Application for financial assistance. Material assistance to the employee: payments, types, registration and accounting How the amount of social benefits is calculated

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 the current activities of the company. 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 carrying out their professional activities at enterprises located in the regions of the Far North and equated to them.

Retention

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

Documenting

Since there is no 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:

1. The name of the act.
2. Date of preparation.
3. The name of the company.
4. Contents of operation.
5. Indicators in monetary and physical terms.
6. 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:

1. Financial assistance at the birth of a child during the first year of his life (no more than 50 thousand for each).
2. Allowance for a citizen injured in a terrorist attack on the territory of Russia.
3. Financial assistance to an employee in the event of the death of his relative.
4. 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:

1. The basis for calculating the insurance premium is wages (income).
2. 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.
3. 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 assistance is transferred to former employees - retirees, then they can receive these contributions, provided that they submit an application before the end of the year. If the benefit is paid to the employee every month during a calendar year, the deduction is granted from the beginning of the relevant period. At the same time, the total amount of material assistance is reduced by 4 thousand rubles (non-taxable amount). In accounting, personal income tax, which is withheld from an amount exceeding 4 thousand rubles, should be reflected in the following entry: Dt 70 (76) Kt 68, subacc. "Payments for personal income tax".

Poor and 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 submit information about this to the tax authority in the form No.-2 of personal income tax.

Profit deductions

According to Art. 270, paragraphs 23 and 21 of the Tax Code, material assistance to employees of the enterprise, regardless of its grounds, is not included and is not taken into account when taxing profits. This provision applies regardless of whether the benefit is provided for in an employment or collective agreement or not. In order to avoid discrepancies between tax and accounting, it is 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:

1. 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).
2. Decisions of state authorities, certificates from SES, DEZ and other authorities, confirming the fact of an emergency.
3. Papers certifying the occurrence of a terrorist attack on the territory of Russia (for example, a certificate from the Ministry of Internal Affairs).
4. 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.

Due to various life reasons, each person can be in an unfavorable financial situation. There are several options for getting out of difficult circumstances. One of the most accessible is a request for material assistance from an employer.

True, it should be noted that in monetary matters, the management of enterprises meets halfway to their subordinates only when their requests have a serious justification, or, more simply, good reasons.

It is important to remember that it is not the employer's responsibility to provide financial assistance, it is solely an act of goodwill. Quite often, employers put a certain limit on the provision of material assistance, both in terms of the money issued and in terms of its frequency.

Files

How to write an application for financial assistance

There is no single standard form for everyone to write this statement, so everyone can write it in free form. True, at large enterprises that independently develop their own forms of documents, they often have their own unified form for providing material assistance. The main thing when filling out an application is to honestly state the problem, choose the right wording and provide the employer with an evidence base. This means that when writing out material assistance for yourself, it is advisable to attach certificates confirming its need and other documents to the corresponding application.

As a rule, employers respond positively to such a request if it is caused by an upcoming marriage, the birth of a child, a serious illness, the loss of a loved one, an accident, etc. An important role is played by how productively and responsibly the employee works (disciplinary sanctions, reprimands and other previously manifested negative reactions from the management will be a minus when making a decision).

In any case, the final decision on this issue rests with the head of the enterprise, who, relying on his life experience and the material capabilities of the company, will assess the degree of importance of the situation, as well as options for solving it in other ways.

Instructions for writing a statement

In order for an application for financial assistance to be considered by an employer, it must be completed properly.

• In the upper right part of the document, you need to indicate in the genitive case the position of the head (director, general director, etc.), the full name of the company (with the designation of its legal status), as well as the last name, first name, patronymic of the head (the first and middle name can be put in the form of initials).
• Then all the same from the applicant is indicated.
• Then, in the middle of the document, write the word "Statement" and put a full stop.

The main part of the application for financial assistance

The second part of the statement includes its own text.
The request is described here, which should start with the wording: "Please provide me with financial assistance"... Then you need to clearly indicate the reason why such a need arose, but this must be done succinctly and clearly - in one or two sentences (for example, in connection with the upcoming marriage on September 14, 2016). And after that, it is necessary to set the amount that it is desirable to receive in the form of material assistance (in numbers and in words).

After writing the text of the application, the document must be certified with a signature (with a decryption), and also put the date of its filling.

After writing the application

After the application is completed, it must be given either to the secretary of the organization, or to the personnel department, or to the accounting department, along with all the papers confirming the request for financial support. Responsible persons will transfer it to the director of the company for consideration, and in case of a positive decision, he will put his resolution and signature on the petition. If the employer decides to issue the amount in full, then on the application he will write something like: “issue in full”, if it is decided to help partially, then in his resolution he will clearly indicate the amount that the applicant will receive.

