The organization can provide financial assistance to their employees and others individuals. Financial assistance is provided in various situations: in the event of the birth (adoption) of a child, in the event of natural disasters, upon retirement, etc.

The amount of material assistance is not established by law, it is determined by the organization independently in each case.

In terms of taxation material aid be exempt from personal income tax, partially taxable with personal income tax and fully taxable. This is regulated by Article 217 of the Tax Code of the Russian Federation.

Setting up the types of accruals "Material assistance".

Since different personal income tax codes are intended for different types of material assistance, it is recommended to have several types of material assistance in the database, at least for each income code:

This is a fragment of the reference book "Personal Income Tax Codes" from 1C Salary and Human Resources Management. Code personal income tax is selected for each accrual subject to personal income tax and is used when generating reports (for example, form 2-personal income tax).

All types of accruals used in the organization are stored in the program in plans of types of calculation. For types of calculation that are not basic, not dependent on time, the plan of types of calculation "Additional charges" is intended.

The type of accrual "Material assistance" also applies to additional accruals.

You can open the plan of types of calculation "Additional accruals" from the main menu of the program, the item "Payroll by organizations" -> "Setting up payroll" -> "Additional accruals by organizations" or on the user's desktop, tab "Payroll", hyperlink "Additional accruals".

On the "Calculations" tab, we leave everything unchanged: this is the initial accrual, the calculation method is a fixed amount.

The "Usage" tab is also left unchanged.

On the “Accounting and UTII” tab, you need to set up a way to reflect this accrual in accounting:

It is configured in my demo database, but if you don’t have it, you need to create a new calculation method and configure it:

Material assistance refers to other expenses, and account 91.02 “Other expenses” is selected as a debit account. As an other expense, an element of the directory "Other income and expenses" - "Material assistance" is selected.

For automatic unloading accounting entries in 1C Accounting, you must first exchange data with accounting program(upload data from 1C Accounting and upload to 1C ZUP). Then the analytics necessary to set up postings in the ZUP will be loaded into the program - in our case, this is the “Other income and expenses” directory. Those. the element of the "Material Assistance" directory must be entered into the 1C Accounting database, and not into the ZUP, and then upload the analytics to 1C Salary and Human Resources Management. I will talk about this in one of the following articles.

On the "Taxes" tab, the personal income tax code is indicated:

On the “Contributions” tab, the procedure for taxing the accrual of insurance premiums is configured.

In props " Insurance premiums in the Pension Fund of the Russian Federation, the Social Insurance Fund and the Compulsory Medical Insurance Fund ", you must select the type of income "Material assistance at the birth of a child", subject to insurance premiums in part"

The rest of the details can be left unchanged.

We will not consider the rest of the bookmarks.

Calculation of financial assistance.

The accrual and payment of material assistance is a one-time payment. For such accruals, the 1C Payroll and Human Resources program provides for the document “Registration of one-time accruals for employees of organizations”.

You can open the list of these documents using the link on the "Payroll" tab of the user's desktop (or in the main menu, the item "Payroll by organizations" -> "Primary documents" -> "Registration of one-time accruals to employees").

In the list of documents that opens, to enter a new document, click on the "Add" button. The new document form opens. Go to the "Additional charges" tab and use the "Add" button to enter a new line.

We fill in the details of the line: we select the employee to whom we accrue material assistance, in the column "Accruals" we select the type of calculation we previously introduced "Material assistance at the birth of a child". We enter the amount of financial assistance - 60,000 rubles. After that, click on the "Calculate" button in the top button bar. The document is automatically recorded, and the columns “Result”, “Deduction code”, “Number of children” are filled in (if we do not enter it manually, then the default is 1). The deduction amount is also calculated. For financial assistance with an income code personal income tax amount deduction is 50,000 rubles. Those. in our case of personal income tax the amount exceeding 50,000 is taxed - this is 10,000 rubles.

To make sure that the personal income tax is taken correctly, let's go to the "personal income tax" tab:

Financial assistance is paid either simultaneously with the payment wages, or intercalculation. I wrote about how the accrued amounts are paid.

