Financial assistance in an employment contract. How to apply for financial assistance to an employee. Calculation of financial assistance

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.

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

Highlights

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 is it

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 case of serious financial situation 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.

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.

Russian Federation states that a 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.

Prerequisites

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 position held by the employee, wages or skill level.

Due to illness

Payment of financial assistance to an employee 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. Established rules There is no form of 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.

Financial assistance - cases of payment, registration, taxation and assessment of contributions, sample documents, reflection in accounting, useful online services.

We have collected other documents that will help you in your work at the end of the article.

What is financial assistance

Financial assistance is a payment that does not depend on the company’s performance. It is not related to the individual results of the employee. Financial assistance is not stimulating or compensatory in nature, and is not an element of remuneration. The task of financial assistance is to create the necessary material conditions that contribute to solving the problems encountered by the employee.

From an accounting point of view, it represents additional costs to the company associated with providing assistance to the employee.

Financial assistance can be provided in money, services or goods.

Labor legislation does not contain a clear procedure for providing financial assistance to employees. The company independently establishes the form and procedure for payments, develops a list of situations that fall under material assistance and prescribes all this in local regulations, labor or collective agreements.

Situations for its provision may be the following:

• birth of children;
• death of a family member or the employee himself;
• emergency circumstances (natural disasters);
• serious illness of the employee or his family member;
• other events (study, vacation, marriage registration, etc.).

Payment is made based on the order.

The local regulatory act needs to clearly formulate the cases of providing financial assistance. Otherwise, inspectors may have questions regarding the validity of the costs incurred.

How to apply for financial assistance: procedure

The algorithm for receiving payment is as follows.

1. The employee submits an application requesting payment with a supporting document attached. For example, copies of the child’s birth certificate.

There is no standard application form. An employee can write according to the employer’s document flow rules. See an example of a completed application below (it can be downloaded):

1. Familiarize the director of the company with the application.
2. Issue an order for the payment of financial assistance, containing information about the amount, timing and basis for payment.

Payment of financial assistance to an employee: amount, timing

Each company sets the amount of financial assistance independently. As a rule, the following limits are set:

• for a funeral - two employee salaries (in budgetary institutions);
• for the birth of a child within 50 thousand rubles;
• for employee training – up to 80% under a contract for the provision of educational services;
• for the treatment of an employee or his family members - up to 90% of the payment for treatment;
• to improve living conditions - up to 65% of the cost of housing.

The amount of financial assistance can be set either in absolute terms or as a multiple of the salary.

Payment deadlines are also not established by law. As a rule, the application is considered no more than a month. After the director has signed the resolution, payment is made within three days.

Financial assistance for former employees

The company has the right to provide financial assistance to former employees. But such a condition must be enshrined in internal regulations, labor and collective agreements. We list the cases when a company can support a former employee:

• He has a solid work history in the company and retired due to reaching retirement age.
• needs treatment or purchases expensive medications, but cannot afford it.

Situations can be very different. Only the company has the right to decide whether to provide financial assistance to a former employee or not.

As in the situation with current employees, in order to receive financial assistance, a former employee must submit a corresponding application to management. Supporting documents are also required.

Financial assistance in connection with the death of an employee

In addition to the financial assistance itself, the employer must pay the person’s last salary and funeral benefits (if family members have provided the relevant documents).

How to apply for financial assistance in this case? It is necessary to appear at the place of work of the deceased and present a document confirming the fact of death. You will also need to confirm your relationship and the fact of living together. The documents must be accompanied by an application in any form and a passport.

Material assistance for vacation

This type of financial assistance is the most common. Local regulations, labor or collective agreements usually indicate that financial assistance for vacation is only available to an employee who has worked at the enterprise for six months; payment is available only once a year, even if the employee goes on vacation several times.

Taxation of financial assistance

Any type of financial assistance in the amount of up to 4 thousand rubles is not subject to personal income tax. Amounts above this limit are subject to tax.

