Payments due to difficult financial situation. Financial assistance to low-income families

Material aid employee, what is this? 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 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, clothes, medicine, in general, everything that this moment needs a person who finds himself in difficult life circumstances. Typically, such assistance is paid from the employer in monetary equivalent. The provision of financial assistance in 2019 takes place in following cases:

• serious illness or injury in an employee, and deterioration in health could occur not only in the process labor activity;
• 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 in which all provisions regarding payments must be spelled out.

Also, the amount may depend on specific situation which the employee got into. 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 should be documentary support depending on the document flow (order, collective, individual contract etc.). The main law that regulates payments in 2019 is Labor Code RF.

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 in individually, 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 get it installed monetary reward 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 taxable stipulated 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 payments on the mat. 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:
  • agreement with medical institution about 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 complex financial situation, confirmation 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 get additional payments from his organization, simply by inventing a reason, the employer will most likely refuse him. The presence of supporting documents is required.

How is it taxed?

Financial assistance is subject to taxes in mandatory. But on different types there are deductions from wages certain restrictions when it will not be taxed. Insurance premiums in social funds will not be credited for mat. help in the following cases if:

• the employee terminated the contract to fulfill his professional responsibilities 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 income tax individuals. 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.

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 layers population different kinds financial assistance, but not all citizens know that they can get something for free from the state 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 found themselves in difficult financial situation due to loss of work, 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

Relatively the new kind 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 execution youngest child 16 years)
• 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.

Specify full list Available benefits for each family are available 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 living wage. 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 low-income families, in which all adult family members are registered with the Employment Center or receive the minimum salary.

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

• Acquisition household appliances, replacement of plumbing.
• 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 in kind– in the form of clothing, shoes, food, medicines.

In addition, in many regions in 2018 there are additional programs material assistance to 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 local authorities social protection of the population, where it is necessary to:

• 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 is a one-time cash payment. According to current laws 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 mandatory social. 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. help for payment 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 former employees and even to strangers.

In what cases is financial assistance awarded to an employee?

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

Exist the following types financial assistance to the employee:

• mat. assistance to an employee of an enterprise who has health problems;
• assistance to an employee who experiences an unexpected financial crisis;
• in the event that an employee experiences any vital an important event, requiring considerable financial costs(for example, financial assistance to 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 given as compensation for financial losses employees not associated with 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. The application 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 aid has a one-time nature and has no connection with the fulfillment of his labor obligations by the employee.

The amount of financial assistance depends on the basis (reason) for providing financial assistance. In our time maximum size 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, is calculated taking into account actual expenses upon presentation necessary documents, indicating the amount of costs.

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

||||||||||||
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 _____
|||||||||||

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 approved form still no.
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 come.

Sample. Order for financial assistance

|||||||||||||||||
ORDER No. 8-k
on payment of financial assistance in the event 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 one-time assistance on the occasion of the death of a sibling 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./
||||||||||||||

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. holidays, about the birth of a child, marriage or, say, retirement. In addition, it is often pleasant to give children gifts for New Year, which is quite possible for a leader to 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 Tax Code RF). Naturally insurance premiums such incentives do not need to be accrued, even those issued in cash, but only on the condition that the company has made an agreement with the employee written contract donations, and the gift itself is not provided for in the labor or collective agreement.

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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 By 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 vacation pay. It acts as a one-time financial assistance. In other cases, benefits are provided in 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 official salary taking into account the specific case and financial opportunities enterprises. The procedure in accordance with which deductions are made may be provided for in the labor or collective agreement. The source for payment of material assistance is income received from current activities companies. 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 expense.

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 emergence constant difference A tax (permanent) liability must be reflected in the company's accounting. 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 it is not used percentage allowances And regional coefficients, which are established for persons carrying out their professional activity at enterprises located in the regions Far North and those equated to them.

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 it is missing unified form, some difficulties arise. In accordance with Art. 9, clause 2, Federal Law regulating accounting, documents for which special forms, may be accepted subject to availability necessary details. 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, 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 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, 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 a citizen material damage or harm to health.

