In certain non-standard life situations that require significant material costs, employees of organizations turn to management with a request for financial assistance. At the legislative level, such an obligation for employers is not established. In the article, we will consider how to be guided by the implementation of such payments, what is the procedure for their taxation and insurance premiums.

The procedure and grounds for the payment of material assistance

The procedure and grounds for the payment of material assistance to employees are established in the local regulatory act of the institution (collective agreement, regulation on wages). Most often, it refers to payments not related to the performance of labor functions by employees. An exception is the payment of material assistance for vacation, which is provided to employees annually as part of an employment relationship. Financial assistance cannot be attributed to additional payments and allowances, to incentive or compensation payments.
The employer, based on his financial capabilities, may provide for such payment in different situations. The decision to provide material assistance and establish its specific amount is made by the head of the institution on the basis of a written application from the employee. In addition, the need for financial assistance should be documented. Each case requires its own documents. Here is a sample list of situations and documents.

Grounds for the payment of financial assistance	Documents confirming the right to financial assistance
The departure of the employee on the annual basic paid leave. Payment on this basis is made no more than once in one working year.	Vacation schedule, leave order
Dismissal of an employee at his own request after the establishment of labor due to old age (taking into account the length of service and the period of dismissal after the retirement age)	Order of dismissal, copy of pension certificate
Birth of a child	Copy of birth certificate
Marriage registration (if marriage is registered for the first time)	Copy of marriage registration certificate
Dismissal of an employee in connection with conscription for military service in the Armed Forces of the Russian Federation, other troops, military formations and bodies or the passage of alternative civilian service; payments for the initial establishment of a household to citizens dismissed after passing military service by conscription or alternative civilian service and taken to the previous place of work	A copy of the document confirming the call for military (alternative) service or the end of military (alternative) service
Establishment of a serious illness or injury in an employee requiring expensive treatment	Sick leave, medical reports indicating the need for a particular type of treatment, copies of documents confirming payment for medical services
Death of the employee himself or a member (members) of his family	Copies of a death certificate (death certificate), a document confirming the degree of relationship (marriage certificate, birth certificate)
Loss of property due to natural disasters, emergencies	Documents issued by the relevant organization confirming the fact of loss of property, occurrence of natural disasters (emergency situations)

The head of the organization draws up his decision on the issuance of material assistance by order. It should indicate the beneficiary of the assistance, the amount of the payment and its source. As we said above, the employee must draw up a statement. Here is an example of such a statement.

"Automechanical College" A.P. Zakharov
from teacher I.V. Kalinina

Statement

In accordance with clause 6.3 of the Collective Agreement, I ask you to pay material assistance in connection with the birth of a child on February 6, 2016.

Application:
1. Copy of the child's birth certificate.
2. Certificate from the place of work of spouse M.D. Kalinin on non-receipt (receipt) of financial assistance on the occasion of the birth of a child.

Consider what is the procedure for taxing material assistance and insurance premiums.

with financial assistance

Non-taxable income, including certain types financial assistance, listed in Art. 217 of the Tax Code of the Russian Federation.
Financial assistance in the event of the death of an employee or his family members. Thus, according to paragraph 8 of this article, the amounts of lump-sum payments (including in the form of material assistance) made by employers to family members of a deceased employee, a retired former employee, or an employee, a retired former employee in connection with with the death of a member (members) of his family.
In accordance with Art. 2 of the Family Code of the Russian Federation, spouses, parents and children (adoptive parents and adopted children) are recognized as family members.
In paragraph 8 of Art. 217 of the Tax Code of the Russian Federation does not contain restrictions on the amount of payment of material assistance in connection with the death of a family member, therefore this payment is exempt from taxation in full. A similar explanation is in the Letter of the Ministry of Finance of the Russian Federation dated 08/06/2012 N 03-04-06 / 6-217.
Financial assistance on the occasion of the birth of a child. In the same paragraph 8 of Art. 217 of the Tax Code of the Russian Federation states that one-time financial assistance to employees (parents, adoptive parents, guardians) at the birth (adoption, adoption) of a child, paid during the first year after birth (adoption, adoption), but not more than 50,000 rubles, is not taxed. for every child.
The Ministry of Finance in relation to this payment clarifies that a payment not exceeding 50,000 rubles is not subject to taxation to one of the parents of their choice or to two parents based on the total amount of 50,000 rubles. (Letter dated February 24, 2015 N 03-04-05/8495).
The agency also notes: since when an employee of an organization receives financial assistance, the responsibility for the correctness of withholding rests with the organization that is a tax agent, in order to confirm the fact that one of the parents received or did not receive such assistance, information on the income of individuals in the form 2- can be requested in relation to him.
If an employee of the institution does not provide information about the receipt of this assistance by another parent who is an employee of another organization, the fulfillment of the obligations provided for by tax agents in Art. 226 of the Tax Code of the Russian Federation, including upon notification to the tax authority about the impossibility of withholding tax and the amount of tax, is carried out by the institution.
If material assistance was not provided at the spouse’s place of work, in order to resolve the issue of exemption from taxation of the amount of material assistance paid, it is advisable to submit to the tax authority at the place of residence information about the spouse’s income in form 2-, as well as a certificate issued by his employer, indicating that he did not receive the corresponding funds.
Financial assistance in connection with natural disasters, emergencies, terrorist acts. To determine the emergency, we turn to the Letter of the Ministry of Finance of the Russian Federation of February 4, 2013 N 03-04-06 / 0-34 and the Federal Law of December 21, 1994 N 68-FZ "On the protection of the population and territories from natural and man-made emergencies", according to which an emergency situation is understood as the situation in a certain territory, which has developed as a result of an accident, a dangerous natural phenomenon, catastrophe, natural or other calamity that may cause or has caused loss of life, damage to human health or environment, significant material losses and violation of the living conditions of people. This fact must be documented in due course.
Since 2015, new clauses 8.3 and 8.4 of Art. 217 of the Tax Code of the Russian Federation, which were introduced by the Federal Law of November 29, 2014 N 382-F3. As a result of these changes, now the amounts of payments, including in the form of material assistance, paid in connection with a natural disaster or other emergency circumstance to victims of terrorist acts in the territory of the Russian Federation are not taxed. In addition, these norms establish that such payments to family members of persons who died as a result of natural disasters or other extraordinary circumstances or as a result of terrorist acts on the territory of the Russian Federation are not taxed.
Until 2015, payments of material assistance due to emergency circumstances were exempted from only if they were of a one-time nature. From the indicated time, par. 2 and 6 paragraph 8 of Art. 217 of the Tax Code of the Russian Federation.
That is, now the one-time nature of the payment is not a condition for its exemption from taxation. Neither the source of assistance nor the amount of damage suffered by the taxpayer matters. The main thing is to confirm the fact of the occurrence of emergency circumstances with documents. This is also indicated in the Letter of the Ministry of Finance of the Russian Federation dated 08/04/2015 N 03-04-06 / 44861.
Financial assistance upon retirement. According to paragraph 28 of Art. 217 of the Tax Code of the Russian Federation, the amounts of material assistance provided by employers to their employees, as well as to their former employees who quit due to retirement due to disability or age, in the amount not exceeding 4,000 rubles, are not subject to taxation. for the tax period (year). This limit also applies to other types of material assistance (for treatment, for education, for vacation, on the occasion of marriage registration).

