Financial assistance to an employee: payments, types, registration and accounting. Application for financial assistance Types of financial assistance to an employee

Employees have the right to receive financial support from the company where they work. Such a payment is considered a one-time cash benefit. In this article we will look at when financial assistance is provided to an employee, what types of payments exist and how it is accounted for and taxed.

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

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

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

When is financial 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 security is provided to the individual 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 the collective, as well as by an employment contract or internal documents.

To take advantage of the required 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 requesting a monetary payment due to illness, an employee must submit a personal statement, which must be supported by certificates with a diagnosis confirming his illness. In addition, receipts for payment for treatment will be required.

Types of financial assistance to an employee

In certain cases, workers are provided with financial support. A person can take advantage of such payments when the following situations arise:

at the birth of a baby;
due to the death of a family member;
in the event of emergency circumstances (natural disasters);
funds are needed 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 documents, such as a copy of the birth certificate, marriage registration, death certificate, receipt and others. The employee can submit the required documentation to the accounting department even after he receives the money.

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

If the amount of financial assistance is stipulated in the employment agreement, then it is paid accordingly. In the case where the amount is not specified in the contract, it is discussed with management or the workforce. When assistance is paid out of net profit, the final decision is made by the founders of the company. Then the order is issued.

Order to provide financial support

So, when drawing up an order, you should consider:

the amount of benefits paid;
payment terms;
fund or source of support.

The order can be issued in any form.

After approval of the order, the management formalizes the payment of material resources.

Taxation of material assistance provided to an employee

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

Types of financial assistance	Taxation
Birth of a child	A lump sum paid for the first year in the amount of RUB 50,000. the child is not subject to income tax and insurance premiums
In case of death	Taxes and contributions are not withheld without limiting the amount of payment
Extraordinary circumstances (natural disasters, etc.)	Income tax is not withheld regardless of the amount, nor are contributions if they are used to compensate for damage from this event
Payment for vacation	Retained regardless of the amount of assistance
Other reasons	RUR 4,000 is not deducted. per year from 1 employee

In accordance with paragraph 10 of Article 217 of the Tax Code, amounts paid by the organization as assistance to employees, from funds that remain with the company after paying taxes, do not require taxation. All such compensation must be supported by all necessary documents.

Tax-exempt financial assistance

Compensation in case of death of a relative

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

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

Payment in case of emergency

Assistance provided during natural disasters and emergency situations is also exempt from taxation. Of course, to obtain it you need to submit supporting documents and certificates. During an emergency, financial payments provided in the event of the death of a family member are exempt from taxes.

Financial assistance, partially exempt from taxation

At the birth of a child

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

for personal income tax – for both parents. In this case, the company responsible for paying taxes must require the employee to provide evidence that the other parent did not receive such assistance. Such a document may be a tax certificate or a statement stating that such assistance was not received or received 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 amount should not exceed 4 thousand rubles. per year for one employee. However, an exception is a cash benefit issued for treatment, if the money for this assistance was taken from the funds remaining with the enterprise after paying all taxes and contributions, as well as when the funds were issued directly to the worker and not to a medical institution.

Also, management may make financial payments and gifts in connection with holidays, marriage or retirement. It should be taken into account that gifts are also not subject to taxation within a limited amount if the organization has entered into a gift 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. need to withhold tax. Since this cannot be done with a certificate, tax must be withheld when calculating wages.

Example #2. When an enterprise wishes to provide an employee with financial support in an amount exceeding 4 thousand rubles. then you can conclude a gift agreement for this amount, for example for 3 thousand rubles. As a result, the amount of non-taxable assistance will be 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 accounting for material payments to employees that do not exceed the tax-free limit.

Personal income tax is calculated on monetary support issued to former employees in the same way. As for contributions, they are not deducted from such material payments due to the absence of an employment contract.

Answers to pressing questions

Question #1: How is the cash payment to a worker upon the birth of a child taxed?

