Providing financial assistance to an employee. Financial assistance: the employee goes on vacation

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In most cases, the final earnings of employees of most modern enterprises include not only the salary or salary established at the conclusion of an employment contract, but also many other additional payments. It can be various allowances and compensations, surcharges and other types of monetary rewards..

One of the types of such additional payments is material assistance for vacation provided in many budgetary institutions. It is worth familiarizing yourself with the procedure for its calculation and design features in more detail.

Dear readers! Each case is individual, so check with our lawyers for information.Calls are free.

Legislative regulation

Since the need to pay financial assistance is established by the federal law of the Russian Federation, its transfer is mandatory for all civil servants.

Workers who may also qualify for assistance include all employees in the public sector, for example:

• health care;
• education;
• culture;
• social assistance;
• science, etc.

To guarantee receipt of assistance, its payment must be provided for in the local regulations of the institution. But even if there is no such provision in the documents, the employee is still entitled to write an application for assistance and submit it to the manager. If the funds of the budget of a particular institution allow the payment to be made, the employer can do this.

This type of assistance is paid once a year upon registration by the employee. If it is issued twice a year, in installments, then assistance is paid when the employee goes on vacation for the first time.

As you know, in the event of dismissal, an employee can receive compensation for vacation if it has not been fully or partially used for the current period. However, this does not apply to the payment of material assistance - it is possible to receive it only when taking a vacation.. An exception can only be a situation where this is expressly provided for in the collective agreement.

In some cases, difficulties with the payment of assistance may also arise in a situation where the employee leaves for work. Therefore, the safest option is to submit a letter of resignation after the end of the vacation and the payment of financial assistance.

To receive assistance (however, as well as the vacation itself), the employee must work in a budgetary institution for at least six months.

Only after that does he have the right to both registration and payment of vacation, and financial assistance.

Calculation procedure

The specific amount of material assistance depends on the provisions of the internal regulations of the institution. It is usually set proportionally to the following indicators:

• employee's salary;
• tariff rate;
• the size .

Also, the amount of financial assistance may depend on the characteristics of the employee himself (more often total work experience in the public sector). The exact terms and conditions are set out in the collective agreement, employment contracts with individual employees or in wage regulations.

For example, for civil servants, the amount of financial assistance is set at the rate of two average monthly salaries. For other employees of the public sector, this value can be from one to three salaries.

The calculation of a specific amount is carried out by the accounting department of the institution. At the same time, only the salary set for the employee is accepted for calculations, excluding bonuses (even if they are mandatory and monthly), additional payments and other monetary compensations.

Taxation

Financial assistance refers to payments that are not related to the commercial or production activities of the company.

If it is not included in the remuneration system in place in the institution and is not systematic, social contributions are not collected from it.

However, in this case, the employer cannot reduce the size of the base for calculating income tax by the amount of financial assistance. In other cases, he must make insurance contributions, but only if the amount of payment exceeds 4 thousand rubles.

As for personal income tax, it is also charged and paid only if the amount of material assistance is more than 4 thousand rubles. Moreover, the tax is paid only on the excess amount. For example, if the amount of payment is 5000 rubles, the amount of tax will be equal to:

Personal income tax \u003d (5000 - 4000) * 13% \u003d 130 rubles.

If the relevant contributions and taxes were not transferred to social funds and tax authorities in a timely manner, then it is necessary to accrue them additionally and transfer them after an error is discovered. Otherwise, the employer may be held liable.

The procedure for filing and drawing up an application

The payment of material assistance for vacation, provided for in the internal documentation of the institution, must occur on the basis of a written application from the employee. It is the preparation of this document that is the first stage in processing the payment.

The legislation does not provide for an established application form for the payment of material assistance, therefore, in most cases, it is drawn up arbitrarily or according to the model provided by the head. The specifics of financial assistance for vacation is that the employee generally has the right not to write a separate application - a request for its payment can be indicated in the application for vacation.

How to make an application?

