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Who is entitled to financial assistance at work. Material assistance: Accounting and tax accounting

27.02.2021

Financial assistance does not apply to payments for the performance of employee's duties. Also, this payment is not regulated by labor legislation. Consider the main legal aspects and postings for material assistance to employees of the organization.

Financial aid accrual transactions

In order to avoid disputes with the inspecting authorities, it is recommended to fix by internal regulations the types of payments equivalent to material assistance, their amount and documents that employees must provide in order to receive it.

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

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

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

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

The process of transferring funds itself is reflected by posting: Debit 73 (76) Credit 50 ().

Taxation and insurance premiums for material assistance

Material assistance is not subject to personal income tax and insurance premiums:

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

The amounts of material assistance paid do not reduce income tax, i.e. you cannot take them into account in expenses.

One of the most common types of material assistance is a vacation payment. It is equated to payment for hours worked, therefore, it is subject to personal income tax and contributions in full.

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

Example of postings for the payment of material assistance to an employee

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

Postings:

Account Dt	Account CT	Description of wiring	Transaction amount	A document base
91.2	73	Mat is accrued. assistance in connection with the birth of a child	30 000	Order to pay mat. help Payroll

An employer who cares about his employees, in case of special circumstances in their life, can financially support them by paying material assistance. In some companies, such assistance is guaranteed by a specially provided "social package". In any case, this is a transfer of funds, so it must meet certain criteria, be properly executed, and have an established procedure for assignment and payment. Questions arise regarding accounting and taxes related to the registration of material assistance to an employee.

In which documents to look for support?

In the Labor Code and other legislative acts of the Russian Federation, there is no clear definition of "material assistance", therefore, various interpretations and discrepancies may arise.

More accurate is the RF Standard GOST R52495-2005, which considers this concept in connection with the disasters of people in disasters, terrorist attacks and other emergencies. According to this standard, as material assistance, the following can be transferred:

cash;
Food;
clothing and footwear;
medicines;
childcare items;
essentials.

This normative document can not always be applied to relationships in the labor process.

Various regulations on the provision of this type of social assistance can be issued by local federal authorities executive power. The internal document of the enterprise - "Regulation on material assistance" - is often developed as a local normative act.

If a collective agreement is concluded with employees, the conditions for the payment of financial support may be spelled out in it.

IMPORTANT! Sometimes the provisions on material assistance fit directly into the employment contract or are part of other local documents, for example, on bonuses. The employer should not do this because this payment is social assistance that does not depend on the employee's work activity.

Qualitative signs of material assistance

After analyzing the various regulations governing the payment of material assistance, we can conclude about its main features and differences from other payments at the enterprise.

Personalities, not positions... Material assistance is not associated with labor initiatives and employee successes, as well as with his failures and disruptions in work. This is not a form of incentivizing employees, and has nothing to do with remuneration for work. It is assigned to a specific person who has encountered special circumstances in life. Regardless of what position he holds.
"Asking is not possible to plan"... The exclusivity of the cases in which such support is provided makes it impossible for such payments to be regular. If “material assistance” is assigned and received constantly, these payments will refer to a completely different item of expenses of the enterprise, which will be confirmed by the very first tax audit.
The circumstances are extraordinary! Financial assistance can be obtained when something has happened in the life of an employee, not related to work, forcing him to incur unforeseen financial costs. The goodwill of an assignment employer can support him in difficult times. These special circumstances must be confirmed in writing: a certificate, certificate, other documentary basis.
Request for help... This financial payment can only be initiated by the employee in need of assistance. The employer will review his application with supporting papers and make a decision. It doesn't have to be positive, because helping is voluntary.

NOTE! Even if the company has fixed the "Regulation on material assistance", this cannot oblige the employer to pay it. "Regulations" only regulate the grounds and procedure for this payment, but the decision on its appointment is made by the employer individually in each specific case.

Who can you hope for financial assistance to?