Answer: in this case, the material benefit is not taxed, provided that its amount does not exceed 50 thousand rubles. and it is issued within 1 year. When adopting, the same procedure is followed.

Question #2: Are funds provided to an employee injured by a fire subject to taxation?

Answer: this event is considered an emergency if no arson was committed or the fire occurred due to the negligence of the victims. If there are supporting certificates, funds are paid out from which personal income tax does not need to be withdrawn. The amount of payments is set by the enterprise.

Question #3: If an amount of 18 thousand rubles is provided in connection with a vacation, then what part should be subject to personal income tax?

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

Question #4: How are payments to the budget calculated if, at the birth of a baby, the company provided not cash, but a gift?

Answer: when the company’s collective agreement does not stipulate this condition, deductions occur according to the standard procedure. If this point is specified in the contract, then insurance premiums should be calculated on the cost of the gift.

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

Answer: With non-targeted assistance, they also do not make fees for payment to the budget in the case when its amount is no more than the non-taxable limit.

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

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

It is important to remember that providing financial assistance is not the responsibility of the employer, but solely a manifestation of his goodwill. Quite often, employers set a certain limit on the provision of financial assistance, both in terms of the funds issued and in terms of its frequency.

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How to write an application for financial assistance

There is no one-size-fits-all standard form for writing this statement, so each person can write it in free form. True, large enterprises that independently develop their own forms of documents most often have their own unified form for providing financial 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 financial assistance for yourself, it is advisable to attach certificates and other documents confirming its need to the corresponding application.

As a rule, employers react 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 shown negative reactions from management will be a minus when making a decision).

In any case, the final decision on this issue falls on the head of the enterprise, who, based on his life experience and the financial 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 an application

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

In the upper right part of the document, you must indicate in the genitive case the position of the manager (director, general director, etc.), the full name of the company (indicating its legal status), as well as the last name, first name, and patronymic of the manager (the first and middle names can be put in in the form of initials).
Then the same is indicated from the applicant.
Then in the middle of the document the word “Statement” is written and a dot is placed.

The main part of the application for financial assistance

The second part of the statement includes its actual text.
This describes the request, which should begin with the wording: “I ask you to 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 wedding on September 14, 2016). And after this, you need to enter the amount that you would like to receive in the form of financial assistance (in numbers and in words).

After writing the text of the application, the document must be certified with a signature (with a transcript), as well as the date of its completion.

After writing the application

After the application is completed, it must be given either to the secretary of the organization, or to the human resources department, or to the accounting department, along with all the papers confirming the request for financial support. The responsible persons will submit it for consideration to the director of the company, and if the decision is positive, he will put his resolution and signature on the petition. If the employer decides to pay out the amount in full, then on the application he will write something like: “give out in full,” but 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 financial assistance 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 authorized for issue at the cash desk.

It is important to note one point: material assistance to an employee of an organization from management is a gratuitous act, that is, it does not imply any further compensation or compensation or deduction from the employee’s salary.

It is also not subject to accounting when calculating personal income tax (but only if its amount is within the limits permitted by the law of the Russian Federation - for a given year it is 4,000 rubles, everything above this amount is already taken into account for taxation).

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

The grief that comes to a family not only has an emotional impact on all relatives, but also, as a rule, makes a significant hole in the budget. The employer, taking care of the staff, can help the bereaved employee a little financially. In this case, the funds are paid from the organization’s profit fund; these expenses have tax benefits.

To do this, the organization’s local regulations must stipulate this possibility and its regulations. For this purpose, a special Regulation may be created or the relevant information should be contained in the employment contract or collective agreement. Usually, not only the employee who has lost a loved one has the right to such a payment, but also, conversely, his relatives if the employee himself has died.

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

Full name of the manager (general director);
all employee data (position and full name);
degree of relationship with the deceased (close relatives in connection with whose death financial assistance is provided 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 relationship and death attached to the application;
date, painting with transcript.

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

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

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

STATEMENT

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

I am attaching to the application:

certificate of family composition;
death certificate of Rostovsky M.P.

