Application for financial assistance: how to write it correctly + general information + key points on compilation + 8 reasons for filing + features of taxation of benefits.
Under the conditions of official employment and the occurrence of unforeseen, both positive and unfavorable situations, each employee can ask his manager (individual entrepreneur) or trade union (being its member) to provide cash benefits.
When can a worker contact his superiors? How to write an application for financial assistance? Is it subject to income tax?
Application for financial assistance: general information
The Labor Code of the Russian Federation does not say much about the material format of assistance. One thing is clear: every employee who has faced financial difficulties, regardless of their position in the team, can ask for it.
Whether a person is a worker with experience who is conscientious in the performance of his duties, or an employee who has been presented with disciplinary action Everyone has the right to apply for financial assistance.
We draw your attention to the fact that financial support from the management of an enterprise (organization) is characterized by a one-time nature. Those. it is provided one-time, in full, and not in parts over a certain period of time.
Moreover, labor law does not oblige the authorities to respond positively to your request. Material format of assistance is issued only on the basis of a good reason and at the initiative of the director.
Usually, the “social package” provides for material payments as assistance. Some companies regulate this issue in collective agreements. If the employer responds favorably to your request, a resolution is imposed and an appropriate order is drawn up.
For example:
The accounting department, on the basis of a written order of the governing body, issues money to you from the reserve fund / unspent profits against signature. You do not need to refund the amount you have received. Also, the financial assistance provided does not affect the calculation of salary in any way.
On the application, you can specify the amount of benefits you need, but, as a rule, the boss decides on an individual basis how much to accrue to you. The amount of financial support can be fixed only if it is stipulated by the labor agreement.
Key points for writing an application for financial assistance
If you don't know how to write , follow the guidelines below.
A request for financial assistance is drawn up, focusing on the basic rules business letter. Not needed in the smallest details describe your problem. Observe conciseness, grammar and punctuation rules.
- The header indicates the position and full name of the person to whom the document is addressed (the name of the company is mentioned). It can be an employer, chief accountant, chairman of the trade union.
- Next, the applicant writes his last name, initials. In addition, in large and multidisciplinary organizations, the unit in which he works, his post is indicated.
- After the indent, from a new line, in the middle (with a capital letter without a dot at the end), the name of the document "Statement" is written.
- Then follows the text where you state the essence of the problem.
- At the end, list copies of which papers you are attaching to the application for financial assistance.
- Put the date, your signature.
Reasons for filing an application for financial assistance
Considering the allowable reasons, a sample application for financial assistance will be provided for each specific case.
Before contacting the employer, collect all the necessary papers.
The request is made in writing due to such life circumstances.
No. 1. Replenishment in the family.
It is about the application that is most often submitted. Financial assistance is issued upon the birth of not only the first baby, but also each subsequent one.
Usually the amount of the allowance does not exceed the amount of 50,000 rubles per child.
AT this case apply until the child reaches the age of one. To count on financial support, documentary evidence must be attached to the application - passports of the spouses, birth certificate.
In addition, the second family member must take a certificate from his/her work that he/she has not been given financial assistance, and he/she will not ask for it.
You can also count on receiving an allowance for the adoption / adoption of a child. The application is submitted no later than six months after the young people became guardians.
No. 2. Vacation.
A nice addition to the standard holiday accruals may be a cash bonus. Even the Labor Code of the Russian Federation affects the issuance of material assistance in this case, but does not oblige the enterprise to provide it.
The trade union is responsible for providing financial assistance for the holidays. Therefore, when compiling an application, it is necessary to indicate not the name of the director, but the official who is responsible for the distribution of bonuses.
Number 3. Death of a next of kin.
The closest relatives are not only parents or children. Financial support is also provided to an employee whose grandfather or grandmother has died.
Brothers and sisters also fall under the category of close relatives. The amount of the allowance is determined by the collective agreement. A written request is accompanied by a death certificate, a document confirming the relationship with the deceased.
No. 4. Marriage.
The time frame for filing an application is within 90 days from the date of the family's creation. The evidence is directly the certificate of registration of marriage. The amount of assistance does not exceed 4,000 rubles.
No. 5. Difficult financial situation.
If your family has many children, or due to other circumstances you do not have enough means of subsistence, do not hesitate to apply for financial assistance.
