What is financial assistance and how to take it into account. Material aid. Payment and accounting procedure

Sometimes employers financially help their employees who find themselves in a situation that requires large expenses. What can be recognized as material assistance, how to correctly take it into account for tax purposes?

We provide financial assistance

Further, we will talk exclusively about payments to employees that are in no way connected with their work activity, do not depend on the results of their work and are designed to support the employee in some special situations. For example, in the event of the death of an employee's family member, at the birth of a child by an employee, if necessary, to carry out expensive treatment for the employee or his relatives. Only such payments can be subject to a certain preferential taxation procedure, which we will consider below.

Please note that it is not enough to prescribe in the order that you pay financial assistance. The essence of this payment is important. For example, the organization accrues to all well-performing employees the so-called material assistance for vacation. The tax authorities and employees of non-budgetary funds will definitely reclassify these payments into labor income (bonuses). And accordingly, they will try to charge additional taxes. Indeed, in fact, such additional payments for vacations are associated with the labor activity of employees and depend on its results.

The list of events when an employee can be paid material assistance, and its amount can be fixed in a collective agreement, local regulations or an employment contract. But this is optional. As a rule, the calculation of financial aid is made out as follows:

the employee writes a statement, indicating in it the basis for receiving assistance;
he attaches to the application documents confirming the event, the occurrence of which is associated with the emergence of the right to assistance (a copy of a birth certificate, a copy of a marriage registration certificate, a copy of a death certificate, etc.). In principle, he can hand over these documents to the accounting department and some time after the payment of assistance;
the employer issues an order for the payment of assistance in a certain amount. You can use any form to order.

Limited Liability Company "Rybka"

ORDER

On the payment of financial assistance

I ORDER:

1. In connection with marriage, pay a one-time financial assistance to Secretary I.A. Kuznetsova in the amount of 20,000 (twenty thousand) rubles.

2. To make the payment of material assistance within the time period established by the internal labor regulations for the transfer of wages for the second half of the month. Transfer funds to the bank account of I.A. Kuznetsova.

Base:
- a copy of the marriage certificate I.A. Kuznetsova;
- statement by I.A. Kuznetsova dated 08/16/2015 on the provision of material assistance.

Assistance completely exempt from personal income tax and insurance premiums

In connection with the death of a member of the employee's family

One-time financial assistance in connection with the death of a family member is exempt from personal income tax and insurance premiums in full paragraph 8 of Art. 217 of the Tax Code of the Russian Federation; sub. "b" p. 3 h. 1 art. 9 of the Law of July 24, 2009 No. 212-FZ (hereinafter - Law No. 212-FZ); sub. 3 p. 1 art. 20.2 of Law No. 125-FZ of July 24, 1998 (hereinafter - Law No. 125-FZ). At the same time, the Ministry of Finance clarified that payments of material assistance to individuals made in connection with the same event, but according to different orders of the organization, cannot be considered as one-time payments. But according to a decision made once by the organization, assistance can be paid both in a single payment and in several payments, and it continues to be a lump sum. Letters of the Ministry of Finance of October 31, 2013 No. 03-04-06 / 46587, of August 22, 2013 No. 03-04-06 / 34374, of August 27, 2012 No. 03-04-05 / 6-1006.

Family members are spouses, parents and children (adoptive parents and adopted children) Art. 2 of the Family Code of the Russian Federation; Letter of the Ministry of Labor dated 05.12.2012 No. 17-3/954. True, the Ministry of Finance once recognized as family members not only the indicated persons, but also brothers and sisters living together with the employee. Letter of the Ministry of Finance dated November 14, 2012 No. 03-04-06 / 4-318. The same conclusion was reached in the court decision and Decree of the Presidium of the Leningrad Regional Court of October 1, 2013 No. 44g-33/2013. The court also managed to recognize family members for the purposes of obtaining exemption from personal income tax and insurance premiums of the spouse's parents Decree of the FAS SZO dated December 22, 2010 No. A56-14851 / 2010.

Due to emergencies, natural disasters

Such assistance is also completely exempt from personal income tax and contribution to clause 8.3 of Art. 217 of the Tax Code of the Russian Federation; sub. "a", paragraph 3, part 1, art. 9 of Law No. 212-FZ; sub. 3 p. 1 art. 20.2 of Law No. 125-FZ. True, there are such nuances:

the elemental nature of the misfortune must be documented. To do this, the victim must obtain the appropriate certificate. For example, in case of fire - in the State Fire Service of the Ministry of Emergency Situations of Russia. Indeed, according to the legislation, payments related to natural disasters and emergencies are exempt from taxation, and a fire caused, in particular, by arson or inaction of the victims, does not apply to natural disasters. Letter of the Ministry of Finance dated 04.08.2015 No. 03-04-06/44861;
for the purposes of exemption from personal income tax, it does not matter whether this assistance is one-time or multiple. In addition, assistance paid to an employee in connection with the death of a member of his family as a result of natural disasters or other extraordinary circumstances is completely exempt from taxation;
for exemption from contributions, it must be exactly a one-time assistance paid to the employee due to the fact that he himself suffered.