Other types of material assistance are configured in a similar way.

Thus in the program 1C Payroll and Human Resources Management the type of accrual is set up and calculated material aid.

An enterprise, at the request of its employee or on its own initiative, can accrue and pay material assistance. In this article I want to tell you how to do this in 1C ZUP 8.3, in the form step by step instructions.

Financial assistance refers to one-time payments. In previous versions of the 1C ZUP program (8.2), to reflect this type of accrual, there was a document “Registration of one-time accruals for employees of organizations”. Now he is gone. Many people have a question, how to accrue financial assistance? I must say right away that there is such an opportunity, but initially it was disabled in the system.

Program settings 1C ZUP for the accrual of financial assistance

To make the “Material Assistance” document available in 1C ZUP 8.3, you need to make two settings. The first is to check the box "Paid financial assistance to employees."

We go to the settings section of 1C Enterprise (the "Settings" menu, then follow the "Payroll" link to go to the payroll settings). In this window there is another link: "Setting the composition of accruals and deductions." We click on it. Another settings window will open. It contains several bookmarks. We are interested in the "Other accruals" tab. This is where the above checkbox needs to be checked:

Now in the "Salary" section, the menu item "Material assistance" will appear.

The second setting that needs to be done is to add an accrual with the “Material assistance” assignment to the list of accruals.

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• On the “Basic” tab, in the “Account purpose” field, select “Material assistance”.
• In the "Accrual in progress" field, specify "According to a separate document".
• In the "Calculation and indicators" section, select the calculation method - a fixed amount.

Basically, this method is used, although it is possible to set a formula for calculation, starting from any indicators. These indicators will appear later in the document for filling out:

Click "Save and Close".

By the way, if you do not go into the settings for the composition of accruals and deductions, but add an accrual with the purpose “Material assistance” to the list of accruals, then the checkbox in the settings will be set by itself, and the menu item will also appear automatically.

Let's start calculating.

Accrual and payment of material assistance in 1C ZUP

By clicking the "Create" button in the form of the "Material Assistance" list, we will create a new document.

Fill in the header of the document. I will pay attention to the props “Type of financial assistance”. Help can be provided for various reasons, so there may be several settings with this purpose. Here we select the calculation we need. Let's add an employee to the table. In the "Result" column, indicate the amount of financial assistance. The deduction code the program prompts us to select "503". When choosing a code, the program should calculate the amount of the deduction for us.

The document has two calculation options:

• automatically;
• manually by clicking the "Recalculate" button.

If the "Automatic calculation in documents" checkbox is not checked in the settings, then a yellow button will appear in the tabular section when changing the details. To recalculate the document, you need to click it.

But here I ran into a problem. In my settings, automatic recalculation was disabled, and to calculate the amount of the deduction, I clicked on the button. The result is like this:

That is, an error occurred, and the amount was not calculated. Perhaps the error has already been fixed in your release of the program, and you will be able to recalculate the amounts without additional settings of the 1s 8.3 program.

Financial assistance is cash or other property provided by an employer to its employee in connection with a natural disaster or other emergency, the death of a family member, the birth of a child, vacation or other circumstances.

About what postings for material assistance an employee needs to do in accounting, we will tell in our material.

Determine the type of financial assistance

Order accounting financial assistance depends on its type and method of provision.

If financial assistance is lump sum employee when providing him annual leave, the payment of such assistance is provided for by the labor, collective agreement or local normative act employer and is related to the employee's performance of his labor function (depending on the amount of wages, compliance with labor discipline, etc.), then such assistance is part of the remuneration system and is reflected in the general procedure characteristic of.

So, financial assistance for vacation can be accrued such accounting records ():

Debit of accounts 20 “Main production”, 26 “ General running costs”, 44 “Sales expenses”, etc. - Credit of account 70 “Settlements with personnel for wages”

In addition, it is necessary to reflect the withholding of personal income tax and the accrual of insurance premiums, as well as the issuance of financial assistance:

And if the payment of financial assistance is not related to the provision of leave to the employee in accordance with the wage system, its accounting procedure will be different.