Then the document goes to the personnel department, where an order for the issuance of material aid is written, which is also then signed by the head of the organization, and finally, the applicant, after all these stages, can receive the amount allowed for issuance at the cash desk.

It is important to note one point: the financial assistance to the employee of the organization from the management is a free act, that is, it does not imply any further reimbursement and compensation or deduction from the employee's salary.

Also, it is not subject to accounting when calculating personal income tax (but only if its size fits within the framework allowed by the law of the Russian Federation - for this year it is 4,000 rubles, everything above this amount is already taken into account in taxation).

Application for financial assistance in connection with the death of a relative

Grief that has come to a family not only emotionally affects all relatives, but, as a rule, breaks through a significant gap in the budget. An employer, by caring for staff, can provide a little financial help to a bereaved employee. At the same time, the funds are paid from the organization's profit fund, these expenses have tax benefits.

To do this, in the local regulations of the organization, such a possibility and its regulations must be spelled out. For this, a special Regulation can be created or the relevant information must be contained in a labor or collective agreement. Usually, not only the employee who has lost a loved one has the right to such a payment, but, on the contrary, his relatives, if the employee himself died.

The first document required for calculating this type of material assistance is the employee's request, drawn up in the form of an application. In addition to the request for a one-time financial support itself, the text must indicate:

• Full name of the head (general director);
• all employee data (position and full name);
• degree of relationship with the deceased (close relatives, in connection with the death of which financial assistance is allocated, are brothers and sisters, children or parents of the employee);
• you can indicate the amount that the employer is asking for (it cannot be more than two months' salary);
• a list of documents confirming kinship and death, attached to the application;
• date, list with decoding.

ATTENTION! It does not matter whether the amount of assistance is indicated in the application, in any case, the manager enters it in the Order, on the basis of which it will be credited.

Sample application for financial assistance in connection with the death of a relative

to CEO
LLC "Zarathustra"
Nikipelov Roman Olegovich
from the manager of the purchasing department
Rostovsky Anatoly Petrovich

STATEMENT

I ask you to render me financial assistance in connection with the death of a close relative - Rostovsky's brother Mikhail Petrovich.

I attach to the application:

• a certificate of the composition of the family;
• death certificate of M.P. Rostov

06/20/2017 / Rostovsky / A.P. Rostovsky

Application for financial assistance for vacation

Financial assistance paid in connection with the vacation can be called differently in local regulations: vacation pay, allowance, vacation bonus, "health-improving", etc. Its essence in the tax plan depends on how exactly this lump-sum payment is formalized by the employer - as social or as labor.

Most often, such a payment is considered simply as material assistance, the amount of which is fixed for all employees, and it does not matter how qualified they are and how well they worked during the pre-vacation period.

But it is also possible to "tie" the amount of vacation assistance and its very fact to the results of the performance of the labor function. In this case, the procedure for calculating the size should be clearly spelled out in special local acts. Typically, this is a percentage of the salary that is paid in the absence of disciplinary complaints.

If all employees receive payments for vacation without fail, each of them does not have to write an application, but this practice is usually adopted in companies for confirmation in the accounting department. It is also worth writing a statement if it is not about the next vacation according to the schedule, but about the rest at an unaccounted time. This paper must be submitted in advance, because the payment must be made before the vacation begins.

The application form is quite free, but it must contain the following mandatory components:

• Full name of the director;
• employee personal data;
• start and end dates of the vacation period;
• the basis for the provision of assistance (collective agreement, employment contract, regulations on vacation pay, etc.);
• the usual completion of the application is date and signature.

A sample application for financial assistance for vacation

to CEO
LLC "Galacton-Service"
Leontovich Konstantin Artemyevich
from the chief accountant
Sergeeva Elena Stanislavovna

STATEMENT

In connection with the upcoming leave on vacation from 6 to 19 August 2016, I ask you to provide me with financial assistance, which is paid on the basis of a collective agreement.

08/01/2016 / Sergeeva / E.S. Sergeeva

Application for financial assistance in connection with treatment, surgery

An employer who values ​​his employees, of his own free will or their request, can financially help them if they need funds for treatment or operation.

The law of the Russian Federation does not limit the amount of compensation for funds spent on treatment, the only limit is related to the amount that is not taxed and contributions to social funds - the amount of such assistance should not exceed 4,000 rubles. per year for 1 person. In any case, the decision on the authorization of the payment, as well as on the amount, is made by the employer.