Financial assistance exempt from personal income tax and contributions within the limit

In connection with the birth of a child

Such material assistance is not subject to personal income tax and insurance premiums, only if it does not exceed 50,000 rubles. for each child and paid during the first year after the birth of the baby a paragraph 8 of Art. 217 of the Tax Code of the Russian Federation; sub. "c" p. 3 h. 1 art. 9 of Law No. 212-FZ; p. 3 h. 1 art. 20.2 of Law No. 125-FZ.

Pay attention to this feature. The specified limit is 50,000 rubles. valid:

for contributions - in relation to each parent;
for personal income tax - in relation to both parents Letters of the Ministry of Finance dated February 24, 2015 No. 03-04-05 / 8495; Federal Tax Service dated November 28, 2013 No. BS-4-11 / [email protected]; Decree 17 AAS dated April 15, 2015 No. 17AP-3132/2015-AK. That is, your employee must confirm that the other parent did not use such a deduction from his employer. And since the responsibility for the timeliness and completeness of the transfer of personal income tax to the budget lies with the organization that is the tax agent, it is she who needs to monitor the implementation of this requirement. For example, you can ask an employee to submit a certificate in the form of 2-NDFL issued to the second parent, which confirms that he was not paid financial assistance or was paid in an amount less than 50,000 rubles. If the second parent does not work, you can take a copy of his work book, a certificate from the employment service, or simply a statement that he did not receive such assistance.

In connection with other events (when registering a marriage, for treatment, for training, etc.)

Financial assistance for all other reasons is not subject to personal income tax and insurance premiums, if in total for the year it does not exceed 4000 rubles. per recipient paragraph 28 of Art. 217 of the Tax Code of the Russian Federation; p. 11 h. 1 art. 9 of Law No. 212-FZ; sub. 12 p. 1 art. 20.2 of Law No. 125-FZ; Letter of the Ministry of Finance of October 22, 2013 No. 03-03-06/4/44144.

Although there is such an exception. Financial assistance for treatment can not be subject to personal income tax in the full amount if paragraph 10 of Art. 217 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service dated 17.01.2012 No. ED-3-3 / [email protected] :

the treatment was paid for at the expense of the funds remaining at the disposal of the company after paying income tax. At the same time, the Ministry of Finance explained that in order to fulfill this condition, the organization must pay income tax in full and on time. Then it is considered that she had funds left after paying the tax.

A fairly common mechanism for providing additional social guarantees in the conduct of labor relations in the Russian Federation is material assistance to an employee, issued by the employer in the event of any unfavorable circumstances for the employee, for example, in connection with the death of a close relative. However, it should be remembered that these payments require mandatory appropriate registration. Whether material assistance to employees is taxable, how it is taxed and directly paid under the Labor Code of the Russian Federation, how to draw up a provision on financial assistance, should be known to both employers and employees applying for it.

What is employee benefit

Before considering the concept of material assistance as a whole, it is necessary to determine the legal meaning of this term. To do this, you need to find out where this designation is used in the norms of Russian legislation. First of all, it should be noted that material assistance is not considered in the Labor Code of the Russian Federation. So article 135 of the Labor Code of the Russian Federation, which considers the features of wage establishment, does not fix material assistance as a component of average earnings and does not tie it to the results of labor activity.

The only normative document of the federal level, where the concept of material assistance is considered most accurately and completely, is the Tax Code of the Russian Federation. In particular, article 270 of the Tax Code of the Russian Federation considers aspects of the provision and subsequent taxation of material assistance. In addition, the direct legal regulation of the aforementioned issue is also provided by the norms of Art. 422 of the Tax Code of the Russian Federation and Art. 217 of the Tax Code of the Russian Federation. The only regulatory document that also addresses the issue of what constitutes the payment of material assistance to an employee is Federal Law No. 125 of 07/24/1998.

In itself, material assistance to an employee is a payment of a certain nature, aimed at helping an employee in the event of any difficult life circumstances.

In particular, employers can pay financial assistance to employees in the following situations:

Financial assistance for the death of a close relative is a very common payment, and most employers try to ensure that it is issued as soon as possible - many people may have difficulty preparing and finding money for a funeral.
In the event of a natural disaster. So, many employers provide their employees with the necessary in case of natural disasters or other emergency and catastrophic situations. It is this financial assistance that most often takes the form of non-monetary payments.
. Among many employers, it is common to pay additional funds in the event of the birth of children by their employees.
In some situations, employers may help their employees pay for expensive medical treatment if necessary.
In other situations. The employer may pay financial assistance for other reasons, however, from the point of view of the law, not in every case, then such payments will not be taxed.

Financial assistance is not included in the average salary of an employee, which is extremely important when making his calculations to determine vacation or maternity payments.

How to pay financial assistance to an employee, is the employer obliged to do this

Financial assistance is a purely voluntary payment from the employer - no regulatory documents and acts oblige Russian employers to accrue material assistance to employees even in the event of emergency. Therefore, material assistance is regulated exclusively by the internal regulatory documents of the enterprise, the preparation of which is under the jurisdiction of the employer.

If the standards for the provision of material assistance are enshrined in the organization's local regulations, a refusal to provide it, drawn up in conflict with the principles of the aforementioned acts, will already be considered an illegal action.

