There are times in every employee’s life when they need financial support. The employer provides financial assistance free of charge. The payment may not be fully or partially counted against income taxes. This will depend on the basis on which it was issued and what the amount is. Let's take a closer look at the cases in which personal income tax is charged on financial assistance and when it is not.

The focus of material assistance is social. Such support is provided for those employees who have experienced a difficult situation in their lives. However, this type of assistance is not regular. In each case, the amount of assistance is calculated individually.

There are types of financial assistance:

• marriage;
• birth of a child;
• identification of a serious illness;
• death of a relative;
• cash payment for vacation;
• force majeure (natural disaster, fire, etc.).

Financial assistance is not related to the position held by the employee, nor to his job responsibilities. An organization that respects and values ​​employees will do everything it can within its financial means to help them.

The laws do not specify the amount of financial assistance, so the management of the organization independently determines the amount that will be paid to the employee, based on the purposes for which the funds are needed. As a rule, employment contracts include a clause on financial assistance, which protects employees from unexpected costs.

When writing an application for assistance, it is necessary to clearly formulate your request, since if the form is unclear and vague, then the tax office will have questions for the management of the organization and will check whether the management is lowering the tax base. The application must be accompanied by evidence that an unforeseen situation has occurred, such as documents.

Legal grounds

The provision of financial assistance is regulated by the Labor Code, Article 41. It states: each enterprise must draw up a collective agreement, which will spell out provisions on measures of financial support for staff, in particular, its size, and on what grounds it is issued.

Article 217 of the Tax Code lists the types of financial assistance that are exempt from tax. Also, Article 252 of this code talks about what types of financial assistance the employer may not count when calculating the tax base. The Law “On Insurance Contributions” contains rules for calculating insurance premiums if an employee has received financial assistance.

Also, the provision of financial assistance is regulated by by-laws, which consider in more detail all issues related to this, for example, the entire process of providing assistance - it describes how to correctly reflect it in tax and accounting records.

Taxation of personal income tax

Is financial assistance subject to personal income tax? Answering this question, it must be said that situations are possible when material assistance is subject to taxes, and sometimes vice versa.

Personal income tax on cash assistance is not paid in the following cases:

1. When an individual has suffered as a result of terrorist actions, as well as if, under such circumstances, his family has suffered, as specified in paragraph 8.4 of Article 217 of the Tax Code.
2. Incurring expenses to pay for the services of medical organizations necessary for the employee or his family, which must be proven by the documents provided. In addition to documentation, it is necessary that the organization that issued such documents and the one providing treatment have valid licenses. In addition, the employer must transfer money to the account of the medical organization. Otherwise taxes are withheld.
3. This type of assistance can also be provided to an employee who has retired. The employer must remember that in this case, he may not pay taxes on material assistance only if it is provided from the organization’s profit, which is net. This is enshrined in paragraph 10 of Article 217 of the Tax Code and Letter of the Tax Service of 2012 No. ED-3-3/75.
4. If a person has suffered as a result of a natural disaster or emergency. Also, financial assistance is provided to the family of the deceased under these circumstances. In this case, in confirmation of what happened, it is necessary to provide a certificate about the truly spontaneous nature of the events. It can be issued by the Ministry of Emergency Situations. Enshrined in clause 8.3 of Article 217 of the Tax Code and in the letter of the Ministry of Finance dated 2015 No. 03-04-06/55861.
5. When a relative in the family of a retired employee or former employee dies. An important condition is that this relative lives with the employee, which requires written proof. If there is no evidence of kinship and cohabitation, the funds are subject to personal income tax. The assistance is also one-time. Enshrined in paragraph 8 of Article 217 of the Tax Code.
6. When an employee dies, help is provided to his family. Financial support is also provided in the event of the death of a retired employee. The nature of such payments is one-time. In this category, the conditions specified in the previous paragraph apply.
7. Also, financial assistance provided to an employee in whose family a child was born or was adopted/taken into guardianship is not taxed. Such support is provided at a time, during the first year of a child’s life. The amount of assistance cannot be more than 50,000 rubles per child, and the calculation is carried out for two parents. That is, if one of the parents received assistance in the amount of 50,000, then the assistance paid to the second will be subject to income tax.