Since this assistance is of an individual nature, it is not included in the employee compensation system. It is paid from the fund of profits or unused funds for expenses.

An employee statement is required to provide this assistance. In it, in addition to the usual details - "caps", the name of the document, requests for material assistance - you need to indicate an event due to which the employee urgently needs funds or compensation for expenses. There is no need to go into details describing the diagnosis and expenses, this information is provided in the documents attached to the application.

The decision on the appointment of payment or refusal remains with the head. In case of a positive decision, an order is issued and funds are credited.

Sample application for financial assistance in connection with treatment, surgery

to CEO
LLC "Fizkultprivet"
Samodelkin Alexander Rostislavovich
from the teacher of the chess section
Ferzenko Leonid Alekseevich

STATEMENT

In connection with the injury sustained as a result of a road traffic accident, I ask you to provide me with financial assistance for the expensive treatment ahead of me, including surgery.

I attach the following documents to the application:

• certificate of the traffic police about the accident;
• a copy of the sick leave;
• a prescription from the attending physician;
• cash receipts for purchased medicines;
• a contract for the production of a paid surgical intervention;
• an extract from the medical record.

06/25/2017 / Ferzenko / L.A. Ferzenko

Application for financial assistance in connection with a difficult life situation

The employer has the right to provide material support to employees in any ups and downs of life, although he is not obliged to do so. His goodwill should be reflected in the local documentation of the organization: the law allows you to determine the parameters of such assistance independently, the main thing is not to contradict the Labor and Tax Code of the Russian Federation. What the employer and employee should remember in connection with material support:

• the payment of assistance cannot be permanent, this payment is a one-time and individual nature;
• excess of the amount of 4000 rubles. per year leads to a mandatory deduction of interest from it to social funds;
• the amount payable is determined solely by the employer and cannot be disputed.

The employer must be notified in writing of the difficulties in life that require financial support to overcome. The application is submitted to the name of the head of the organization. In it, you need to explain the reason for the request for help, supporting it with documentary evidence. The employer himself can offer help to the employee, but it is still better to write a statement.

The amount is calculated depending on the costs incurred to overcome the difficulties (they, of course, need to be confirmed).

A difficult life situation is considered in which, as a result of low income, the vital functions of an employee or his family may be disrupted. The law refers to such circumstances:

• the appearance of a dependent relative over 65 years old or the employee reaches this age;
• difficulties in finding an able-bodied family member for work (assigning him the status of an unemployed);
• the presence of small (minor) children or one child in the family;
• disability of one of the family members.

Some employers allow not to describe difficulties in the application, limiting the applicant to the vague wording “due to a difficult financial situation”.

A sample application for financial assistance in connection with a difficult life situation

to CEO
LLC "Kolovrat"
Evstigneev Anton Leonidovich
from the caretaker of Rusinskaya Lilia Nikolaevna

STATEMENT

I ask you to provide my family with the material assistance necessary to prepare my three children for the beginning of the school year.

I attach to the application:

• a certificate of the composition of the family;
• certificate of a mother with many children;
• cash receipts for stationery and school uniforms.

08/18/2016 / Rusinskaya / L.N. Rusinskaya

Application for financial assistance in connection with the birth of a child

One of the happiest, but also financially costly, events in the family of an employee is the birth of a long-awaited offspring. A caring employer has the right to share the joy and, to some extent, the costs of his employee.

Reasons for material support, among which may well be the birth of a baby, are listed in the relevant local regulatory act of the organization, for example, a collective agreement. Even if such a document is not adopted in the company, the law does not prohibit the employee from asking for financial help from his superiors, and the employer - to satisfy this request, as well as refuse.

You need to contact the employer by writing and submitting an application in his name, where you need to indicate the reason for providing assistance and substantiate it with documents. The application form will be the standard accepted for the given company. The main thing to remember when submitting this document is the need to attach a copy of the child's birth certificate to it, this will become a documentary confirmation of this fact for accounting and management.

IMPORTANT! This is not a mandatory childbirth benefit. In addition to this legally defined payment, the employer can charge the happy father or mother an amount in excess of social guarantees.

The amount is determined by the employer, but the employee can indicate a specific figure in the application. The employee will receive it on the basis of the order signed by the manager.

Sample application for financial assistance in connection with the birth of a child

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The state budget of the country has laid down the necessary funds to pay "children" in a timely manner and in full. There will be no radical changes regarding payments for the birth of a child in Ukraine in 2019.

What documents are required to receive child support in 2019 in Ukraine?