In order to provide a worker with financial assistance, the employer first of all needs to draw up a provision on material assistance and fix it as a local internal regulatory act. This document is compiled in free form and may take into account in its content:

At the same time, the employer has the right to indicate that he has the right to make the final decision on the payment or non-payment of material assistance, depending on each specific situation and the financial burden on the enterprise. It should be remembered that material assistance is not a payment related directly to the employee’s labor results, therefore any regular provision of it on an ongoing basis is unacceptable from the point of view of the law - in this case, such funds will be considered the employee’s earnings.

An extremely common practice in the Russian Federation is to provide employees. In this situation, such payments should not be formalized as bonuses and allowances of an annual nature, tied to the schedule or fact of going on vacation - otherwise they will be subject to general taxation principles and be considered a salary, not assistance.

Directly in order to receive material assistance, it is necessary that the employee write a statement addressed to the employer with a request to issue one to him. In this case, an application can be written even if the aspects of providing material assistance by the enterprise are not considered in any way. If necessary, the employee may be required to attach documents to this application confirming that he has grounds for receiving the said assistance.

After receiving the application, the employer decides on the payment or non-payment of the requested funds to the employee, or on the issuance of them in another way. This decision must be formalized as an order and registered in the organization's internal workflow logs.

At the same time, it should be remembered that material assistance does not have to be provided in cash - it can be issued with products, essential goods, or consist in the provision of services free of charge or payment of bills for various services or purchases at the discretion of the employer and depending on the financial aid regulations.

Financial assistance to the employee - taxation

Many employers are not least interested in whether it is taxed. The articles of the Tax Code of the Russian Federation considered above can unambiguously fix that these payments are not the income of citizens and, accordingly, are not subject to taxation. At the same time, Art. 422 of the Tax Code of the Russian Federation also exempts the employer from accruing insurance premiums for the payment of material assistance. However, if these requirements did not have certain restrictions, material assistance could act as a corrupt mechanism for tax evasion.

Therefore, taxation of material assistance is not carried out only in a certain range of situations:

Upon the death of an employee, his family members or upon retirement.
When making payments to privileged categories of employees who are entitled to social support at the expense of the budget of the Russian Federation.
At the birth and adoption of a child, however, no more than 50 thousand for each child and only during the first year of life or adoption of a baby.
In the event of an emergency or the employee or his family members become victims of a terrorist act.
In other cases, if the amount of assistance does not exceed 4 thousand rubles during the calendar year.

For tax purposes, material assistance is also not taken into account as expenses of the enterprise. Therefore, employers and accountants should approach the documentation of this issue with the utmost seriousness. You can read about how financial assistance is conducted at the enterprise in a separate article.

Life is an unpredictable thing, and it is impossible to predict certain events of the future. Providing financial assistance to an employee is a good help for a person who finds himself in a difficult financial situation due to certain life circumstances.

Financial assistance is, perhaps, the only payment by the employer to the employee of funds not for the performance of his labor duties, but due to difficult life circumstances. That is why assistance is provided on an individual basis. Typically, such a payment to an employee is accrued once, although this remains at the discretion of the organization's management.

There is no such thing as material assistance in the Labor Code of the Russian Federation, therefore, the payment is made in each organization in its own way in accordance with internal local documents. Forms and cases, its size may be stipulated in the charter of the institution or other acts. By the way, such support can be provided not only in monetary terms, but also in the form of material assets, such as medicines, clothing or furniture.

The source of financing of payments is usually the profit of the enterprise remaining after payment of the relevant taxes, or the wage fund. True, the latter source, based on the very definition of the concept of "material assistance", raises questions, since such payments are made regardless of the quality of the performance of duties or the achievements of the employee. Therefore, this source is usually resorted to if there are not enough free funds in other funds, for example, when the organization is operating at a loss. In the latter case, assistance will be provided only in those organizations that at the local level have documents obliging the employer to pay funds in accordance with the list of situations presented here.

In what cases is financial assistance paid?

A person can get into a difficult financial situation due to various life circumstances, but he may not always qualify for an additional payment in an organization. Such support is provided in 3 main cases. So, in what cases is material assistance paid to an employee? This:

Events that involve large financial investments.

Such events can be the birth of a child, a wedding, such sad events as the death of a loved one or the employee himself. In the latter case, payments are made to his family.

Harm to health.

And here we are not talking about industrial injuries. In the latter option, compensation is paid on the basis of the opening of a sick leave, depending on the severity of the damage to human health and other circumstances of the incident. If the harm to health was caused during non-working hours, depending on the injury and disability, on the basis of the provision of a certificate or sick leave from a medical institution, material assistance may be assigned to the employee.

This includes events associated with natural disasters, such as hurricanes, floods, if they caused damage to property or harm to human health. This column includes financial losses due to theft and robbery, emergency situations, such as fire.

Also, assistance can be provided for a significant event, for example, an anniversary. In addition, payments can be made to a retired employee or his family.

True, this remains solely at the discretion of the management, provided that payments of this kind are provided for by internal documents.

Back to index

How is financial assistance calculated for employees?

So, the accrual of material assistance to employees ... The amount of payment depends on the amount of damage suffered by the employee. But since such a thing as material assistance from the place of work is not indicated in the Labor Code, there are no strict requirements for its amount. Unless otherwise stipulated in the local documents and acts of the institution, the amount of payments is determined at the discretion of the person holding the leadership position or the commission created to solve such problems.