06.20.2017 /Rostovsky/ A.P. Rostovsky

Application for financial assistance for vacation

Financial assistance paid in connection with vacation can be called differently in local regulations: vacation pay, allowance, vacation bonus, “health benefits,” etc. Its essence in tax terms depends on how exactly the employer formalizes this one-time payment - as social or labor.

Most often, such a payment is considered simply as financial 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 “link” the amount of vacation assistance and its very fact to the results of performing the labor function. In this case, the procedure for calculating the size should be clearly stated in special local acts. As a rule, this is a percentage of the salary that is paid in the absence of disciplinary complaints.

If all employees are required to receive vacation payments, each of them does not have to write a statement, but this practice is usually accepted in companies for confirmation in the accounting department. It is also worth writing a statement if we are not talking about the next scheduled vacation, but about vacation 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;
basis for providing assistance (collective agreement, employment contract, regulations on vacation pay, etc.);
The usual completion of the application is a date and signature.

Sample application for financial assistance for vacation

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

STATEMENT

In connection with my upcoming vacation from August 6 to August 19, 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 at their request, can help them financially if they need funds for treatment or surgery.

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 not subject to taxes 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 to authorize the payment, as well as 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 profit fund or unused funds for expenses.

An employee application is required to provide this assistance. In it, in addition to the usual details - “headers”, title of the document, requests for financial assistance - you need to indicate the event due to which the employee urgently needs funds or compensation for expenses. There is no need to go into detail, describing the diagnosis and expenses; this information is provided in the documents attached to the application.

The decision to assign payment or refuse remains with the manager. If the decision is positive, an order is issued and funds are credited.

Sample application for financial assistance in connection with treatment or surgery

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

STATEMENT

In connection with the injury received 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 am attaching the following documents to the application:

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

06.25.2017 /Ferzenko/ L.A. Ferzenko

Application for financial assistance due to a difficult life situation

The employer has the right to provide financial support to employees in any ups and downs of life, although it is not obliged to do so. His good will 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 employers and employees should remember in connection with financial support:

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

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

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

A difficult life situation is one in which, as a result of poverty, the life of an employee or his family may be disrupted. The law includes the following circumstances:

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

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

Sample application for financial assistance due to a difficult life situation

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

STATEMENT

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

I am attaching to the application:

certificate of family composition;
certificate of a mother of 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 an employee’s family 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.

The reasons for financial support, which may well include 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 has not been adopted by the company, the law does not prevent an employee from asking for financial assistance from his superiors, or the employer from satisfying this request, or, indeed, from refusing.

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 justify it with documents. The application form will be standard, accepted for this 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 documentary evidence of this fact for accounting and management.

IMPORTANT! We are not talking about a benefit paid at the birth of a child without fail. In addition to this legally defined payment, the employer can award 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 certain figure in the application. The employee will receive it based on the order signed by the manager.

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

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Financial assistance refers to non-production deductions. It does not concern the results of the enterprise's activities. The provision of financial assistance is provided to both employees of the company and those who have already quit. Also, accruals can be made in favor of third parties for various reasons provided for by law. Next, we will consider in more detail who is entitled to financial assistance and what is the procedure for receiving it.

Reasons for payments

The reasons why financial assistance may be paid are:

Going on vacation.
Compensation for damage arising as a result of any emergency.
Holidays.
Death of a relative of an employee, and so on.

For some reasons, deductions are made in favor of most or all employees. For example, this applies to vacation pay. It acts as a one-time financial assistance. In other cases, benefits are provided under special conditions. For example, a worker or other person can submit an application for financial assistance (a sample of which will be given below) if the need arises to purchase medicine, bury a relative, or to meet other needs. Such contributions are of a social nature.

Magnitude

The amount of financial assistance is determined by the head of the company. The value can be determined in absolute terms or represented by an amount that is a multiple of the official salary, taking into account the specific case and financial capabilities of the enterprise. The procedure in accordance with which deductions are made may be provided for in an employment or collective agreement. The source for payment of financial assistance is income received from the current activities of the company. The decision on the need to distribute cash benefits at an enterprise is made by its manager.

