Mat the aid is subject to insurance premiums up to 4000. Material aid: is subject to insurance premiums or not

The employee has the right to receive financial assistance from the company. Let's figure out what kind of material assistance is not taxed and tax free in 2019.

General provisions on material assistance to employees

Financial assistance is not an integral part of wages. It does not apply to salary, incentive payments, etc. Therefore, for the most part, material assistance is not taxed and insurance premiums in 2019.

Financial assistance is paid at the discretion of the employer to working employees, former employees and not only retired or disabled people, relatives of a deceased employee.

Provision on provision material assistance better documented. This can be stipulated in individual employment contracts or collectively.

Attention! In 2019, the Ministry of Finance increased the non-taxable personal income tax limit for material assistance. Find out when and how much financial assistance is tax-free.

In what cases can you pay an employee financial assistance in 2019? There are, in fact, countless reasons, for example:

• in connection with the birth of a child;
• in connection with the death of a family member;
• family members, in connection with the death of the employee himself;
• wedding;
• repairs;
• disease;
• vacation;
• anniversary, etc.

It goes without saying that all of the above is not a complete list of reasons for granting financial assistance.

Important! To give financial assistance or not to give is the right of the employer. This is not an obligation. Financial assistance can also be paid on a selective basis.

Keep in mind that material assistance is not counted in the expenses for income tax (clause 23 of article 270 of the Tax Code of the Russian Federation). Accounting for material aid for tax purposes does not depend on what means it is paid from, nor on whether it is provided for by an employment (collective) agreement or local regulation.

But, as explained by the Ministry of Finance, there is one exception - this is material assistance for vacation, if it is provided for by an employment contract. But in this case, material assistance will relate to labor income and be subject to taxes and contributions to general order.

Whether material assistance will be subject to taxes and contributions depends on many factors, in particular:

1. If financial assistance is paid for the birth of a child, and the money is paid in a lump sum during the first year after birth, it is not subject to taxation in the amount of 50,000 rubles. This also applies to insurance premiums.
2. If material assistance is paid in connection with natural disasters, emergencies, terrorist acts, fire, flood. All this must be documented. Then material assistance is not subject to personal income tax and contributions in the amount that you pay.
3. In addition, material assistance in the amount of not more than 4,000 rubles provided by the employer to its employees, including former ones who quit due to retirement due to disability or age, income tax individuals and is not subject to contributions.

So that there is no suspicion that you are replacing wages with material assistance. It is desirable that there is always a statement. It is written in free form, and the head of the company puts down his resolution on it.

Sample application for financial assistance

If necessary, you will have to attach copies of documents to the application. For example, if we are talking about financial assistance for the birth of a child, for treatment, as compensation for damage from a fire, etc.

The basis for the issuance of material assistance in 2019 is the order of the director of the enterprise.

Financial assistance not taxable (personal income tax) in 2019

Let's first figure out under what conditions in 2019 material assistance is not taxed, that is, personal income tax. To do this, refer to the table.

Type of material assistance	Time frame	The maximum amount at which personal income tax is not withheld	Notes (edit)
Due to the death of a relative	One-time	Is not limited
Relatives of a deceased employee	One-time	Is not limited	If the relative is a family member. That is, spouse, mother, father, child.
Birth, adoption of a child	One-time. Must be paid in the first year of birth (adoption) of the child		Each of the parents (adoptive parents) can receive
Compensation for damage in case of natural disaster, terrorist act	One-time	Is not limited
For treatment *	Once a year
	Once a year

* This type of assistance is not highlighted as a separate item in the Tax Code of the Russian Federation. Therefore, it is quite controversial. Decision The Supreme Court RF dated 02.19.2016 No. 307-KG15-19614, did not recognize material aid for treatment as income for wages. This means that personal income tax is not paid on it.

2019 Non-Contributory Financial Assistance

Since material assistance does not apply to income related to the employee's performance of his job responsibilities, then it cannot be assessed with contributions. However, this provision has a number of limitations.

