Financial assistance does not apply to payments for the performance of an employee's labor duties. Also, this payment is not regulated by labor legislation. Consider the main legal aspects and postings on material assistance to employees of the organization.

Financial assistance payments

In order to avoid disputes with inspection bodies, it is recommended to fix by internal regulations the types of payments equated to material assistance, their amount and documents that employees must provide in order to receive it.

Mat. assistance will be assigned to the employee at his written request, on the basis of the order of the head.

The accrual of this payment to employees of the organization should be reflected by posting: Debit 91.2 Credit 73.

If payment is made to persons who are not employees of the organization, then the transaction looks like this: Debit 91.2 Credit 76.

The firm can make a payment out of retained earnings. To do this, it is necessary to hold a meeting of the founders and draw up a decision, in accordance with which the money will be paid. To reflect the accrual for this situation, you need to make an entry Debit 84 Credit 73 (76).

The process of transfer Money reflect wiring: Debit 73 (76) Credit 50 ().

Taxation and insurance premiums for material assistance

Financial assistance is not subject to personal income tax and insurance premiums:

• If its size does not exceed 4000 rubles.
• Assistance paid in case of damage to health due to a natural disaster
• Assistance paid in case of damage in connection with a terrorist act
• Assistance paid due to the death of a close relative or the employee himself
• Assistance in the amount of up to 50,000 rubles. in connection with the birth of a child (this amount is total for both parents, each receiving a payment at their place of work)

The amounts of material assistance paid do not reduce income tax, i.e. cannot be included in the costs.

One of the most common types of financial assistance is vacation pay. It is equivalent to payment for hours worked, therefore it is subject to personal income tax and contributions in full.

With a simplified taxation system, if mat. help installed regulations organizations, it is equated to the payment of wages. Therefore, it can be included in expenses (object of taxation "Income minus expenses"). For simplified payments, the same rules apply as for the general regime, i.e. cases where mat. assistance is not subject to contributions and personal income tax - the same.

An example of postings for the payment of material assistance to an employee

The organization, at the request of the employee, with the attached documents, made him a payment in connection with the birth of a child in the amount of 30,000 rubles. The attached documents contain a 2-NDFL certificate from the place of work of the employee's wife, from which it follows that she received the same assistance in the amount of 000 rubles.

Wiring:

Account Dt	Account Kt	Wiring Description	Posting amount	A document base
91.2	73	Mat. assistance in connection with the birth of a child	30 000	Payment order. help Accounting sheet wages

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 step by step instructions we will tell you how this can be done.

Usually material aid 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.

To accrue financial assistance to employees in 1C ZUP 3.1, set up the payroll calculation, if necessary, you can customize or create types of calculation for accrual and register material assistance either in the document Material aid , or a document Vacation(if you need to accrue financial assistance for vacation).

To accrue financial assistance to former employees, a document is used Pay former employees .

Financial assistance in the general case (except for financial assistance for vacation)

Setting up 1C ZUP 3.1 for calculating material assistance

In the payroll settings, check the box ():

As a result of checking the box, three types of accrual will be added with the purpose Material aid :

Each of these types of accrual has its own taxation settings and is used to register various types of material assistance:

If necessary, copying on the basis of these types of calculation, you can create new types of accrual, if, for example, it is customary for an organization to divide material assistance not only by taxation methods, but also for some other reason, for example, according to the method of reflection in accounting. The main thing is that the purpose is indicated in the accrual type settings Material aid and performed According to a separate document :

Using the Document "Material Assistance"

Calculation of financial assistance in 1C ZUP 8.3 in the general case (except for financial assistance for vacation), complete in the document Material aid , which becomes available after the checkbox is checked Financial assistance paid to employees in payroll settings.

In document:

When registering financial assistance by code personal income tax 2760 (by default, this is the type of accrual Material aid ) the deduction is applied 503 V maximum amount 4 000 rub. Since 4,000 rubles. - this is the amount of the annual deduction for material assistance, then in the 1C ZUP 3.1 program it is tracked what amount by the deduction code 503 was applied to each of the employees in the current calendar year.

For Financial assistance at the birth of a child (personal income tax code 2762 ) in the document it is important to indicate Amount of children for the deduction to be applied 508 :

Payment of financial assistance

In the case of payment of material assistance in the inter-settlement period, payment in 1C ZUP 3.1 can be registered directly from the document Material aid on command pay out .

