Financial assistance in this connection. Payment of material assistance - what to pay attention to the employee. What is material assistance to an employee

In addition to the payment of wages and material incentives for employees, the payment of material assistance is also provided. What is material assistance to an employee?

Financial assistance to an employee - payment procedure, accounting and taxation

Normative base for payment of material assistance

The legislation defines any transfer of money, food, medicine, clothing, footwear, transport and basic necessities to people who need it, material assistance.

This interpretation is given by the National Standard of the Russian Federation GOST R 52495-2005 “Social services for the population. Terms and definitions ”, and this applies primarily to persons affected by natural disasters or terrorist attacks. A clear interpretation of material assistance to employees of enterprises in the legislative framework is not given. However, material assistance is mentioned in a number of documents, and we can derive the following definitions of cases of providing material assistance to workers:

If the employee receives any damage to his health (not at the enterprise).
In case the employee suffers unforeseen material damage.
If the employee has any event that requires significant expenses (birth of a child, wedding, funeral, etc.).

It should also be taken into account that the legislation does not oblige entrepreneurs to pay material assistance to employees, so the decision on making such payments at the enterprise is made by the manager himself.

Regulations on material assistance to employees

The procedure for payment of material assistance at the enterprise, the amount of material assistance itself, the basis for payments, as well as the timing of payments and types of material assistance are established by the management of the enterprise and are prescribed in the collective agreement or in the order of the head. At the same time, the concept of material assistance and the cases in which it can be paid should be formulated as precisely as possible, vague definitions (“for the purpose of social protection,” “in other cases,” and so on) are not allowed - since tax services may suspect the company's management of trying to lower the tax base. Material assistance must be paid strictly in accordance with the points specified in the regulation or order.

If the enterprise is large and has several branches, then the procedure for paying material assistance in the branches must fully comply with the procedure established at the head office of the enterprise. Differences from the main document or an extended interpretation of the main document are not allowed.

The procedure for the payment of material assistance

Usually, material assistance to employees is paid according to their applications with the corresponding documents attached to them. For example, if an employee asks for material assistance for the funeral of a relative, he must attach a death certificate to the application.

Payment of material assistance to an employee occurs on an individual basis, such payments cannot be permanent and cannot be provided in order to compensate for the costs incurred by the employee.

Also, material assistance does not depend on the activities of the enterprise, remuneration of employees and labor merits of employees. Material assistance cannot be of a stimulating nature (such as bonuses).

Order on payment of material assistance

If the manager, having read the employee's application and familiarized himself with the documents, makes a positive decision, a separate order is issued for the enterprise indicating the exact amount and the exact date of payment. The order must also indicate the full name of the person to whom material assistance is paid, the basis (reason) for payment and a link to the document that approves the procedure and amount of payments of material assistance at the enterprise. Also, the order must indicate the sources from which the material assistance is paid (at the expense of current profit, at the expense of the profit of previous years, or if the assistance is recognized as part of the remuneration).

Financial aid accounting

Material assistance can be transferred by bank transfer to the account indicated by the employee of the enterprise, or it can be issued from the cash desk of the enterprise in cash. In the second case, it can be accrued along with the salary itself and noted in the statement, or it can be handed out separately and drawn up with an expense cash order.

Material assistance is accounted for under the credit of account 73 "Settlements with staff on other transactions."

If assistance is paid to one of the former employees or the employee's relatives (for example, in the event of a funeral or costly treatment), it must be accounted for under account 76 “Settlements with various debtors and creditors”.

The debit is reflected depending on the source of payment of material assistance:

debit of account 84 "Retained earnings (uncovered loss)" - if financial assistance was paid out of the profit of previous years;
debit of account 91 "Other income and expenses" - if material assistance is paid at the expense of current profit;
debit of cost accounting accounts 20, 26, 44 - if material assistance passes as part of labor remuneration (which should be reflected in the documents of the enterprise).