You will not be denied if:
- you have a disability and live alone;
- alone they are forced to raise children, and from all income - only salary;
- your spouse is temporarily disabled;
- there are other justified reasons for the constraining financial situation.
No. 6. Expensive treatment, upcoming surgery due to a serious illness.
The exceptions to this reason are HIV, abortions and plastic surgery interventions.
If an employee or a member of his family becomes seriously ill, this is an equally good reason to ask for financial assistance. Of course, you can’t do without a certificate from a doctor and pharmacy checks.
The amount of the allowance can reach 4,000 rubles. or set out in a collective agreement. Sometimes the employer bears all the costs indicated in the coupon.
No. 7. Loss of property and savings due to natural disasters, emergencies.
It is also advisable to draw up an application for material assistance in cases where the employee’s housing, belongings are destroyed, material damage is caused due to the forces of nature, criminals and other circumstances that he could not influence.
These include: fires, robberies, floods, hurricanes, earthquakes, etc. Victims receive mandatory financial support for state level, however, the authorities can also help you financially.
Confirming papers will be certificates from the police, the Ministry of Emergencies, the fire department, etc. The service must indicate the extent of the disaster in the document.
No. 8. Work injury.
The FSS receives contributions from the employer for each employee, which are mandatory and insure the mercenary from work-related injuries.
Those. in case of accidents at work, you are guaranteed to receive some compensation. However, such an obligation is established by Russian law in relation to partial/complete disability, injury, including death.
What to do if you undermined your health at the workplace, but these are minor injuries that are not life-threatening? Write an application addressed to the director and attach an extract from the emergency room to it. You can supplement the evidence base with evidence of eyewitnesses of the injury that occurred.
Fill out an application for financial assistance.
How to arrange? Detailed instructions.
Do I need to pay income tax?
Those who make up an application for the provision of benefits by the enterprise are interested in the question: “ Is financial aid taxable or not?". Russian Tax Code, specifically Art. 217 para. 28 ( https://goo.gl/h3XoDG) indicates that with financial support in excess of 4,000 rubles. a mandatory fee must be paid.
Without tax deductions there are some types of financial assistance. An exception is the allowance for the birth of a child, when its value is 50,000 rubles. No cuts in death benefits native person, an employee with a disability group.
Regardless of the amount of accruals, personal income tax is not withheld in case of natural disasters, from victims of terrorist acts carried out on the territory of the Russian Federation.
If moments have suddenly arisen in your life that require financial costs, and you belong to the category of poor citizens or are simply “aground”, do not aggravate the situation with loans, part-time jobs and debts.
See how to apply for financial aid and ask your director to step into your position. With the status of a conscientious worker and great work experience you can count on support.
In life, situations often occur when not only moral support is needed, but also material. These events do not have to be associated with troubles, they can be joyful, for example, the birth of a child or a wedding. Depending on the reason why a person wants to receive money, an application for material assistance can be written to your employer or to government organizations.
Financial assistance from the employer
The legislation does not oblige the employer to pay his employees any money other than wages. However, most companies give employees the opportunity to receive financial assistance in some situations. Measures for social support of employees can be issued by a separate order or regulation on the provision of material support, prescribed in a collective agreement or labor contract.
In large companies, the size of the cash fund for additional payments to employees is approved annually.
The most common reasons for receiving financial assistance are:
- marriage;
- birth of a child;
- anniversaries;
- taking a well-deserved rest;
- or his close family member;
- industrial injury;
- disability.
In some cases, for example, when going on vacation or retirement, you do not need to write an application. As a rule, in such cases, the employer issues an order for cash payment on his own.
For example, in the text of the order they write:
“Give working leave days to the leading manager of the sales department Prokhodko L.K. from 05/12/2018 to 06/08/2018 Pay Prokhodko L.K. financial assistance for vacation in the amount of 50% of the official salary.
The exception is situations when, for example, an employee goes on vacation not according to the schedule, but in agreement with the employer.
Then the request for financial assistance can be immediately indicated in the application for vacation.
For example, an employee can write in the text of the application:
“I ask you to grant me another vacation from 05/01/2018, as well as to pay financial assistance for recovery in the prescribed amount.”
An additional payment for vacation can be set in a fixed amount or as a percentage of the employee's salary.
Also, an additional condition for obtaining it may be the duration of part of the vacation that the employee takes.