Accrual is made on the basis of a document confirming the existence of damage: financial or physical, as well as an employee's statement. Such documents, depending on the reason for providing material support, may be:

certificates of marriage, birth of a child, death of an employee or his close relatives;
a copy of the statement to the police about the theft or theft;
a certificate from a medical institution, prescriptions or referrals for expensive treatment;
documents confirming the fact of damage in connection with an emergency or natural disaster, issued by the relevant organizations

If the provision of assistance is approved, an order is issued to the employee, which must indicate the full passport data of the employee, the reason and amount of financial assistance, and the timing of its issuance. However, the reason for the assistance must be specified precisely, as vague definitions can be seen as a way to evade the payment of enterprise taxes. The fact is that financial assistance from the place of work in most cases is not taxed. Although this payment, like others received by the employee for the performance of labor duties, is considered income, which is usually burdened with personal income tax.

But there are several stipulations in the legislation about when these payments are not taxed:

The payment is made once for the tax period and does not exceed 4 thousand rubles in the case when it comes to support upon retirement. Any amount in excess of the above is subject to taxation.
Payment in connection with the birth of a child is not subject to taxation, provided that the amount does not exceed 50 thousand rubles for each child. True, this reservation is valid only if the assistance is provided in the first year of the baby's life. At the same time, an employee may apply for financial support if there is a fact of adoption of a child.
Support (material assistance to an employee) in connection with the death of a close relative or the employee himself is not taxed, regardless of the amount of assistance. The situation is similar when payments are related to natural disasters and emergencies.
Non-targeted payment (material assistance to an employee) is not subject to taxes if its amount does not exceed 4 thousand rubles.

It is also worth noting that insurance premiums from such payments are also not withheld. In addition, a share for the payment of alimony may be deducted from the amount of material support, unless such assistance is made in connection with extraordinary circumstances or natural disasters.

Financial assistance to a temporary worker, as well as to those working on a permanent basis, is paid at the discretion of the head.

It is important to take into account that regional allowances in connection with work in difficult climatic conditions or professional duties associated with an increased level of risk to human life and health are not accrued, since this payment is not included in the mandatory ones related to wages. In addition, the material assistance paid to the employee is not taken into account when calculating disability benefits due to pregnancy and childbirth.

Financial assistance to employees is one of the social guarantees in difficult life situations

Every person has circumstances when financial support becomes necessary. So, this is usually associated with adverse life situations, as well as joyful events that become no less costly.

The assistance paid by the institution to employees in such cases is one of the social guarantees used by the management of the organization in relations with the employee. Since support in the form of material assistance is a transfer of funds, special attention should be paid to the competent and legally correct execution of documents, as well as the system of their taxation.

We will talk in more detail about the grounds for the payment of material assistance to employees and the execution of the relevant documents below.

The type of support under consideration, which is provided, has a special focus - to financially support an employee who is in a difficult financial situation.

Since the main purpose of assistance is to provide the necessary material conditions for solving the employee’s financial problems, such a payment does not depend on the employee’s own achievements in any way; any employee who is in a difficult situation can receive it.

Financial assistance has a social and exclusively individual character, therefore, it is accrued only at the request of the employee, to which he attaches documents confirming the occurrence of circumstances that led to the need for this payment.

Please note that material support is not taken into account when calculating the average earnings of an employee, which is important when providing him with vacation or maternity benefits.

List of grounds for making a payment to an employee

Grounds for providing material assistance to employees

The current labor and civil does not regulate the procedure and reasons for which material assistance is accrued by the employer, therefore, the circumstances upon the occurrence of which this type of financial support is paid are determined only by the organization itself in local regulations developed by the employer.

So, the grounds for receiving material assistance can be listed in the relevant Regulations or collective agreement. Also, some organizations prescribe such grounds directly in the employment contract or in the Regulation on bonuses.

At the same time, this is not quite the right approach, since the type of payment in question does not depend on the labor achievements of the employee and is a social support measure.

Most often, financial support is provided for the following reasons:

The need for expensive treatment. At the same time, such treatment should be really necessary, that is, it cannot be replaced by a more inexpensive option.
Significant financial loss. Such damage includes, as a rule, the consequences of emergencies experienced by the employee, natural disasters, accidents, theft, robbery. The nature of material support in these situations can be not only monetary, but also material in nature - it is allowed to provide the injured employee with the necessary things or products.
Family circumstances (wedding, childbirth, funeral).
An employee's retirement or leave. In these situations, the payment is provided at a time to each employee.
Other difficult life situations. Such circumstances include the upbringing of children with disabilities; temporarily unemployed spouse or spouse; the upbringing of children by a single mother or father and other similar situations that the employee can document.

It is worth noting that in the event of the death of an employee of the organization, his closest relatives have the right to material assistance (if there is a death certificate and documents that can confirm the relationship).

Amount and types of assistance provided

The amount and types of material assistance to employees

This type of financial support, such as material assistance, can be divided into the following types:

(one-time) and periodic (depends, respectively, on the accrual periods);
monetary (rubles) or material (goods, food, etc.);
target (associated with certain circumstances that have arisen for the employee) and non-target (does not require a specific goal, confirmed by documents, which is why it is limited to a limited amount).