The legislation also establishes cases when financial assistance is not subject to personal income tax. This is financial assistance that is paid:

• as a one-time payment to an employee (former employee) in connection with the death of a family member;
• as a one-time payment to family members of a deceased employee (a deceased former employee who has retired);
• to an employee (former employee), members of his family as payment from the net profit of medical services;
• as a one-time payment to an employee who has become a parent (adoptive parent or guardian), made during the first year after the birth (adoption) of a child, in the amount of no more than 50,000 rubles for each child, based on both parents;
• an employee injured in connection with a natural disaster or emergency (or members of his family in the event of the death of an employee).

Financial assistance and contributions to the Social Insurance Fund

Contributions to the Social Insurance Fund are not paid for such types of financial support as:

1. Payments upon the birth of a child within the limit of 50,000 rubles.
2. Benefit for an employee injured in a terrorist attack.
3. Compensation in connection with the death of a relative.
4. Assistance to an employee affected by a natural disaster.

For other amounts insurance premiums must be accrued. At the same time, representatives of the FSS believe that deductions should be made from any type of financial aid. But this point of view is not the only correct one due to the fact that:

• The basis for calculating the insurance premium is income within the framework of labor relations. Financial assistance is not taken into account when calculating wages and, accordingly, does not apply to taxable income.
• Often, the cost of paying financial support is made from net income rather than from the wage fund. Accordingly, they are not included in the contribution base. In addition, insurance premiums are charged only on those payments that are made within the framework of the employment relationship between the parties. Therefore, management in each specific case, not provided for by law, must make an independent decision on the transfer of insurance premiums.

Contributions to the Social Insurance Fund are not charged for any type of financial assistance in the amount of up to 4 thousand rubles. Above this limit, contributions will have to be paid.

Financial assistance and contributions to the Pension Fund

For certain types of material support, contributions to Pension Fund are not accrued due to the fact that it is of a social nature and is not recognized as part of the salary. This exemption is based on the principles of pension insurance, in particular on the fact that the labor pension is formed only from amounts paid within the framework of the employment relationship.

Reflection of financial assistance payments in accounting

Often, the accounting department has questions about recording transactions related to social payments in accounting. So, if these amounts are not specified in the employment contract, then they will relate to account 91.2 “Other expenses” and will be recognized for tax purposes as non-operating expenses. Regarding personal income tax reflections from amounts exceeding 4 thousand rubles, then when paying employees the posting will be as follows:

Dt70 Kt68 sub-account “Personal Income Tax Payments”

Providing reporting

Regardless of the amount paid, all tax agents are required to keep reports. Data on accruals is provided to the tax service using form 2-NDFL, during the filling out of which the full amount of income and tax deduction, not exceeding 4 thousand rubles. The form must be provided for both current employees and former employees if they received financial assistance.

State financial assistance

Not only the employer can provide financial support. Some segments of the population have the right to count on state financial assistance. The state is trying to provide social assistance to the maximum, developing new types of benefits and benefits. So, you can ask for help:

• the poor;
• large families;
• mothers raising children alone;
• persons affected by natural disasters;
• pensioners;
• disabled people.

These categories can count on annual subsidies. In addition, one-time payments are also possible, which able-bodied citizens can count on, for example, if they have taken on funeral expenses. Subsidies are also provided for orphans and students.

Any type of benefit is paid based on the person’s application, which must be submitted with a package of documents appropriate to the case to the authorities social protection.

Benefits for the poor

To receive this payment, you must confirm the appropriate status. To do this, you need to provide a certain package of documents, which includes data on family composition and general income level. If the total income of a family, divided by the number of its members, is below the subsistence level, the family is recognized as low-income and will be entitled to a number of payments and benefits. The amount of subsidies and their list depends on the region of residence.