Financial assistance insurance premiums

In accordance with paragraphs. 3 p. 1 art. 9 of the Federal Law N 212-FZ * (1) and paragraphs. 3 p. 1 art. 20.2 of the Federal Law of July 24, 1998 N 125-FZ * (2) are not subject to insurance premiums for the amount of one-time material assistance provided by policyholders:
- to individuals in connection with a natural disaster or other emergency in order to compensate for material damage caused to them or harm to their health, as well as to individuals who suffered from terrorist acts on the territory of the Russian Federation;
– an employee in connection with the death of a member (members) of his family;
- to employees (parents, adoptive parents, guardians) at the birth (adoption (adoption)) of a child, paid during the first year after birth (adoption (adoption), but not more than 50,000 rubles for each child.
In addition, according to par. 11 p. 1 art. 9 of Federal Law N 212-FZ, material assistance in the amount not exceeding 4,000 rubles is not subject to insurance premiums. per employee per billing period.
When issuing financial assistance to an employee in connection with the death of a member of his family, one should take into account the explanations of the Ministry of Labor in Letter No. 17-3 / B-538 dated November 9, 2015, which states that family members in this case include the spouse (wife), parents (in including adoptive parents) and children (including adopted). Grandparents, brothers and sisters are not members of the employee's family, and in the event of financial assistance on the occasion of the death of these relatives, it is fully subject to insurance premiums.
The position of the Ministry of Labor regarding the imposition of insurance premiums on the payment of material assistance at the birth of a child is also interesting. Unlike the tax authorities, this department believes that such a payment in the range of 50,000 rubles should not be taxed with insurance premiums. both parents (Letter dated October 27, 2015 N 17-3 / B-521).

Financial assistance accounting

According to the Guidelines for the Application of Budget Classification Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 N 65n, material assistance to employees is paid out of the wage fund and is carried out under sub-article 211 "Wages" of KOSGU under the code of the type of expenses 111 "Wage fund of institutions". Accounting for wage calculations is kept on account 0 302 11 000 "Payroll" (clause 256 of Instruction N 157n * (3)). If it is necessary to pay insurance premiums to off-budget funds from the said payment, expenses will be carried out under sub-article 213 "Accruals for wage payments" of KOSGU under the code of the type of expenses 119 "Contributions for compulsory social insurance for payments for wages to employees and other payments to employees of institutions" . The source of payments can be both the institution's own funds (KVFO 2) and funds from subsidies for the implementation of the state task (KVFO 4). Thus, typical operations for the accrual and payment of material assistance, deductions from it should be reflected in the same way as operations for the accrual and payment of wages. Let's remind them.

State institution (Instruction N 162n *)		Budget institution (Instruction N 174n **)		Autonomous institution (Instruction N 183n ***)
Calculation of material assistance
1 401 20 211 1 109 00 211		0 401 20 211 0 109 00 211		0 401 20 211 0 109 00 211
Withholding from financial assistance
Calculation of insurance premiums from material assistance
1 401 20 213 1 109 00 213	1 303 02 730 1 303 06 730 1 303 07 730 1 303 10 730	0 401 20 213 0 109 00 213	0 303 02 730 0 303 06 730 0 303 07 730 0 303 10 730	0 401 20 213 0 109 00 213	0 303 02 000 0 303 06 000 0 303 07 000 0 303 10 000
Transfer to the budget and insurance premiums
1 303 01 830 1 303 02 830 1 303 06 830 1 303 07 830 1 303 10 830	1 304 05 211 1 304 05 213	0 303 01 830 0 303 02 830 0 303 06 830 0 303 07 830 0 303 10 830		0 303 01 000 0 303 02 000 0 303 06 000 0 303 07 000 0 303 10 000	0 201 11 000 0 201 21 000
Issuance of financial assistance through the cashier
Transfer of material assistance to the accounts of employees in credit institutions
*(3) Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, state academies sciences, state (municipal) institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 1, 2010 N 157n. O. Lunina, editor of the journal "Educational institutions: accounting and taxation" Journal "Educational institutions: accounting and taxation", N 3, March 2016, p. 51-59. Tags: , Previous post Next post

Financial assistance to an employee, what is it? What kinds exist? Does the law set the size in 2020? Who is eligible in 2020? How is assistance paid and how to issue it to an employee of the organization if he is in a difficult life situation? Is it taxed in 2020 and if so, how to calculate it correctly?