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. Results are not taken into account when providing benefits specific activity employees.
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. Upon acceptance positive decision it is likely that the boss will have to defend his order in judicial procedure.

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, cash assistance in difficult financial situations, 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 an organization that acts as a source of income, at the choice of the payer in accordance with its written request and documents confirming 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. One-time benefit paid from local, federal and regional budgets, extra-budgetary funds under programs approved authorized bodies government authorities 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 full amount these incomes for each basis for the period and tax deduction, not exceeding 4 thousand rubles. If assistance is awarded to former employees in an amount less than 4 thousand rubles, the company must provide information about this to tax authority according to form No. 2 of 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 labor or collective agreement or not. To avoid discrepancies between tax and accounting It is inappropriate to include financial assistance in the documentation regulating the system of remuneration for employees. Costs related to the provision of benefits former employees organizations 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, real rights, and 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 cash benefit is not the manager’s duty, and the fact of writing the 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 boss sets the final amount based on financial situation at the enterprise and the complexity of the applicant's circumstances. If the manager decides to grant the request, a corresponding order. Based on it, the applicant will receive sum of money at the company's cash desk.

Finally

The Tax Code does not clearly define who should be recognized as family members of an employee. In accordance with Art. 2 Family Code These include children, parents (adopted, adoptive parents), spouses. In this case, the fact does not matter cohabitation. 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.

Employees have the right to receive material support from the company where they work. Such a payment is considered a one-time cash benefit. In this article we will look at when financial assistance is provided to an employee, what types of payments exist and how it is accounted for and taxed.

According to current legislation, if such financial support was indicated in the employment agreement, then it is subject to taxation. If it was not mentioned in the agreement, it should be classified as unrealized costs and accounted for as “Other expenses.”

Taking into account clause 23 of Article 270 of the Tax Code of the Russian Federation, during the calculation of income tax, the provided financial assistance is not included in the expenses of the organization. Insurance fees, which can subsequently be paid as financial allowance, are recognized as other expenses at the time they are accrued. This affects the taxation of profits.

However, there are benefits for taxation of material assistance, which can be received by both employees of the enterprise and former employees.

When is financial assistance provided to an employee?

Certainly, financial payments this kind of work is not related to the employee’s work activity and its results. The purpose of the cash benefit is to support the employee. Such security is provided to the individual worker who needs it. However, this service is not provided in case of material problems that are not related to the company. The list of financial assistance provided by the enterprise can be agreed upon collectively, as well as employment contract or internal documents.

To take advantage of the required financial support from the company, the worker will need to draw up an application and attach all the necessary documents to it.

For example, when applying for cash payment due to illness, an employee must submit personal statement, which must be supported by certificates with a diagnosis confirming his illness. In addition, receipts for payment for treatment will be required.

Types of financial assistance to an employee

IN certain cases workers are provided with financial support. A person can take advantage of such payments when the following situations arise:

• at the birth of a baby;
• due to the death of a family member;
• when emergency circumstances(natural disasters);
• funds are needed for treatment;
• in case of other events, such as training, marriage registration, vacation, etc.

Making a cash payment

Financial support is provided to the employee on the basis of an application in which it is necessary to indicate the reason for receiving assistance (see →). Further, the application is supported by supporting documents, such as a copy of the birth certificate, marriage registration, death certificate, receipt and others. The employee can submit the required documentation to the accounting department even after he receives the money.

After submitting the application, an order is drawn up for the payment of financial assistance in a certain amount. Certainly, size monetary support will be determined according to the reason, according to which it is paid.

If the amount of financial assistance is negotiated labor agreement, then it is paid accordingly. In the event that the amount is not specified in the contract, it is discussed with management or labor collective. When is assistance paid out? net profit, That final decision accepted by the founders of the company. Then the order is issued.

Order to provide financial support

So, when drawing up an order, you should consider:

• the amount of benefits paid;
• payment terms;
• fund or source of support.

The order can be issued in any form.

After approval of the order, the management formalizes the payment of material resources.