That is, you cannot pay your employees any amount as material aid. Clause 1 of Article 422 of the Tax Code of the Russian Federation quite clearly regulates this process.

Type of material assistance	Time frame	Maximum amount at which contributions are not withheld	Notes (edit)
To an employee, to a deceased relative, or to relatives for a deceased employee	One-time	Is not limited	Only if assistance is issued to a family member (spouse, parents, children)
Birth, adoption of a child	Lump sum paid in the first year of birth (adoption) of a child	50,000 rubles	Relying on each parent
Due to natural disaster or terrorist attack	One-time	Is not limited	IN mandatory confirmation of the fact of a disaster is required with a document from the State Service or the Ministry of Internal Affairs
For treatment	Once a year	4000 rubles	Documents confirming the costs of treatment.
In all other cases not listed above	Once a year	4000 rubles	Material aid may be higher than the established limit, but personal income tax is not paid only from the amount of 4000 rubles.

Financial assistance 4000 rubles, tax-free in 2019

The management of the enterprise can make a decision on the allocation of material assistance to the employee in any amount and as many times as necessary. However, material assistance will not be subject to taxes and contributions only if the following conditions are met:

• The amount of financial assistance does not exceed 4,000 rubles;
• The payment was made once a year;
• Assistance is not timed to coincide with vacation, according to the employment contract.

The limit of 4,000 rubles does not depend on the connection in which the money was issued. It can be a wedding, birthday, acquisitions, medical treatment, etc. The only exceptions are: the death of an employee or his relative, the birth of a child, natural disasters and terrorist attacks.

Important! You cannot give an employee any amount you want, paying him during the year in installments of 4000 rubles, in the hope of avoiding personal income tax and contributions. You will not pay taxes only for the first 4000 rubles. The rest of the payments are subject to taxation as usual.

Example. Employee of LLC "Good luck" Feoktistova Ya.V. wrote an application to receive one-time financial assistance for special courses for a child in the amount of 10,000 rubles in September 2018. Director of LLC "Udacha" issued an order to provide financial aid to the worker.

Thus, out of 10,000 rubles received by Feoktistova, 4,000 rubles of material assistance are not taxed and tax-free. And from the remaining 6,000 rubles, the company's accountant will withhold personal income tax and insurance premiums.

The procedure for taxation of material assistance to former employees in 2019

The law does not prohibit organizations from providing material assistance to former employees. But taxation and payment of contributions in this case is subject to a different rule.

The fact is that the basis for calculating personal income tax and insurance premiums is the employee's earnings specified in an employment contract or a civil law contract (clause 1 of article 420 of the Tax Code of the Russian Federation).

If an employee is dismissed, then any labor agreement with him is terminated, and at the same time the obligation to pay from his income disappears. Since there are no actual labor incomes anymore.

Attention! When allocating material assistance to resigned employees, whatever the reason behind this, personal income tax and insurance premiums are not taken from it.

Financial assistance for the birth of a child, tax-free in 2019

At the birth (adoption) of a child (no matter the first, second, third ...), an employee of the company can receive financial assistance.

Important! The law does not oblige companies to financially encourage the birth of children from their employees, unless otherwise provided by an employment contract. But the manager can make such a decision at the request of the employee.

Matpomsch can be received by both the mother and the father of a child, both native and adopted. Since aid has a strictly targeted purpose, it is not entitled to guardians and trustees. The company can encourage guardians (trustees), but in a general manner, based on 4,000 rubles of tax-free assistance and contributions.

One circumstance should be clarified here. As follows from the letter of the Ministry of Finance of Russia dated August 27, 2012 No. 03-04-05 / 6-1006, the payment of material aid in connection with the birth of a child must be made in a single payment.