Financial aid and taxes

One-time financial assistance that is issued to employees has been taxed since 2010: personal income tax (personal income tax), contributions to social funds, as well as material assistance are taken into account when paying income tax.

Contributions to social funds

p> According to the letters of the Ministry of Health and Social Development of Russia dated 10.03.2010 No. 10-4 / 306657-19 dated 17.05.2010 No. 1212-19, material assistance involves the payment of insurance premiums, since it is made within the framework of the labor relations of the employee and the organization. In connection with such a determination, financial assistance is completely exempted from insurance premiums paid:

a former employee after the termination of his employment relationship with the enterprise;
an employee in connection with the death of a member of his family;
workers in connection with emergencies or natural disasters.

Also exempt from contributions is material assistance at the birth of a child, paid in the first year after his birth and not exceeding fifty thousand rubles, while the father and mother of the child (if they are both employees of the enterprise) are accounted for separately.

The financial assistance that does not exceed the amount of four thousand rubles per employee for one calendar year is not subject to insurance premiums.

Personal income tax

The following types of material assistance are not subject to personal income tax:

financial assistance for the birth of a child (in case of payment in the first year after birth in the amount of no more than fifty thousand rubles);
financial assistance to a former employee who quit due to disability or retirement, if the amount of payment does not exceed four thousand rubles per employee per calendar year;
financial assistance for treatment, vacation, training, due to a rather difficult financial situation, if its amount does not exceed four thousand rubles per employee per calendar year;
financial assistance that was given to the employee in connection with the death of a family member or that was paid to the relatives of the deceased employee (while the documents of the enterprise must clearly indicate who exactly is considered a family member).

Financial assistance to a former employee who quit for other reasons is subject to personal income tax.

Consider how to correctly reflect the issuance of bonuses and financial assistance for the New Year in accounting and tax accounting.

New Year Award

The bonus system at enterprises is established by collective agreements, agreements, local regulations (Article 135 of the Labor Code of the Russian Federation). The obligatory development and approval of the provision on bonuses by the norms of the Labor Code of the Russian Federation is not stipulated. However, controllers often, in support of the costs of paying bonuses, require the company to have a provision on bonuses (see Letters of the Ministry of Finance of the Russian Federation dated 05.02.08 No. 03-03-06 / 1/81 and dated 27.11.07 No. 03-03-06 / 1 / 827).

Income tax. The procedure for accounting for premiums when calculating income tax is established in Art. 255, as well as in paragraphs 21 and 22 of Art. 270 of the Tax Code of the Russian Federation.

The bonus reduces the tax base for income tax if it is provided for by an employment or collective agreement and is paid for the performance of an employee (clause 2 of article 255 of the Tax Code of the Russian Federation). In other words, if the premium is an incentive payment, its amount is taken into account in expenses for the purpose of calculating income tax.

Some types of bonuses are not included in labor costs. These are awards that:

Not provided for by an employment contract (clause 21 of article 270 of the Tax Code of the Russian Federation);

Paid at the expense of special purpose funds (for example, at the expense of retained earnings of previous years) or earmarked receipts (clause 22 of Article 270 of the Tax Code of the Russian Federation);

They do not reward the employee for production results, but are of a social nature.

A bonus timed to coincide with the New Year's holiday should not be included in expenses that reduce the tax base for income tax. This point of view is shared by the controllers, for example, in the Letter of the Ministry of Finance of the Russian Federation dated 17.10.06 No. 03-05-02-04 / 157. It is more expedient to designate such payment in an employment or collective agreement as a bonus “at the end of the year for high production results”. Such a premium will reduce taxable profits.

The norms of clause 1 of Art. 210 of the Tax Code of the Russian Federation require personal income tax to be taxed on all income of a taxpayer received by him both in cash and in kind, or the right to dispose of which he has. Personal income tax is not taxed only on incomes named in Art. 217 of the Tax Code of the Russian Federation. Consequently, any bonuses paid to employees are subject to personal income tax. The organization is obliged to calculate the amount of tax, withhold it from the employee's income and transfer it to the budgetary system of the Russian Federation (Article 226 of the Tax Code of the Russian Federation).

