The employing organization pays the employee financial assistance within the framework of the labor relationship with him. In this regard, the answer to the question - is financial assistance subject to insurance contributions or not - seems obvious: yes, it is. After all, payments and rewards accrued in favor of individuals within the framework of labor relations and civil contracts are subject to insurance premiums (Part 1, Article 7 of Law No. 212-FZ of July 24, 2009). But is it always from the amount financial assistance insurance premiums should be accrued? In certain cases no. We will consider them.

When and how mat assistance is subject to insurance premiums

First, let’s figure out the amount of insurance premiums for financial assistance in general case. That is, regardless of the occurrence of specific events and circumstances in the employee’s life. So, amounts of financial assistance up to 4,000 rubles per employee per year are not subject to insurance contributions (clause 11, part 1, article 9, Law dated July 24, 2009 No. 212-FZ, subclause 12, clause 1, article 20.2 of the Law dated July 24, 1998 No. 125-FZ). Accordingly, contributions must be calculated from the excess amount.

In addition, financial assistance is not subject to insurance premiums if it is paid (clause 3, clause 1, article 20.2 of Law No. 125-FZ of July 24, 1998):

• to an employee due to the death of a member of his family. In this case, contributions are not calculated regardless of the amount of financial assistance (clause “b”, paragraph 3, part 1, article 9 of Law No. 212-FZ of July 24, 2009). Members of the employee's family are recognized as: spouse, parents and children, including adopted children (Article 2 of the RF IC, Letter of the Ministry of Labor of Russia dated November 9, 2015 No. 17-3/B-538). In other words, if an employee was paid financial assistance in connection with the death of a brother, sister, grandmother, grandfather or other relative, then contributions will have to be calculated from an amount exceeding 4,000 rubles;
• to employee-parents (adoptive parents, guardians) at the birth (adoption) of a child. In this case, assistance must be paid within the first year after the birth (adoption) of a child in an amount of no more than 50,000 rubles. for each child (clause “c”, clause 3, part 1, article 9, Law dated July 24, 2009 No. 212-FZ) and for each parent (Letter of the Ministry of Labor of Russia dated October 27, 2015 No. 17-3/B-521). For amounts exceeding the specified limit, contributions are calculated in accordance with the general procedure (Letter of the Ministry of Labor of Russia dated 01.02.2016 No. 17-4/B-37);
• individuals in connection with a natural disaster or other emergency incident, including victims of terrorist attacks on the territory of the Russian Federation, for compensation for material damage, as well as harm to their health (clause “a”, paragraph 3, part 1, article 9 Law of July 24, 2009 No. 212-FZ).

As you can see, the answer to the question of whether financial assistance is subject to contributions depends on two aspects: for what reason it is paid and in what amount.

Is it necessary to reflect in the calculation of insurance premiums gifts given to employees (over 4 thousand rubles, under a gift agreement) and material assistance provided (after the death of relatives or in connection with the birth of a child, up to 50 thousand rubles)? How are these payments reflected in 6-NDFL?

Answer

When calculating contributions, you reflect only financial assistance in the lines where you indicate total payments and non-taxable payments. The cost of gifts issued under a gift agreement is not reflected in the calculation of contributions.

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In the calculation of 6-NDFL, you reflect only payments that are fully or partially reflected by personal income tax. Therefore, you do not record the material assistance issued in the 6-NDFL calculation. And you include income in the form of gifts in the calculation.

Now about this in more detail.

Calculation of insurance premiums.

When calculating contributions, you reflect all payments under labor and civil contracts for work and services (clause 1 of Article 420 of the Tax Code of the Russian Federation).

You gave gifts under a gift agreement. These amounts do not relate to the object of taxation of contributions (clause 4 of Article 420 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of Russia dated January 20, 2017 N 03-15-06/2437). Therefore, you do not include the cost of gifts in the calculation of insurance premiums.