That is, the main thing is to make a decision, to consolidate it and the amount of assistance by an order on a lump sum payment for the birth of a child in full. And even if this amount is transferred to the mother or father in parts, personal income tax and contributions will not be taken from it.

It is a different matter if, over time, the director of the company gives an order to pay one more financial aid to the employee on the occasion of the birth (adoption) of a child. Then tax will already be taken from this amount, even if in aggregate both payments do not exceed 50,000 rubles.

This was confirmed by the experts of the financial department in a letter dated August 22, 2013 N 03-04-06 / 34374. Payments of material assistance to individuals in connection with the same event, made in accordance with different orders of the organization, cannot be considered as one-time, they pointed out.

Can material assistance for the birth of a child be more limit 50,000 rubles? Maybe, but with the amount exceeding the limit, you will have to pay personal income tax and contributions.

2019 Tax Free Death Assistance

Material assistance in the event of death is not taxable in 2019 if the conditions are met. there will be a speech below. Financial assistance for a funeral is paid in two cases:

• An employee if a relative died;
• Relatives if an employee died.

Even former employees and their relatives will be able to receive financial support. The company does not have obligations for payments of this nature, therefore the decision on the provision of material support is made by the head. He issues the corresponding order.

Important! Material assistance in the event of the death of an employee or his relatives, in 2019 is tax-free and tax-free. The size of the monetary amount of assistance does not matter.

However, funeral financial aid, which is not subject to taxation and contributions, can only be paid to close relatives - family members. According to Art. 2 of the Family Code of the Russian Federation, family members include - parents (adoptive parents), spouses, children.

This applies to both employees seeking financial support, in connection with the death of a loved one. So it is to the relatives of the deceased employee.

Thus, it will not be possible to receive material aid that is not subject to personal income tax and insurance premiums, say, for the funeral of a brother, grandparents, or aunt and uncle. That is, you can allocate money, but you will have to pay all the taxes and fees due from it.

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Material assistance income code up to 4000 rubles and the tax deduction code can be found by reading the article. Income and deduction codes are required to be indicated in the 2-NDFL certificate, which reflects the employee's income, sources of their income, deductions.

Material assistance - income codes (personal income tax), reflected in the 2-personal income tax certificate

Citizens are obliged to pay from the income received income tax(Personal income tax). However, the Tax Code of the Russian Federation defines a number of cases when the amount of income is partially not taxed. tax burden... So, according to paragraph 28 of Art. 217 of the Tax Code of the Russian Federation, incomes up to 4,000 rubles received as material aid are not taxed. In fact, this exemption is nothing more than a form of property tax deduction. Both income and deductions have special codes.

The material assistance code in the 2-NDFL certificate and the deduction codes reflect personnel workers or other responsible persons. Next, let's figure out what are the codes for the income of the mat. help, and by what normative act they are established.

Income code - financial assistance up to 4000 rubles

Income codes for material assistance are reflected in the Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / [email protected] The material aid income code of 4000 rubles or less is indicated in the 2-NDFL certificate. The codes are indicated in Appendix No. 1 to the above Order of the Federal Tax Service.

This section presents a significant number of codes, of which 3 are suitable:

Type of material aid	Income code
Any material aid, except for the amount paid by the employer in favor of employees and former employees, as well as except for the amount of material aid paid at the birth of children. As an example, we can cite material assistance provided to any persons who are not on the staff of the organization.	2710
Any material aid provided to employees or former employees from the employer	2760
Material assistance for workers, either who have adopted them, or taken under guardianship	2762

Deduction code - financial assistance up to 4000 rubles in the 2-NDFL certificate

The codes for the deduction of the amounts of material assistance, like the codes of income, are reflected in Order No. ММВ-7-11 / [email protected] Like the income code, the material assistance deduction code of 4000 rubles or less is put down in the 2-NDFL certificate. The specific code depends on the type of material assistance paid.