The amount of material assistance can only be established directly by the head of the organization and determined based on the specific case and the financial capabilities of the organization.

Material financial support can be paid from funds that are profits received in the course of the company's activities. The decision on the need to accrue cash benefits in the organization is taken directly by the management.

However, it should be noted that this type of social support may not necessarily be issued in cash. According to the local regulations of the organization that regulate this issue, material assistance can be issued with the necessary things or goods. Also, at the discretion of management, financial assistance can be provided by providing any services free of charge or paying bills for these services.

Documents to be submitted to the employee

As noted above, the procedure for paying such monetary as material assistance is fixed in the internal regulatory documents of the organization.

To receive financial support, an employee must submit an application addressed to the head of the enterprise, in which it is necessary to reflect the reasons for receiving this type of payment, as well as attach the relevant documents.

Let us consider in more detail what documents you will need to present to the manager in each of the above situations.

The need for expensive treatment:

a doctor's note;
an agreement for the provision of paid services with a polyclinic;
documents confirming payment for medicines;
prescriptions certified by the signature and seal of the attending physician;
documents about the need for expensive treatment.

Significant monetary damage:

Documents that confirm the fact of the situation that has occurred and are issued by an authorized organization.
A copy of the certificate of material damage, certified by the relevant authority.

Marriage, birth of a child:

marriage certificate (copy);
birth certificate (copy).

Death of close relatives:

Death certificate (copy).
A document that can confirm the relationship with the deceased.

Other difficult life situations:

honor faith of a single mother;
a document confirming the presence of a disability;
documents confirming another difficult situation of the employee.

The procedure for considering an application

Employee application for financial assistance

In the process of considering a personal employee with a request to pay material assistance, the head of the organization endorses a document indicating further actions - to satisfy this application or to refuse social benefits.

After the approval of the employee's application, an order is prepared to transfer the employee in cash or other payment. The order of the head must indicate, among other things, the basis, amount and timing of payment of the support provided, the source of this payment.

The order, due to the absence of a law requirement on the execution of this document, is issued in a free form, developed and applied by a specific organization, and is also registered in the internal document circulation journal.

Features of registration of the Regulations on material assistance

The possibility of making payments to employees of financial assistance from the employer is provided, as mentioned above, by the local regulations of a particular organization.

The current legislation does not regulate the procedure for approving this document, therefore, financial assistance (hereinafter referred to as the Regulations) is drawn up in a free form in compliance with the requirements of Art. 8 of the Labor Code of the Russian Federation. At the same time, if there is a trade union body in the organization, the approval of the Regulations with it is mandatory.

The procedure for drawing up and approving the Regulations can be represented as follows:

The head of the organization must issue an order to create a draft Regulation at the enterprise with the appointment of persons responsible for this and an indication of the deadlines for completing the work.
Preparation of the draft Regulations by responsible employees.
Coordination of the draft Regulations with the trade union body of the enterprise.
Approval by order of the head and entry into force of the Regulations.
Acquaintance of employees under personal signature with the approved Regulations.

The approved Regulations should contain the following main points:

list of grounds for making a payment;
amounts to be paid for each of the grounds;
the procedure for applying for financial support;
a list of required documents to be submitted by the employee;
terms of consideration of the application of the employee;
the sequence of appointment and transfer of material assistance;
the rights and obligations of employees and the head of the organization on the issue of accrual of material support.

Also, the manager may indicate in the Regulations that the decision to approve the employee's application for payment or refuse to satisfy it is made depending on the specific situation and the financial situation of the company.

Taxation

Taxation of material assistance to an employee

The issue of taxation of material support that is paid to an employee is of interest to almost all employers. At the legislative level, the features and taxation of material assistance are regulated by the Tax Code of the Russian Federation in Articles 270 and 217.

As a general rule, financial support for employees, the amount of which does not exceed 4,000 rubles per calendar year, is not subject to taxation (clause 28, article 217 of the Tax Code of the Russian Federation).

Special grounds for calculating personal income tax are established for payments made under the circumstances listed in Art. 217 of the Tax Code of the Russian Federation. Let's take a closer look at the most common of them:

Birth, as well as adoption or adoption of a child.
Death of close relatives of an employee, assistance to the family of a deceased employee (including former and retired).
Significant financial loss (emergency, natural disaster).

Based on the foregoing, material support can be provided to any employee of the organization who finds himself in a difficult financial situation, for various reasons and in the manner prescribed by the local regulatory act of the enterprise.

Since this issue is settled quite formally at the level of the current legislation, significant importance is given to the development and approval of internal regulations in which the employer needs to regulate in detail all the nuances of calculating material payments to employees, including taking into account the characteristics of a particular organization.

How to apply for financial assistance to employees, you will learn from the following video:

Question form, write your

Institutions and organizations provide financial assistance to employees, former employees, as well as members of their families on various grounds. At the same time, it is important to document such payments, as well as their taxation. We will talk about the features of these payments in the article.