Theoretically, any employee of the enterprise, even a former employee, who asked for it at a difficult moment in life, can count on this payment. In practice, the employer most often provides social support after:

the need for a health improvement (if the incapacity for work is not related to the fault of the employer);
unexpected financial damage to an employee (natural disaster, theft, communal troubles, accident, etc.);
the onset of financially expensive life events (weddings, funerals, births of children, etc.);
retirement (in addition to statutory benefits).

FOR YOUR INFORMATION! Material assistance may be inappropriate, in this case they write in the application "in connection with the difficult financial situation." But, since it falls under other categories of taxation, it is rarely charged in the amount of more than 4 thousand rubles.

If such a special circumstance is the death of the employee himself, then the employer will provide financial assistance to his next of kin (if there is an application from them, supported by a death certificate and documents confirming the relationship).

REFERENCE! The amount of the allowance in each case is determined by the employer, the circumstances and the subtleties of taxation are taken into account. Approximate amounts can be indicated in the "Regulation on material assistance", if such an act is valid in this company. The deadline for submitting a written request for this assistance is not regulated, except for the birth of a baby: in this case, the application is accepted no later than a year from this event.

All the circumstances that may serve as the basis for the appointment of financial assistance are necessarily listed in the corresponding local act - "Regulations on material assistance", collective agreement. Their wording should be as precise and specific as possible in order to avoid accusations of lowering the tax base on the part of the inspectorate.

How it works for the employer

For an employee, you only need to perform three actions:

write a statement, attaching the relevant documentary evidence to it;
wait for the resolution of the authorities;
get money for bank card or on hand against signature in the statement or a separate cash order.

The employer's procedure is somewhat more complicated:

Consideration of the submitted application:
- assessment of the basis for the appeal (is the reason included in the list of the local document on the accrual of material assistance);
- examination of supporting documentation (marriage, birth, death certificates, certificates issued by the Ministry of Emergency Situations or the ZhEK, etc.).
Issuance of an order for the payment of the specified assistance in the specified amount at a specified time. The order must necessarily contain:
- Full name of the applicant for this payment;
- basis for accrual (indicate the type of justifying document);
- a reference to the local legal act governing such payments in the company;
- source of assistance (usually this is the profit of the enterprise - current or past; it is illegal to recognize social benefits as part of the remuneration).
Accrual of the assigned amount by the accountant of the enterprise.
Transferring it to the employee's bank card or issuing it in cash by the company's cashier.
Calculation by the accounting department of taxes and deductions to social funds.

What about taxes?

Since 2010, most of the reasons for social payments are not exempt from contributions to the Pension, insurance and other funds. Exempt from deductions:

any help up to 4 thousand rubles. per year per employee;
help related to the death of a close relative;
accrual in case of emergency, including natural disasters;
support for the appearance of a newborn in an amount not exceeding 50 thousand rubles. on both parents.

Personal income tax is not charged if the amount of assigned payments does not exceed 4 thousand rubles. during a year.

Income tax has nothing to do with material assistance, since it has nothing to do with remuneration for work.

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

Basis for payments

The reasons why the payment of material assistance can be carried out are:

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

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

The magnitude

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

Taxation of material aid

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

Former employee benefits

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

Retention

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

Documenting

Since there is no unified form, some difficulties arise. In accordance with Art. 9, clause 2 of the Federal Law governing accounting, documents for which special forms are not provided can be accepted if the necessary details are available. Therefore, material assistance to an employee can be accrued upon receipt of an appropriate order, which contains:

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

Grounds for excluding labor costs

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

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

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

Contributions to the FIU

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

Contributions to the FSS

These fees are not payable on payments such as:

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

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

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

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

Personal income tax

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

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

Bid

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

Poor and disadvantaged categories

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

Reporting

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

Profit deductions

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

Package of documents

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

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

Financial aid application: sample

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

Additionally

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

Finally

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

I. Shinder, journal expert

The employees of the institution, students in difficult life situations can be provided with material assistance. Its payment is also made at the birth of a child, going on vacation, registration of marriage and in other cases. The list of grounds for the payment of material assistance, the procedure for its payment and the amount should be provided for by internal local documents. In the article, we will consider the procedure for paying material assistance. In addition, we will figure out whether the institution has an obligation to withhold personal income tax from this payment, calculate insurance premiums and whether it is necessary to take into account the amount of material assistance when calculating income tax.