Insurance premiums. All payments and other remuneration accrued by payers of insurance premiums in favor of individuals within the framework of labor relations are subject to compulsory insurance premiums (clause 1 of article 7 of Federal Law No. 212-FZ of 24.07.09).

Insurance premiums against industrial accidents and occupational diseases are charged on payments and other remuneration paid to the employee within the framework of labor relations (clause 3 of the Rules for the calculation, accounting and spending of funds for the implementation of compulsory social insurance against industrial accidents and occupational diseases, approved. Decree of the Government of the Russian Federation dated 02.03.00 No. 184).

Material help for the holiday

The employer may or may not provide material assistance, since material assistance is not legally required. Such a payment is intended to support the employee financially in connection with a certain event that has occurred. Financial aid can be timed to coincide with the holidays. The conditions, cases and procedure for providing workers with material assistance are fixed in an employment or collective agreement. Payment of material assistance is made on the basis of an order. Moreover, if the conditions for the payment of material assistance are spelled out in the labor or collective agreement, then the order contains a link to such conditions.

Income tax. Expenses in the form of amounts of material assistance provided to employees are not taken into account in expenses for the purposes of taxation of the profits of organizations (clause 23 of article 270 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated 02.22.11 No. 03-03-06 / 4/12).

Personal income tax. Financial assistance in an amount not exceeding 4000 rubles. for the tax period, is not subject to personal income tax (clause 28 of article 217 of the Tax Code of the Russian Federation).

Insurance premiums. The object of taxation by insurance premiums for organizations is recognized as payments and other remuneration accrued by them in favor of individuals under employment contracts (part 1 of article 7 of the Federal Law of 24.07.09 No. 212-FZ). The amounts not subject to insurance premiums are listed in Art. 9 of the Federal Law of 24.07.09 No. 212-FZ. The list of payments not subject to insurance premiums also contains the amount of material assistance provided by employers to their employees, not exceeding 4,000 rubles. per employee for the billing period (clause 11, article 9).

That is, insurance premiums will have to be charged only for that part of material assistance that exceeds 4,000 rubles. in year.

Contributions from industrial accidents and occupational diseases should be calculated only from the amount of material assistance provided by the employer to the employee in excess of 4,000 rubles. for the billing period (subparagraph 10 of clause 1 of article 20.2 of the Federal Law of 24.07.98 No. 125-FZ).

Accounting for premiums and material aid

If the bonus or material assistance is considered by the organization as part of the remuneration (for example, the payment of material assistance is provided for in the Regulation on remuneration), then such amounts are accrued on the credit of account 70 "Payments with personnel for remuneration".

If the bonus and material assistance are not considered as part of wages, then its accrual is made on the credit of account 73 "Settlements with personnel for other operations."

If the company has a decision of the general meeting of founders (participants) to send a part of retained earnings to pay bonuses and (or) financial assistance, then account 84 "Retained earnings (uncovered loss)" is debited when calculating the premium (financial assistance). If the organization does not have a decision of the founders (participants) on spending retained earnings for the payment of material assistance, then its amount is included in other expenses and taken into account in the debit of account 91 "Other income and expenses".

Typical accounting entries for the accrual and payment of premiums.

Dt84 (91) - Kt70 (73) - a bonus was awarded to an employee of the organization;

Dt70 (73) - Kt68 - withholding personal income tax;

Dt84 (91) - Kt69 - insurance premiums have been calculated;

Dt70 (73) - Kt50 - the premium was paid from the cash desk.

Typical accounting records for the accrual and payment of material assistance.