A good employer should always have a well-organized work in the organization, so that any employee knows that in an unforeseen situation he can count on support, including financial support in various cases. The law does not prohibit the promotion of employees on behalf of the employer, for example, in honor of the birth of a child or on a wedding day. Also, the organization may (and sometimes must) support the relatives of a deceased employee. Or vice versa, to 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 get financial assistance under the law or at the initiative of the employer in 2020, please contact the site consultants.

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The management of organizations in 2020 is not obligated to pay material assistance to an employee. However, this may be provided for by local regulations of the organization. What is Organization Assistance? This is money, food, clothes, medicine, in general, everything that a person who has fallen into difficult life circumstances needs at the moment. Usually from the employer such assistance is paid in cash. Financial assistance in 2020 occurs in the following cases:

• a serious illness or injury in an employee, and the deterioration of health could occur not only in the course of work;
• the death of someone close to the employee;
• death of the employee himself (in this case, paid to the next of kin);
• birth of a child;
• marriage;
• loss of property or housing due to circumstances beyond the control of a person (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 the specific situation in which the employee found himself. In some organizations, assistance to an employee is paid annually, in the form of a supplement to vacation pay, regardless of the life situation. The law, again, does not oblige to do this, but if such payments are provided for in the organization, then there must be documentary support depending on the workflow (order, collective, individual agreement, etc.). The main law that regulates payments in 2020 is the Labor Code of the Russian Federation.

Getting financial assistance in 2020

In 2020, you can get financial assistance by writing an application addressed to your management. It must indicate the reason for which it is necessary, as well as supporting documents (certificate of death, birth, etc.). Financial assistance cannot be used as an encouragement or stimulus to increase labor productivity. The amount of such payments is calculated on an individual basis, for each situation the amount can 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 5,000 thousand rubles.

In order to receive the established monetary remuneration, the employee must wait until an order for payments is issued, in which the amount and terms are indicated.

Also, the article of the budget of the organization is indicated, from where the financial assistance is calculated. You can receive money both in cash and on a card or account. You should be aware that in 2020 there is no district coefficient for material assistance. But it is subject to the prescribed taxes by law. administrative unit where the employee lives and works. Alimony must be deducted from the amount of mat. help. An exception is the promotion of an employee for the prevention of terrorist acts or assistance in the restoration of property after a natural disaster or as a result of hostilities. And also, if an employee or someone from his family died during military conflicts, then alimony payments for mat. aid is not credited.

Reasons and documents

As mentioned above, to get checkmate. help from your employer, you must write a statement, indicate the reasons for the difficult financial situation (and not always they can be sad) and attach supporting documents. In different situations, these documents will differ, namely:

• emergencies (later in an apartment, fire, thieves, etc.) - documents received from special organizations;
• in connection with the morbid condition of the employee for surgical treatment, medicines or prostheses:
  • an agreement with a medical institution on the conduct of surgical treatment;
  • a certificate from the attending physician about the need for surgical treatment or prosthetics or the use of expensive medications;
  • copies of payment receipts;
  • prescriptions written for a specific person;
• for the funeral of family members, you must provide the employer with copies of:
  • documents confirming kinship (birth certificate, marriage certificate);
• For the funeral of an employee, family members must provide:
  • documents confirming the death (death certificate);
  • documents confirming kinship (birth certificate, marriage certificate ...);
  • receipts of expenses submitted by the funeral director if there are no relatives;
  • a statement from the trade union and a power of attorney to receive them by a representative;
• in connection with the wedding - a marriage certificate;
• with the advent of a new family member - a birth certificate;
• with a difficult financial situation, confirmation is required:
  • disability;
  • that a mother is raising her children alone;
  • that the family is large, copies of birth certificates of children.

The justification for the difficult financial situation is the presence of the following circumstances:

• single residence;
• having a disability;
• raising children by one parent and the absence of other income, except for wages;
• lack of work from the spouse (temporarily);
• number of children in a family of three or more.

In general, if someone decides to receive additional payments from their organization, simply by inventing a reason, the employer will most likely refuse him. Supporting documents are required.

How is it taxed

Financial assistance is taxed on a mandatory basis. But on different types there are certain restrictions on deductions from wages when it will not be taxed. Insurance contributions to social funds will not be charged on mat. help in the following cases:

• the employee terminated the contract on the performance of his professional duties with the organization;
• a member of the employee's family has died;
• the employee fell under the influence of unforeseen circumstances or natural disasters;
• the employee has a child and / or financial support, provided after birth within twelve months from the date of birth;
• the amount of assistance is not 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 at the same time, the amount of payments for the entire time does not exceed fifty thousand;
• a retiring employee due to disability or in the event of retirement age;
• employees to pay for education, 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. aid is subject to personal income tax. You also need to know that the amount of financial assistance is not taken into account when calculating income tax. For any questions that you have after reading this article, you can contact the consultants of our site.

When officially applying for a job, an employment contract is drawn up, which gives the employee reason to accrue and pay wages. The contract also specifies the terms and amount of payment.

But life situation may change when additional funds are needed. Then a financial benefit can be paid as a social service or for force majeure.

Who is supposed to

The economy wants to be better, but still there are companies, state-owned enterprises, as well as individual entrepreneurs who are ready to financially support their employees, not only in times of trouble, but in joy.

The following individuals may apply for additional funds:

• worker;
• former employees;
• dismissed;
• non-working pensioners of the enterprise;
• their family members can also take advantage of the situation and receive material benefits.

Such assistance is provided to solve targeted tasks in order to support the employee when additional financial costs are needed.

Payment can be made once or several times over a certain period of time, depending on the complexity of the situation. Vacation pay is also considered material support, paid once a year.

Target payments include:

• costly emergency treatment for an employee or close relative;
• study of relatives, adopted children;
• wedding of a worker or family members;
• funds paid for maternity leave;
• retirement;
• funeral of the employee or close relatives.

Comment. The legislation does not oblige the management to provide material support, this is a purely personal and voluntary decision, if the normative act of the institution, the Regulation on the payment of material assistance, is provided. Such assistance is not a kind of bonus. It is not issued on a permanent basis.