Submit the necessary documents to the Department of Labor and Social Protection of the Population for the appointment of social services. payments for a child in Ukraine 2019 at the place of residence is required within 12 months from the date of his birth. Documents are submitted by one of the parents or adoptive parents. The list of required documents is as follows:

• Original and copy of the passport of the person applying for the benefit.
• Free-form application.
• Original and copy of the baby's birth certificate.
• Bank details where funds will be transferred monthly.
• A copy of the court decision on adoption (if necessary).

In some cases, employees of social services may require additional documents, for example, a certificate of family composition, but parents do not have to provide them, since this is not provided for by law. To clarify the details in the event of any disputable situations, you can call the government hotline at 0-800-50-73-09.

We do not recommend delaying putting the child on the queue in the kindergarten, since recently there has been an overload of preschool children's institutions and not everyone has time to arrange their children. You can read more about enrolling a child in an electronic queue in a kindergarten.

The amount of child support in 2019 in Ukraine

From 01.07.2014, a fixed amount of payment has been established for the birth of a baby. Now the number of minor children in the family is not taken into account, the size of the subsistence minimum is also not important. The amount of payments is the same in the case of the adoption of a baby.

The total amount of the child benefit in 2019 in Ukraine is UAH 41,280. However, parents do not receive this amount immediately. A one-time payment in the amount of UAH 10 320. parents receive on their account a few months after the submission of the necessary package of documents to social services. The remaining amount is 30 960 UAH. is divided into 36 equal parts for 860 UAH. The family will receive such assistance every month for three years.

Cancellation of social assistance in caring for a child up to three years old

From 01.07.2014, the childcare allowance was canceled upon reaching the age of 3 years. Previously, the minimum amount of such an allowance was 130 hryvnia. In some cases, this amount could be increased based on the average income of all family members. Now it is generally accepted that these 130 hryvnias were included in the monthly payment amount, that is, 860 hryvnias.

Calculation of social benefits for children to single mothers in Ukraine

All citizens receiving state aid, as single mothers, must submit the appropriate package of documents, including a certificate of income, to the social services at their place of residence.

Support for children to single mothers is provided in an amount equal to the difference between 100% of the minimum subsistence level for a child of the corresponding age and the average monthly total family income per person for the previous six months.

The size of the subsistence minimum when calculating aid for children to single mothers is presented in the table below:

Temporary state aid to children whose parents avoid paying alimony is provided in an amount equal to the difference between 50% of the subsistence minimum for a child of the corresponding age and the average monthly total family income per person for the previous 6 months.

How is the size of social media calculated? payments for a child in Ukraine in case of guardianship

In the event that guardianship or guardianship is established over a child, monthly assistance to children under six years of age is provided in the following way:

Help for children under guardianship or guardianship

The amount of the allowance is not the same, as it depends on the size of the living wage. The amount of social payments for a child in Ukraine in 2019 is equal to two living wages based on his age. An allowance is paid until the ward comes of age.

In the case of custody of a child, he / she may also receive a disability pension, alimony, state aid, and scholarships. The amount of the allowance in this case will be less and is calculated as the difference between the two established subsistence minimum (in accordance with the age of the ward) and the amount of alimony, state. assistance, pensions, scholarships.

If you are just thinking about arranging child custody, then it will be useful for you to study with tips and tricks. Having familiarized yourself with it, you will avoid many troubles.

Help for orphans and children deprived of parental care

What payments are required for disabled children in Ukraine in 2019

The amount of payment for a disabled child in Ukraine in 2019 is established in accordance with the bill "On state social services. assistance to disabled children and disabled children from childhood ”. The amount of the benefit depends on the subsistence minimum established for disabled citizens:

• disabled persons from childhood of group I - 100% of the subsistence minimum for persons who have lost the ability to work;
• disabled from childhood of the II group - 80%;
• disabled from childhood of the III group - 60%;
• for disabled children under the age of 18 - 70%;

In addition, to the payments indicated above, allowances for caring for them are established:

• disabled people from childhood, assigned to subgroup A of group I - 75% of the subsistence minimum for persons who have lost the ability to work;
• disabled people from childhood, assigned to subgroup B of group I - 50%;
• lonely disabled from childhood II and III groups - 15%;
• disabled children of subgroup A under the age of 6 years - a living wage for children under 6 years old;
• disabled children of subgroup A aged 6 to 18 years - a living wage for children from 6 to 18 years old;
• disabled children under the age of 6 - 50% of the minimum subsistence level for children under 6;
• disabled children aged 6 to 18 years - 50% of the living wage for children from 6 to 18 years old.