As mentioned above, the payment of material assistance should be regulated by internal acts, for example, a collective agreement, a regulation on remuneration.

An employee of an institution (student, former employee or relative) applying for financial assistance must apply to the employer with a written application indicating the reasons that prompted him to apply for financial assistance, and attach, if necessary, documents confirming the reason indicated in the application ( copies of certificates of birth, marriage, death, etc.).

The decision to pay the employee (student) material assistance is made by the head of the institution. The decision made by him on the provision of material assistance is formalized by an order.

The source of payment of material assistance in a state (municipal) institution can be both budget funds, subsidies, and funds received from income-generating activities.

To assist needy students enrolled in full-time training in federal state educational institutions of secondary and higher vocational education, additional funds are allocated in the amount of 25% of the scholarship fund provided in the prescribed manner in the federal budget ( Clause 32 of the Model Provision).

Financial aid, taxes and

Let us consider whether the amounts of material assistance are subject to personal income tax, insurance contributions to off-budget funds, whether they are taken into account when calculating income tax.

Personal income tax. The procedure for calculating and paying personal income tax is governed by ch. 23 "Personal income tax" RF Tax Code, from clause 1 of Art. 210 which follows that when determining the tax base, all income of the employee, received by him, both in cash and in kind, or the right to dispose of which he has arisen, as well as income in the form of material benefit, determined in accordance with Art. 212 Tax Code.

If any deductions are made from the employee's income by his order, a court decision or other authorities, such deductions do not reduce the tax base.

At the same time in Art. 217 of the Tax Code of the Russian Federation there is a list of types of income that are not subject to personal income tax. So, according to p. 8 of this article are not subject to this tax on the amount of lump sum payments in the form of material assistance made:

taxpayers in connection with a natural disaster or other extraordinary circumstance, as well as taxpayers who are family members of persons who died as a result of natural disasters or other extraordinary circumstances, regardless of the source of payment;
family members of a deceased employee, a retired former employee, or an employee, a retired former employee in connection with the death of a member (s) of his family;
taxpayers from among the poor and socially unprotected categories of citizens in the form of amounts of targeted social assistance provided at the expense of the federal budget, budgets of the constituent entities of the Russian Federation, local budgets and extra-budgetary funds in accordance with programs approved annually by the relevant government authorities;
taxpayers who have suffered from terrorist acts on the territory of the Russian Federation, as well as taxpayers who are family members of persons killed as a result of terrorist acts on the territory of the Russian Federation, regardless of the source of payment;
employees (parents, adoptive parents, guardians) at birth (adoption, adoption) of a child, paid during the first year after birth (adoption, adoption), but not more than 50,000 rubles. for every child.

In addition, the amount of material assistance provided by employers to their employees, as well as to their former employees who quit in connection with retirement due to disability or age, in an amount not exceeding 4,000 rubles, are not subject to personal income tax. during the tax period ( clause 28 of Art. 217 of the Tax Code of the Russian Federation).

Consequently, when paying material assistance on other grounds, as well as from the amounts exceeding the amounts established above, it is necessary to calculate and withhold personal income tax.

Material assistance to needy students studying full-time in federal state educational institutions of secondary and higher vocational education, issued at the expense of the scholarship fund, is subject to personal income tax on a full basis. As stated in letters of the Federal Tax Service of the Russian Federation dated 06.04.2011 No. KE-4-3 / [email protected]"On personal income tax", RF Ministry of Finance of 04/26/2011 No. 03-04-05/3-301 , the grounds for exemption from personal income tax of such material assistance in Art. 217 of the Tax Code of the Russian Federation not contained.