The management of the company may not establish certain types of payments in internal documents, but provide support to employees by analogy with government subsidies.
For example, the owner of an enterprise, at the request of workers with many children, pays the amounts necessary for the purchase of school supplies and uniforms for children from large families.
Financial assistance from the company may be subject to income tax.
You do not need to pay tax if the amount of assistance is less than 4 thousand rubles, and in the event of the birth of a child (if he is less than six months old at the time of the request) - no more than 50 thousand rubles.
How to write an application for financial assistance
When applying for payments to the employer or the trade union committee, an employee of the company can write a free-form application.
In large organizations, for the uniformity of workflow, samples of various statements can be developed. They can be obtained from the Human Resources Department.
At the top of the sheet on the right indicate, in the appropriate case, to whom and from whom the application is being submitted. That is, the position and full name of the head, as well as the data of the employee who wants to receive help from the enterprise.
Then the name of the document “application for financial assistance” is written.
The text of the document indicates the request for money and the reason why they are asked. It would not be superfluous to indicate the clause of the provision on payments, collective agreement or contract, where the employer indicated the type of material assistance that the employee is counting on.
Put a signature with a transcript and the date of submission.
As a rule, the employer does not establish additional conditions for receiving material assistance. However, in some cases, it is additionally necessary to confirm that the payment did not come from other sources or that none of the family members received it.
A complete list of required documents can be found in the personnel department or the accounting department of the company.
If several family members work for one employer, then the payment of assistance can be carried out both to one of them and to each employee. This will depend on the decision of the company's management.
Examples of financial support applications
One of the most common grounds for applying for financial assistance is the birth of a child in the family.
In such a case, one or both parents may apply to their employer with a statement as follows:
“I ask you to provide me with financial assistance, in connection with the birth of my child Seprykin A.S. on April 21, 2018. I am enclosing a copy of the birth certificate with the application.”
Another common reason for requesting financial support is the death of an employee or one of his family members. As a rule, assistance is provided to the children, parents or spouses of the deceased.
The text of the statement can be formatted as follows:
“I ask you to allocate funds for the burial, in connection with the death of my father Pogrykin Z. Zh.” In this case, copies of the death and birth certificates of the applicant are required, which indicate the degree of relationship.
With a long illness, assistance can be provided not only in cash. At the expense of the organization can be acquired medications necessary for treatment. In this case, the employee can indicate in the text of the application what exactly he needs to restore:
“I ask you to purchase the drugs necessary for successful treatment, the list of which is attached.” The basis here will be the prescription of medicines by the attending physician and their required amount for treatment.
An employer can help an employee with money not only in those situations that are indicated in the internal regulatory documents of the company.
Assistance to employees in situations that are not specified in the documents
You can ask for help in various life situations, however, its payment remains at the discretion of the managers.
For example, an employee's apartment building burned down due to a lightning strike. He may try to get help rebuilding a house or renting a place to live. In this case, the text of the statement reads:
“I ask you to consider the possibility of providing me with a one-time assistance for the purchase building materials for the restoration of the dwelling, as well as a monthly allowance to compensate for the costs of renting an apartment until the burnt-out house is restored.
To such a statement, it is necessary to add copies of the act of fire and technical expertise on the causes of the incident and the contract for renting an apartment. Additionally, certificates of absence in this locality other housing with the applicant and members of his family.
In this case, the management can meet the employee halfway and satisfy his request in whole or in part, appointing, for example, not monthly payments, but one-time compensation.
In addition, assistance can be provided not only in the form of money, but also the purchase of various goods for the needs of workers.
For example, suppose an employee is injured at work. He can turn to the management of the company where he worked and ask for help in acquiring the goods necessary for restoration or treatment. In such a case, the statement could be written as follows:
“I ask you to help me and purchase a device for restoring motor functions (walkers) at the expense of the enterprise.” A doctor's opinion on the need for such equipment can be attached to the application.
If necessary, an employee may ask management to help him with money or certain types of goods. The main reasons for which additional funds will be allocated to employees are indicated in local documents within the organization, however, the owner of the company may consider the employee's request in a situation that is not provided for in the collective agreement or labor agreement.
In addition, in difficult life situations, you can count on state support in the form of various subsidies or lump sum payments. You can also turn to state institutions for help if the salary is below the minimum established in the region or if several minor children are brought up in the family.