Taxation of material assistance will take place:

1. If a relative of an employee who does not live with him dies.
2. When is financial assistance available for vacation? An option is possible when there will be no deductions: the assistance should be no more than 4,000 rubles, provided at a time during one tax year.
3. Providing financial assistance related to the treatment of an employee or his family members. Personal income tax will not be withheld only in the above case, when the necessary conditions are met.
4. When an employee or members of his family suffered from a fire, but there is no corresponding documentary evidence. Such assistance is taxable as it is considered income.

Procedure for accounting for assistance up to 4,000 rubles

Is personal income tax withheld for financial assistance whose amount is equal to or less than 4,000 rubles? We can safely answer that there will be no taxation. At the same time, the reasons for which this support was provided do not particularly affect anything. The basis may even be the type of incentive payment. The only thing that matters is that the amount does not exceed the permissible limit, and also that it is received once during the tax period.

In a situation where an employee is provided with financial assistance at a new place of work, he will need to provide a certificate from his old workplace in form 2-NDFL in order to avoid errors in calculating the amount of tax. If at his previous place of work he received financial assistance during the current tax year, then the amount exceeding the established limit is subject to taxation.

How to understand whether the payment of financial assistance is a one-time payment

When financial assistance is issued by order of the manager, which states that the entire amount is divided into several parts and paid accordingly in the same way, the payment is still a one-time payment.

When the manager issued several orders on the basis of which financial aid was issued on one basis, it should be said that the tax office will recognize only the first payment as a lump sum, and no tax will be charged on it, while the remaining amounts will be considered income.

Tax payment deadline

The actual receipt of the money is the point at which tax is assessed. In this case, it matters when the employee actually received the money - this is either the day on which the payment was made in cash, or the money was transferred to the account. Personal income tax is paid no later than the day following the payment. This was introduced in 2016 and enshrined in the Tax Code.

How to get help

In 2017, changes were made to the legislation that affected the taxation of financial aid. Assistance is provided only upon a written application from the employee, as well as on the basis of the employer’s decision. In addition, it is necessary to document that the circumstances specified in the application occurred.

In certain cases, financial assistance can be received by members of the employee’s family, which also requires documentary evidence.

Article 270 of the Tax Code states that employers cannot deduct financial assistance to employees from income taxes. However, there are limitations:

• when the assistance is related to the fact that the employee fulfills his job duties, for example, payments in case of injuries at work, assistance for vacation, etc. – such payments are deducted from the tax base;
• when funds are allocated for needs of a social nature, such as a disaster, death or birth, they are not deducted.

So, as a general rule, financial assistance provided to employees is not subject to taxation if its amount is equal to or less than 4,000 rubles. It is also established at the legislative level in what other situations such support is not considered as a person’s income and is not taxed. This circumstance directly depends on the purpose for which the financial aid will be issued.

All funds that are in the hands of citizens of the Russian Federation must be subject to taxes. Conducting work, selling real estate, receiving expensive gifts, etc. - from all this income, Russians are required to contribute 13% to the state treasury. This fee is called “Personal Income Tax” and is mandatory for everyone. Violations, underpayments and any fraud in settlements and payments are prosecuted by law. Military personnel and employees of law enforcement agencies of the Russian Federation are not exempt from personal income tax, but can receive significant relaxations when calculating this fee.

Types of deductions provided

Personal income tax for military personnel is calculated in a general manner using standard types of tax base reduction that are available to the rest of the population. The main purpose of the deduction is to reduce the total amount of income on which the notorious 13% is charged.