Compensation for families with many children

Large families can also count on support from the state. To do this, you also need to confirm your status. Financial assistance can be provided both in the form of financial support and in the form of providing clothing, food, etc. In addition, additional assistance from the state includes various types benefits provided for large families, including a discount on payment utilities, benefits for paying for kindergartens, free meals for schoolchildren, etc. Each region establishes its own types of financial assistance. Reduced mortgage interest rates for large families are also considered government support.

Payments to single mothers

Another category of citizens who can count on annual assistance from the state are single mothers. The size of payments here depends on the mother’s income. To obtain them, you also need to contact a social security inspector with the appropriate package of documents, among which a certificate of assignment of single mother status is of particular importance.

To sum it up...

Almost all citizens can count on financial assistance. It can be provided by both the employer and the state. The list and terms of payments that you can count on from the employer must be specified in the collective agreement. Compensations are accrued only after the manager reviews the application from the employee with supporting documents. You can also turn to the state for help, which has developed many programs for social support for certain categories of the population.

Useful documents

The following documents will simplify the work with employee payments; they can be downloaded:

completely free of personal income tax. This is financial assistance that is paid:

• a person (not necessarily an employee) injured in connection with a natural disaster or emergency, as well as family members of a person who died under these circumstances (clause 8.3 of Article 217 of the Tax Code of the Russian Federation). In this case, the organization must be provided with a certificate confirming the spontaneous nature of the event, for example, from the Ministry of Emergency Situations (Letter of the Ministry of Finance dated 08/04/2015 No. 03-04-06/44861);
• a person who has suffered from a terrorist attack in the Russian Federation, as well as family members of a person who died as a result of a terrorist attack in the Russian Federation (clause 8.4 of Article 217 of the Tax Code of the Russian Federation);
• employee, members of his family, former employee who has retired, to pay for medical services, which is confirmed by documents. Moreover, to be exempt from personal income tax, the amount must be paid from the net profit of the employing organization (clause 10 of article 217 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated January 17, 2012 No. ED-3-3/75@);
• family members of a deceased employee or retired former employee. This is a one-time payment;
• an employee or former employee who has retired due to the death of a member of his family. In this case, the assistance should also be one-time (clause 8 of Article 217 of the Tax Code of the Russian Federation).

In addition, one-time financial assistance paid to an employee who has become a parent (adoptive parent, guardian) during the first year after the birth (adoption) of a child, in the amount of no more than 50 thousand rubles, is not subject to personal income tax. for each child based on both parents (clause 8 of Article 217 of the Tax Code of the Russian Federation). This means that if one of the parents was paid financial assistance in the amount of 50 thousand rubles, then the financial assistance paid to the other parent should be subject to personal income tax (

Employees have the right to receive financial 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 monetary assistance is not included in the expenses of the organization. Insurance fees, which may subsequently be paid as financial benefits, are recognized as other expenses at the time they are accrued. This affects the taxation of profits.

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

When is financial assistance provided to an employee?

Of course, financial payments of this kind are 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 by the collective, as well as by an 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 requesting a monetary payment due to illness, an employee must submit a 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;
• in the event of 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 an 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, The amount of monetary support will be determined according to the reason, according to which it is paid.

If the amount of financial assistance is stipulated in the employment agreement, then it is paid accordingly. In the case where the amount is not specified in the contract, it is discussed with management or the workforce. When assistance is paid out of net profit, the final decision is made 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 parents of the spouse.

Payment in case of emergency

Assistance provided during natural disasters and emergency situations is also exempt from taxation. 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 for one calendar year. However, it is important to note that this benefit is 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 it had paid 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 given a 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, they are not deducted from such material payments due to the absence of an employment contract.

Answers to pressing questions

Question #1: How is the cash payment to a worker upon the birth of a child taxed?

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 an emergency if no arson was committed 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, the 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.

Question #5: How is non-targeted financial assistance to an employee taken into account?

Answer: With non-targeted assistance, they also do not make fees for payment to the budget in the case when its amount is no more than the non-taxable limit.