Some organizations themselves regularly allocate assistance, material things or money to pensioners, large families of their enterprise.

How to get

Financial assistance can be obtained by contacting the management at the place of main work. In order to make a decision to pay money, you need to write an application. But the document must indicate the reason that made you apply for money.

If you just say “not enough for food”, this is a significant reason for a working person, but he definitely won’t receive help, because you need to document why the family was in a difficult situation due to ... and attach a document.

Example. The apartment was flooded due to a burst water pipe. Then you need to attach an act of flooding, drawn up by representatives of the public utilities or the secretary of the housing department as part of the commission, indicating the date and signatures of the commission members. An appraisal of damages will not hurt either.

Step-by-step instruction

Consider what needs to be done to get additional money for certain needs:

1. The reason is to document what funds are needed for.
2. To write an application.
3. Register the application with the secretary or manager.
4. Submit to the manager for signature.
5. Wait for the order to be issued, indicating the amount and date of payment, if the assistance is approved.
6. Receive financial assistance.

The amount that can be allocated on an application depends on the needs of the applicant and the discretion of management.

Sample Application

The application is filled in according to the model:

Director of IP "Fountain"

Odintsov Yuri Petrovich

Maksimov Andrey Konstantinovich

fitter 5 category

Statement

I ask you to provide me with financial assistance, in connection with the serious illness of my mother, Maksimova Maria Federovna, for an expensive emergency operation. A copy of the doctor's report is attached.

Signature: (personal signature) Maksimov A.K.

————————————————————————————————————————

Sample order for financial assistance:

Individual enterprise "Fountain"

0545654 Istra, st. Moscow highway, house 10, office 134,

tel.: 222-22-22

Order No. 34

on the provision of material assistance to the employee Maksimov A.K.

for the operation of Maksimova M.F.

I order:

from the balance of the profits of the consumption fund to provide material assistance to the installer of the 5th category Andrey Konstantinovich Maksimov in the amount of 4,000 (four thousand) rubles.

Director (personal signature) Yu. P. Odintsov

IP "Fountain"

The application is written in any form. The standard header remains unchanged:

• in whose name the appeal is addressed: position, surname, name, patronymic;
• from whom: last name, first name, patronymic, position;
• clearly state the essence of what happened: the main point that needs to be disclosed, if a child was born, indicate which one, etc., attach a copy of the birth certificate, a certificate of family composition;
• indicate which supporting documents are attached; a copy of the death certificate, a doctor's diagnosis, a receipt for the purchase of medicines;
• indicate the number of the Bank's account where to transfer the funds;
• date and signature.

Advice. Not in all cases, the application will be considered in a short time, sometimes you have to wait for some time if the amount is round, for example, for an operation.

Documenting

What documents can be evidence for the grounds for payment of assistance to employees. Definitely, to establish the fact of birth or death, a copy of the certificate is needed. To confirm illness, disability, recovery - these will be doctor's conclusions, certificates from medical institutions, certificates of family composition.

Special case. A single mother, she buried her only son, who during his lifetime worked in the company for about 6 years. The son died of cardiac arrest. The expenses associated with the funeral were fully borne by the heads of that company. 3 years have passed since the funeral, the woman needed financial assistance for treatment. I decided to turn to the management of that company for financial support. She filed a written application, attached a medical certificate, a copy of her passport, which was a confirmation of her relationship with her son, and to her surprise received 5,000 rubles of assistance. Despite the fact that the management of the company has changed a long time ago.

How are such payments recorded in accounting. Accounting:

• for employees, assistance is provided on account 73;
• for relatives of an employee or for former employees on account 76;
• account 84 - these are payments from the profits of previous years;
• account 91 consists of current profit.

Order

It is important to remember that carrying out documentation of any nature has its own deadlines and procedures for registration. And the labor code does not contain such a term as material assistance. How and on what basis then to make such a monetary payment?

The management of the enterprise has the right to issue orders for the internal implementation of activities. Namely, the issued and approved order for the provision of assistance to the applicant, there are grounds for such a payment.

sample order

The document is drawn up according to the general sample of orders. It is registered in the book of orders for the enterprise, under a serial number. The following information is included in the document:

• date of signing by the head;
• the reason for which the document was issued;
• size, term of payment of material assistance;
• officials who must execute the order;
• informing the executors of the order;
• signatures of persons responsible for the execution of the document.

The order is attached to the filing of documents and saved in the accounting department. So that the amount of allocated funds is not taxed, an application and a document are attached to the order, actually clarifying the essence of the funds paid.

Example. The funds were allocated to relatives to provide for the funeral of an employee of the company. In this case, the following documents must be attached to the order:

• a statement on behalf of a close relative: wife, son, daughter;
• a copy of the employee's death certificate;
• a copy of the document confirming the relationship of the applicant with the deceased.

Important. Individual entrepreneurs draw up documents in a similar way so that evidence is provided to check the tax organization.

How to get

If funds have been allocated for payment, they can be received in several ways:

• to the current account for bank transfer;
• at the box office of the enterprise;
• card account through an ATM.

Financial assistance can be paid at the same time as salary but for different accounting items. For one-time assistance is not taxed.

Blitz advice. During a period of economic instability, it is possible to receive financial assistance if you know who is entitled to it, when, in what cases, how to properly draw up and submit documents. Turn, for the doors are opened to those who knock.

O. ANTOSHINA, Associate Professor, PhD in Economics,

N. TITKOVA, Lecturer, All-Russian State Tax Academy of the Ministry of Finance of Russia

Financial assistance refers to payments of a non-productive nature and is not related to the results of the organization's activities. It can be provided both to its current and former employees, and to third parties for various reasons. The reasons for the payment of material assistance may be: taking another vacation, holidays, health improvement, compensation for damage caused by any emergency, death of an employee's family member, etc.

According to some, material assistance is paid to all or most employees (for example, when going on regular vacation) and refers to lump-sum incentive payments. According to others, it is provided under special circumstances to individual employees or other persons upon their application (for example, for the purchase of medicines, burial, other household needs) and is a social payment.