Let's take a closer look at the tax base reductions available to military personnel:

1. For children. If an army man is the father, he is entitled to a deduction of 1,400 rubles for the first and second child, 3,000 rubles for the third and subsequent ones. This relaxation applies to all citizens of the Russian Federation until the total military income exceeds the amount of 350,000 rubles.
2. Standard in the amount of 3000 rubles. A significant reduction in the amount of income for each month of the tax period is provided to citizens listed in Article 218 of the Tax Code of the Russian Federation. If a person liable for military service belongs to one of these categories, he can count on receiving this deduction.
3. Standard in the amount of 500 rubles. Provided for veterans of combat operations in Afghanistan and other hot spots.
4. Social. A serviceman can significantly reduce the overall tax base if, during the reporting period, he taught children, or was ill and treated himself or one of his family members. The amount of tax deduction for training or treatment is provided in the amount of actual expenses incurred, but not more than 50,000 rubles.
5. Property. If a soldier purchased real estate during the year, he has the right to receive a property deduction. Refunds will be made in the amount of 13% of the value of the property purchased or sold. The main condition is to buy an apartment or house with your own funds, not budget funds.

Cancellation of personal income tax for military personnel

Previously, all amounts of military allowance, various remunerations, bonuses and other additional payments received by military personnel for the performance of their direct duties, without exception, were not subject to taxation. The entry into force of the current Tax Code in 2001 changed the existing order and transferred the military to the standard calculation of personal income tax, leaving only a few items of income tax-free:

• compensation payments upon dismissal from the ranks of the RF Armed Forces;
• compensation for the cost of vouchers provided to children under 16 years of age;
• material assistance to current and former Aryans in an amount not exceeding 4,000 rubles;
• amounts of compensation for part of parental fees for preschool and developmental institutions.

Tell us about your experience of calculating personal income tax and receiving compensation payments for it, share the practice of an experienced taxpayer in the comments of our blog.

Financial assistance - insurance premiums in 2018-2019 are not accrued in all cases. When is it possible not to charge insurance premiums for financial assistance? And when does this need to be done? Is it necessary to calculate contributions if financial assistance is paid to a resigned employee? How to document such payments? How to correctly take into account financial assistance in accounting and tax accounting? We will consider the answers to these and other questions in the material below.

Under what circumstances is financial assistance exempt from insurance premiums?

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

• If one employee is provided with financial assistance in the amount of up to 4,000 rubles within the billing period (subclause 11, clause 1, article 422 of the Tax Code of the Russian Federation).
• If financial assistance is issued at a time as compensation for material damage resulting from emergency circumstances, natural disasters, as well as if individuals suffered from terrorist attacks (subclause 3, clause 1, article 422 of the Tax Code of the Russian Federation).
• If financial assistance is allocated as a lump sum due to the death of an employee’s family member (subclause 3, clause 1, article 422 of the Tax Code of the Russian Federation).
• If financial assistance is allocated to an employee of the organization due to the birth or adoption of a child (subclause 3, clause 1, article 422). Amounts of such assistance must be allocated in the first year after birth or adoption, and the non-taxable limit is set at RUB 50,000. Each parent has the right to receive the above amount (letters from the Ministry of Finance dated May 16, 2017 No. 03-15-06/29546, dated November 16, 2016 No. 03-04-12/67082, Ministry of Labor dated October 27, 2015 No. 17-3/B-521 , dated January 21, 2015 No. 17-3/B-18 (clause 1), dated November 20, 2013 No. 17-3/1926).

How is the allocation of financial assistance in an organization formalized?

To allocate financial assistance, the manager must issue a special order. An application written in any form is required from the employee who needs help. Supporting documents should be attached to it, which can be a birth or adoption certificate of a child, a death certificate of a family member, etc.

In the payment document, in the column “Base of payment”, the accounting department must indicate the number and date of the manager’s order to allocate financial assistance. If payments are made in tranches rather than in a lump sum, such a link should be included in each payment document.

When financial assistance is subject to insurance premiums

In all other cases not specified in the previous paragraph, financial assistance, if provided to employees, becomes subject to insurance contributions. This norm is contained in subsection. 11 clause 1 art. 422 of the Tax Code of the Russian Federation.

Example

The collective agreement of Omega LLC contains a provision according to which employees of the organization have the right to receive financial assistance. The decision to allocate it is the prerogative of the manager, whose order indicates the corresponding amounts.

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

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

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

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

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

Are insurance premiums calculated if financial assistance is one-time in nature?

In practice, there are circumstances in which financial assistance is provided one-time, and it is not provided for by either a collective or employment agreement. The basis for issuing such amounts is only an order from the manager.

