from any organization, regardless of its form of ownership, whether it is a private company or a state-owned one. In any case, material assistance is provided to a person free of charge, that’s why it is help. If the employer stipulates the terms of provision, then this will no longer be considered assistance, but an advance, loan, loan or other payment.

Regardless of the provisions of the collective agreement, you can apply for financial assistance whenever you see fit.

As a rule, it is necessary to motivate why you are seeking help (death of a close relative, difficult financial situation, loss of a job by another family member, the need to “equip” children for school, payment of the cost of flights to the place of treatment, funds for necessary treatment and medications etc.

The list is not closed; each case is considered individually. However, this should not be abused, in the state. In institutions it is customary to ask for swear words. assistance no more than once a year, but this is not a strict rule.

Explain in your application addressed to the general director to provide you with financial assistance that you work conscientiously for the company n number
years, have had no reprimands, no absenteeism, have positive reviews at work, attach copies of documents confirming the expenses you have already incurred, or just planned ones, for which you are asking for financial assistance. This could be a price list from a medical facility, or a copy of the airline's website page with the price of an air ticket to the destination.

Contact your immediate supervisor with an explanation of the situation and a statement. Ask him to sign your application with the wording “I petition on the merits of the application.”

Good luck to you!

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Comments

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It depends on how much it is. I don’t think anyone will give you thousands and tens of thousands just like that if it’s a private office. Why can’t you borrow from your employer? This way, at least it’s more honest; very often it’s possible to agree on deductions from your salary in installments. For example, at my work, I can do only this free of charge: ask that I not pay the markup on the production of our products, but buy them at the cost of materials and labor + transportation costs. Thus, I get the goods for personal use at 2 times cheaper!

Every large government agency has a collective agreement, one of the clauses of which is financial assistance to its employees - in cases of expenses for treatment or funeral of loved ones, it is mandatory, in other cases - at the request of a trade union organization or at the discretion of the administration.

You can apply at any time, and the result will depend on the goodwill of the director (owner) of the enterprise. Of course, there are miracles in life, but I don’t really believe in them. But you don't lose anything anyway. Go for it!

It’s unlikely to be free of charge. If you just lend it. And then it depends on what kind of person it is.
I don’t really believe in miracles either, especially in our troubled times, when
the employer himself has already experienced financial difficulties and the fear of going bankrupt.
But for asking for help you won’t be “shot”, sued, or fired, so I think you can try, but you need to find a very
good reason.

Free financial assistance can only be provided to you at your place of work. :)
In all other cases it is called differently: either alms, or irrevocable loan, etc.
As for WebMoney, you need to indicate not WMID, but WMR, WMZ wallet numbers
In addition, no one forbids you to immediately transfer money to another Webmoney account in order to secure the money received.

You can ask for something at any time, the only question is whether the employer has the means and the desire to help. If you don’t have both, or any one of the above, then you are unlikely to receive a positive decision to satisfy your request on legal grounds. If there is a so-called “black cash” or payment is made according to a “gray scheme” (which is illegal) and the manager wants to help, then you can hope to receive it. However, in this case, this may be accompanied by certain conditions that may not suit you.

The article will discuss such a concept as “material assistance to employees.” Everyone will know what it is, what its types are and how they are calculated.

Employees often experience financial difficulties. The death of relatives, the birth of a baby, recovery - all this requires funds.

Basic moments

The employer is obliged to allocate funds to solve the problem - financial assistance. What is it, who is entitled to it and how to apply for it - more on that later.

What it is

Material assistance is one of the types of social support for workers, a cash payment.

It does not depend on the performance of the employee or the company as a whole; it is paid when any situations arise in the employer’s family.

This could be the death of a relative, the birth of a child, or recovery. These circumstances must be confirmed by documents.

Financial assistance is not regular; it is paid once. This is voluntary support of the social type.

The following types are distinguished:

Financial assistance can include money, food, household chemicals, baby care products, clothing and shoes.

It can be paid both to current employees of the organization and to former employees and members of their family.

Acceptable grounds

This social benefit is not mandatory; it is not mentioned in the law. The procedure for its establishment and size are mentioned in the organization’s act. Not all companies pay financial assistance; you need to find out about this from your accounting department.

It may also be provided for in the agreement () between the employer and the worker when the latter is hired.

Financial assistance is issued in the event of a difficult financial situation for an employee. The payment is non-productive in nature and its purpose is to improve the well-being of the worker.

The basis for its payment is regulatory acts. The employee must draw up a document, after which the boss issues a decree.

It must indicate the recipient’s details, a link to the normative act, the amount and timing of the provision of financial assistance.

Let's consider the grounds for issuing a financial payment and the documents for receiving it:

The basis for calculating financial assistance is the order of the manager. No payment will be made without his approval.

The legislative framework

B, according to which workers are entitled to financial assistance.

Main provisions of the decree:

1. Assistance can be assigned to an employee based on his written application. Paid once a year in the amount of monthly salary.
2. Payment of financial assistance is not prescribed by order of territorial authorities.

The payment provision states that assistance may be awarded one or more times annually.

The Russian Federation states that the remuneration system can be established in the following institutions:

• in federal enterprises of the state, social payments are mentioned in contracts, agreements, regulations, taking into account the laws of the Russian Federation;
• in municipal organizations.

The Labor Code states that financial assistance is awarded only within the enterprise. That is, the law does not establish the amount or procedure for its payments - this is appointed by the head of the enterprise.

Such a decision is enshrined in a contract, order or regulatory act of the company.