Financial assistance from the state
The state provides many types of support, which are expressed in the form of various benefits, discounts, subsidies, payments Money etc. These include:
A complete list of possible types of assistance and situations when they can be used will vary depending on the region of residence.
In order to receive them, it is necessary to collect a package of documents, depending on the purpose of the payment. A specific list will be prompted in the state agency where a person should apply with a statement. Write an application for assistance. As a rule, application forms for receiving financial assistance from the state can be taken at the place of application. However, it is not forbidden to fill out such an appeal yourself in a free form.
To receive the payment, they apply to the social security authorities at the place of residence or submit an application and documents through the multifunctional center and the State Services portal. On the website of the MFC and "Gosuslugakh" you can find a sample application for material assistance, fill it out, and then print it or send it to in electronic format by signing with EDS.
Part of the benefits can be obtained both from the social security authorities and from the employer.
For example, a working woman issues a child care allowance through the personnel department and the accounting department of the enterprise. The same is true for funeral payments. They can be obtained from a government agency only if material assistance was not received at the place of work of the deceased or his close relatives.
An example of how to write an application for financial assistance for paying utility bills
One of the most common cases of applying for financial assistance is receiving a subsidy for utility bills. This type of support is provided to low-income citizens, large families, etc.
- The header of the application indicates the organization where the applicant is applying (Housing Committee).
- Then the full details of the applicant (full name, passport details, registration address, contact details).
- In the text of the application, they write “I ask you to provide material assistance, a subsidy for paying utility bills.” Additionally, indicate information about cohabiting family members and their income.
To transfer money, you must provide bank account information.
This can be either a separate account opened for such transfers, or a salary card or passbook.
You also need to indicate in the text of the appeal your consent to the verification of the data provided and the request to other organizations for the missing information.
The application is certified with a handwritten signature and the date of completion is affixed.
When applying to government agencies for material support, you must have an identity card, all the main documents indicated in the application, as well as their copies.
Financial assistance is a one-time cash payment. Under current laws Russian Federation, mat. assistance certified by employment contract, can be equated to wages - this payment is also subject to all taxes and deductions. If the payments are not mentioned in any way in the employment contract, then it refers to unrealized expenses, which means that they are taken into account as “Other expenses”.
According to paragraph 23 of Art. 270 of the Tax Code of the Russian Federation, any material assistance cannot be recognized as expenses for the purpose of calculating income tax. Financial cash investments of insurance premiums for mandatory social security. insurance against any accidents at the enterprise or prof. diseases are included in the group "Other expenses" associated with the production and sale, in accordance with Art. 264 and 272 of the Tax Code of the Russian Federation. Existing finances may be recognized as other expenses for income tax purposes at the time of their accrual.
You can avoid taxes by getting mat. assistance to pay for medical services (documents confirming the required expenses are required).
It is also worth noting a small plus: such assistance is not necessarily issued only to employees of enterprises - it can be issued to former employees and even to unauthorized persons.
In what cases is material assistance assigned to an employee?
You can receive financial assistance on your own application with the necessary documents or certificates attached to it. For example, when requesting the issuance of mat. assistance during the hospital, the employee must provide relevant certificates of illness and diagnosis, as well as a check for payment for the rehabilitation of the individual.
There are the following types of financial assistance to the employee:
- mat. assistance to an employee of the enterprise who has health problems;
- helping an employee who has an unforeseen financial crisis;
- in the event that an employee has any vital significant event requiring considerable financial costs (for example, material assistance to the relatives of a deceased employee, the birth of a child, weddings, etc.);
- financial assistance to an employee for vacation.
Typically, these payments are made on an individual basis. In addition, this money cannot be issued as compensation for the employee's financial losses not related to the enterprise.
Application form for financial assistance to an employee
So, let's figure out how to apply for financial assistance to an employee. First of all, you need to make an application. In the application, it is necessary to indicate the reason why you need the mat. help. The circumstances for obtaining financial assistance, on the basis of which an employee can write an application, are very different (for example, material assistance to an employee for treatment, in connection with the birth of a child, wedding, funeral, retirement, etc.).
Do not forget that when filling out your application, documents or certificates that can testify to specific circumstances must be attached. It is also necessary to remember that financial assistance is of a one-time nature and has no connection with the fulfillment of their labor obligations by the employee.