Due to the variety of possible grounds for the payment of material assistance, accountants have questions related to their accounting and taxation. Consider the reflection of the payment of material assistance to employees in accounting and tax accounting for organizations that apply common system taxation.

The amount of assistance is set by the head of the enterprise. It is determined in absolute terms or in an amount that is a multiple of the official salary, depending on each specific situation and the financial capabilities of the organization. The procedure for providing material assistance may be provided for in a collective or labor agreement.

The source of payment of material assistance is income from the current activities of the organization. The decision on its payment is made by order of the head of the organization. Depending on whether the possibility of providing material assistance is specified in the employment contract with the employee or not:

• the payment of material assistance will be recognized as an expense for wages in accordance with Art. 255 of the Tax Code of the Russian Federation (if it is provided for by the terms of the contract, for example, financial assistance for vacation);


• the payment of assistance will be recognized as a non-operating expense and accounted for on account 91-2 “Other expenses” (if it is not specified in the employment contract).

In accordance with paragraphs. 4, 12 PBU 10/99 “Expenses of the organization”, the costs of providing material assistance to former employees are non-operating expenses of the organization and should be reflected in account 91 “Other income and expenses”, sub-account “Other expenses”. Due to the fact that these costs are not taken into account when taxing profits, due to the occurrence of a permanent difference in the accounting of an organization, a permanent tax liability should be reflected, which is taken into account on the debit of account 99 “Profit and Loss” in correspondence with the credit of account 68 “Calculations on taxes and fees” (clause 7 PBU 18/02).

Since material assistance is not a remuneration for work and does not relate to incentive and compensation payments, regional coefficients and percentage allowances established for persons working in the Far North and areas equated to them are not applied to it.

In practice, a situation may arise when an employee is paid material assistance for some reason, but at the same time, alimony must be withheld from the employee’s income. The types of payments from which alimony is withheld are determined by the List of types of wages and other income from which alimony is withheld for minor children, approved by Decree of the Government of the Russian Federation of July 18, 1996 No. 51). In particular, alimony is withheld from the amount of assistance, with the exception of assistance provided in connection with a natural disaster, fire, theft of property, injury, death of a person obliged to pay alimony, or his close relatives. Also, alimony is not withheld from material assistance in connection with the birth of a child, marriage registration (clause “l”, clause 2 of the List).

When documenting the payment of material assistance to employees, difficulties arise due to the lack of a unified form. Based on paragraph 2 of Art. 9 of the Federal Law "On Accounting" documents, the form of which is not provided for in the albums of unified forms of primary accounting documentation, can be accepted for accounting subject to the availability of all necessary details. Therefore, the accounting department has the right to accrue material assistance if an appropriate order is received containing the following mandatory details:

1. Title of the document;


2. date of preparation of the document;


3. the name of the organization on behalf of which the document is drawn up;


4. the content of the business transaction;


5. business transaction meters in physical and monetary terms;


6. the names of the positions of persons responsible for the business transaction and the correctness of its execution, and their personal signatures.

With regard to the taxation of financial assistance operations, Special attention you should pay attention to taxes such as income tax, personal income tax, UST and contributions to insurance against accidents and occupational diseases.

Unified social tax

The object of UST taxation is recognized as payments and other remuneration accrued by taxpayers in favor of individuals under labor and civil law contracts, the subject of which is the performance of work, the provision of services (with the exception of remuneration paid to individual entrepreneurs), as well as under copyright agreements (clause 1 article 236 of the Tax Code of the Russian Federation).

We remind you that the concept of "wage" is defined in Art. 129 of the Labor Code of the Russian Federation: this is a system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective agreements, agreements, local regulations and labor contracts. The salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of labor expended (Article 132 of the Labor Code of the Russian Federation).

The payment of material assistance to employees is not included in labor costs for the following reasons:

1. it is not directly related to the performance by employees of their job duties;


2. this payment is not related to the activities of the organization aimed at generating income, therefore, does not reduce the tax base for income tax. At the same time, pp. 21 and 23 st. 270 of the Tax Code of the Russian Federation establishes that when determining the tax base, expenses in the form of amounts of material assistance to employees, as well as expenses for any types of remuneration provided in addition to remuneration paid on the basis of employment contracts, are not taken into account.

The unified social tax on material assistance paid to an employee of an organization is not charged, and by virtue of a direct indication in clause 23 of Art. 270 of the Tax Code of the Russian Federation, since the amount of material assistance cannot be taken into account when taxing profits. And if the payment is made at the expense of funds that do not reduce the tax base for corporate income tax, then there is no object of taxation for the UST (clause 3 of article 236 of the Tax Code of the Russian Federation).

In addition, Art. 238 of the Tax Code of the Russian Federation defines the grounds on which material assistance, regardless of the source of payment, is not subject to UST. These are the amounts of one-time financial assistance provided by the organization:

• individuals in connection with a natural disaster or other emergency in order to compensate for material damage caused to them or harm to their health, as well as individuals affected by terrorist acts on the territory of the Russian Federation;


• family members of the deceased employee or the employee in connection with the death of a member (members) of his family.

Insurance contributions to the Pension Fund

From the amount of material assistance paid to employees, contributions to the Pension Fund will not be charged, since in accordance with Art. 10 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”, the object of taxation of insurance premiums and the basis for their calculation are the object of taxation and the tax base for the UST. Since material assistance is one of the payments of a social nature and cannot be considered as part of wages, its exemption from taxation corresponds to the principles of pension insurance: a labor pension should be formed primarily through payments, the amount of which is determined depending on the qualifications of the employee, complexity, number , the quality and conditions of their work.