Taxation of material assistance provided to an employee

Depending on the type of monetary support for employees, it may be completely or partially exempt from taxes. The table below shows the types of financial assistance to an employee and their taxation.

In accordance with paragraph 10 of Article 217 of the Tax Code, amounts paid by the organization as assistance to employees, from funds that remain with the company after paying taxes, do not require taxation. All such compensation must be supported by all necessary documents.

Tax-exempt financial assistance

Compensation in case of death of a relative

The entire amount of funds issued in connection with the death of a relative is not subject to taxation. It is important to note that family members include the employee’s spouses, children and parents. Financial support can be paid in parts and at the same time be recognized as a one-time payment based on a one-time decision made by the enterprise. If different orders of the company are used for this, then such assistance is not one-time.

In addition to immediate relatives, the court recognized family members as brothers and sisters living with the employee, as well as the spouse’s parents.

Payment in case of emergency

Assistance provided in connection with natural disasters And emergency situations. Of course, to obtain it you need to submit supporting documents and certificates. During an emergency, financial payments provided in the event of the death of a family member are exempt from taxes.

Financial assistance, partially exempt from taxation

At the birth of a child

The limit of tax-free support at birth is 50 thousand rubles. for one child. It must be paid in one calendar year. However, it is important to note that this benefit provided:

• for personal income tax - for both parents. In this case, the company responsible for paying taxes must require the employee to provide evidence that the other parent did not receive such assistance. Such a document may be a tax certificate or a statement stating that such assistance was not received or received in an amount less than the specified limit;
• for contributions - for each parent.

Payments in case of other events: training, marriage registration, vacation, etc.

As for other cases of providing material support, its amount should not exceed 4 thousand rubles. per year for one employee. However, an exception is a cash benefit issued for treatment, if the money for this assistance was taken from the funds remaining with the enterprise after paying all taxes and contributions, as well as when the funds were issued directly to the worker and not to a medical institution.

Also, management may make financial payments and gifts in connection with holidays, marriage or retirement. It should be taken into account that gifts are also not subject to taxation within a limited amount if the organization has entered into a gift agreement with the employee and it is not specified in the employment contract.

Example #1. The employee was provided gift Certificate in the amount of 5,000 rubles. Consequently, the value of the gift exceeds the tax-free limit from 1 thousand rubles. need to withhold tax. Since this cannot be done with a certificate, tax must be withheld when calculating wages.

Example #2. When an enterprise wishes to provide an employee with financial support in an amount exceeding 4 thousand rubles. then you can conclude a gift agreement for this amount, for example for 3 thousand rubles. As a result, the amount of non-taxable assistance will be 7 thousand rubles.

Reflection of material payments to an employee in accounting

As mentioned above, financial assistance refers to other expenses of the enterprise at the time of its accrual. The table below shows the entries for accounting for material payments to employees that do not exceed the tax-free limit.

Personal income tax is calculated on monetary support issued to former employees in the same way. As for contributions, with such material payment they are not retained due to the absence of an employment contract.

Answers to pressing questions

Question #1: How is taxation carried out? cash payment to a worker at the birth of a baby?

Answer: in this case, the material benefit is not taxed, provided that its amount does not exceed 50 thousand rubles. and it is issued within 1 year. When adopting, the same procedure is followed.

Question #2: Are funds provided to an employee injured by a fire subject to taxation?

Answer: this event is considered emergency, if there was no arson or the fire occurred due to the negligence of the victims. If there are supporting certificates, funds are paid out from which personal income tax does not need to be withdrawn. The amount of payments is set by the enterprise.

Question #3: If an amount of 18 thousand rubles is provided in connection with a vacation, then what part should be subject to personal income tax?

Answer: in this case size non-taxable amount is 4,000 rubles. Everything above is subject to taxation.

Question #4: How are payments to the budget calculated if, at the birth of a baby, the company provided not cash, but a gift?

Answer: when the company’s collective agreement does not stipulate this condition, then deductions occur according to standard procedure. If this point is specified in the contract, then insurance premiums should be calculated on the cost of the gift.