And you pay financial assistance within the framework of employment contracts. Therefore, you reflect these payments in the calculation of contributions. The entire amount of financial assistance paid in connection with the death of a family member and financial assistance for the birth of a child is up to 50 thousand rubles. is not subject to insurance premiums (subclause 3, clause 1, article 422 of the Tax Code of the Russian Federation). Therefore, you reflect the amount of financial assistance in the calculation of contributions:

According to lines 030 and 040 of subsections 1.1 and 1.2

According to lines 020 and 030 of Appendix 2;

According to the lines of 210 subsections 3.2.

In the lines where you reflect the taxable base for contributions, you do not include amounts of financial assistance.

6-NDFL

You have the right not to reflect non-taxable payments in form 6-NDFL, including financial assistance in connection with the death of a family member, as well as for the birth of a child, not exceeding 50,000 rubles. (Clause 8 of Article 217 of the Tax Code of the Russian Federation and Letter of the Federal Tax Service of Russia dated December 15, 2016 No. BS-4-11/24064@).

Therefore, you include only the cost of gifts in the 6-NDFL calculation indicators.

Include the entire cost of gifts in the indicator on line 020 of section 1 of the 6-NDFL calculation. And the non-taxable part is 4000 rubles. (clause 28 of article 217 of the Tax Code of the Russian Federation) reflect in line 030.

Fund employees check the amounts of taxable payments. After all, the final amount of contributions depends on them. And although the legislation on this has not changed, we recommend that you double-check in your 9-month reporting which payments you included as taxable.

Firstly, because clarifications have recently been issued stating that contributions must be calculated from almost all employee incomes, with rare exceptions (letter from the Federal Social Insurance Fund of the Russian Federation dated July 29, 2014 No. 17-03-10/08-2786P). Secondly, now is the period when the salary of some employees may exceed the limit of 624,000 rubles. And this determines whether your company will be able to avoid paying regular social security contributions and, therefore, not overpay.

Opinion

As a general rule, insurance premiums must be paid from payments made to employees within the framework of the employment relationship. Moreover, according to officials from the Social Insurance Fund, the legislation does not provide for exceptions for amounts not directly related to the results of employees’ work. But the judges do not agree with this. Thus, according to many judges, if payments do not depend on how the employee works, then there is no need to pay contributions. For example, from one-time assistance to single parents, compensation for expenses, additional services at the airport during business trip(decrees of the Federal Antimonopoly Service of the North-Western District dated December 3, 2013 in case No. A56-76836/2012, Volga District dated January 27, 2014 in case No. A65-10641/2013).

Payments exceeding the limit

Regular contributions

If the amount of payments for some employees since the beginning of the year has amounted to more than 624,000 rubles, then contributions to the Social Insurance Fund should not be calculated from the excess. The amount of payments in excess of the standard must be reflected in line 3 of table 3 of the 4-FSS calculation for 9 months.

Contributions for injuries

But there is no such standard for contributions from accidents. Therefore, the amount of payments exceeding 624,000 rubles does not need to be shown separately in section II.

Basis for calculating contributions

Regular contributions

Payments that are subject to insurance premiums for temporary disability must be reflected in line 4 of Table 3 of Form-4 of the Social Insurance Fund. Moreover, this amount is determined in the reporting by calculation. To do this, take all payments in favor of employees that the company accrued in reporting period(line 1 of the same table). Then subtract from this amount payments exempt from contributions (line 2 of table 3) and amounts exceeding the limit (line 3 of the same table). The total amount of insurance premiums for temporary disability accrued for 9 months will be equal to the value on line 4 multiplied by the contributions. Accrued contributions are entered in line 2 of table 1.

Contributions for injuries

But payments that are subject to contributions from accidents must be determined immediately - according to accounting data. This amount is reflected in column 3 of table 6.

Example

For 9 months of 2014, the employee accrued:
- 6 million rubles. — wage full-time employees;
- 500,000 rub. — maternal assistance for the birth of children;
- 120,000 rub. — payments under civil contracts.