The amount of financial assistance depends on the basis (reason) for the provision of financial assistance. Nowadays, the maximum size of the mat. assistance for those who have a reason to receive it is not limited:
- for the categories specified in paragraphs 2-21, there cannot be more than 5 sizes of the main wages;
- for the categories specified in paragraphs 22-24, is calculated taking into account the actual costs at sight necessary documents, indicating the amount of costs.
Sample. Application for the provision of MP
||||||||||||
Director of LLC "Company"
Lagunov M.V.
From Kuprunov K.R.
Deputy director of the company
STATEMENT
In connection with the death of his brother on September 19, 2014 (Kuprunov Evgeny Romanovich)
please help me financially.
Enclosed: a copy of the death certificate of this person.
September 24, 2014 K.R. Kuprunov
Signature _____
|||||||||||
An order for the payment of material assistance to an employee
After the consent, the director draws up an order for the issuance of material assistance to the employee.
The amount of cash assistance depends on the incident that caused the worker to need it.
Also, if the employment contract does not say anything about the payment of financial assistance, then the amount can be negotiated with the director of the enterprise or the entire team. In the event that net profit is used, the main result is taken by the founders of this company.
And only after that it is possible to issue an order for the provision of financial assistance.
Usually such an order is drawn up arbitrarily, because in the Russian Federation there is still no approved form.
The order must include the following::
- the amount of assistance provided;
- the period for which it will be issued 100%;
- the source from which payments are received.
Sample. Order for financial assistance
|||||||||||||||||
ORDER No. 8-k
on the payment of material assistance in the event of a death in the family
In connection with the death on September 19, 2014 of the brother of the deputy director of the company LLC "Company" Kiril Romanovich Krupov, as well as on the basis of paragraph 2.3 of the Regulation on the payment of material assistance to employees of LLC "Company", approved by order No. 1-17 dated January 13, 2014,
I ORDER
1. Pay Kiril Romanovich Krupnov a one-time assistance on the occasion of the death of his brother in the amount of 30,000 rubles by December 1, 2014 inclusive.
2. Responsible for the calculation and payment of financial assistance to appoint the chief accountant Petrova N.A.
Attach: a copy of the brother's death certificate dated September 19, 2014 No. GK-AB 22414432, issued by the Dubrovsky Civil Registry Office for St. Petersburg.
General director
LLC "Company" _____ M. V. Lagunov
Acquainted with the order: 30. 09. 14 ________ / Petrov N. A. /
Acquainted with the order: 30. 09. 14 ________ / Korepov A. N. /
||||||||||||||
Order for the issuance of gifts to an employee
Individual entrepreneurs, as well as the head, have the opportunity to give gifts to employees at their enterprise public holidays, about the birth of a child, marriage or, say, retirement. In addition, it is not uncommon to give gifts to children on New Year which a leader can do.
On the this moment the maximum limit for issuing financial privileges is no more than 4,000 rubles per person per year.
When issuing gifts, personal income tax is not withheld (clause 28, article 217 of the Tax Code of the Russian Federation). Naturally insurance premiums such incentives do not need to be accrued, even those issued in cash, but only on the condition that the enterprise has drawn up a written gift agreement with the employee, and the gift itself is not provided for by an employment or collective agreement.
Did the article help? Subscribe to our communities.
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 documenting 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 public 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;
AT 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 base salaries (base 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 economic activity approved by federal government 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 financial assistance is social service provided to employees to support them and improve their living standards (GOST R 52495-2005 " social services population. Terms and definitions", approved by the Order of Rostekhregulirovanie of 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 items of first aid. needs, fuel, as well as special vehicles, technical means of rehabilitation of the disabled and persons in need of outside care.As practice shows, material assistance is most often 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 financial assistance is an element of remuneration and is provided to the employee to 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 the previously issued legal acts federal bodies state power Russian Federation or state authorities 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). Accordingly, one should be guided by the Clarification approved by the Decree of the Ministry of Labor of the Russian Federation N 49.
According to paragraph 1 of the Clarification, percentage allowances for persons working in the regions of the Far North, areas equated to them, in the southern regions Eastern Siberia, Far East, and coefficients (regional, for work in high-mountainous regions, for work in desert and waterless areas) established for wages of persons working in areas with adverse climatic conditions are accrued on actual earnings, including remuneration for long service, paid monthly , quarterly or one time.