The table shows the amount of payments taking into account allowances, i.e. the amount of the main payment plus the amount of the premium in the cases listed above:

There is a separate payment scheme for disabled children and disabled children who are fully supported by the state in boarding schools and other similar institutions. In such cases, people with disabilities from childhood receive 25% of social assistance, children with disabilities - 50%, and the rest goes to the account of the institution that supports them. If a disabled child is an orphan, then 100% of social assistance is paid to his bank account.

Features of social payments in the temporarily occupied territories of Ukraine

The following information will be useful for families living in the anti-terrorist operation zone. So, if the parent who made out the payments for himself was forced to leave the place of residence, located in the ATO zone, and is unable to register the child born at the place of registration, then you need to contact the social protection authority at the place of actual residence. After that, the competent authorities examine the conditions in the place of residence of the family and the UTSZN will decide on the provision of assistance in connection with the birth of the child.

As for Crimea, the situation remains unchanged. Those children who were born in the Republic of Crimea before 2015 are entitled to all benefits that were issued in Ukraine. But women who gave birth to a child during and after 2015 must already apply for maternity capital with the relevant authorities of the Russian Federation.

In the territories of the self-proclaimed LPR and DPR, the payment of benefits upon the birth of a child is not carried out. This is due to the impossibility of conducting activities of Ukrainian social services in these regions. In addition, it is impossible to obtain the right to payments if the birth certificate is issued by the LPR or DPR, because all documents issued by these organizations are invalid outside the territories they control. These entities have their own social welfare system. payments.

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In order to take part in the competition, you must:

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Before 20th of December the site will sum up the results of the competition and give away cool prizes for the most talented mothers.

1st place- a gift certificate for 1000 UAH. in the online store of children's goods "Kuzya" 👦

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

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

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

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

When is material assistance provided to an employee?

Of course, financial payments of this kind are not related to the employee's work activity and its results. The purpose of the cash benefit is to support the employee. Such support is provided to the self-employed worker who needs it. However, this service is not provided in case of material problems that are not related to the company. The list of financial assistance provided by the enterprise can be agreed upon by a collective, as well as by an employment contract or internal documents.

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

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

Types of material assistance to an employee

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

• at the birth of a baby;
• in connection with the death of a family member;
• in case of emergency (natural disasters);
• need funds for treatment;
• in case of other events, such as training, marriage registration, vacation, etc.

Making a cash payment

Financial support is provided to an employee on the basis of an application in which it is necessary to indicate the reason for receiving assistance (see →). Further, the application is supported by supporting papers, such as a copy of the birth certificate, registration of marriage, death, receipts and others. The employee can transfer the required documentation to the accounting department after he receives the money.

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

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

Order on the provision of material support

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

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

The order can be issued in any form.

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

Taxation of material assistance provided to an employee

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

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

Financial aid exempt from taxation

Compensation in the event of the death of a relative

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

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

Emergency payout

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

Financial assistance partially exempt from taxation

At the birth of a child

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

• personal income tax - for both parents. In this case, the business responsible for paying taxes needs to require the employee to provide proof that the other parent did not receive such assistance. Such a document can be a certificate of taxation or a statement about non-receipt of such assistance or receipt in an amount less than the specified limit;
• for contributions - for each parent.

Payments in case of other events: training, marriage registration, vacation, etc.

As for other cases of providing material support, its size should not exceed 4 thousand rubles. per year to one employee. However, an exception is a cash benefit issued for treatment, if the money for this assistance was taken from the funds remaining at the enterprise after all taxes and contributions were paid by it, as well as when the funds were issued directly to the worker, and not to the medical institution.

Also, management can make financial payments and gifts in connection with holidays, marriage or retirement. It should be borne in mind that gifts are also not subject to taxation within the limited amount if the organization has entered into a donation agreement with the employee and it is not specified in the employment contract.

Example # 1. The employee was given a gift certificate in the amount of 5,000 rubles. Consequently, the value of the gift exceeds the tax-free limit from 1 thousand rubles. you need to withhold tax. Since this cannot be done with a certificate, it is necessary to withhold tax when calculating wages.

Example # 2. When an enterprise wants to provide an employee with material support in an amount exceeding 4 thousand rubles. then you can conclude a donation agreement for this amount, for example, for 3 thousand rubles. As a result, the amount of non-taxable assistance will amount to 7 thousand rubles.

Reflection of material payments to an employee in accounting

As mentioned above, financial assistance refers to other expenses of the enterprise at the time of its accrual. The table below shows the entries for posting material benefits to employees that do not exceed the tax-free limit.

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

Answers to current questions

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

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

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

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

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

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

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

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

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

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