For example, the main text of the document may be as follows: “I ask you to provide me with annual paid leave from 06/20/16 for 28 calendar days and material assistance in the amount of two salaries provided for by the collective agreement.” However, it is better to check with the employer for more detailed wording.

In addition, the optional nature of writing an application is also evidenced by the fact that the payment of material assistance is provided for by local acts of the institution.

Therefore, the transfer of this amount to the employee, along with vacation pay, must occur without fail, regardless of whether he asked for it in writing or not.

Basic rules for making an application:

• the applicant must indicate not only his name and surname, but also the position and place of work (for example, a specific structural unit);
• the document is drawn up in the name of the head of the institution, the chief accountant or the chairman of the trade union (this is determined by the internal documents of the organization);
• after the main text, the date of preparation of the document and the signature of the employee are put.

After the application is considered by the responsible person, who decides whether to pay assistance or refuse it. If, as a result of the consideration, a positive decision was made, then the order for payment is transferred to the accounting department. After the calculations have been made, assistance is paid in the manner prescribed for vacation pay, that is, at least three days before the start

Does Russian law require employers to provide material assistance to their employees only on the basis of applications from them, experts from the Legal Consulting Service GARANT Lilia Fedorova and Elena Melnikova explain.

According to Art. 9 of the Federal Law of July 24, 2009 N 212-FZ, the amounts of material assistance provided by employers to their employees, not exceeding 4,000 rubles, are not subject to insurance premiums. per employee per billing period. Is the employer, when allocating material assistance to employees with an order for the provision of material assistance, required from the employee an application for the provision of material assistance (so that the amount is not subject to insurance premiums), if the provision of material assistance is provided for by a collective agreement?

By virtue of Art. 8, art. 9, part three of Art. 41 of the Labor Code of the Russian Federation, the employer has the right to provide in a collective agreement, agreement, local regulations or an employment contract working conditions that improve the position of employees in comparison with the norms of labor legislation, as well as additional guarantees and compensation.

At the same time, in accordance with Art. 22 of the Labor Code of the Russian Federation, the employer is obliged to comply not only with labor legislation and other regulatory legal acts containing labor law norms, but also with local regulations, the terms of the collective agreement, agreements and employment contracts.

Thus, if the collective agreement defines the cases, conditions for the payment of material assistance to employees, then the employer is obliged to make these payments on the conditions and procedure provided for in the agreement.

The procedure for paying insurance premiums to the Pension Fund of the Russian Federation (PFR), the Social Insurance Fund of the Russian Federation (FSS RF) and the Compulsory Medical Insurance Fund (FOMS) is determined by Federal Law No. 212-FZ of July 24, 2009 "On Insurance Contributions to the Pension Fund of the Russian Federation" , the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" (hereinafter - Law N 212-FZ).

According to Part 1 of Art. 7 of Law N 212-FZ, the object of taxation of insurance premiums for payers-organizations is recognized as payments and other remuneration accrued by them in favor of individuals in the framework of labor relations and civil law contracts, the subject of which is the performance of work, the provision of services. In addition, the object of taxation of insurance premiums are payments and other remuneration accrued in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance.

In accordance with Part 1 of Art. 8 of Law N 212-FZ, the basis for calculating insurance premiums for payers of insurance premiums - organizations is determined as the amount of payments and other remunerations provided for in Part 1 of Art. 7 of Law N 212-FZ, accrued by the organization for the billing period in favor of individuals, with the exception of the amounts specified in Art. 9 of Law N 212-FZ.

In a letter from the PFR and the FSS of the Russian Federation dated July 29, 2014 NN NP-30-26 / 9660, 17-03-10 / 08-2786P, it was explained that payments made by the organization in favor of employees in accordance with the collective agreement (material assistance, lump-sum payment to employees retiring, compensation for the cost of vouchers, targeted social assistance, payment for the cost of treatment and medicines, payment in the amount of average earnings to donor employees, payment for the time of military training and preparation for it, pre-conscription training), based on the current provisions of Part 1 Art. 7 of Law N 212-FZ are subject to insurance premiums in accordance with the generally established procedure, subject to the provisions of Art. 9 of Law N 212-FZ.