Five employees' salaries since January exceeded the standard of 624,000 rubles. Here is a fragment of the completed 4-FSS:

Benefit costs

Regular contributions

Benefit amounts are exempt from contributions (Article 9 of Law No. 212-FZ). Therefore, expenses for benefits increase the indicators in line 2 of table 3 of the 4-FSS calculation for 9 months, that is, the amount of preferential payments.

Contributions for injuries

Benefits are not subject to personal injury contributions. The amount of benefits must be shown in column 5 of Table 6. In addition, the amount of benefits paid must be reflected separately in Table 2. Only benefits actually paid from the fund are shown here. That is, if an accountant has calculated the benefit, but has not yet issued it, then the amount does not need to be included in the calculation. The total amount of expenses for payment of benefits is entered in line 15 of Table 1. This indicator reduces the amount of accrued contributions.

Question

We have had 2 former employees die: one who was fired long ago and was cursed at. help, to another - who recently - on your advice, I will formalize it as compensation for vacation. Should these amounts be reflected equally in the DAM, Social Insurance Fund, and 6-NDFL reports or not?
Earlier, they told me about the DAM that these amounts should be entered in line 201, but should not be included in the Social Insurance Fund and 6-NDFL at all.
If we assume that in group 201 RSV and table 3 FSS is not a region. according to Art. 9 of Law 121 Federal Law, then there is financial assistance to an employee in connection with the death of a family member, but in our case it is not to the employee. Comp. for vacation is excluded from non-taxable, but in our country it is not taxed in connection with death. It seems that there is also no need to write anything there. Will these amounts go nowhere at all?

Answer

The obligation to pay tax terminates with the death of the taxpayer (clause 3, clause 3, article 44 of the Tax Code of the Russian Federation). However, until the day the employee dies, the employment contract is valid, and payments made to his relatives under this contract are remuneration subject to taxation in the general manner. That is, the employer needs to calculate and withhold personal income tax from accruals in the form of wages, compensation for unused vacation, disability benefits (clause 1 of article 209, clause 6 of clause 1 of article 208, clauses 1 and 3 of article 217 of the Tax Code of the Russian Federation). Consequently, the relatives of the deceased should be given amounts in the same amount as the employee himself would have received during his lifetime. In this case, payments must be made no later than a week from the date family members submit the relevant documents (Letter of the Federal Tax Service of Russia for Moscow dated July 16, 2009 N 20-15/3/073541@). Thus, in the calculation of 6-NDFL you will reflect all payments provided employment contract deceased employee

At the same time, one-time financial assistance provided to members of the employee’s family (if such is paid), as well as social benefits for funerals, are not subject to personal income tax (clauses 1 and 8 of Article 217 of the Tax Code of the Russian Federation). For the purposes of applying this benefit, the Russian Ministry of Finance includes spouses, parents and children, including adopted children, as family members (Letter dated 08/03/2006 N 03-05-01-04/234). Financial assistance provided to other relatives is taxed according to the general personal income tax rules. In our opinion, if financial assistance is provided to family members, then it is not necessary to include it in the calculation.

Financial assistance in connection with death is not subject to insurance premiums, and therefore is not included in RVS-1 and 4-FSS.

However, the amount of funeral benefits paid by the employer in connection with the death of an employee or a minor member of his family reduces the amount of insurance contributions to the Federal Social Insurance Fund of the Russian Federation in case of temporary disability and in connection with maternity (clause 3 of article 10 of Law No. 8-FZ, part 2 Article 15 Federal Law dated July 24, 2009 N 212-FZ).

The amount of the benefit must be reflected in FSS Form-4. For this purpose, line 11 is provided in table 2. In column 3, lines 11 indicate the number of benefits issued, in column 4 - the amount of benefits.

In column 5, line 11, no amounts are indicated, since social benefits for funerals are paid in this case from the funds of the Social Insurance Fund of the Russian Federation, and not from the federal budget.

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