According to Art. 230 of the Tax Code of the Russian Federation institutions are required to keep records of income received from them by individuals in the tax period, tax deductions granted to them, calculated and withheld taxes in tax accounting registers developed by the institution independently. In addition, institutions, using accounting data, are also required to submit to the tax authority at the place of their registration information about the income of individuals for the past and the amounts of taxes accrued, withheld and transferred to the budget system of the Russian Federation for this tax period. Such information is submitted annually no later than April 1 of the year following the expired tax period, according to the form 2-NDFL "Certificate of income of an individual for 200_ year", given in Appendix 1 to Order of the Federal Tax Service of the Russian Federation No.MMV-7-3 / [email protected] .

Section 3 "Income taxed at a rate of __%" of this form contains information on income received by individuals in cash and in kind, by months of the tax period, including the amount of material assistance issued by the institution to employees (former employees or relatives) ...

Insurance contributions to off-budget funds. The object of taxation with insurance premiums is recognized as payments and other remuneration accrued in favor of individuals within the framework of labor relations and civil law contracts, the subject of which is the performance of work, the provision of services ( clause 1 of Art. 7 of the Federal Law of 24.07.2009 No. 212-FZ "On insurance contributions to the Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund "(hereinafter - Federal Law No. 212-FZ)).

V article 9 Federal Law No.212-FZ sums not subject to insurance premiums are listed, in particular:

a) the amount of one-time financial assistance provided ( nn. 3 p. 1):

individuals in connection with a natural disaster or other emergency in order to compensate for material damage caused to them or harm to their health, as well as individuals who have 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 during the first year after birth (adoption, adoption), but not more than 50,000 rubles. for each child;

b) the amount of material assistance provided by employers to their employees, not exceeding 4,000 rubles. per employee for the billing period ( clause 11 of Art. nine).

Financial assistance to needy students enrolled in full-time education in federal state educational institutions of secondary and higher vocational education, issued at the expense of the scholarship fund, is not subject to insurance premiums, since its payment is not carried out within the framework of labor relations with the institution.

Contributions to compulsory social insurance against industrial accidents and occupational diseases. Based on the provisions Art. 20.1 of the Federal Law of 24.07.1998 No. 125-FZ "On compulsory social insurance against accidents at work and occupational diseases" (hereinafter - Federal Law No. 125-FZ), the objects of insurance premiums are payments and other remuneration paid by policyholders in favor of the insured in the framework of labor relations and civil law contracts if, in accordance with a civil law contract, the policyholder is obliged to pay insurance premiums to the insurer.

V article 20.2 of Federal Law No.125-FZ listed payments of material assistance issued on the same grounds as indicated in Art. 9 of the Federal Law No.212-FZ that are not subject to insurance premiums.

Thus, insurance premiums for injuries will be charged for material assistance provided to employees on other grounds and for exceeding the indicated amounts.

Financial assistance provided to needy students enrolled in full-time studies at federal state educational institutions of secondary and higher vocational education at the expense of the scholarship fund does not receive insurance premiums, since its payment is not carried out within the framework of labor relations with the institution.

Income tax. Clause 23 of Art. 270 of the Tax Code of the Russian Federation it was determined that for the purpose of taxation of profits, expenses in the form of amounts of material assistance to employees are not taken into account.

However, in letters dated 03.07.2012 No. 03-03-06/1/330 , dated 15.05.2012 No. 03-03-10/47 The Ministry of Finance provided clarifications on the application of the provisions of this paragraph to lump-sum payments to employees when they are granted annual leave. In the opinion of the financial department, such payments, if they are provided for by the collective agreement and depend on the size of wages (calculated as a percentage of the salary) and compliance with labor discipline, that is, they are associated with the performance of an employee of his labor function, are an element of the remuneration system and are not recognized as material help within the meaning Art. 270 of the Tax Code of the Russian Federation.