According to Art. 144 of the Labor Code of the Russian Federation, wage systems (including tariff wage systems) for employees of state and municipal institutions are established:

In federal state institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation;

In state institutions of the constituent entities of the Russian Federation - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation;

In municipal institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation and regulatory legal acts of local governments.

The Government of the Russian Federation may establish basic salaries (basic official salaries), basic wage rates for professional qualification groups. At the same time, remuneration systems are established taking into account, in particular, exemplary provisions on the remuneration of employees of institutions by type of economic activity, approved by federal state bodies and institutions - the main managers of federal budget funds (paragraph "e", paragraph 2 of Decree of the Government of the Russian Federation N 583 ).

It follows from the above norms that, if there is a financial opportunity, an institution has the right to prescribe in a local regulatory act the payment of material assistance for one reason or another and issue it to employees. However, remember that material assistance is a social service provided to employees to support them and improve their living standards (GOST R 52495-2005 "Social services to the population. Terms and definitions", approved by Order of Rostekhregulirovanie dated December 30, 2005 N 532-st). At the same time, material assistance can be provided in the form of cash, food, sanitation and hygiene products, child care products, clothes, shoes and other essentials, fuel, as well as special vehicles, technical means for the rehabilitation of disabled people and people in need. in outside care. As practice shows, most often material assistance is provided in the form of cash.

The main aspects of the payment of material assistance

Financial assistance is provided in the event of special circumstances for employees. It is a payment of a non-productive nature, does not depend on the results of the institution's activities and is not related to the individual results of employees. Accordingly, it is not stimulating or compensatory in nature and is not considered an element of remuneration. Its main goal is to create the necessary material conditions for solving the problems that an employee has. In addition, financial assistance cannot be of a regular nature and is paid at the request of the employee, most often in connection with:

With treatment;

With the death of an employee's family member;

With the death of the worker himself;

With damage caused by any emergency;

With marriage;

With the birth of a child.

Let us clarify that the amount of financial assistance is established by the management of the institution and is determined depending on each specific situation and the financial capabilities of the institution. At the same time, the procedure for providing material assistance should be regulated by a local act of the institution, a collective or labor agreement.

In addition, many institutions, when granting annual leave to employees, pay material assistance, which is guaranteed to them on an equal basis with other payments. Such a payment, in its meaning, will be a one-time payment, and it must be provided for in the local regulatory act of the institution. In this case, the specified payment is an element of remuneration, as it is associated with the performance of the employee's labor function. That is, a one-time payment made when granting annual leave cannot be recognized as material assistance, and therefore is taken into account in labor costs when calculating income tax. A similar opinion is presented in the letters of the Ministry of Finance of the Russian Federation of 03.09.2012 N 03-03-06 / 1/461 and the Federal Tax Service of the Russian Federation of 06.26.2012 N ED-4-3 / [email protected], as well as in the Decree of the FAS DVO dated 05.03.2012 N F03-379/2012.

If material assistance is an element of remuneration and is provided to the employee for annual leave, then the basis for its payment are:

An employee's application for leave;

The order of the head of the institution on the provision of leave to the employee and the payment of material assistance in the prescribed amount.

Application of district coefficients

In accordance with Art. 315-317 of the Labor Code of the Russian Federation for persons working in the regions of the Far North and areas equated to them, the use of regional coefficients and percentage bonuses to wages, the amount of which is established by the Government of the Russian Federation, is provided. Note that there are similar provisions in Art. 10 and 11 of the Law of the Russian Federation of February 19, 1993 N 4520-1 "On State Guarantees and Compensations for Persons Working and Living in the Far North and Equivalent Areas". However, the acts provided for by the above-mentioned norms have not been issued, and therefore previously issued legal acts of the federal government bodies of the Russian Federation or government bodies of the former USSR that do not contradict the Labor Code of the Russian Federation (part 1 of article 423 of the Labor Code of the Russian Federation) are applied. Accordingly, one should be guided by the Clarification approved by the Decree of the Ministry of Labor of the Russian Federation N 49.

According to paragraph 1 of the Clarification, percentage bonuses to persons working in the regions of the Far North, areas equated to them, in the southern regions of Eastern Siberia, the Far East, and coefficients (regional, for work in high mountainous regions, for work in desert and waterless areas) established to the wages of persons working in areas with adverse natural and climatic conditions are accrued on actual earnings, including remuneration for long service, paid monthly, quarterly or lump sum.

In addition, in accordance with clause 19 of the Instruction on the procedure for providing social guarantees and compensations to persons working in the regions of the Far North and in areas equated to regions of the Far North, in accordance with the current regulations, approved by Order of the Ministry of Labor of the RSFSR dated November 22, 1990 N 2, wages on which bonuses are accrued do not include payments by coefficients to wages, by average earnings, a one-time remuneration for length of service, remuneration based on the results of work for the year, material assistance, as well as payments that are one-time incentive in nature and are not conditional wage system.

Since material assistance cannot be recognized as actual earnings, it is not possible to charge a regional coefficient on it.