Financial assistance does not apply to payments for the performance of an employee’s work duties. Also, this payment is not regulated by labor legislation. Let's consider the main legal aspects and transactions for financial assistance to employees of the organization.

Postings for calculating financial assistance

To avoid disputes with inspection authorities, it is recommended to establish in internal regulations the types of payments equivalent to financial assistance, their amount and the documents that employees must provide in order to receive it.

Mat. assistance will be assigned to the employee upon his written request, based on the order of the manager.

The accrual of this payment to employees of the organization should be reflected by posting: Debit 91.2 Credit 73.

If payment is made to persons who are not employees of the organization, then the posting looks like this: Debit 91.2 Credit 76.

The company can make the payment from retained earnings. To do this, it is necessary to hold a meeting of the founders and draw up a decision in accordance with which the money will be paid. To reflect the accrual for this situation, you need to make an entry Debit 84 Credit 73 (76).

The transfer process itself cash reflected by wiring: Debit 73 (76) Credit 50 ().

Taxation and insurance contributions for financial assistance

Financial assistance is not subject to personal income tax and insurance contributions:

• If its size does not exceed 4000 rubles.
• Assistance paid in case of personal injury due to a natural disaster
• Assistance paid for damage caused by a terrorist attack
• Assistance was paid due to the death of a close relative or the employee himself
• Assistance in the amount of up to 50,000 rubles. in connection with the birth of a child (this amount is total for both parents, each receiving payment at their place of work)

Amounts of paid financial assistance do not reduce income tax, i.e. They cannot be taken into account in expenses.

One of the most common types of financial assistance is payment in connection with vacation. It is equivalent to payment for time worked, therefore it is subject to personal income tax and contributions in full.

With a simplified taxation system, if mat. assistance is established by the regulations of the organization, it is equivalent to the payment of wages. Therefore, it can be included in expenses (tax object “Income minus expenses”). For payments under the simplified regime, the same rules apply as for the general regime, i.e. cases when swearing assistance is not subject to contributions and personal income tax is the same.

Example of postings for payment of financial assistance to an employee

The organization, at the request of the employee, with the attached documents, made a payment to him in connection with the birth of a child in the amount of 30,000 rubles. The attached documents contain a 2-NDFL certificate from the place of work of the employee’s wife, from which it follows that she received the same assistance in the amount of 000 rubles.

Postings:

One of the most well-known types of guarantees of social order is the allocation by an enterprise of so-called material assistance to an employee. Quite often it is an integral part of the “social package” offered by the employer. But in practice, receiving it is almost always accompanied by many confusing questions about the payment procedure itself and related taxation.

Let's define the terms

Issues of incentives, bonuses for employees, as well as various financial assistance are found everywhere and sometimes are not at all simple. The Labor Code will help you deal with them.

The concept of “remuneration for labor” (Article 129 of the Labor Code) includes not only wages, but also compensation, incentive payments, bonuses and other types of incentives. The payment system is regulated by the employment contract, in accordance with the law, and the type of remuneration practiced by the employer.

The amounts of established salaries (tariff rates), compensation and incentive bonuses, and the procedure for bonuses are contained in the collective agreement and other local documents.

In addition, the employer has the opportunity to reward conscientious employees by issuing an unscheduled bonus, declaring gratitude, awarding a certificate or gift.

What are bonuses and incentive payments?

These include some additional payments, allowances and other types of financial incentives. They, unlike compensation, are not made for work under special conditions (for example, with harmful substances) and are not legally limited in size.

If the employment contract refers to the accrual of bonuses at a certain frequency, and there are no other conditions for their issuance, therefore, they are considered as part of labor earnings and are subject to mandatory payment.

Let’s say that when hiring, the contract provides for a clause on the provision of financial assistance for vacation, indicating the amount. Then without additional documents the employer is obliged to make this payment. If its size is not indicated, you will need a link to the local act (regulations on bonuses), which the employee is introduced to upon signature.

For one-time bonuses, an order from the manager indicating the basis and amount of payment is sufficient.