In doing so, he was guided Art. 255 of the Tax Code of the Russian Federation, according to which the taxpayer's expenses for wages include any charges to employees in cash and (or) in kind, incentive charges and allowances, compensation charges related to the mode of work or working conditions, bonuses and one-time incentive charges, costs associated with the maintenance of these employees stipulated by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.

The same conclusion was made in Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of November 30, 2010 No.VAS-4350/10... It indicates that material assistance that is not included in the composition of expenses in accordance with Clause 23 of Art. 270 of the Tax Code of the Russian Federation, include payments that are not related to the performance of an individual's work function and are aimed at meeting his social needs, due to the emergence of a difficult life situation or the onset of a certain event. Such events, in particular, may include causing harm in connection with a natural disaster or other extraordinary circumstance, the death of a family member, the birth or adoption of a child, a serious illness.

Considering the above, lump sum payments to employees of the institution made for vacation (if they are related to the performance of labor functions) can reduce the tax base for income tax in accordance with Art. 255 of the Tax Code of the Russian Federation, at the same time, the amount of payment of material assistance made on grounds not related to the performance of the labor function is not taken into account when calculating the tax base for income tax.

Accounting

From Instructions on the procedure for applying the budget classification of the Russian Federation approved By order of the Ministry of Finance of the Russian Federation of December 21, 2011 No.180n, it follows that the cost of payment of material assistance is attributed to Subarticle 211"Salary" KOSGU.

In accounting, to account for settlements for the payment of material assistance, it is used score 302 11 000 "Payroll calculations" ( p. 256 of Instruction No.157n).

It should be noted that the amounts of material assistance do not form goods (works, services), therefore these amounts must be attributed to score 0 401 20 211 "Expenses on wages".

In the table we give the correspondence of accounts, which is reflected in the accounting for the accrual and issuance of material assistance:

* Instructions for the use of the Chart of Accounts for budgetary accounting approved by By order of the Ministry of Finance of the Russian Federation dated 06.12.2010 No.162n.

** Instructions for the use of the Chart of Accounts for accounting of budgetary institutions approved by By order of the Ministry of Finance of the Russian Federation of December 16, 2010 No.174n.

*** Instructions for the use of the Chart of accounts of accounting autonomous institutions approved by By order of the Ministry of Finance of the Russian Federation of December 23, 2010 No.183n.

Let us consider, using an example, the procedure for reflecting transactions related to the payment of material assistance.

Example

Within a month, the budgetary educational institution made payments:

a) at the expense of funds from income-generating activities:

financial assistance to IN Kazakov in connection with his retirement in the amount of 6,000 rubles;
financial assistance to NV Pavlov in connection with the birth of a child in the amount of 8,000 rubles;

b) at the expense of the scholarship fund ( targeted subsidies) financial assistance to student S. R. Gavrilov in the amount of 4,000 rubles.

The following entries will be made in the accounting of the institution:

	Debit	Credit	Amount, rub.
Reflected the accrual of material aid to Kazakov I.N., Pavlov N.V., Gavrilov S.R.
Personal income tax was withheld from the amount of material assistance paid:
Kazakov I.N. (from the amount of material assistance that has exceeded the limit established by the legislation of the Russian Federation) (6,000 - 4,000) rubles. x 13%;
S.R. Gavrilov (4,000 rubles x 13%)
Accrual of insurance premiums was made in the amount of material assistance accrued to I. N. Kazakov, exceeding the limit established by the legislation of the Russian Federation:
In the FSS (2.9%) (6,000 - 4,000) rubles. x 2.9%;
In FFOMS (5.1%) (6,000 - 4,000) rubles. x 5.1%;
In the Pension Fund for the insurance part of the labor pension (16%) (6,000 - 4,000) rubles. x 16%;
In the Pension Fund of the Russian Federation for the funded part of the labor pension (6%) (6,000 - 4,000) rubles. x 6%;
For injuries (0.2%) (6,000 - 4,000) rubles. x 0.2%
Material assistance was issued from the cash desk of the institution:
Kazakov I. N. (6,000 - 260) rubles;
N.V. Pavlov;
S.R. Gavrilov (4,000 - 520) rubles.