In addition, in accordance with paragraph 19 of the Instructions on the procedure for providing social guarantees and compensations to persons working in the regions of the Far North and in areas equated to regions of the Far North, in accordance with the current regulations, approved by Order of the Ministry of Labor of the RSFSR dated November 22, 1990 N 2, wages on which bonuses are charged do not include payments by coefficients to wages, by average earnings, one-time remuneration for length of service, remuneration based on the results of work for the year, material assistance, as well as payments that are of a one-time incentive nature and are not determined by the remuneration system.
Since material assistance cannot be recognized as actual earnings, it is not possible to charge a regional coefficient on it.
Financial assistance and maintenance obligations
The list of types of wages and other income from which alimony for minor children is deducted is approved by Decree of the Government of the Russian Federation of July 18, 1996 N 841. According to paragraphs. "l" of clause 2 of this List, alimony is withheld from the amounts of material assistance, except for 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 identifying, preventing, suppressing and disclosing terrorist acts, other crimes. That is, alimony should be withheld from the amounts of material assistance.
Financial assistance and average earnings
Recall that average earnings calculated for vacation pay, compensation for unused vacation, as well as for calculating benefits for temporary disability, for 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;
- to conduct 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.
By this direction 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.
Fact 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. To receive financial assistance in the name of the director, a personal application of the employee (his close relative), a pensioner, indicating the reasons for the payment of 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. Payment of financial assistance is processed by the accounting department disbursement order and issued from the cash desk or transferred to the current account specified in the submitted application.
3.4. The amounts of material assistance are not included in the expenses recognized in the calculation of income tax.
As we have already indicated, the employee must submit an application in any form addressed to the employer, attaching copies of the relevant supporting documents.
Let's present the main reasons for the allocation of financial assistance in the table and indicate what documents they must be confirmed.
Reasons for paying financial assistance | Supporting documents |
Due to emergency situations (theft, fire, flooded apartment, etc.) | Documents confirming the fact of an emergency, issued by the relevant organization |
For surgery, expensive treatment, prosthetics, expensive medicines | Contract for treatment, operation; Help-referral of a doctor; Documents confirming the actual payment (payment documents, invoices, invoices, receipts, etc.) Required documents issued in the name of the applicant, and receipts for the purchase of medicines); personalized recipes. If necessary, you can also request certificates from relevant institutions, organizations, documents (referral, epicrisis, etc.) indicating the medical institution, confirming the need for paid expensive medical care for vital indications |
Due to the heavy financial position which is justified, in particular, by the following: Lives alone (one); Has a disability; One (one) brings up children and has no income other than salary; The large family; Husband (wife) temporarily does not work; etc. | Certificate of disability; Single mother's certificate; Copies of the child's birth certificate; etc. |
On the occasion of the death of close relatives (mother, father, wife, husband, children) | Copy of birth certificate (for children) |
Organizing an employee's funeral | If there are relatives: Copy of death certificate; Copy of marriage certificate (for husband, wife); Copy of birth certificate (for children). If there are no close relatives: Copy of death certificate; Receipts and checks confirming the cost of the funeral; Union petition for funds, specifying who is trusted to receive the money |
In connection with marriage | Copy of marriage certificate |
In connection with the birth of a child | Copy of the child's birth certificate |
When considering an application submitted by an employee, the employer puts on it his resolution on the payment or non-payment of material assistance. If the head approved the payment of material assistance, an order is issued, which must contain the required details: full name the person to whom financial assistance is provided, its amount and source of payment, as well as the basis. Recall that there is no unified form of such an order, therefore it is issued in an arbitrary form approved by the institution.
Here is a sample order for the payment of material assistance in connection with expensive treatment.
FSBI "Novorossiysk Research Institute
traumatology and orthopedics" Ministry of Health and Social Development of the Russian Federation
Novorossiysk | 15.01.2013 |
Order for the payment of financial assistance
In connection with the long-term illness of the surgeon Kostrov B.P. and treatment in the hospital 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./
An application for financial assistance is the basis for receiving the appropriate payment from the employer or from the state. Consider how to write an application for financial assistance using specific samples as an example. You will be able to download these samples and application forms.