Taxation of financial assistance

Due to the variety of reasons why this type of payment can be made, business accountants often have questions regarding the procedure for reflecting these amounts in accounting. Financial assistance is shown in reporting depending on whether it is established in the employment contract or not. So, it will be recognized as a non-operating expense and taken into account in the account. 91.2 “Other expenses”, if not specified in the agreement. If financial assistance is specified in the contract, then it is a salary expense.

Benefits for former employees

According to PBU 10/99 (clauses 4 and 12), such deductions are included in non-operating expenses. Therefore, they are reflected in 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 must be reflected. It is recorded according to Dt. 99 “Profits and losses” in correspondence with Kt. 68, which shows 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, which are established for persons carrying out their professional activities in enterprises located in the regions of the Far North and equivalent to them, are not applied to it.

Holds

In practice, situations quite often arise when financial assistance to an employee is due in accordance with some basis, but alimony should be collected from his income. The types of income from which such deduction is made are established in the corresponding list. So, for example, if a citizen is awarded financial assistance in connection with a natural disaster, theft of property, fire, death, injury to him or his relatives, alimony is not collected from her. There is no deduction from benefits due upon marriage. 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, paragraph 2, Federal Law regulating accounting, documents for which special forms are not provided may be accepted if the necessary details are provided. Therefore, financial assistance to an employee can be accrued upon receipt of an appropriate order, which contains:

Name of the act.
Date of preparation.
Name of the enterprise.
Contents of operation.
Indicators in monetary and physical terms.
The positions of the employees responsible for the transaction and the correctness of execution, as well as their personal signatures.

Reasons for non-inclusion in labor costs

Before making legitimate arguments, the concept of salary itself should be clarified. It is defined in Art. 129 TK. Remuneration is 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, and local documents. Salary depends on qualifications, quality, quantity and complexity of activities. Financial assistance does not fall into this category because it:

Does not apply to the performance by an employee 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 reduce 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, amounts of financial assistance are not taken into account when calculating the tax base.

Contributions to the Pension Fund

They are also not deducted from the accrued financial assistance. Since it has a social purpose and is not considered part of the salary, the exemption from the withholding of the contribution is consistent with the principles according to which pension insurance is carried out. In particular, the labor pension should be formed primarily from amounts, the amount of which is established taking into account the qualifications of the employee, the quality, complexity and conditions of his professional activities.

Contributions to the Social Insurance Fund

These fees are not payable on payments such as:

Financial assistance at the birth of a child during the first year of his life (no more than 50 thousand for each).
Benefit for a citizen injured in a terrorist attack on Russian territory.
Financial assistance to an employee in the event of the death of his relative.
Benefit due to a natural disaster or other emergency that caused material damage or harm to health to a citizen.

From this we can conclude that an insurance premium must be withheld from amounts provided to individuals on other grounds. FSS employees believe that deductions from financial assistance should be carried out. However, there is another point of view on this matter. It is based on the following arguments:

The basis for calculating the insurance premium is wages (income).
Financial assistance does not apply to such income, since it is not provided for when calculating salary. When providing benefits, the results of specific activities of employees are not taken into account.
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 produced not from the wage 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 law. 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 income received by employees that is not subject to taxation. These, in particular, in addition to the above payments, include amounts not exceeding four thousand rubles per year.

This, for example, could be payments for vacation, financial assistance in difficult financial situations, for former employees who have retired, and so on. Personal income tax will be withheld from amounts exceeding 4 thousand rubles per year.

Bid

Material assistance is recognized as income subject to taxation at a rate of 13% if the non-taxable limit is exceeded. Standard deductions are provided by the organization that acts as the source of income, at the choice of the payer in accordance with his written request and documents that confirm the right to these deductions. If cash assistance is transferred to retired employees, they can receive these contributions provided they submit a claim before the end of the year. If benefits are paid to the employee every month during a calendar year, deductions are provided from the beginning of the relevant period. At the same time, the total amount of financial 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, subaccount. "Calculations for personal income tax."