Contributions for insurance against accidents and occupational diseases

When calculating and paying insurance premiums for accidents at work and occupational diseases, you must be guided by:

1. Federal Law No. 125-FZ of July 24, 1998 (as amended on December 1, 2004) “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases”;


2. Decree of the Government of the Russian Federation of March 2, 2000 No. 184 (as amended of April 11, 2005 No. 207) “On Approval of the Rules for the Calculation, Accounting and Spending of Funds for the Implementation of Compulsory Social Insurance against Occupational Accidents and Occupational Diseases” (hereinafter - Rules);


3. The list of payments for which insurance contributions to the Social Insurance Fund of the Russian Federation are not charged, approved by Decree of the Government of the Russian Federation dated July 7, 1999 No. 765 (hereinafter - the List).

According to paragraph 3 of these Rules, insurance premiums are charged on all grounds for the remuneration (income) of employees (including freelance, seasonal, temporary, part-time workers), and in appropriate cases - for the amount of remuneration under a civil law contract. Consequently, material assistance provided to persons who are not in labor relations with the organization is completely excluded from the taxable base.

For material assistance issued to employees of the organization, the payments named in the List are exempt from taxation:

• material assistance provided to employees in connection with emergency circumstances in order to compensate for harm caused to the health and property of citizens, based on decisions of state authorities and local governments, foreign countries, as well as governmental and non-governmental interstate organizations established in accordance with international treaties of the Russian Federation (clause 7);


• financial assistance issued to employees in connection with a natural disaster, fire, theft of property, injury, as well as in connection with the death of an employee or his close relatives (clause 8).

Thus, it could be concluded that for all other reasons, the amounts of material assistance paid to employees should be subject to contributions to compulsory social insurance against industrial accidents and occupational diseases.

However, in this situation, the employees of the FSS of the Russian Federation insist that such contributions for material assistance should be accrued, since the list of payments for which they are not accrued is closed. A similar opinion is shared by some courts, in particular, the FAS of the Far Eastern District in its decision of November 26, 2003 No. Ф03-А16 / 03-2 / 2806.

However, there is an opposite point of view, which is based on the following grounds:

• the basis for calculating insurance premiums for compulsory social insurance against accidents at work and occupational diseases is the wages (income) accrued for all reasons;


• material assistance paid to employees does not apply to such income, since these payments are not provided for by the wage system and are not taken into account when calculating average earnings for the purpose of paying insurance compensation (Article 139 of the Labor Code of the Russian Federation). At the same time, these payments are provided without taking into account the results of the work of specific employees;


• expenses for payments in the form of material assistance amounts are not taken into account when determining the tax base, i.e. are made not at the expense of the wage fund, but at the expense of net profit.

A number of court decisions confirm the correctness of this position. For example, the Arbitration Court of the Urals District, in its decision No. Ф09-2908/04-AK dated July 23, 04, indicated that material assistance is not part of the salary and is issued without taking into account the results of the work of specific employees. The same conclusion follows from the decision of the Federal Antimonopoly Service of the East Siberian District dated December 20, 2002 No. A74-2592 / 02-K2-F02-3736 / 02-S1.

Consequently, in the current situation, the organization will have to decide on its own whether or not to accrue insurance premiums for compulsory social insurance against industrial accidents and occupational diseases for material assistance. In the second case, it is highly likely that you will have to defend your position in court.

Personal Income Tax

Article 217 of the Tax Code of the Russian Federation contains a closed list of income paid to employees that is not taxed, in particular:

• one-time material assistance in connection with a natural disaster or other emergency in order to compensate for material damage or harm to health caused to them on the basis of a decision of the authorities;


• one-time material assistance provided to an employee in connection with the death of a member of his family or family members of a deceased employee;


• one-time material assistance to victims of terrorist acts on the territory of Russia, regardless of the source of payment;


• the amount of financial assistance not exceeding 4000 rubles. per year (for example, for vacation, due to a difficult financial situation, for former employees who have retired, etc.).

Note! Since January 1, 2006, the amount of material assistance not subject to personal income tax has increased from 2000 rubles. up to 4000 rub. (in accordance with Federal Law No. 71-FZ of June 30, 2005).

The amount of financial assistance within 4000 rubles. per year, issued to both working and former employees who quit due to retirement due to disability or age, are not included in the personal income tax base (clause 28, article 217 of the Tax Code of the Russian Federation). Personal income tax must be withheld only from the amount of material assistance over 4000 rubles. in year.

It should be borne in mind that in the Tax Code of the Russian Federation there is no answer to the question of who exactly should be considered family members. According to Art. 2 of the Family Code of the Russian Federation, family members include spouses, parents and children (adoptive parents, adopted children). In this case, the fact of joint or separate residence does not matter. Paragraph 1 of Art. 11 of the Tax Code of the Russian Federation provides that the institutions, concepts and terms of civil, family and other branches of the legislation of the Russian Federation used in this Code are applied in the sense in which they are used in these branches of legislation, unless otherwise provided by the Tax Code of the Russian Federation.

Thus, material assistance provided to relatives (spouse, parents and children) of a deceased employee of an organization is not subject to personal income tax on the basis of clause 8 of Art. 217 of the Tax Code of the Russian Federation.

In order to confirm the right to exemption from personal income tax material assistance provided on the grounds named in Art. 217 of the Tax Code of the Russian Federation, the relevant documents must be attached to the application for its provision:

• in the event of the death of an employee or a member of his family - a copy of the death certificate of the employee or a member of his family, and, if necessary, copies of documents confirming kinship: marriage or birth certificate;


• the fact of the offensive emergency must be confirmed by decisions of state authorities, certificates from the dez, SES, etc. An emergency is a situation that has developed in a certain territory as a result of an accident, natural hazard, catastrophe, natural or other disaster that may or have caused loss of life, damage to human health or the environment. natural environment, significant material losses and violation of the living conditions of people;


• a document confirming the fact of terrorist acts on the territory of the Russian Federation is, for example, a certificate from the Ministry of Internal Affairs, etc.