Read in the article:
An employee or a member of his family (spouse, child, parent) has the right to apply to the company for financial assistance. The company is entitled to pay it. Typically, organizations do this by own funds: retained earnings of previous years or profit of the current year.
How to write an application for financial assistance
The legislation does not contain a strictly established form of this document. As a rule, an application for financial assistance is made in any form.
Financial assistance is a gratuitous payment in favor of a person. The reason is: death of a family member, damage from an emergency, another vacation, any holiday event, etc.
Some companies independently develop and approve internal documents a unified application form for financial assistance.
Keep the points in the next section in mind when designing a form.
Contents of an application for financial assistance
The application for assistance should consist of three sections:
- Hat. It specifies the recipient. Usually this is the director of a legal entity or individual entrepreneur. Also indicate the full name of the company, full name and position of the employee applying for help
- Main part. It serves as a justification for the right to financial assistance. Write it in the form of a request-appeal. It sets out in detail and clearly the reasons why assistance is required, indicate the amount requested and provide a list of attached documents (if necessary) that confirm the occurrence of the described case.
- Date, signature and transcript of the employee's signature. These details confirm the identity of the employee.
The application form for financial assistance may look like this:
How to apply for financial assistance
The finished application for financial assistance and the documents attached to it are transferred directly to the director of the company, his secretary or individual entrepreneur. In large companies, the document is usually brought to the personnel department or accounting department.
The director examines the documents and puts his resolution on the application:
- “Refuse”
- “Pay in full”
- If the assistance is partial, he will write how much it should be provided.
When the resolution is set, the documents are transferred to the personnel departments. Personnel will prepare an order for payment. It looks like this:
- Download the application form for the provision of material assistance to an employee
- Sample order for the provision of material assistance to an employee download
After that, the accounting department will pay the money to the employee.
Amounts of financial assistance not exceeding 4000 rubles are not subject to personal income tax
How to issue financial assistance
There are two ways to provide it.
- Financial assistance at the expense of the profits of previous years. Permission to pay out of these funds must be provided by the founders, participants or shareholders of the company (depending on its organizational and legal form). The decision is made based on the results of the general meeting. When there is only one founder, the general meeting is not held.
The decision is drawn up in a protocol in writing.
The legislation does not provide for a mandatory form for this document in terms of LLC. But it is imperative to indicate the date and number of the minutes, the place and date of the general meeting, as well as the issues considered at it and the decisions taken on them.
The difference between the AO protocol is that it must be issued in duplicate. The document must also have the required details provided for by the Federal Law of December 26, 1995 No. 208-FZ and the Regulations, approved. by order of the Federal Financial Markets Service of Russia dated 02.02.2012 No. 12-6/pz-n.
After the founders, participants or shareholders have made their decision, it is the turn of the director of the company. He draws up an order for financial assistance.
- Financial assistance on account of the profit of the current year. In this case, permission from the founders, participants or shareholders is not required. The director himself makes the decision, as he is engaged in the regulation of current activities.
How to reflect financial assistance to an employee in accounting
The payment is reflected in the posting:
Debit 91-2 Credit 73 (76)
- financial assistance accrued to the employee.
This posting is also made in the case of using it as a source of net profit of previous years and in the case of using the profit of the current year (quarterly, half a year, 9 months).
Accounts 84 do not apply to reflect such costs. Financial assistance is other expenses that affect the financial result of the company.
Example
The employee submitted an application and supporting documents to the company for the provision of financial assistance in connection with the wedding.
The next day, a general meeting of founders was held. It decided: to pay financial assistance at the expense of part of the profits for 2017.
The director of the company issued an order on the payment of material assistance from the profits of 2017.
Postings in accounting:
Debit 91-2 Credit 73
- 3900 rubles. - reflected financial assistance;
Debit 73 Credit 51
- support has been paid.
Financial assistance to family members of an employee who has died is reflected in the accounting by the following entries:
Debit 91-2 Credit 76
- financial assistance has been credited;
Debit 76 Credit 50 (51)
- aid has been paid.
We also note that the company has the right to provide material assistance with property. The legislation does not prohibit this.
The operation is reflected by the posting:
Debit 73 (76) Credit 41 (10, 01, 58)
- financial assistance provided by property.
personal income tax with material assistance
Financial assistance is subject to income tax individuals. But for some cases, the Tax Code establishes exceptions. We list them below.