Poor and vulnerable categories

Persons included in these categories are provided with one-time financial assistance. It can be provided either in cash or in kind. The one-time benefit 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.

Providing reporting

Tax agents are enterprises acting as a source of payment of income specified in Art. 217, paragraph 8, are required to keep records of the amounts provided, regardless of their size. Information about these charges is provided to the relevant authority in Form No. 2-NDFL. When filling out reporting, enterprises indicate the full amount of this income for each basis for the period and a tax deduction not exceeding 4 thousand rubles. If assistance is accrued to former employees in an amount of less than 4 thousand rubles, the enterprise must provide information about this to the tax authority in Form No. 2 of the Personal Income Tax.

Profit deductions

According to Art. 270, paragraphs 23 and 21 of the Tax Code, material assistance to employees of an 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. To avoid discrepancies between tax and accounting accounting, it is inappropriate to include financial assistance in the documentation regulating the system of remuneration for employees. Expenses related 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, according to paragraph 16 of Art. 270 of the Tax Code, when 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 works, services, property rights, as well as securities and cash.

Package of documents

An employee who needs additional funds must write an application for financial assistance. The following documents must be attached to this paper:

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).
Decisions of government authorities, certificates from the SES, DEZ and other authorities confirming the fact of an emergency.
Papers certifying the occurrence of a terrorist attack on Russian territory (for example, a certificate from the Ministry of Internal Affairs).
A child’s birth certificate, if necessary, to receive money for his maintenance.

Application for financial assistance: sample

The document must contain information about who the request is addressed to and from whom it comes. Full name is indicated at the top right. head of the enterprise, position, company name, as well as full name. and the position of an employee. Below in the center you should write the word “statement”. Next, a request for financial assistance is made, and the reasons for this are indicated. As evidence of the reasons, the appendix provides a list of documents confirming the circumstances that were indicated in the content. Copies of documents must be attached to the application. At the very bottom there is a signature and date of compilation. In the text, the applicant can also indicate the amount he expects.

Additionally

It should be noted that monetary benefits are not the manager’s duty, and the fact of writing an application, indicating the amount of expected assistance, as well as the circumstances themselves that served as the reason for the application, do not give rise to the manager’s obligation to satisfy the request. The benefit amount indicated in the application can only serve as a guide for the employer. The final amount is set by the boss, based on the financial situation of the enterprise and the complexity of the applicant’s circumstances. If the manager decides to satisfy the request, a corresponding order is drawn up. Based on it, the applicant will receive a sum of money from 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, these include children, parents (adopted children, adoptive parents), and spouses. In this case, the fact of cohabitation does not matter. Paragraph 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 directly applied in them, unless otherwise specified by law. This, in turn, means that financial 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.

The country's state budget contains the necessary funds to pay child benefits on time 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 benefit 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 are required within 12 months from the date of his birth. The 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.
Application in any form.
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, social service employees 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. If any controversial situations arise, you can clarify the details on the government hotline at the number: 0-800-50-73-09.

We do not recommend delaying the registration of your child in the queue for kindergarten, since lately there has been an overload of preschool children's institutions and not everyone who wants to has time to enroll their children. You can read more about registering your child in the electronic queue for kindergarten.

Amount of child benefit in 2019 in Ukraine

From July 1, 2014, a fixed amount of payment at the birth of a baby has been established. Now the number of minor children in the family is not taken into account, and the size of the subsistence minimum is also not important. The amount of payments is similar in the case of adoption of a child.

The total amount of child benefit in 2019 in Ukraine is UAH 41,280. However, parents do not receive this amount immediately. One-time payment in the amount of 10,320 UAH. parents receive it to their account a few months after submitting 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 under three years of age

As of July 1, 2014, the child care allowance for children reaching the age of 3 was abolished. Previously, the minimum amount of such benefit 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 hryvnia are included in the monthly payment amount, that is, 860 hryvnia.