According to paragraph 3 of Art. 210 of the Tax Code of the Russian Federation for income for which a tax rate of 13% is provided, the tax base is determined as the monetary value of such income subject to taxation, reduced by the amount of tax deductions provided for in Art. 218-221 of the Tax Code of the Russian Federation. Financial assistance refers to income subject to personal income tax at a rate of 13%, in excess of the non-taxable minimum. Standard tax deductions are provided to the taxpayer (by one of the tax agents (organization) that are the source of income payment, at the choice of the taxpayer on the basis of his written application and documents confirming the right to such deductions (clause 3 of article 218 of the Tax Code of the Russian Federation).

If financial assistance is paid to former employees of the organization - pensioners, then they are entitled to receive standard tax deductions, provided that before the end of the year they submit a corresponding application to the accounting department of the organization (clause 3 of article 218 of the Tax Code of the Russian Federation). In the event that financial assistance is paid monthly during a calendar year, deductions begin to be provided from the beginning of the tax period. In addition, the total amount of material assistance is reduced by a non-taxable amount of 4,000 rubles.

According to paragraph 8 of Art. 217 of the Tax Code of the Russian Federation, the amounts of one-time material assistance provided to taxpayers from among the poor and socially unprotected categories of citizens are exempted from personal income tax in the form of targeted social assistance (in cash and in kind) provided at the expense of the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets and off-budget funds in accordance with the programs approved annually by the relevant state authorities.

In accounting, personal income tax withheld from the amount of material assistance exceeding 4,000 rubles is reflected in the entry:

Dt 70 (76), Kt 68, sub-account "Calculations on personal income tax".

Organizations - tax agents that are the source of payment of income specified in paragraph 28 of Art. 217 of the Tax Code of the Russian Federation, must keep records of such income, regardless of their amount, and submit information about these incomes to the tax authority at the place of registration in the form No. 2-NDFL. When filling out tax returns, organizations indicate the entire amount of such income for each of the grounds for the tax period and a tax deduction in an amount not exceeding 4,000 rubles. for each of the bases. Thus, if financial assistance is paid to former employees of the organization in an amount not exceeding 4,000 rubles, the organization must provide information on the income paid to the tax authorities in the form No. 2-NDFL.

income tax

On the basis of paragraphs. 21 and 23 st. 270 of the Tax Code of the Russian Federation, material assistance to employees of the organization, regardless of the purpose of its issuance, is not included in the expenses of the organization and is not taken into account for the purposes of taxation of profits. It does not matter whether the payment of material assistance is provided for by the labor (collective) agreement or not.

Therefore, in order to avoid discrepancies between accounting and tax accounting, it is inappropriate to include the provision of material assistance in documents regulating the system of remuneration of employees.

The expenses of the organization related to the provision of material assistance to former employees also do not reduce taxable profit, since, in accordance with paragraph 16 of Art. 270 of the Tax Code of the Russian Federation, when determining the tax base for income tax, expenses in the form of the value of property transferred free of charge (works, services, property rights including money and securities) and the costs associated with such transfer.

For clarity, the obligations arising from the payment of taxes in connection with the provision of material assistance to employees are presented in the table.

Grounds for payment financial assistance	Types of taxes and contributions paid
			Contributions to the FIU	Contributions for insurance against accidents and occupational diseases	income tax
Financial assistance is paid to an employee of the organization
In connection with the death of family members of the employee
	From the amount of more than 4000 rubles.
Other reasons (surcharge for vacation, treatment, other household needs)	From the amount of more than 4000 rubles.
Financial assistance is paid to a person who is not an employee of the organization
In connection with the death of an employee, family members
Victims of terrorist acts on the territory of the Russian Federation
Due to a natural disaster or other emergency (except by decision of public authorities)
Other reasons (treatment, other household needs)
Former employees who left due to retirement or disability	From the amount of more than 4000 rubles.

In life, various unforeseen situations can occur when a person needs more financial resources than he has to overcome difficulties: health problems, lack of money, medicines, food. In addition, quite pleasant events happen, such as a wedding or the birth of a child. In such circumstances, additional support is needed and it is possible to ask for help from your employer. What is financial assistance? This is a deduction from finances not involved in production or in the process of work, not related to any achievements, and having the goal of accompanying you in overcoming life's problems.

The legislation in relation to the employer does not provide for such a measure as material assistance to an employee. But this can be done by the organization's own internal statutory acts. Most often, they prefer to pay cash as financial assistance, and their amount is set by the head of the company himself.

The amount can be a fixed amount or be any percentage, part of the salary, up to 100%, or a combination of several salaries. In what cases is material assistance paid to an employee:

• in the event of the appearance of a child;
• at the conclusion of marriage;
• due to injuries or illnesses, including those acquired outside employment;
• due to the death of a relative;
• in case of loss of housing or property due to circumstances independent of the person;
• due to the death of the employee himself, etc.

Cases where financial assistance is required include:

• single residence;
• disability;
• incomplete family and lack of additional income;
• temporary lack of earnings from the husband (wife).

It should be noted that financial assistance to employees, according to the law, is not mandatory, and its amount is not prescribed by any legislative and legal act. To obtain information about the possibility of obtaining financial support and how to correctly write an application in a particular organization, you must contact the accounting department at work, and such information can also be written in the employment agreement. The worker can rely on such types of material assistance in the enterprise as:

• one-time (depends on the periodization of the provision);
• target (associated with a specific goal of providing);
• non-target (due to the difficult situation);
• monetary or other, depending on the type of payment.

Among other things, support can be provided not only to those who are in the staff, but also to the former. In the latter case, payments are subject to income tax.

Maternal assistance is subject to personal income tax as a revenue part of the citizen's budget, with the exception of some cases, and implies a one-time issuance of money or certain goods. It is non-production in nature, that is, it does not concern the process of the organization or employee's activities. The latter, in turn, has the right to apply for financial assistance at work by preparing an application for assistance in advance and waiting for the appropriate order. About how to write an application for financial assistance, what documentation is needed for this, we will consider a little later.