Please note: lump-sum financial assistance is considered to be a payment for certain purposes provided no more than once a year within the same basis. It is exempt from taxation, regardless of the order of payment (immediately or in installments during the year). The main thing is the presence of one reason - one order for the provision of material assistance. If there is more than one order, the payment is not considered a one-time payment. In this case, personal income tax is withheld from the amounts paid on the basis of the second and subsequent orders.
We also note: when exempting from taxation of financial assistance in the amount of less than 4,000 rubles, it can either be considered a stimulating payment or not be related to labor results at all. In this case, the purpose of the payment is not important.
In terms of the release of financial assistance for a deceased employee's family member, the payment is also not taxed for a person who died as a result of an accident at work. The death certificate will serve as proof. You may also need a marriage or birth certificate to confirm the relationship.
Also, the amount paid in connection with the death of a close relative of an employee not formally recognized as a family member (brother, sister) is not taxed. But when you need confirmation that the deceased lived with the worker.
In accounting:
Debit 73 (76) Credit 68 sub-account "Calculations for personal income tax"
- withheld personal income tax with financial assistance.
Example
An employee applied for financial assistance for the wedding in the name of the director of the company.
The next day, the director issued an order to pay the employee 6,000 rubles from the current year's profit. The money was withdrawn from the cash register on the same day.
This payment was made to the employee for the first time since the beginning of the year. She is not entitled to deductions.
Tax withheld from excess of 4,000 rubles, that is, from 2,000 rubles:
2000 rub. × 13% = 260 rubles.
Postings in accounting:
Debit 91-2 Credit 73
- 6000 rubles. - financial assistance is included in other expenses;
Debit 73 Credit 68 subaccount "Calculations for personal income tax"
- 260 rubles. - personal income tax was calculated from an excess of 4000 rubles;
Debit 73 Credit 50
- 5740 rubles. (6000 rubles - 260 rubles) - financial assistance was paid through the cashier.
Financial assistance insurance premiums
Mandatory pension insurance contributions and “injury” contributions are withheld from material assistance. But there are also some exceptions. So not subject to taxation:
- Help (including former employee who retired due to retirement) in the amount of less than 4,000 rubles during the tax period.
- One-time financial assistance in the amount of less than 50,000 rubles, provided within the first year from the date of birth or adoption of a child.
- A payment of any amount made due to an emergency, such as a natural disaster.
- A one-time payment in any amount to a family member of a deceased employee (including a former employee who is a pensioner).
- Financial assistance in any amount to the victim (relative of the deceased victim) from the terrorist attack on the territory of the Russian Federation.
In other cases, insurance premiums should be withheld from the amounts of financial assistance.
We also note: it is possible not to withhold insurance premiums from financial assistance, which is not related to the results labor activity. After all, deductions are made from payments within the framework of labor relations.
At the same time, the payment is not stimulating and is not related to the qualifications of the employee, the complexity of the work performed by him. The presence of labor relations in this case does not yet mean that all payments to the employee are related to wages. Accordingly, payments for holidays, the birth of children, etc. can be taken out of the scope of labor relations.
Thus, they fall under Article 420 of the Tax Code of the Russian Federation (post. No. 17744/12 of the Presidium of the Supreme Arbitration Court of the Russian Federation dated May 14, 2013, determined by the Supreme Court of the Russian Federation dated February 19, 2016 No. 307-KG15-19614).
But keep in mind that inspectors may not agree with this position. There is a possibility of a tax dispute and litigation.
Application for financial assistance at the birth of a child
Support of this kind can be established by local regulations of the company. But in any case, the employee should submit an application to the company and request the amount in it. In this case, a copy of the birth certificate must be attached to the document.
The document looks like this:
- Sample application for financial assistance at the birth of a child download
Application for financial assistance in connection with the death of a family member
They also draw up an application, regardless of whether the payment is registered in local regulations.
It is important to indicate in the document the degree of kinship with the deceased and indicate the list of documents confirming it, as well as the death of documents.
See an example of filling below:
- Sample application for financial assistance in connection with the death of a family member download
Vacation allowance application
This payment can also be established in local regulations. At the same time, it can be either social or labor in nature.
In the first case, it will be fixed and will not depend on the results of the work.