Dt84 (91) - Kt70 (73) - financial assistance is accrued to an employee of the organization;

Dt70 (73) - Kt68 subaccount "Calculations on personal income tax" - income tax withheld from the amount of material assistance exceeding 4,000 rubles per year;

Dt84-Kt69 - insurance premiums and contributions from the National Assembly and the PZ were charged from the amount of material assistance exceeding 4,000 rubles;

Dt70 (73) - Kt50-1 - material assistance was paid from the organization's cash desk.

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Financial assistance refers to deductions of a non-productive nature. It does not apply to the results of the enterprise. Financial assistance is provided for both employees in the company and those who have already quit. Also, charges can be made in favor of third parties for various reasons provided for in the legislation. Next, we will consider in more detail who is entitled to financial assistance, what is the procedure for receiving it.

Basis for payments

The reasons for the payment of material assistance are:

Going on vacation.
Compensation for damage caused by any emergency.
Holidays.
The death of a relative of an employee and so on.

For one reason, deductions are made in favor of the majority or all of the employees. For example, this applies to vacation benefits. It acts as a one-time financial aid. In other cases, the benefit is granted under special conditions. For example, a worker or other person can apply for material assistance (a sample of it will be given below) when it becomes necessary to purchase medicines, carry out the burial of a relative, or to meet other needs. These contributions are of a social nature.

The quantity

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

Taxation of material aid

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

Former employee benefits

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

Retention

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

Documenting

Since there is no uniform form, some difficulties arise. In accordance with Art. 9, clause 2 of the Federal Law governing accounting, documents for which no special forms are provided can be accepted if the necessary details are available. Therefore, material assistance to an employee can be accrued upon receipt of an appropriate order, which contains:

The name of the act.
Date of preparation.
The name of the company.
Contents of operation.
Indicators in monetary and physical terms.
The positions of employees responsible for the operation and the correctness of registration, as well as their personal signatures.

Grounds for excluding labor costs

Before giving legal reasons, the very concept of a salary should be clarified. It is defined in Art. 129 TC. Remuneration is recognized as a system of relations that are associated with the establishment and implementation of payments to employees for their professional activities in accordance with the law, other regulations, collective or labor contracts, agreements, local documents. The salary depends on the qualifications, quality, quantity and complexity of the activity. Financial assistance does not belong to this category, since it:

Does not apply to the employee's performance of his professional duties.
Does not apply to the activities of the enterprise as a whole, aimed at acquiring benefits. This means that it does not lower the tax base.

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

Contributions to the FIU

They are also not deducted from the accrued financial assistance. Since it has a social focus and is not considered part of the salary, the withholding exemption is consistent with the principles governing pension insurance. In particular, the labor pension should be formed primarily at the expense of the amounts, the amount of which is set taking into account the qualifications of the employee, the quality, complexity and conditions of his professional activity.

Contributions to the FSS

These fees are not paid on payments such as:

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

From this it can be concluded that the insurance premium should be withheld from the amounts provided to individuals on other grounds. FSS employees believe that deductions from material assistance should be carried out. However, there is another point of view on this score. It is based on the following arguments:

The basis for calculating the insurance premium is labor remuneration (income).
Material assistance does not apply to such income, since it is not provided when calculating salary. When granting benefits, the results of specific activities of employees are not taken into account.
The expenses for the payment of material assistance are not taken into account when establishing the tax base. This is due to the fact that they are made not from the wages fund, but from net income.

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

Personal income tax

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

This, for example, can be vacation payments, financial assistance in a difficult financial situation, a former employee who has retired, and so on. Personal income tax will be withheld from amounts exceeding 4 thousand rubles per year.

Bid

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

Poor and vulnerable categories

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

Reporting

Tax agents are enterprises that act as a source of payment of incomes listed in Art. 217, clause 8, are obliged to keep records of the amounts provided, regardless of their size. Information about these charges is provided to the appropriate authority in the form No. 2-NDFL. In the course of filling out the reports, enterprises indicate the full amount of these incomes on each basis for the period and a tax deduction not exceeding 4 thousand rubles. If assistance is accrued to a former employee in the amount of less than 4 thousand rubles, the company must submit information about this to the tax authority in the form No.-2 of personal income tax.