Legal, legislative and tax regulation

Decree of the President of the Russian Federation No. 495 of 05.05.1991 establishes the procedure according to which the payment of material assistance is appointed after the submission of an application and is made several or only once a year. The Labor Code of Russia indicates that the appointment of such assistance is made only within the organization. Information about financial support and the main aspects of its implementation may be contained in the provisions on employee assistance, which is the most true for the company, since financial assistance does not concern the employee's labor results.

But often the information is indicated in the main acts of the organization or in additional ones, for example, in bonus documents or in a collective agreement. The organization where a person is employed usually has a specific instruction or procedure for paying material assistance. Local acts contain provisions in which cases it is necessary and how to issue material assistance to an employee, how to write an application correctly.

Enterprises whose acts provide for the provision of financial assistance have a certain procedure, which includes:

• the reasons for the employee / worker to have a difficult situation;
• type of assistance (provided with food / things or paid money) for each case;
• the procedure and rules for the employee to apply to the employer for financial assistance;
• the procedure for the employer to approve or negative decision about the appointment.

In addition, the organization necessarily provides for filling out a request for a certain official uniform- an application for financial assistance sample or template.

Considering that this is considered additional income for the employee, the law provides for a 13 percent taxation for those who are entitled to financial assistance. But there are exceptions when he has the right not to be taxed or insurance paid:

• the amount of financial assistance: up to 4 thousand rubles;
• paid for the purpose of treating a worker;
• at the birth of a child Including guardianship, adoption, if the child allowance does not exceed 50 thousand rubles;
• in case of loss / damage to the employee's housing as a result of a natural or other disaster
  In the event of the death of an employee or his relative.

It is worth taking into account the accrual of taxes or contributions after determining whether the assistance provided has signs of taxation after taking into account all the circumstances. In all cases not listed in the tax exemption, it is provided for the imposition of insurance premiums on recipients, in accordance with Article 1 of the Tax Code of the Russian Federation. The transfer must be made by the 15th day of the following month.

In case of accidents or diseases received in the production process, if compulsory insurance contributions are made during valid labor or legal civil contracts, it is necessary to provide medical services through state medical institutions.

There are also difficult situations. For example, financial assistance is not related to the results of labor and is intended in case of the birth of a child. When its amount exceeds 50 thousand rubles, on the one hand, exemption from insurance burdens on the recipient is provided, but, on the other hand, controlling organizations may think differently, which can lead to disputes and additional charges. An appropriate request should be made in advance to the stock offices at the place of work.

The procedure for the employee and the employer

Below are the details on how to apply for employee assistance:

1. Firstly, request an example - a sample application for material assistance personally from the director, his secretary or in the accounting department, or draw it up yourself, if this is not excluded.
2. Then apply to the head of the organization indicating the reason for the current difficult situation.
3. To receive financial assistance, the employee is required to attach official documents - they are different for each situation. Loss or damage to housing due to a natural disaster, in case of fire, flooding, the authorized body issues a conclusion on the damage caused and the need for money, building material; in case of illness or injury - certificates, receipts, contract for the provision of medical services, pharmaceutical prescriptions; when entering into a marriage, registering guardianship / adoption, birth or death of family members - the relevant certificates. Also, additional nuances on how to write an application for financial assistance to employees can be clarified in the relevant departments at the place of employment.

The employer, usually represented by the head of the company, is obliged to make a decision within the time limits established by the internal acts of the organization. After the employer approves the application, he must draw up an order for payment, it contains such information as:

• individual data of the employee;
• the reason for providing financial assistance;
• grounds for the order: application and/or supporting documents;
• date, amount of money.

The order serves as the basis for the accounting department of the enterprise to pay material assistance. Accounting registration may raise certain questions, since such a definition as “material assistance” is not legally fixed. Since the very financing of such goals in the expense items is in the nature of additional costs for the company, before approving the petition from the worker, the head of the company will in any case make inquiries.

It is important to indicate a real, not a fictitious reason and to attach documents without fail so that the tax authorities have no reason to believe that gratuitous payments are ploys to reduce the fiscal burden.

It is very important for the employer from which sources the support is financed. It could be company profits or a payroll fund. If targeted support is provided, relating to lump-sum payments and allocated from the company's profitable funds after tax deductions, then there are no questions regarding it. As for non-targeted, they are usually stipulated in the employment contract between the employer and the worker or collective agreements, then they are carried out by all registered personnel. But the attribution of such remunerations not to the income of the taxpayer is doubtful, since they are mainly produced from wage security funds, which contain additional. facilities.

State financial assistance

The needy can also receive financial assistance from the state. The state one is somewhat different from the one that the employer can issue, and is divided into the following types:

• in case of pregnancy and childbirth (the benefit is paid from the 13th week of pregnancy, at birth, until reaching a certain age, and the amount of payment in different periods is different);
• benefits for large families (benefits / subsidies for utility bills, cash payments for preparing a child for an educational institution);
• the poor with an average per capita income in the family per person below the subsistence level (this can be a one-time payment or within several months);
• family capital (the state program provides for a payment in the amount of 453 thousand rubles at the birth of the 2nd and / or 3rd child);
• for citizens whose parents have lost their ability to work or have died, the state provides for a social pension;
• assistance to students (for those who receive a state social scholarship).

Before you receive financial assistance from the state, you need to know what documents are needed. And also that it is provided on the basis of a written request for financial assistance, assignment of a citizen to a certain category, a package of documents:

• general: application for assistance; passport or its copy;
• for the low-income: certificates on the composition and degree of kinship of family members, on income, on low-income families;
• for a child: a copy of the birth certificate; document on the conclusion / termination of marriage, SNILS (parents and child);
• in case of emergency: confirmation of the presence of emergency situations, damage (documents and conclusions)

To apply for financial assistance, the applicant must apply to various authorities, where he writes a petition on the basis of the form: for the unemployed - to the social security authorities at the place of registration, for the employed - at the place of work, low-income families - to the relevant committee of the district administration, large families and on the issue of materkapital to the social security authorities. After preparing all the necessary package of documents, students must submit it to the dean's office or the secretary of the educational institution.