Financial assistance and maintenance obligations

The list of types of wages and other income from which alimony for minor children is deducted is approved by Decree of the Government of the Russian Federation of July 18, 1996 N 841. According to paragraphs. "l" of clause 2 of this List, alimony is withheld from the amounts of material assistance, except for lump-sum material assistance paid at the expense of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets, extra-budgetary funds, at the expense of foreign states, Russian, foreign and interstate organizations, other sources in connection with a natural disaster or other emergency, with a terrorist act, with the death of a family member, as well as in the form of humanitarian assistance and for assistance in the detection, prevention, suppression and disclosure of terrorist acts and other crimes. That is, alimony should be withheld from the amounts of material assistance.

Financial assistance and average earnings

Recall that the average earnings are calculated to pay vacation pay, compensation for unused vacation, as well as to calculate benefits for temporary disability, pregnancy and childbirth, a monthly allowance for child care. At the same time, the average earnings for vacation pay and compensation for unused vacation are calculated in accordance with Art. 139 of the Labor Code of the Russian Federation and Order N 922, and for the calculation of benefits - in accordance with Federal Law N 255-FZ and Regulation N 375.

So, according to Art. 14 of Federal Law N 255-FZ, clause 2 of Regulation N 375 temporary disability benefits, maternity benefits, monthly child care allowance are calculated based on the average earnings of the insured person, calculated for the two calendar years preceding the year of temporary disability, maternity leave, leave to care for a child, including for the time of work (service, other activities) with another insured (other insurers). At the same time, the average earnings, on the basis of which these types of benefits are calculated, include all types of payments and other remuneration in favor of the insured person, for which insurance contributions to the FSS are accrued in accordance with Federal Law N 212-FZ.

Let us clarify that by virtue of paragraph 3 of part 1 of Art. 9 of Federal Law N 212-FZ are not subject to insurance premiums for the amount of one-time material assistance provided by payers of insurance premiums:

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;

Employees (parents, adoptive parents, guardians) at birth (adoption (adoption)) of a child, paid within the first year after birth (adoption (adoption)), but not more than 50,000 rubles. for every child.

Financial assistance paid not on the grounds mentioned above is subject to insurance premiums if it exceeds 4,000 rubles. per employee for the billing period (clause 11, part 1, article 9 of Federal Law N 212-FZ).

That is, the amounts of material assistance listed in paragraph 3 of part 1 of Art. 9 of Federal Law N 212-FZ, as well as not exceeding 4,000 rubles, are not taken into account when calculating average earnings for the purpose of calculating benefits for temporary disability, for pregnancy and childbirth, and a monthly allowance for child care. Other financial assistance in the amount exceeding 4,000 rubles. per employee per calendar year is included in the employee's average earnings for calculating benefits.

When calculating the average earnings to pay for vacation, compensation for unused vacation, all types of payments provided for by the wage system used in the institution, regardless of their source, are taken into account (Article 139 of the Labor Code of the Russian Federation and clause 2 of Order N 922). By virtue of clause 3 of Order N 922, in order to calculate average earnings, in this case, social payments and other payments not related to wages, in particular, material assistance, payment of the cost of food, travel, education, utilities, rest are not taken into account.

Documenting

The procedure for the payment of material assistance should be fixed in a local regulatory act: a collective agreement, the Regulation on wages, the Regulation on the payment of material assistance (a sample is given below), or others.

Regulations on the payment of material assistance to employees of the Federal State Budgetary Institution "Novorossiysk Research Institute of Traumatology and Orthopedics" of the Ministry of Health and Social Development of the Russian Federation

1. General Provisions

1.1. This Regulation provides for the payment of material assistance to employees of the Novorossiysk Research Institute of Traumatology and Orthopedics of the Ministry of Health and Social Development of the Russian Federation (hereinafter referred to as the Institution).

1.2. Financial assistance may be provided at a time or several times during a calendar year.

2.1. For the purpose of social protection of the employees of the Institution and non-working pensioners of the Institution, they may be provided with financial assistance at the expense of funds coming from the federal budget (if there are savings in the wage fund), as well as at the expense of funds coming from extrabudgetary sources (from income-generating activities, directed by the Institution to pay employees).

2.2. An employee is an employee hired under an employment contract.

2.3. Financial assistance for partial reimbursement of expenses in connection with the expensive treatment of an employee is:

- for the purchase of expensive medicines and other medical preparations and equipment - up to 20,000 rubles;

- for treatment, prosthetics and implantation of teeth, sampling and replanting of a dental bone block - up to 150,000 rubles;

- for inpatient treatment, including sanatorium treatment - up to 50,000 rubles;

- for surgical operations for vital indications - up to 50,000 rubles.

In exceptional cases, by decision of the director, an employee may be allocated financial assistance in large amounts.

In this area, material assistance is provided upon presentation of the relevant documents of the medical institution.

2.4. In case of causing material damage to an employee as a result of extraordinary circumstances (burglary, flooding of an apartment, etc.), assistance is paid in the amount of up to 50,000 rubles.

The fact of a natural disaster, theft and the amount of damage must be supported by relevant documents.

2.5. Financial assistance in connection with death:

- an employee (employed or fired) - up to 30,000 rubles;

- close relatives (Article 2 of the RF IC) - from 10,000 rubles. up to 30,000 rubles

2.6. Financial assistance to women who are on leave to care for a child aged 1.5 to 2 years - in the amount of 20,000 rubles. at the same time. Financial assistance is provided if the employee applies before the child turns two years old.