As a result, a document will be created Vedomosti… with payment method Material aid and referring to this document Material aid .

Also, a statement can be created independently, directly from the journal of statements, specifying the method of payment Material aid and selecting the documents for which the payment is made.

To accrue financial assistance for vacation in 1C ZUP 3.1, in the payroll settings, check the box Financial assistance for vacation (Settings - Payroll - Setting up the composition of accruals and deductions - Material assistance tab):

As a result of checking the box, the accrual type will appear Financial assistance for vacation . By default, for the type of accrual, the formula for calculating the amount of a multiple of the salary is defined (the multiplicity is set during the initial setup of the program). You can edit the formula if necessary.

Accrual of financial assistance for vacation in 1C ZUP 3.1 reflect the document Vacation. To calculate such material assistance on the main tab, check the box Financial assistance for vacation :

As a result, on the tab Accrued (detailed) will be calculated according to the type of accrual Financial assistance for vacation :

The payment of financial assistance for vacation occurs along with vacation pay. The statement can be entered either directly from the document Vacation on command pay out, or in the journal of documents Vedomosti… by specifying the payment method Vacation and the document itself, according to which the payment is made.

Financial assistance to former employees

The employer may also pay financial assistance to former employees. To register such financial assistance in 1C ZUP 3, in the payroll settings, check the box Income paid to former employees of the company .

After that, in the guide Types of payments to former employees define the settings for the material assistance paid: the personal income tax code and the type of insurance premium income. You can describe several types of financial assistance with different settings, if required.

Specify the required type of payment in the document Payments to former employees , select former employees (from the directory Individuals ) and indicate the amount of assistance paid.

Document Payment to former employees in 1C ZUP is used for the purposes of accounting for personal income tax, contributions and generating data in a document Reflection of salary in accounting . Document Vedomosti for the accrual of payments to former employees in the ZUP is not introduced. It is assumed that the settlement with former employees is recorded in the accounting program.

Watch our video tutorial on calculating financial assistance in 1C ZUP 3.1:

In the last article, we talked about the accrual of material assistance in the 1C ZUP 2.5 program, and today we will consider how material assistance is accrued in 1c 8.2 , namely in 1C Accounting 8 edition 2.0.

Let us analyze its accrual using the example of material assistance in connection with the marriage of an employee. Our example will be the same: an employee of Veda LLC Kotova M.V. financial assistance was issued in connection with the marriage in the amount of 7,000 rubles.

The amount of material assistance is usually set by the head of the organization and depends on the case of assistance and financial position organizations. Also, the procedure for providing material assistance can be prescribed in the collective agreement.

Financial assistance in 1s 8.2 accrued without the decision of the founders of the enterprise to spend the funds will be reflected in account 91 “Other income and expenses”. The amount of material assistance is not taken into account for the purpose of taxing the company's profits.

In addition, the amount of material assistance exceeding 4,000 rubles will be subject to contributions and personal income tax.

Please note that for personal income tax, a calendar year period is taken. This means that if an employee has already received material assistance in the amount of 4,000 rubles or more during the year, then the next assistance will be subject to personal income tax in full.

For the calculation of material assistance in the program 1C Accounting 8, ed. 2 first create the new kind charges. It is located on the Payroll tab.

We indicate the name “Material assistance in connection with the marriage” and add the entry Dt 91.02 Kt 70. We indicate that these expenses are not taken into account for tax purposes.

By personal income tax line indicate code 2760 “Material assistance provided by employers to their employees, as well as to their former employees who quit due to retirement.” Income under this code in the amount of up to 4,000 rubles is not subject to personal income tax during the calendar year.

In our example, Kotova receives material assistance for the first time in a year.

In the graph insurance premiums we indicate that material assistance in 1s 8.2 is partially subject to insurance premiums, that is, only the amount over 4,000 rubles will be taxed.

The accrual of material assistance in 1C Accounting 8 will be reflected in the document “Payroll to employees”. This accrual is a one-time charge, so the information in the document will be entered manually. We select an employee, indicate the type of accrual and the amount. According to the document, personal income tax will also be calculated.

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 of 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.