In other words, the object of taxation of insurance premiums includes all payments in favor of employees made within the framework of labor relations, including those provided for by labor, collective agreements, agreements, local regulations of the employer (letter of the Ministry of Health and Social Development of Russia dated March 23, 2010 N 647-19). The only exceptions are the amounts listed in paragraph 1 of Art. 9 of Law N 212-FZ, not subject to insurance premiums (letter of the Ministry of Health and Social Development dated March 16, 2010 N 589-19). This list is closed.

By virtue of paragraph 11, part 1 of Art. 9 of Law N 212-FZ, the amounts of material assistance provided by employers to their employees, not exceeding 4,000 rubles per employee for the billing period, are not subject to insurance premiums. The settlement period for insurance premiums is recognized as a calendar year (part 1 of article 10 of Law N 212-FZ).

Thus, the amounts of material assistance provided by employers to their employees are not subject to insurance premiums in the amount not exceeding 4,000 rubles per employee per calendar year. Material assistance provided by employers to their employees is subject to insurance premiums only in the part exceeding 4,000 rubles per employee per calendar year (letters of the Ministry of Health and Social Development of Russia dated 04/05/2010 N 5905-17, dated 05/17/2010 N 1212-19, FSS RF 11/17/2011 No. 14-03-11/08-13985).

Traditionally, it is believed that material assistance is paid at the request of the employee, in which he indicates the reasons for applying for help. Based on the application, the head of the organization decides on the payment of material assistance. If a positive decision is made on the basis of the application, an order is issued for the issuance of financial assistance (see, for example, section V of the Regulations on the procedure for paying ... material assistance to federal state civil servants of the central office of the Federal Tax Service, heads of departments of the Federal Tax Service for the constituent entities of the Russian Federation and heads of interregional inspectorates (approved in Appendix N 1 to the order of the Federal Tax Service of Russia dated 02.10.2009 N MM-7-5 / [email protected]), section II of the Regulations on the procedure for the payment of financial assistance to civil servants (employees) of the central office of the Federal Treasury (approved in Appendix No. 3 to the order of the Federal Treasury of December 20, 2007 No. 9n)). The legislation does not provide for a unified form of such an order, therefore, it is drawn up in an arbitrary form. In this case, the order for the payment of material assistance should indicate the last name, first name and patronymic of the person receiving assistance, the reason for issuing material assistance, the amount of material assistance.

At the same time, the basis for the payment of material assistance can be either an employee’s application with the manager’s resolution on its payment, or an order of the manager issued on the basis of employees’ applications (see, for example, clause 4.3 of the Regulations on the remuneration of employees of the territorial bodies of the Pension Fund of the Russian Federation and the ICPA (approved in Appendix 7 to the resolution of the Board of the PFR of 06/20/2007 N 145p)).

At the same time, neither Law N 212-FZ, nor other norms of the legislation of the Russian Federation provide for the possibility of the employer to provide material assistance to employees only if there are applications from them.

In this case, the payment of material assistance is provided for in the collective agreement. We believe that financial assistance can be paid at the initiative of the employer on the basis of his order and in the absence of an application (see, for example, clause 5.1 of the Regulations on the procedure for paying and stimulating the work of employees of the central office of the FSS of the Russian Federation (approved in Appendix 3 to the order of the FSS of the Russian Federation of 06.05 .2006 N 104), clause 20 of the Regulations on bonus payments to employees of the central office of the Federal Air Navigation Service, the provision of financial assistance to them and on a one-time payment when providing annual paid leave (approved by order of the Federal Air Navigation Service dated 31.08.2006 N 33)).