Help for workers: what are its nuances?

The concept of “material assistance to an employee” stands somewhat apart in the accrual system.

Let's figure out what it is. Already from the definition it is clear that one-time financial assistance is a type of labor guarantee that is social in nature. It cannot be paid for conscientious work or professional skill. Its intended purpose is to support the employee in the current unfavorable financial situation.

The grounds on which one-time financial assistance is assigned are, as a rule, unforeseen circumstances that involve serious financial costs. This could be physical or material damage, or events that require significant expenses (wedding, birth of children, funeral).

Consequently, financial assistance does not depend in any way on the results of production or the employee himself. It is strictly individual in nature and is paid only upon the personal application of the employee accompanied by documents confirming special circumstances. Also, it cannot be regular and serve as compensation for costs incurred.

Providing financial assistance is aimed at resolving employee problems that have arisen. References to the possibility of obtaining it are most often included in the local regulatory acts of the enterprise.

But the presence of such an opportunity does not imply an automatic obligation of the employer to provide assistance to everyone on an ongoing basis, turning it into a type of bonus.

"Material" for vacation

This is its most common option. But in order not to regard it as a bonus and not to associate it with the results of work, the following conditions must be met:

• The reason for paying the said amount is the occurrence of events or circumstances (possibly of an emergency nature) not related to the regular results of the employee’s work.
• Payment of financial assistance occurs upon application of the addressee with the obligatory attachment of certificates and other supporting documents.
• Its value has nothing to do with wages.
• There is no frequency for providing this type of assistance.

Sometimes these conditions are difficult to logically “link” to annual leave. Employers have to resort to all sorts of tricks.

If all points are met, such a payment can be regarded as financial assistance and not subject to personal income tax (provided that the amount does not exceed 4,000 rubles per calendar year).

What does not apply to this concept

Regulations may stipulate the possibility of paying assistance to an employee in the event of a force majeure situation. If the payment is designated as regular, regardless of the circumstances, it cannot be classified as financial assistance. This is already an element of remuneration subject to taxation. As is known, social payments specified in the collective agreement are not exempt from taxes.

If, in the opinion of the manager, the reason indicated in the employee’s application is a circumstance of an unforeseen nature, he issues an order indicating the amount of assistance and the period for its payment. There are no legislative restrictions on the purposes and frequency of tax-exempt assistance; this issue is at the discretion of the employer.

What does the law say?

According to the law, the concept of material assistance includes any transfer of both money and medicines, food, clothing or shoes, transport and other material resources to people in need. This is the interpretation of the National Standard of the Russian Federation (GOST R 52495-2005) in terms of social services.

This applies primarily to persons affected by terrorist attacks or natural disasters. But there is no clear interpretation in the legislation of providing it to ordinary workers. In general, this definition includes damage to health (not through the fault of the enterprise), financial troubles on a particularly large scale and, as mentioned above, a significant event, for example, the birth of a child.

We remind you that the law, even in these cases, does not oblige the employer to provide assistance to the employee, i.e. this is an absolutely voluntary matter.

Be specific

In the regulations on financial assistance to an organization, all the circumstances of its payment must be specified as precisely as possible; vague formulations such as “for the purpose of social protection” are unacceptable. Otherwise tax service will suspect management of trying to understate the size of the tax base.

In a large enterprise, the procedure for paying it in branches must strictly correspond to the same as in the central office. Liberties in the interpretation of the main order are unacceptable.

An order for payment of assistance is issued when the manager, after reading the employee’s application and checking the documents, agrees. What else should you know?

The order for the enterprise must include the exact amount and payment period, as well as the full name of the recipient of assistance, the basis and a link to the regulatory document regulating the system of financial assistance in the organization.

It is also necessary to indicate sources (for example, from profit - current or previous years).

Accounting help

It can be transferred by bank transfer to the account specified by the employee, or it can be issued in “cash” from the company’s cash desk. In this case, it is permissible to accrue it together with the salary and enter it into the statement, or there is a separate issue under a cash order.