We are interested in Appendix No. 2 to the Order of the Federal Tax Service, which reflects the deductions provided for in Art. 217 of the Tax Code of the Russian Federation. There are 10 deduction codes in this section, of which 3 are suitable:

Type of material aid	Deduction code
Deduction from any types of material aid provided by the employer to employees or former employees (except for the case when the reason for the payment was the birth of children, or the employer paid for medicines for the employee)	503
Deduction from the amounts of financial assistance provided to employees at birth, adoption of children	508
Deduction from the amounts of material aid paid as reimbursement of the amounts spent by the employees of the organization for the purchase of drugs (according to the doctor's prescription)	504

Thus, the article lists all possible income and deduction codes that are reflected in personal income tax certificate when paying the amounts of material assistance. The income code of material assistance paid in the general order to the employees of the company is 2760.

Material assistance - insurance premiums in 2018-2019 are not charged on it in all cases. When is it possible not to charge insurance contributions for material aid? And when is it necessary to do it? Do I need to accrue contributions if material assistance is paid to a resigned employee? How can such payments be documented? How to correctly take into account financial assistance in accounting and tax accounting? We will consider the answers to these and other questions in the material below.

Under what circumstances material assistance is exempt from insurance premiums

Financial assistance is exempt from insurance premiums in the following cases:

• If one employee is provided with material assistance in the amount of up to 4,000 rubles within the billing period (subparagraph 11, clause 1 of article 422 of the Tax Code of the Russian Federation).
• If material assistance was issued at a time as compensation for material damage resulting from extraordinary circumstances, natural disasters, as well as if individuals have suffered from terrorist acts (subparagraph 3 of paragraph 1 of article 422 of the Tax Code of the Russian Federation).
• If material assistance is allocated at a time due to the death of a family member of the employee (subparagraph 3 of paragraph 1 of article 422 of the Tax Code of the Russian Federation).
• If financial assistance is allocated to an employee of the organization due to the birth or adoption of a child (subparagraph 3 of paragraph 1 of article 422). The amount of such assistance must be allocated in the first year after birth or adoption, and the non-taxable limit is set at 50,000 rubles. Each parent has the right to receive the given amount (letters of the Ministry of Finance dated May 16, 2017 No. 03-15-06 / 29546, dated November 16, 2016 No. 03-04-12 / 67082, Ministry of Labor dated October 27, 2015 No. 17-3 / B-521 , dated 21.01.2015 No. 17-3 / B-18 (p. 1), dated 20.11.2013 No. 17-3 / 1926).

How is the allocation of material assistance in the organization formalized?

For the allocation of material assistance, the head must issue a special order. A free-form application is required from an employee who needs help. It should be accompanied by supporting documents, which can be a birth or adoption certificate of a child, a death certificate of a family member, etc.

IN payment document, in the column "Basis of payment", the accounting department must indicate the number and date of the order of the head on the allocation of material assistance. If payments are made in tranches, and not in a lump sum, such a link should be affixed to each payment document.

When material assistance is subject to insurance premiums

In all other cases, not specified in the previous paragraph, material assistance, if it is allocated to employees, becomes subject to insurance premiums. This provision is contained in sub. 11 p. 1 art. 422 of the Tax Code of the Russian Federation.

Example

The collective agreement of Omega LLC contains a provision according to which employees of the organization have the right to receive financial assistance. The decision on its allocation is the prerogative of the head, in whose order the corresponding amounts are indicated.

In February 2018, the employee of the enterprise Chizhikov A.S., in accordance with his application, was allocated material assistance in the amount of 29,000 rubles. for paid treatment of a spouse during pregnancy.

In May 2018, he, but already in connection with the birth of a child, was allocated another financial assistance - in the amount of 30,000 rubles.

As a result, contributions for compulsory social insurance will be charged only from 25,000 rubles. (29,000 - 4,000), since the non-taxable amount in the first case is 4,000 rubles. And the financial assistance given at the birth of a child is generally not subject to contributions if it does not exceed 50,000 rubles. IN this case it is equal to 30,000 rubles.