Profit deductions

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

Package of documents

An employee who needs additional funds must write an application for material assistance. This paper must be accompanied by the following documents:

Upon the death of a family member - a copy of the death certificate, if necessary - copies of acts confirming the relationship (birth certificate, marriage certificate).
Decisions of state authorities, certificates from SES, DEZ and other authorities, confirming the fact of an emergency.
Papers certifying the occurrence of a terrorist attack on the territory of Russia (for example, a certificate from the Ministry of Internal Affairs).
Birth certificate of a child, if necessary, receive money for his maintenance.

Financial aid application: sample

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

Additionally

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

Finally

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

Employees have the right to receive material support from the enterprise where they work. This payment is considered a one-time cash benefit. In this article, we will analyze when material assistance is provided to an employee, what types of payments exist and how it is recorded and taxed.

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

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

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

When is material 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 support is provided to the self-employed 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 material assistance provided by the enterprise can be agreed upon by a collective, as well as by an employment contract or internal documents.

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

For example, when applying for a cash payment due to illness, the employee must submit a personal application, which must be supported by certificates with a diagnosis confirming his illness. In addition, you will need receipts for payment of treatment.

Types of material assistance to an employee

In certain cases, workers are provided with monetary support. A person can take advantage of such payments in the event of the following situations:

at the birth of a baby;
in connection with the death of a family member;
in case of emergency (natural disasters);
need funds 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 papers, such as a copy of a birth certificate, registration of marriage, death, receipts and others. The employee can transfer the required documentation to the accounting department after he receives the money.

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

If the amount of financial assistance is stipulated by an employment agreement, then, accordingly, it is also paid. In the event that the amount is not specified in the contract, it is discussed with the management or labor collective. When aid is paid out of net profit, then the final decision is made by the founders of the firm. Then the order is drawn up.

Order on the provision of material support

So, when drawing up an order, you should take into account:

the amount of the benefit paid;
terms of payment;
fund or source of allocation of support.

The order can be issued in any form.

After the approval of the order by the management, the payment of material resources is drawn up.

Taxation of material assistance provided to an employee

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

Types of material assistance	Taxation
Birth of a child	Lump sum paid for the first year in the amount of 50,000 rubles. the child is not subject to income tax and insurance premiums
In case of death	Taxes and contributions are not withheld without limiting the amount of payment
Extraordinary circumstances (natural disasters, etc.)	Income tax is not withheld regardless of the amount, as well as contributions if they appear to compensate for damage from this event
Vacation payment	Held regardless of the size of the aid
Other reasons	Not withheld in the amount of 4,000 rubles. per year from 1 employee

In accordance with clause 10 of article 217 of the Tax Code, the amounts paid by the organization as support to employees, from the funds that remained with the company after taxes are paid, do not require taxation. All such compensation must be confirmed with all the necessary documents.

Financial aid exempt from taxation

Compensation in the event of the death of a relative

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

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

Emergency payout

Assistance provided in natural disasters and emergencies is also exempt from taxation. Of course, to obtain it, you need to submit supporting documents and certificates. In an emergency, the financial payment provided in the event of the death of a family member is exempt from taxes.

Financial assistance partially exempt from taxation

At the birth of a child

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

personal income tax - for both parents. In this case, the business responsible for paying taxes needs to require the employee to provide proof that the other parent did not receive such assistance. Such a document may be a certificate of taxation or a statement about non-receipt of such assistance or receipt 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 size should not exceed 4 thousand rubles. per year to 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 all taxes and contributions were paid by it, as well as when the funds were issued directly to the worker, and not to the medical institution.

Also, management can make financial payments and gifts in connection with holidays, marriage or retirement. It should be borne in mind that gifts are also not subject to taxation within the limited amount if the organization has entered into a donation 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. you need to withhold tax. Since this cannot be done with a certificate, it is necessary to withhold tax when calculating wages.