Payment of financial assistance to an employee according to the law

The Revenue Law does not provide a clear definition of the concept of “material assistance”. This includes not only assistance to workers for charitable purposes (targeted and non-targeted), but also financial assistance.

The law imposes taxes on most income. Does this apply to financial assistance?

Tax does not need to be paid in the following cases:

The law provides for the procedure for paying financial assistance to cultural workers, budgetary organizations and others. The amount of the accrual is determined by the employer.

It says that financial assistance must be mentioned in the employment contract (the amount and terms of payment are also indicated there).

B – types of financial aid, and which of them are subject to taxes. In most cases, the tax is approximately 13% of the amount of aid awarded.

The necessary conditions

An employee of an enterprise can apply for financial assistance by writing an application and providing documents. The payment is one-time.

If the boss approves the application, a decree is issued on the basis of which the benefit is paid. It must clearly indicate the amount and terms of payment.

Information that must be indicated in the order:

• employee personal data;
• the reason for the purpose of financial assistance;
• link to the document provided by the employee;
• amount and date of payment.

You can receive it by bank transfer or at the organization’s cash desk (in this case, assistance is issued along with wages).

In 2019, the specifics for enrolling financial assistance are as follows: for the birth of a child, the amount should not exceed 50,000 rubles; for age (retirement) or disability group - about 4,000 rubles.

They are not subject to taxes. The Tax Code mentions the maximum amount of assistance - 4 thousand rubles.

How to write an application?

The form must be filled out correctly and the data must be clearly indicated. At the top right you must indicate the last name, first name and patronymic of the manager, his position, then your personal data. The word “statement” is written in the middle, followed by text.

At the birth of a child

If financial assistance is assigned within 50 thousand rubles, then you do not need to pay taxes for it. It is paid to one of the spouses.

To avoid double payments, you must provide your mom or dad’s place of work.

If assistance for the birth of a baby is paid to both mother and father, then its amount should not be higher than established. Otherwise, tax is withheld.

To receive financial assistance, an application with documents must be submitted no later than within a year from the birth of the baby.

If this does not happen, then a tax of 13% is deducted from this amount (50,000). Sample application:

The payment is of a social nature; its size does not depend on the employee’s position, salary or skill level.

Due to illness

Payment of financial assistance to an employee of a budgetary institution can be accrued only after a written application by the employee. Assistance is provided for the treatment of the worker himself and his children.

The payment will not be taxed if it was allocated from the company’s funds or the employee presented the necessary documents or certificates (invoices for treatment, doctor’s notes).

There are a number of medical conditions for which payment may not be provided: non-chronic illnesses, abortions, sex reassignment surgeries, sexually transmitted diseases (with the exception of AIDS), treatment of alcohol or drug addiction.

In these cases, the employer has the right to refuse to accrue financial assistance to the employee. If assistance is provided for treatment of illness or injury at work, then tax is deducted from this amount.

An employee is exempt from paying taxes in such cases - if there is a certificate stating that treatment is inevitable; the medical institution is licensed, the employer transfers the amount for treatment directly to the hospital.

When working part time

In this case, financial assistance should not be less than the salary for the position. For example, an employee gets a part-time job, the financial payment should be the same.

Formation of an order (sample)

After the employee submits a written statement indicating the reason for providing assistance and documents, the commission makes a decision.

This includes the employer, company shareholders, and the chairman of the trade union. The final decision rests with the director of the organization; it is he who issues the accrual of financial assistance.

The document must indicate the name of the recipient of assistance, document number, amount of payment and the date of the order.

Without a written application from the employee, an order for payment of benefits cannot be issued. There are no established rules for drawing up an application; it is filled out in any form.

What transactions are displayed in transactions?

A company worker or members of his family (parents, one spouse, children) have the right to submit an application to the employer for financial assistance.

The organization must guarantee this payment, the amount of which depends on the company’s budget. It uses finances of the current year or previous ones that have not been used before.

In the second case, shareholder permission is required. The accountant must accompany the payment with the following entries:

If the amount of financial assistance does not exceed 4,000 rubles, then it is not taxed. If the specified amount is exceeded, it is necessary to display the posting - credit 68 debit 70, that is, a guarantee that the tax was withheld from the accrued amount of financial assistance.

When deducting the premium for insurance against emergency situations at work, you need to indicate the entry - debit 84 and contributions from injury 69 - 1.

Debit 70 credit 50 – 1 – an amount was deducted from the organization’s cash register to pay financial assistance to an employee.

Accounting entries depend on whether financial assistance is mentioned in the company's regulations (agreement).

If this payment is considered as part of the employee’s wages, then the amount is accrued under credit 70. In this case, the worker’s participation in production matters is taken into account. Based on this, the amount of financial assistance is assigned.

If payments are made after a written application by the employee, then credit 73 is displayed. Credit 76 - assignment of financial assistance to employees who previously worked at the enterprise.

Account debit is a source of finance for payment of assistance. It must be mentioned in the order.

In conclusion, we can say that financial assistance to an employee is a benefit paid by the employer in connection with the difficult financial situation of the employee.

It is provided on the basis of a written application from the employee. You must also attach the necessary documents confirming your difficult life situation.

The benefit is paid once, the amount depends on the reason - for the birth of a child - 50,000 rubles, in other cases - no more than 4,000 rubles.

If the amount exceeds the limit, then a tax of 13% is charged. The employer decides on the payment. Every employee who is faced with a financial plan problem has the right to it.