NOTE! RF Armed Forcesallows not to tax contributions of material assistance for treatment.

The deadlines for making contributions are as follows: in accordance with paragraph 3 of Art. 431 of the Tax Code of the Russian Federation, the payer of insurance premiums is obliged to transfer them to the budget no later than the 15th day of the month following the month of accrual.

Are insurance premiums accrued if the financial assistance is of a one-time nature

In practice, there are circumstances in which material assistance is allocated on a one-time basis, and it is not provided for either by a collective or an employment contract. The basis for the issuance of such amounts is only the order of the head.

In this case, material assistance to employees (in an amount exceeding 4,000 rubles per year) is also subject to insurance premiums (subparagraph 11 of clause 1 of article 422 of the Tax Code of the Russian Federation).

Is it necessary to impose insurance premiums on payments made to employees who have already quit?

In some cases, the organization needs to pay material assistance to former employees, for example, in connection with difficult life circumstances. In this case, insurance premiums do not need to be charged, because the base for calculating insurance premiums includes remunerations paid in favor of individuals subject to compulsory insurance under labor contracts or contracts of a civil nature (clause 1 of article 420 of the Tax Code of the Russian Federation). Since there are no contracts between former employees and the organization, there are no grounds for calculating contributions either.

Under what conditions are insurance premiums for industrial injuries accrued?

The objects for taxation of contributions for injuries are payments, if they are in accordance with paragraph 1 of Art. 20.1 of the Law "On compulsory social insurance from industrial accidents and occupational diseases "dated 24.07.1998 No. 125-FZ produced:

• in the implementation of labor relations;
• execution of civil contracts, if they contain a clause on the payment of such contributions.

In sub. 3, 12 p. 1 art. 20.2 of Law No. 125-FZ defines the nature of material assistance, which is exempted from taxation of contributions for injuries. Contributions are not charged:

• if material assistance was issued at a time as compensation for material damage resulting from extraordinary circumstances, natural disasters, as well as if individuals have suffered from terrorist acts (paragraph 2, sub. 3, paragraph 1 of article 20.2 of Law No. 125-FZ);
• if material assistance is allocated at a time due to the death of a family member of the employee (paragraph 3, sub. 3, paragraph 1, article 20.2 of Law No. 125-FZ);
• if financial assistance is allocated to an employee of the organization due to the birth of a child or his adoption (paragraph 4 of sub. 3 of paragraph 1 of article 20.2 of Law No. 125-FZ); the amount of such assistance should be allocated in the first year after birth or adoption and should not exceed 50,000 rubles;
• if material assistance was issued for other needs and its amount did not exceed 4,000 rubles. per employee for settlement period(Subclause 12, Clause 1, Article 20.2 of Law No. 125-FZ).

Thus, insurance premiums for injuries and material assistance to employees will not be assessed in the same situations in which other insurance premiums are not charged on it.

Are insurance premiums from industrial injuries accrued for financial assistance to retired employees?

In some cases, the organization needs to pay material assistance to former employees. If such assistance is allocated to an employee who does not work at the enterprise, then insurance premiums for injuries do not need to be charged. The reason is simple: such persons are no longer in labor relations with the former employer, and material assistance in accordance with paragraph 1 of Art. 20.1 of Law No. 125-FZ is not included in the number of objects of taxation with such contributions.

Example

The management of Sigma LLC decided to provide financial assistance to its former employee GI Likhovtsev in connection with the death of his wife. Payment in the amount of 32,000 rubles. was carried out two months after the dismissal of Likhovtsev. Such material assistance is not subject to insurance premiums, so there is no need to charge them.

Financial assistance in connection with the death of a close relative in 2018-2019

Separately, it must be said about material assistance in connection with death. close relative in 2018-2019.