In the accounting system, financial assistance to an employee is credited to account 73, referred to as “settlements with personnel for other operations.” It's a different matter when it comes to strangers.

Financial assistance to the employee’s relatives or former employee (for funerals or expensive treatment) is accounted for in account 76 (“settlements with various debtors and creditors”).

The debit depends on the source of payment:

• debit of account 84 - if payment is made from the profits of previous years;
• debit of account 91 – when paid from current profit.

Contributions to mandatory social funds

According to letters and instructions from the Ministry of Health and Social Development of Russia, only that assistance involves the calculation of insurance premiums, which is carried out within the framework of the labor relationship between the organization and its employee. The one who turns out to be exempt from contributions is:

• to a former employee (after the date of dismissal);
• to an employee on the occasion of the death of a relative;
• financial assistance in connection with natural disasters and other emergency circumstances.

Also, contributions will not be calculated on amounts paid to the mother and father (and separately, if both work at the enterprise) for the birth of a child, provided before the baby is one year old. The amount should not exceed 50,000 rubles.

As mentioned above, assistance not exceeding 4,000 rubles is not subject to taxes and contributions. per person per calendar year.

How is personal income tax calculated?

Regarding contributions to the Pension Fund. They will also not be accrued on the basis of Art. 10 Federal Law N 167-FZ dated December 15, 2001 This article establishes the tax base for pension contributions identical to the tax base under the Unified Social Tax. This procedure was adopted based on the principle of pension insurance - the pension is formed through labor payments.

...and other contributions?

When calculating contributions for occupational diseases and accidents, one should be guided primarily by Law No. 125-FZ of July 24, 1998 (as amended on December 1, 2004), which defines the procedure and rules for calculating such contributions, and the list of payments from which they are exempt . According to these documents, payments to those who do not have an employment relationship with the organization (for example, relatives or former employees) are completely excluded from the taxable base.

Assistance provided to employees is not subject to accounting, according to the list of situations and reasons for its payment. For example, a fire natural disaster, theft, injury, death of a close relative or the employee himself and a number of others.

Theoretically, contributions should be accrued for other (not included in the list) types of insurance cases, as FSS specialists insist on. They motivate this by the fact that the list of “exemptions” is closed and contains a finite number of items. But such a statement is in clear contradiction with the provision on taking into account exclusively amounts of labor income.

As a rule, the final conclusion on this topic must be made locally each time. Sometimes such disputes have to be settled in the courtroom.

A similar list of income not subject to taxation is contained in Article 217 of the Tax Code of the Russian Federation.

It happens that an employee who needs help does not know in what form to ask for it correctly. And even when the issue has been previously agreed upon with management, ambiguities remain. How to correctly write an application for financial assistance to an employee? We will try to provide a typical example. It will only be approximate, since each case is individual.

Sample application for financial assistance

First of all, this document, like any statement, must have in the header information about who and from whom it is addressed. For this purpose, the position, full name of the manager, full name of the enterprise (organization) is indicated in the upper right corner, below - the full name of the applicant and his position.

The text, as a rule, begins with the words “I ask for financial assistance...”, followed by detailed reasons for the request. Their presentation should be concise, laconic, without artistic embellishment and emotions, reflecting the essence of the matter.

If there are documents confirming the event-reason for the application, they must be listed in order with copies attached. For example, in the event of the birth of a child or the death of a relative, relevant certificates will be required.

The date and signature of the applicant is placed at the bottom of the application.

What can you claim?

You are allowed to indicate in the text the desired sum of money. But this does not mean at all that the employer is obliged to pay it. The named figure will serve as a guide for him, and he will determine the final amount of financial assistance himself.

If the boss makes a positive decision (agrees to satisfy the request), he will issue an order specifying the exact amount. On the basis of which the employee has the right to receive this money at the organization’s cash desk.