2.7. Financial assistance to an employee upon dismissal due to retirement, including due to illness and disability:

- with work experience in the Establishment from 1 to 5 years - in the amount of the official salary;

- with work experience in the Establishment from 5 to 10 years - in the amount of two official salaries;

- with work experience in the Establishment over 10 years - in the amount of four official salaries.

2.8. Financial assistance in connection with the birth of a child - in the amount of 50,000 rubles.

2.9. Financial assistance in connection with the marriage - in the amount of 10,000 rubles.

2.10. Financial assistance to an employee in connection with the anniversary (40, 45, 50, 55, 60 years, then - by decision of the director) - in the amount of 10,000 rubles.

2.11. Financial assistance for certain social needs:

- in case of difficult financial situation of the employee - from 10,000 rubles. up to 30,000 rubles;

- for urgent needs (1 time per calendar year) - up to 10,000 rubles;

- for social needs in addition to the amounts of the annual basic paid leave - up to 30,000 rubles;

- for the preparation of schoolchildren in the first grade - 5,000 rubles.

2.12. The employee has the right to receive financial assistance for all the reasons provided above, no more than once a year for each of them.

3. The procedure for obtaining material assistance

3.1. In order to receive financial assistance, a personal application of the employee (his close relative), pensioner is drawn up in the name of the director, indicating the reasons for paying material assistance and attaching documents confirming the right to receive it.

3.2. When paying financial assistance in connection with the death of close relatives, the employee himself (working or dismissed), a copy of the death certificate must be submitted to the accounting department.

In such cases, the issuance of material assistance is carried out:

- an employee (in case of death of close relatives);

- to close relatives of the employee (in the event of the death of the employee himself - employed or dismissed) upon presentation of copies of documents confirming family ties (birth certificates, marriage certificates, etc.).

3.3. The payment of material assistance is issued by the accounting department with an expense order and issued from the cash desk or transferred to the current account indicated in the submitted application.

3.4. The amounts of material assistance are not included in the expenses recognized in the calculation of income tax.

As we have already indicated, the employee must submit an application in any form addressed to the employer, attaching copies of the relevant supporting documents.

Let's present the main reasons for the allocation of financial assistance in the table and indicate what documents they must be confirmed.

Reasons for paying financial assistance	Supporting documents
Due to emergency situations (theft, fire, flooded apartment, etc.)	Documents confirming the fact of an emergency, issued by the relevant organization
For surgery, expensive treatment, prosthetics, expensive medicines	Contract for treatment, operation; Help-referral of a doctor; Documents confirming the actual payment (payment documents, invoices, invoices, receipts, other necessary documents issued in the name of the applicant, and receipts for the purchase of medicines); personalized recipes. If necessary, you can also request certificates from relevant institutions, organizations, documents (referral, epicrisis, etc.) indicating the medical institution, confirming the need for paid expensive medical care for vital indications
Due to the difficult financial situation, which is justified, in particular, by the following: Lives alone (one); Has a disability; One (one) brings up children and has no income other than salary; The large family; Husband (wife) temporarily does not work; etc.	Certificate of disability; Single mother's certificate; Copies of the child's birth certificate; etc.
On the occasion of the death of close relatives (mother, father, wife, husband, children)	Copy of birth certificate (for children)
Organizing an employee's funeral	If there are relatives: Copy of death certificate; Copy of marriage certificate (for husband, wife); Copy of birth certificate (for children). If there are no close relatives: Copy of death certificate; Receipts and checks confirming the cost of the funeral; Union petition for funds, specifying who is trusted to receive the money
In connection with marriage	Copy of marriage certificate
In connection with the birth of a child	Copy of the child's birth certificate

When considering an application submitted by an employee, the employer puts on it his resolution on the payment or non-payment of material assistance. If the head approved the payment of material assistance, an order is issued, which must contain the required details: full name the person to whom financial assistance is provided, its amount and source of payment, as well as the basis. Recall that there is no unified form of such an order, therefore it is issued in an arbitrary form approved by the institution.

Here is a sample order for the payment of material assistance in connection with expensive treatment.

FSBI "Novorossiysk Research Institute

traumatology and orthopedics" Ministry of Health and Social Development of the Russian Federation

Novorossiysk

15.01.2013

Order for the payment of financial assistance

In connection with the long-term illness of the surgeon Kostrov B.P. and his treatment in an inpatient medical institution, as well as on the basis of the Regulations on the payment of material assistance, approved on 01/09/2013,

I order:

1. Pay Boris Petrovich Kostrov a one-time financial assistance in connection with long-term treatment in the amount of 20,000 rubles. up to 18.01.2013 inclusive at the expense of income received from current activities.

2. Responsible for the calculation and payment of financial assistance to appoint the chief accountant Ivanov E.N.

Reason: personal statement of Kostrov Boris Petrovich dated 01/14/2013.

Annex (copies of documents):

1. Contract for the provision of paid medical services.

2. Cash receipts for the purchase of medicines.

3. A prescription issued by the attending physician.

4. Extract from the medical book with the diagnosis and appointments of the attending physician.

Director Sinyakov /Sinyakov V.A./

Familiarized with the order:

Kostrov /B.P. Kostrov/

Ivanova /Ivanova E.N./