Model regulations on scholarships and other forms of material support for students of federal state educational institutions of primary vocational education, students of federal state educational institutions of higher and secondary vocational education, postgraduates and doctoral students, approved. Decree of the Government of the Russian Federation of June 27, 2001 No. 487.

Order of the Federal Tax Service of the Russian Federation of November 17, 2010 No. ММВ-7-3 / [email protected]"On approval of the form of information on the income of individuals and recommendations for filling it out, the format of information on the income of individuals in electronic form, reference books."

Instructions for the application of the Unified Chart of Accounts for State Authorities ( government agencies), local government bodies, governing bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n.

The legislation of the Russian Federation provides for material assistance in a difficult life situation for citizens. Supporting the country's population is one of the main functions of the Government. People who find themselves without means of subsistence have the right to receive it by providing documents confirming the position. Employers in the Russian Federation establish their own support measures for employees.

What concerns material assistance

Material assistance in a difficult life situation or in the presence of other circumstances is support expressed in money or household items, hygiene, products, transferred to a person.

In most cases, this is a lump sum payment.

Note! Such social measures for citizens in need are declarative in nature. The person planning to receive it must contact the competent authority and provide documentary evidence of the basis. Such payments are not calculated automatically.

Providing material aid by the employer

The relationship between employees and employers is regulated by the Labor Code. This normative act allows the management of enterprises in its regulations to provide for the provision of material assistance to an employee in various situations that may not be related to financial or life problems.

So, it is possible to transfer funds to an employee in connection with an anniversary or a wedding.

This measure is left by the legislator to the discretion of the employer. But, if local regulations at the enterprise have been adopted, the management is obliged to comply with them.

The amount of payments is determined taking into account the employee's situation, average earnings and financial well-being.

Important! The state also provides financial assistance to citizens. It is provided in the form of a lump sum payment. Its size as of 2017 was 4,000 rubles.

Who is entitled to

Support in the form of cash payments is provided to the following categories of citizens:

Families with three or more minor children;
Families with children whose parents are minors;
Citizens who are officially recognized as disabled;
Students with disabilities or disabled parents;
Persons in government or contract military service;
Officially employed workers;
Low-income persons;
Pensioners who have reached the age of 65;

Also, family members of a deceased employee or military man can count on material assistance, even if they do not belong to the above categories.

A local regulatory act at the enterprise may provide for a measure of support for pregnant employees.

Directly from the state, a financial payment can be provided in connection with difficult life circumstances to the following persons:

Single persons whose total income is not sufficient to ensure normal living conditions;
People who have received the status of a disabled person in accordance with the established procedure. Citizens with especially serious illnesses, in the presence of which 1 disability group is assigned, are charged a larger amount;
A parent who independently brings up a minor. People who, at the same time, do not have a permanent income, support is also provided;

Where to go for help

The place of application will depend on which of the above categories the applicant belongs to. So, you can contact:

To an educational institution. This can be done by students who need finance and study at this institution;
Social protection at the place of residence. Officially unemployed people, for example, disabled people or pensioners, apply to this body;
To your employer. If the company has the relevant local regulations, employees turn to the management.

The following can be used as a basis for the provision of a social measure:

a certificate confirming the presence of a disability,
certificate of income from the employer,
a certificate from a medical institution confirming the presence of health problems.

Attention! If the applicant plans to receive money in connection with spending on expensive procedures and drugs, he needs to keep all payment receipts, checks.

If a pensioner who does not have an outside income applies for this support, in most cases he does not need additional confirmation of the severity of his financial situation.

Deduction of taxes from the amount of payments

The rules for deducting taxes from these amounts are primarily of interest to employers. Accruals are not subject to a mandatory fee in the following cases:

If paid in connection with the birth of a child and the amount does not exceed 50,000 rubles;
If money is paid in connection with dismissal due to disability or due to retirement;
If funds are provided for expensive treatment;
If the benefit was calculated in connection with the death of a person related to the applicant by a close relationship;
If the amount is 4000 rubles or less;
If paid to an employee who has been affected by a natural disaster or emergency.