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

Is it necessary to subject insurance premiums to payments made to employees who have already resigned?

In some cases, an organization needs to pay financial assistance to former employees, for example, due to difficult life circumstances. In this case, there is no need to accrue insurance premiums, because the base for calculating insurance premiums includes remunerations paid in favor of individuals subject to compulsory insurance under employment contracts or civil contracts (clause 1 of Article 420 of the Tax Code of the Russian Federation). Since there are no of the above agreements between the former employees and the organization, there are also no grounds for calculating contributions.

Under what conditions are insurance premiums for work-related injuries calculated?

The objects for taxation of contributions for injuries are payments if they are in accordance with paragraph 1 of Art. 20.1 of the Law “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases” dated July 24, 1998 No. 125-FZ:

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

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

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

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

Are insurance premiums from industrial injuries calculated for financial assistance to resigned employees?

In some cases, an organization needs to pay financial assistance to former employees. If such assistance is provided to an employee who is not working at the enterprise, then insurance premiums for injuries do not need to be charged. The reason is simple: such persons are no longer in an employment relationship with their former employer, and financial assistance in accordance with clause 1 of Art. 20.1 of Law No. 125-FZ is not included in the list of objects of taxation of such contributions.

Example

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

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

Separately, it is necessary to say about financial assistance in connection with the death of a close relative in 2018-2019.

The fact is that the employer can list in the salary regulations the immediate relatives of employees, in the event of whose death the employee is paid financial assistance. For example, this could be a spouse, children, parents, grandparents, parents-in-law, brothers/sisters. However, the procedure for assessing financial assistance with insurance premiums depends on whether the deceased relative was a family member or not.

Financial assistance in connection with the death of a close relative in 2018-2019 is not subject to insurance premiums only if these close relatives are family members within the meaning of Art. 2 of the Family Code of the Russian Federation (see letter of the Ministry of Labor of Russia dated November 9, 2015 No. 17-3/B-538). In this article of the Family Code, only the spouse, parents (including adoptive parents) and children (including adopted children) are considered family members. So if an employer pays financial assistance in connection with the death of, for example, a grandmother or parents of a spouse or brother/sister, then this financial assistance will be subject to insurance premiums in the general manner.

Financial assistance 4000 rubles: taxation 2018-2019

And a few more words about the taxation of material assistance up to 4,000 rubles. Financial assistance 4000 rub. — taxation in 2018-2019 does not provide for its inclusion in the income taken into account when determining the tax base for personal income tax (clause 28 of article 217 of the Tax Code of the Russian Federation).

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

• financial assistance paid for vacation is taken into account in labor costs if its payment is provided for in an employment (collective) agreement or local regulation and is related to the employee’s performance of his job duties (clause 25 of article 255 of the Tax Code of the Russian Federation, subclause 6, clause 1 , clause 2 of Article 346.16 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated September 2, 2014 No. 03-03-06/1/43912, dated October 22, 2013 No. 03-03-06/4/44144, dated September 24, 2012 No. 03- 11-06/2/129);
• financial assistance paid for other reasons is not taken into account in tax expenses (clause 23 of article 270, clause 2 of article 346.16 of the Tax Code of the Russian Federation).

Results

Both the Tax Code of the Russian Federation and Law No. 125-FZ include a number of types of financial assistance in the list of payments not subject to insurance contributions. Among non-contributory financial assistance to employees, there are 2 groups:

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

Financial assistance paid to people who are not in an employment relationship with the person making the payment will also not be subject to contributions.

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

Military personnel who are in the army on a contract basis can receive monetary support, which takes up a large part of the military's total income.

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After all, only professionals and patriots, who really make the army stronger, go to serve under a contract. Therefore, not only a bare rate has been introduced for them, but also additional payments that are given for good service.

As a result, it is necessary to examine the procedure for receiving financial assistance for military personnel under a contract in 2019.

What you need to know

The military is completely dependent on the state, which assigns payments to them and, therefore, regulates the procedure for receiving and also accruing funds.

At the same time, there are several reasons for material support, such as the birth of a child and death in the performance of official duties, as well as certain benefits developed for family members of military contractors, in particular, children.