Assistance as part of other expenses

Financial aid paid to an employee on other grounds will be reflected as part of other expenses on account 91 “Other income and expenses” (clauses 12, 13 PBU 10/99, Order of the Ministry of Finance dated 10/31/2000 No. 94n):

Help in kind

If material assistance is given to an employee not in money, but in property (for example, goods), then instead of accounts 70 and 73, the accounts of property released as financial assistance will be credited.

In addition, since the transfer of ownership of goods on a gratuitous basis is recognized as a sale, VAT will have to be charged on the market value of the transferred property (clause 1, clause 1, article 146, clause 2, article 154 of the Tax Code of the Russian Federation).

Personal income tax from the amount of natural assistance will need to be withheld from the employee's cash income.

The company, at the request of its employee or on its own initiative, has the opportunity to accrue and pay material assistance. In today's material in the form of step-by-step instructions, we will tell you how this can be done.

Typically, financial assistance refers to one-time payments. In previous versions of the 1C (8.2) software product, in order to reflect this type of accrual, there was a document called “Registration of one-time accruals for employees of organizations”. However, now he is gone. Therefore, the question arises, how can financial assistance be counted? We note right away that such a possibility exists, but it is first disabled in the system.

Setting up 1C ZUP for the purpose of calculating material assistance

To open access to a document called "Material Assistance", you need to make two settings. The first of these is that you need to check the box called "Paid material assistance to employees."

After that, go to the settings section called "1C Enterprise". It is in the menu called "Settings", link "Payroll". This link will take you to payroll. In this window, there is another link called "Setting the composition of accruals and deductions." Click on it. After that, another settings window will open, which contains several tabs. In this case, we need a tab called "Other accruals". This is where the above checkbox needs to be checked:

And now in the section called "Salary" a menu item with the name "Material assistance" will appear.

Other settings that need to be made are to add an accrual to the list of accruals with an assignment called "Material assistance".

Select "Material assistance" (tab called "Main", field named "Destination");

Indicate "For a separate document", which is in the field called "Accrual in progress";

It is necessary to choose such a calculation method as a fixed amount, you can do it in the "Calculation and indicators" section.

In most cases, it is applied in this way, although, starting from any indicators, it is possible to set a formula for calculation. Similar indicators will appear later, in the document to be filled out:

By the way, when you go into the settings for the composition of accruals and deductions, and add accruals with the purpose “Material assistance” to the list of accruals, the checkbox in the settings will be set on its own, and the item in the menu will also appear automatically.

And now let's move on to the calculations themselves.

Program "1C ZUP": accrual and payment of material assistance

When you press the button called "Create" in the form of a list called "Material Assistance", generate a new document.

After that, fill in the header of the document. Look at the props called "Type of financial assistance." Such assistance can be provided for various reasons, so there may be several settings with such an assignment. Here, select the accruals we need. Add an employee to the table. And in the column named "Result" indicate the amount of financial assistance. The deduction code of the software product prompts us to select "503". During the selection of the code, the software product must calculate the amount of the deduction for us.

This document has two calculation options:

In automatic mode;

In manual mode, by clicking on the button named "Recalculate".

If the checkbox called “Automatic calculation in documents” is not marked in the settings, then in case of changing the details in the tabular section, the program will cause the yellow key to appear. Click on it to list the document.

But in this case, there is a problem. In our settings, automatic recalculation is turned off and in order to calculate the amount of the deduction, we clicked on the button. And we got this result:

It means that an error occurred and the amount was not calculated. It may be that in your software product given error has already been liquidated, and therefore it will be possible to transfer amounts without additional settings of the software product.

The most interesting thing is that by turning on the calculation in automatic mode, the amount will be calculated without any complaints. Who has the same situation, during editing, change the calculation settings. The setting is in the menu called "Settings", links named "Payroll":

Please note that after changing the settings, in order for the changes to take effect, the document will need to be generated again.

As a result, the document is completed and calculated, and now it can be carried out.