Example # 2. When an enterprise wants to provide an employee with material support in an amount exceeding 4 thousand rubles. then you can conclude a donation agreement for this amount, for example, for 3 thousand rubles. As a result, the amount of non-taxable assistance will amount to 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 posting material benefits to employees that do not exceed the tax-free limit.

Personal income tax is calculated from cash support given to former employees in the same way. As for contributions, they are not withheld from such a material payment due to the absence of an employment contract.

Answers to current questions

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

Answer: in this case, the material benefit is not taxed, provided that its size is not more than 50 thousand rubles. and it is issued within 1 year. For adoption, the same procedure is followed.

Question number 2: Are funds provided to an employee affected by a fire taxable?

Answer: this event is considered an extraordinary event if the fire was not committed or the fire was caused by the negligence of the victims. If there are supporting certificates, funds are paid from which you do not need to withdraw personal income tax. The amount of payments is established by the enterprise.

Question number 3: If, in connection with the vacation, an amount of 18 thousand rubles was provided, then what part should be taxed with personal income tax?

Answer: in this case, the amount of the non-taxable amount is 4,000 rubles. Anything above is subject to taxation.

Question number 4: How are payments to the budget carried out if, at the birth of a baby, the company provided not money, but a gift?

Answer: when the collective agreement of the firm does not stipulate this condition, then the deductions are made according to the standard procedure. If this moment is specified in the contract, then insurance premiums should be calculated for the value of the gift.

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

Answer: with non-targeted aid mat also do not make fees for payment to the budget in the event that its amount does not exceed the non-taxable limit.

Life situations sometimes force a person to seek additional financial resources. State support of socially unprotected persons sometimes does not satisfy even basic needs. A quick and reliable way to receive money that does not require their return is to pay material assistance to an employee of the enterprise. It is charged in connection with a difficult financial situation resulting from an event largely beyond the control of the person himself. In addition to special occasion benefits, it can be issued to the employee annually during the health leave.

What is material assistance

According to the dictionary of terms of normative and technical documentation, one-time material assistance is a socio-economic service provided by cash, food, care products, clothing and other current assets. In the accounting sense - payment to an employee of an enterprise in money or goods (services), which can be determined in a calculated monetary equivalent.

The basic rule associated with the concept of material aid is that the recipient's income must be below the subsistence level in a certain area. This takes into account the income of all family members. If a family plans to apply for financial assistance from the state, then one cannot do without certificates of family composition and income from work (2NDFL). Moreover, it may well turn out that they will have to be updated more than once.

Who is supposed to

The state is trying to provide maximum social support for its citizens by establishing new lists of payments, benefits and benefits. For example, they can apply for material assistance to the official bodies:

the poor - after receiving the appropriate status;
large families, if the aggregate level of income does not exceed the permissible subsistence level of the region of residence on the day of application;
citizens affected by natural disasters;
single mothers;
pensioners;
disabled people.

This list is incomplete. These categories of citizens can write applications for payment annually. In addition to these categories of persons, any citizens are entitled to receive lump sum payments in certain situations, including those who are able to work, for example, who have borne the costs of burial (material assistance in connection with death is paid within six months from the date of death).

In addition to state protection, any employee with whom an employment contract has been concluded can write an application for benefits addressed to the employer. And although the legislation does not directly oblige the employer to make such payments, in practice they exist in the vast majority of organizations.

The form, procedure and amounts are established by the managers in accordance with the collective agreement of the enterprise on the basis of the Labor Code of the Russian Federation. The difference between different types of assistance is important for determining the amount of personal income tax (PIT), which is withheld by the accountant when it is calculated.

Who pays

State benefits are paid by the social protection authorities based on the results of consideration of the application and documents confirming the right to receive. The employer's allowance is paid by the accounting department at the place of official employment. In some cases, compensation of various kinds is received by an employee who retired (went on maternity leave) for holidays or significant dates, then the payment comes from the trade union committee.