Calculation of social payments for children to single mothers in Ukraine

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

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

The cost of living when calculating child support for single mothers is presented in the table below:

Temporary state assistance for children whose parents evade paying child support is provided in an amount equal to the difference between 50% of the subsistence level 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

If guardianship or guardianship is established over a child, monthly assistance for children under six years of age is provided as follows:

Help for children under guardianship or trusteeship

The size of the benefit is not the same, as it depends on the cost of living. Amount of social payments for a child in Ukraine 2019 are equal to two subsistence minimums based on his age. The benefit is paid until the ward reaches adulthood.

In case of guardianship of a child, he may also be awarded a disability pension, alimony, government assistance, and scholarships. The amount of the benefit in this case will be smaller and is calculated as the difference between two established subsistence levels (in accordance with the age of the person under care) and the amount of alimony, state. assistance, pensions, scholarships.

If you are just thinking about obtaining child custody, then it will be useful for you to study with tips and recommendations. By reading it you will avoid many troubles.

Help for orphans and children deprived of parental care

What payments are due to 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 Security”. assistance to disabled children and people with disabilities since childhood.” The amount of the benefit depends on the minimum subsistence level established for disabled citizens:

disabled people of group I since childhood - 100% of the subsistence level for persons who have lost their ability to work;
disabled people of group II since childhood - 80%;
disabled people of group III since childhood - 60%;
for disabled children under 18 years of age - 70%;

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

disabled since childhood, classified as subgroup A of group I - 75% of the subsistence minimum for persons who have lost their ability to work;
disabled since childhood, classified as subgroup B of group I - 50%;
single disabled people of groups II and III since childhood - 15%;
disabled children of subgroup A under the age of 6 years - the subsistence minimum for children under 6 years of age;
disabled children of subgroup A aged 6 to 18 years - the subsistence minimum for children from 6 to 18 years old;
disabled children under 6 years of age - 50% of the subsistence minimum for children under 6 years of age;
for disabled children aged 6 to 18 years - 50% of the subsistence minimum for children from 6 to 18 years.

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

STATE SOCIAL ASSISTANCE	01/01/2019 (UAH)	07/01/2019 (UAH)	01.12.2019 (UAH)
disabled people from childhood, group I	1497,00	1564,00	1638,00
disabled people from childhood, group II	1197,60	1251,20	1310,40
disabled people from childhood, group III	898,20	938,40	982,80
for disabled children under 18 years of age	1047,90	1094,80	1146,60
disabled people since childhood, group I, subgroup A with care allowance	2619,75	2737	2866,5
disabled people since childhood, group I, subgroup B with an allowance for care	2245,50	2346	2447
disabled people of group II since childhood with a care allowance	1424,15	1485,8	1556,1
disabled people from childhood, group III with a care allowance	1122,75	1173	1228,5
for disabled children of subgroup A up to 6 years old with a care supplement	2674,65	2794,35	2926,57
for disabled children of subgroup A from 6 to 18 years old with a care supplement	3075,88	3213,55	3365,60
for disabled children under 6 years old with a care supplement	2439,00	2548,16	2668,73
for disabled children from 6 to 18 years old with a care supplement	3041,99	3178,14	3328,51

There is a separate payment scheme for people with disabilities since childhood and disabled children who are fully supported by the state in boarding homes and other similar institutions. In such cases, people with disabilities since childhood receive 25% of social assistance, disabled children - 50%, and the rest of the amount 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 a parent who has received payments for himself was forced to leave his place of residence located in the ATO zone and is unable to register the child born at his place of registration, then he must contact the social security authority at his place of actual residence. After this, the competent authorities will examine the conditions in the place of residence of the family and the UTSZN will make a decision on providing 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 register maternity capital with the relevant authorities of the Russian Federation.

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

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