At the same time, it follows from arbitration practice that the absence of applications from employees for the payment of material assistance may lead to claims from inspectors (Decree of the Federal Antimonopoly Service of the North Caucasus District dated July 25, 2013 N F08-4064 / 13 in case N A32-13406 / 2011, decision of the Arbitration Court of the Krasnoyarsk Territory dated October 12, 2012 in case N A33-10333 / 2012).

In our opinion, the absence of applications is not a basis for recognizing a payment in the form of material assistance of a social nature as an object of taxation of insurance premiums.

In this regard, attention should be paid to the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation of May 14, 2013 N 17744/12, in which the judges came to the conclusion that social payments (in particular, lump-sum benefits in connection with retirement, additional material assistance in connection with death of family members, material assistance to single mothers (fathers), widows raising children without a husband (wife), material assistance to employees who are mothers of many children (fathers), material assistance to employees who have a dependent child with a disability; partial compensation for the cost of dental services) , based on a collective agreement, which are not incentives, do not depend on the qualifications of employees, the complexity, quality, quantity, conditions for performing the work itself, are not remuneration for employees (remuneration for work), including because they are not provided for by employment contracts. Thus, these payments are not subject to insurance premiums and are not subject to inclusion in the base for calculating insurance premiums (see also the decisions of the Federal Antimonopoly Service of the North-Western District dated February 20, 2014 N F07-184 / 14 in case N A44-3042 / 2013, dated 03/17/2014 N F07-819 / 14 in case N A56-29412 / 2013, dated 12.23.2013 N F07-4213 / 13 in case N A05-11204 / 2012, FAS of the East Siberian District of 05.31.2013 N F02-2117 /13 in case N А33-10333/2012; decisions of the Seventh Arbitration Court of Appeal dated 08.20.2015 N 07AP-6847/15, dated 08.11.2015 N 07AP-6554/15, of the Eighth Arbitration Court of Appeal dated 08.13.2015 N 08AP-6916 /15, of the Fourth Arbitration Court of Appeal dated December 24, 2013 N 04AP-5253/13).

At the same time, if material assistance is in the nature of remuneration, the decision of the judges may be different. For example, in relation to the UST, in the resolution of the Federal Antimonopoly Service of the West Siberian District dated April 23, 2013 N F04-1372 / 13 in case N A46-24705 / 2012, the basis for the additional charge was the non-inclusion in the tax base for calculating the unified social tax of the amount of one-time material assistance when leaving for annual work leave. It was found that by a local act - an order on regular vacations, these payments are guaranteed to employees on an equal basis with other remunerations if they fulfill certain conditions (in particular, the employee’s compliance with labor discipline) and are calculated depending on the employee’s tariff rate or salary (in the amount of up to 15% average monthly salary); the basis for the accrual of material assistance was the order of the head on its payment; financial assistance was paid to all employees of the company who had the right to leave; disputed payments were reflected in accounting on account 70 "Settlements with personnel for remuneration", that is, they were included in the remuneration system established by the taxpayer.
In our opinion, it is difficult to see signs of remuneration in the provision of material assistance by employers to employees in amounts not exceeding 4,000 rubles. per employee for the billing period, as in the analyzed situation, therefore, in this case, the organization can defend its position, referring to the social orientation of financial assistance, even in the absence of applications. At the same time, if we are talking about future payments, the presence of statements from employees will reduce the likelihood of claims by the authorities for monitoring the payment of insurance premiums.

To get acquainted with the texts of the documents mentioned in the experts' answer, without spending a lot of time on an independent analysis, the GARANT system will help you.

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 financially possible, 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 material 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 clause 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 unfavorable 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 of November 22, 1990 N 2, wages on which bonuses are accrued do not include payments by coefficients to wages, by average earnings, lump-sum remuneration for length of service, remuneration based on the results of work for the year, financial 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" item 2 of this List, alimony is withheld from the amounts of material assistance, except for one-time 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, 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 for 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 financial 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 material 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 material 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 material 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 material 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);

- 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.