Types of material assistance

Material assistance can be classified by type:

target - must be confirmed by documents, paid by order of the head (illness, death of a relative, birth of a child, material damage, etc.). The same type includes compensation for expenses incurred by employees in connection with the performance of official duties;
non-target - in the documents, the purpose of use is not named specifically (for example, the difficult financial situation of an employee without specifying a reason);
one-time - paid once in connection with specific circumstances;
periodic, or permanent - paid annually (or at certain intervals) until the elimination of circumstances affecting the level of income of a person or family.

Financial assistance to an employee

Material assistance to an employee is a common practice of enterprises, employers of temporary labor, and individual entrepreneurs. Subject to mandatory accounting records, governed by labor and tax laws. The source of payments is the company's net profit, so at work it is rarely paid in the first quarter or half of the year, since it is difficult to determine the profitability of the company.

What payments does

A cash benefit to an employee at work refers to non-production payments - it is not related to the nature of the enterprise's activities and does not depend on the quality of the employee's performance of his job duties. It can be provided not only to current, but also to former employees.

The payment can be incentive (for example, to all employees when going on vacation) or be of a social nature (for the purchase of medicines, for burial, etc.).

Regulations on material assistance to employees

The procedure for providing financial assistance at work is regulated by the local act of the enterprise: the regulation on such payments. You can usually get acquainted with it in the accounting department. This document is adopted taking into account the requirements of the collective agreement. The trade union committee monitors the observance of the rights of employees. The rules of the regulation on employee benefits provide for the amount and timing of payments.

How to calculate

The amount of assistance provided to employees is determined by the organization itself, this is fixed in the collective agreement. There are no clear norms regarding the amount of payments in the legislation, but in practice they are calculated in approximately the following amounts:

for a funeral - in budgetary organizations it is 2 salaries of an employee, in private ones - it depends on the social policy of the enterprise and its financial capabilities;
for the birth of a child (can be issued to both mom and dad if they work in different organizations) - is determined by an internal act of the company. Rarely it is more than 50 thousand rubles, since funds over this amount are subject to taxation;
employee training - up to 80% of payment under the contract for the provision of educational services;
treatment of an employee or his family members - up to 90% of the payment for treatment. Partial allocation of funds from wage funds and the trade union budget is possible;
improvement of living conditions - up to 65% of the cost of housing purchased or rented.

How is paid

Targeted material assistance at work is paid to the recipient in the same way as the basic salary. That is, if the institution is budgetary, and the salary comes to the card, then material assistance will be transferred according to the specified details. For an individual entrepreneur, it is permissible to pay in cash, from the amount of net income, but at the same time it must be taken into account when calculating wages.

Payment terms

The law does not set exact dates. But any application is subject to the federal law "On work with citizens' appeals," which specifies a period of consideration of no more than a month. The norms of office work establish that the workflow in organizations should not exceed lines of 3 days from the day the resolution is affixed by the head to the receipt by the executor. The documents on the expenditure of funds for which the payment is made are subject to processing within 3 days.

Taxation of material aid

Payment of any kind in an amount up to 4000 rubles is not subject to personal income tax (PIT) and insurance premiums. Above this rate, amounts are taxed with personal income tax at the same rate as wages - 13% + contributions to compulsory insurance funds are charged. Personal income tax from financial assistance is not withheld if the amounts of targeted payments are determined as:

for burial, paid to an employee or his family members;
medical care for an employee, including a retired employee;
restoration of a home damaged by a natural disaster or as a result of a terrorist attack;
for the birth of a child, if the allowance does not exceed 50 thousand rubles.

Refusal of material assistance

Payment of material aid to an employee is not an obligation, but the right of the employer and is regulated exclusively by the collective agreement and other local acts. It is desirable that the company adheres to the rules of bonuses for employees. But if the expenses of the organization exceed the income, which does not allow the payment of material aid, or the grounds for the appeal are not documented, the employer has the right to refuse to pay on legal grounds.