The fact is that the employer can list in the regulation on remuneration the next of kin of employees, in the event of whose death the employee is paid material assistance. For example, this can be a spouse, children, parents, grandparents, spouse's parents, siblings. However, the procedure for taxing material assistance with insurance premiums depends on whether the deceased relative was a family member or not.

Financial assistance in connection with the death of a close relative in 2018-2019 is not subject to insurance premiums only if these close relatives are family members in the interpretation of Art. 2 of the Family Code of the Russian Federation (see the letter of the Ministry of Labor of Russia dated 09.11.2015 No. 17-3 / B-538). In this article of the Family Code, only spouse, parents (including adoptive parents) and children (including adopted children) are referred to family members. So if the employer pays financial assistance in connection with the death of, for example, the grandmother or parents of a spouse or brother / sister, then this financial assistance will be subject to insurance premiums in the general manner.

Financial assistance 4000 rubles: taxation 2018-2019

And a few more words about the taxation of material aid within the limits of 4,000 rubles. Financial assistance 4000 rubles. - taxation in 2018-2019 does not provide for its accounting as part of income taken into account when determining tax base on personal income tax (clause 28 of article 217 of the Tax Code of the Russian Federation).

For the purpose of calculating income tax, material assistance to employees does not reduce taxable base(Clause 23 of Article 270 of the Tax Code of the Russian Federation). At the same time, the Ministry of Finance of Russia allows accounting for material assistance paid for vacation as part of labor costs. For income tax purposes and under simplified taxation system:

• material aid paid for leave is taken into account in labor costs if its payment is provided for by an employment (collective) agreement or local normative act and is related to the employee's performance of his labor duties (clause 25 of article 255 of the Tax Code of the Russian Federation, subparagraph 6 of clause 1 , clause 2 of Art. 346.16 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 02.09.2014 No. 03-03-06 / 1/43912, dated 22.10.2013 No. 03-03-06 / 4/44144, dated 24.09.2012 No. 03- 11-06 / 2/129);
• material aid paid on other grounds, in tax expenditures not taken into account (clause 23 of article 270, clause 2 of article 346.16 of the Tax Code of the Russian Federation).

Outcomes

Both the Tax Code of the Russian Federation and Law No. 125-FZ include a number of types of material aid in the lists of payments that are not subject to insurance premiums. Among the non-taxable contributions of material assistance to employees, there are 2 groups:

• not taxed in full - these include payments made in connection with emergencies (such as natural disaster, terrorist attack, death of a family member);
• non-taxable until a certain amount is reached - this is material assistance at the birth of a child (up to 50,000 rubles) and issued on other grounds (up to 4,000 rubles).

Contributions will also not be imposed on material assistance paid to people who are not in an employment relationship with the person making the payment.

And the obligation to calculate contributions for injuries on the income of employees registered under a GPC agreement (taxed with contributions for pension and health insurance), will arise for the employer only if such an obligation is provided for by the contract.

The wages paid by the employer are not the only rewards for work. Quite often, due to various life circumstances, employees receive gratuitous material aid.

Depending on the size and purpose of the payment, such income can be fully or partially excluded from the taxable base.

The need for material assistance may arise from an employee at the time of a difficult life situation. A company that values ​​its employees tries to satisfy their requests as far as financially possible.

The reason for the appeal can be the death of a family member, the birth of a child, health problems, a wedding or an unforeseen natural disaster. This payment is not related to professional skills and the nature of the work performed.

Assistance is never paid in the form of reward for the work done. In addition, this charge is one-time.

Legislation aid size not set, issued in a particular case, therefore, the amount of payment is determined by the management based on emotional need. Often, such a payment is prescribed in an employment contract and is additional guarantee that protects the employee from unexpected expenses.

It is very important that the wording of the additional assistance is as clear as possible, as vague definitions can raise suspicions tax office, and the company's management will be suspected of understating the tax base.

Assistance is accrued on the basis of the employee's application and documents confirming the situation.

Is it subject to income tax?