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

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./

In addition to wage payments and material incentives for employees, financial assistance is also provided. What is employee benefit?

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

Regulatory framework for the payment of material assistance

The legislation defines any transfer of funds, food, medicines, clothing, footwear, transport and essentials to persons 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 deduce the following definitions of cases for the provision of material assistance to employees:

1. In the event that the employee receives any damage to health (not at the enterprise).
2. If an employee suffers unforeseen material damage.
3. 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, therefore the decision to make such payments at the enterprise is made by the head himself.

Regulation on material assistance to employees

The procedure for paying financial assistance at the enterprise, the amount of material assistance itself, the basis for payments, as well as the terms of payments and types of material assistance are established by the management of the enterprise and 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 must be formulated as precisely as possible, vague definitions (“for the purposes of social protection”, “in other cases”, and so on) are not allowed - since the tax authorities may suspect the management of the enterprise of trying to reduce the tax base. Financial 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 financial assistance in the branches must fully comply with the procedure established at the main 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 on their applications with the relevant documents attached to them. For example, if an employee asks for financial assistance for the funeral of a relative, he must attach a death certificate to the application.

The payment of financial 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, the remuneration of employees and the labor merits of employees. Financial assistance cannot be stimulating in nature (such as bonuses).

Order for the payment of financial assistance

If the manager, after reading the employee’s application and reviewing the documents, makes a positive decision, a separate order is issued for the enterprise indicating the exact amount and the exact payment period. 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 a document that approves the procedure and amount of payments of material assistance at the enterprise. Also, the order must necessarily indicate the sources from which material assistance is paid (at the expense of current profit, at the expense of previous years' profits, or if the assistance is recognized as part of the wages).

Financial assistance accounting

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

Material assistance is recorded on the credit of account 73 "Settlements with personnel for other operations."

If assistance is paid to one of the former employees or relatives of the employee (for example, in the event of a funeral or costly treatment), it must be recorded 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 material assistance was paid out of the profits of previous years;
• debit of account 91 “Other income and expenses” - if material assistance is paid out of current profit;
• debit of cost accounting accounts 20, 26, 44 - if financial assistance is provided as part of wages (which should be reflected in the company's documents).

Financial assistance and taxes

One-time material assistance that is issued to employees has been taxed since 2010: personal income tax (PIT) is paid, contributions to social funds, and material assistance is 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 March 10, 2010 No. 10-4 / 306657-19 dated May 17, 2010 No. 1212-19, material assistance involves the payment of insurance premiums, since it is made within the framework of the employment relationship between the employee and the organization. In connection with this definition, material assistance paid out:

• 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;
• employees due to 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.

Insurance contributions are not subject to material assistance that does not exceed the amount of four thousand rubles per employee per calendar year.

Personal Income Tax

The following types of financial 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 not 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 issued to an employee in connection with the death of a family member or that was paid to the relatives of the deceased employee (in this case, 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.

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

The procedure and grounds for the payment of material assistance

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

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

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

Statement

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

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

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

with financial assistance

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

Financial assistance insurance premiums

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

Financial assistance accounting

According to the Guidelines on the application of the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated 01.07.2013 N 65n, material assistance to employees is paid out of the wage fund and is carried out under subarticle 211 "Salary" of KOSGU under the code of the type of expenses 111 "Wage fund of institutions" . Accounting for wage calculations is kept on account 0 302 11 000 "Payroll" (clause 256 of Instruction N 157n * (3)). If it is necessary to pay insurance premiums to off-budget funds from the said payment, expenses will be carried out under sub-article 213 "Accruals for wage payments" of KOSGU under the code of the type of expenses 119 "Contributions for compulsory social insurance for payments for wages to employees and other payments to employees of institutions" . The source of payments can be both the institution's own funds (KVFO 2) and funds from subsidies for the implementation of the state task (KVFO 4). Thus, typical operations for the accrual and payment of material assistance, deductions from it should be reflected in the same way as operations for the accrual and payment of wages. Let's remind them.