How to get financial assistance at work

To receive a sum of money at the main place of work, an employee must:

write an application for financial assistance;
attach documents, certificates, examinations confirming the right to receive it.

The package of documents together with the application is handed over to the clerk / secretary or directly to the head for making a decision on the payment of funds. If the decision is positive, the documents are transferred to the accounting department for execution. In budgetary organizations, the process of transferring material aid is slower than private firms, since the statements are transferred to the financial department, the treasury, and only then to the bank.

Due to the difficult financial situation

When submitting an application for the provision of funds due to a difficult financial situation, the employee must write an application and attach documents confirming the right to receive funds:

a certificate of income of family members (in the presence of official employment);
a certificate of the composition of the family;
other documents confirming a difficult situation (for example, an act of unfitness of housing).

For treatment

When applying for the provision of funds for the treatment of the employee himself or a member of his family, together with the application, the following are provided:

conclusion of a medical institution on the need for treatment;
checks and receipts issued to the employee for the purchase of medicines, payment for the operation and other expenses.

For the anniversary

Anniversary payments are targeted aid. Often allocated by order of the head without the knowledge of the hero of the day. But if such an order is not received, the hero of the day can take care of himself by submitting an application and the following documents:

a copy of the passport (page where the date of birth is affixed);
a request from a direct supervisor for the allocation of assistance.

In such cases, payments to former employees are also possible (by decision of the head and / or the trade union committee).

At the birth of a child

The allowance for the birth or adoption of a child is established by a collective agreement, which indicates the amounts tied to the employee's salary, or 50 thousand rubles. For its registration it is necessary:

employee statement;
a copy of the child's birth certificate;
a copy of the marriage certificate (if any).

For the wedding

When an employee marries, funds are allocated according to the following documents:

a request from a direct supervisor for the allocation of assistance (in large organizations) or an oral request to the director;
an application addressed to the head for the provision of material assistance.

In connection with the death of relatives

Social payments for burial are negligible, so you often cannot do without the help of an employer. As a rule, payments from the enterprise are allocated promptly so that the employee has the opportunity to pay for funeral services. Material assistance in connection with death is issued with the provision of documents:

application addressed to the head of the organization;
a copy of the death certificate, which is issued by the registry office after receiving a medical certificate in a hospital (morgue).

State material assistance

The rules, sizes and strata of payments of financial assistance from the state are regulated by the norms of Federal Law No. 178-FZ “On State Social Assistance”. It is drawn up and paid by the bodies of social protection of the population. Paid to students, disabled children, pensioners, persons called up for military service, entrepreneurs for the development of subsidiary farming and other socially unprotected segments of the population after reviewing the application and confirming the right to payment.

Low-income families

Payments to low-income families depend on the region of residence and the amount of the spouses' monthly income divided by all family members. Includes the amount of wages, additional payments, alimony. Federal law provides for the amount of assistance in the amount of 500 to 3000 rubles for each family member per year. Since this amount cannot meet the family's requirements, the regional authorities of the region can increase the subsidy. For example, for low-income families in Moscow, the supplement may increase to 6,000 rubles a year.

Families with many children

Upon receiving the status of a large family, the parents or one of the parents are entitled to an annual payment of assistance from the state. It can be allocated both in financial form and food, clothing, etc. For large families, special benefits are provided for utilities, payment for food services in preschool institutions, a decrease in mortgage rates - all this can also be considered additional government assistance.

For single mothers

Support for single mothers depends on the mother's income, including the presence or absence of one-off payments, such as assistance with the birth of a child from the employer. For registration, it is necessary to the social protection body, in addition to the application, provide a certificate of income of all family members, and a certificate of assignment of the status of a single mother. You may have to collect other documents at the request of the social security inspector. After receiving a positive decision on the appointment, material assistance is paid to the card or account of the applicant.

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