Due to the fact that most types of material assistance are exempted from personal income tax, the accountant must arrange this type of payment as correctly as possible. In order to avoid tax evasion, the legislation established an exhaustive list of situations when the company can provide such assistance to the employee.

A material payment that is not subject to income tax must comply with a number of requirements:

1. The non-taxable payment limit, calculated on an accrual basis for the year, should not exceed 4000 rubles. Amounts in excess of the established rate are subject to personal income tax on a general basis. The preferential minimum is regulated by Art. 217 of the Tax Code of the Russian Federation.
2. Full exemption receives assistance that is provided in connection with the death of a close relative (parent, child, spouse). Such a situation must be necessarily confirmed by appropriate documents (proof of relationship, death certificate).
3. In the event of damage caused by a natural disaster, a certificate must be submitted to confirm the tax exemption public services that such a phenomenon took place.
4. If an employee needs help as a result of terrorist infliction of damage, then documentary confirmation of the Ministry of Internal Affairs will be required.
5. The birth of a child is also a reason for providing a payment of up to 50,000 rubles. This amount is legally exempted from income tax (Article 217 of the Tax Code of the Russian Federation).
6. The company can provide assistance that will pay for the treatment of an employee or his family members. Such payment is made from the net profit of the enterprise.

Payments that do not meet the above parameters are subject to personal income tax in full. Also, unconfirmed events automatically lose their privileged status.

The procedure for accounting for assistance up to 4000 rubles

When material assistance does not exceed 4000 rubles, the reason for its appointment does not play a special role. This payment can be in the form of a holiday gift or as a simple incentive pay.

It is only important that it did not exceed the established limit Money calculated from the beginning of the year.

If an employee changes his place of work within a year, then he is obliged to provide the new employer with a certificate in the form of 2-NDFL in order to exclude an error in taxation. It is possible that he already received financial assistance at the beginning of the year, respectively, the repeated payment in excess of the limit will be taxed according to general rules.

Tax payment deadline

According to the current legislation tax agents are required to calculate income tax on all employee income on an accrual basis from the beginning of the year. The date of actual receipt of funds is considered the moment of its accrual.

When calculating tax, an important parameter is the date of actual receipt of assistance. For income in monetary form such date is the day of cash payment or transfer of the amount to the employee's account. You need to transfer personal income tax from the income received no later than the day following the payment... Such a norm is regulated Tax Code RF, Art. 226.

How to get help

To receive financial assistance, the employee needs to inform the company's management about the circumstances. For this, the accounting department is provided free-form statement.

The text should most accurately describe the need for financial assistance. For each individual case, the corresponding official documents are attached to the application, which confirm the event that occurred.

In some cases, the spouse of the employee / employee or his representative may receive help. This will also require a package of supporting documents.

I. Shinder, journal expert

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

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

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

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

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

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

Financial aid, taxes and

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

Personal income tax. Calculation and payment of personal income tax regulated ch. 23 "Personal income tax" RF Tax Code, from clause 1 of Art. 210 which it follows that when determining the tax base, all income of the employee, received by him both in cash and in kind, or the right to dispose of which he has arisen, as well as income in the form of material benefit, determined in accordance with Art. 212 of the Tax Code of the Russian Federation.

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

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

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

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

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

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

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

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

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

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

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

• individuals in connection with a natural disaster or other emergency in order to compensate for material damage caused to them or harm to their health, as well as individuals who have suffered from terrorist acts on the territory of the Russian Federation;
• an employee in connection with the death of a member (members) of his family;
• employees (parents, adoptive parents, guardians) at birth (adoption, adoption) of a child, paid within the first year after birth (adoption, adoption), but not more than 50,000 rubles. for each child;

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

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

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

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

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

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

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

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

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

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

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

Accounting

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

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

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

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

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

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

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

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

Example

Within a month, the budgetary educational institution made payments:

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

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

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

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

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

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

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

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