In other cases, the employer is obliged to deduct personal income tax to the state treasury at the standard rate of 13% and indicate this fact in tax reports.

How material aid is formalized in connection with a difficult financial situation

The order of registration will depend on the category of the population to which the person in need belongs. In most cases, he needs to prepare a package of supporting documentation and visit the competent authority.

Registration for working citizens

If a person plans to receive funds from the management of the enterprise, he must adhere to the following algorithm:

Collect supporting documentation. The package of papers depends on the basis on which the person is eligible for benefits.
Make a verbal request to your supervisor.
After obtaining consent, write a statement.
Get the manager's resolution for the application.
Transfer the document to the accounting department.
Wait until the money is transferred to the salary card or receive it in cash.

The legislation does not contain specific requirements for the content of such statements. But in it you need to indicate the points that will allow you to identify it. The following information must be reflected:

information about the employee and the manager,
Company name,
the position held by the applicant,
a request for disbursement,
the reason why he needs financial support,
date and personal signature.

Often, organizations have standard forms or templates for such applications. When filling out an application, it is important to comply with the document flow rules adopted at the enterprise.

If the company's management decides to satisfy the employee's request, it is necessary to issue an order to this effect.

Note! When determining the amount of such benefits, the regional coefficient is not applied, which affects the increase in salaries in some regions of the Russian Federation.

Accrual of financial aid to students

To calculate this allowance, a student who has a reason must adhere to the following algorithm of actions:

Collect supporting documentation;
Draw up a statement with a request;
To certify this document with the head of the group or the dean's office. Each educational institution has its own document flow rules, which must be adhered to;
Attach documents confirming the reasons for the difficult situation to the application;
Transfer the documentation with the application to a special department of the educational institution, whose competence includes the accrual of such benefits;
Wait until the department makes an appropriate decision;
Wait until the money is transferred to the card of a banking institution, which is used to accrue the scholarship.

It is important to reflect the following aspects in the proposal text:

student details and educational institution,
the group in which the person is trained,
request to transfer money,
a description of the grounds for receiving money, the current situation,
date of compilation and personal signature.

An application with a request for benefits is drawn up in accordance with the form adopted in the educational institution. As a rule, the dean's office has examples of such documentation. The student can use such a template by adapting it to a specific situation.

Receiving financial aid for the unemployed

If a person is not officially employed and is not a student in an educational institution, he must apply for benefits due to his difficult financial situation at the social protection department at his place of residence.

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The procedure for implementing the procedure will be as follows:

Preparation of supporting documentation;
Contacting the competent authority;
Drawing up an application with a request for the accrual of money;
Transfer of the application and the package of papers to the social security officer;
Waiting for the corresponding decision of the social protection authority;
Getting money if decision was positive.

It is important to indicate the following information in the application text:

Full name of the applicant,
residence address,
passport data,
data of the document, which is the basis for the provision of benefits (certificate of a pensioner, disabled person or other paper),
request for the accrual of funds,
list of documents to be attached to the application,
date and personal signature of the applicant.

Note! It will take no more than 10 days to review the application in any institution. At the end of this period, the person must be provided with an allowance or a reasoned refusal issued.

Required documents

The package of documentation is formed based on the status of the applicant and the current life situation. In most cases, you must provide:

Statement;
Passport or other proof of identity;
Document confirming the status of the applicant. This could be:
1. Student ID;
2. Pensioner's certificate;
3. Disabled person's certificate;
4. Certificate stating that the applicant is a single mother;
5. Help from antenatal clinic about pregnancy;
6. Birth certificates of children.
Doctor's prescription for expensive medicines;
Referral for an expensive procedure, operation;
Any payment documents, checks, receipts that prove the costs.

Important! The more complete the package, the more likely it is to receive a positive decision from the competent authority.