But the main financial assistance is the annual payment of 2 salaries.

But only employees who serve conscientiously (as in the Ministry of Internal Affairs) can count on such support, that is, they did not have any reprimands or other violations of discipline during the reporting period.

Financial assistance can also be associated with a wedding, death of a loved one, or even a difficult financial situation.

If an employee needs help when going on basic leave, he can receive it in the amount of one month’s salary.

This is done at the request of the contractor, except in the case of regular assistance. It is issued in December along with allowance if the military man has never received it during the entire year.

Photo: structure of pay for contract military personnel

Important Concepts

Not only the military man, but also the accounting employee, must familiarize himself with the basic terms that provide an understanding of financial assistance, as well as the military personnel who can count on such government support.

Concept	Interpretation
Contract soldier	A military man who serves in the Russian army on the basis of a legal contract. According to it, a person undertakes to serve a certain period, and for this the state provides him with material rewards and all the privileges due to a career military man.
Material aid	A special bonus that is paid to a military man for good service and the absence of violations during its performance. It is issued upon request, or at the end of the year, it is also possible to issue funds before the holiday
Monetary allowance	Designation of material payments in the armed forces of the Russian Federation, which are analogous to salaries in the military environment

Advantages and disadvantages of this service

Contract service in the army has certain pros and cons. After all, enrollment in the ranks of the RF Armed Forces on a contract basis is confirmation of a person’s high level of training, and good specialists should be paid no less well.

As a result, the following advantages can be identified:

high pay; equalization in status to that of a regular military man; providing a complete list of military benefits; the opportunity to obtain public housing with the possibility of further privatization

But there are also certain disadvantages associated with the conditions of service and the peculiarities of the status of a contract soldier

A contract soldier can be sent to hot spots, despite his consent, because such a condition is specified in the contract. At the moment, there are hundreds of thousands of lawsuits filed by contract workers against the state, who are seeking compensation and other payments, since promised funds are not always provided due to a lack of budgetary funds. Despite his more or less free status, the contract soldier does not have free access outside the unit, obeys the regulations and often moves, which does not allow him to start a family and fully “settle down”

Photo: percentage bonuses for contract service

Legal grounds

The main one is Order of the Ministry of Defense No. 61 “On additional measures to strengthen social protection of personnel of the armed forces of the Russian Federation,” issued in 1998.

It states that every contract soldier can expect to receive annual assistance. It has the size of 2 salary allowances. In this case, the issuance of money is most often carried out at the request of the authorities.

Allowance in general and individual nuances are discussed in Law 306-FZ “On the monetary allowance of military personnel and the provision of individual payments to them.”

This regulatory act spells out the dependence of payments on the military position held in the service and his rank, as well as the duration of service and the tasks that the person must perform.

Basic moments

In order to receive a payment without problems, you need to familiarize yourself with the procedure for processing it, the terms of provision and possible refusals from your superiors.

In addition, it is additional information that will make it possible to defend the rights of a serviceman in the event of their violation.

When is financial assistance paid to military personnel under contract?

Financial assistance to contract soldiers is paid both at the end of the year and at their request in case of certain needs.

So, you can request a payment in the following situations:

• the serviceman's wife is pregnant;
• start of vacation;
• death of a relative;
• wedding planning;
• difficult situation.

If the serviceman did not apply for help, then it will be paid as planned, in addition to the December allowance.

Registration procedure

Financial assistance to military personnel under a contract can be paid, but only if the person in need writes a report with such a request.

The writing sample is quite simple - you need to indicate the details of the commander, write in the application a request for financial assistance, as well as the reason for it. Below is written the position of the applicant, his signature, and also the date of filling out the application.

After the application, the money is paid as soon as possible if there is an order from the command.

Conditions for receiving government support

There are different situations when state support is needed not specifically by a military man, but by members of his family. In this case, you need to consider each nuance separately, as well as the conditions under which financial support is provided.

At the birth of a child to a soldier's wife

When the wife of a military man, be it a conscript or a contract soldier, gives birth to a child, his wife is paid financial assistance to contract servicemen on maternity leave. To receive it, the wife must be pregnant for at least 180 days, which is confirmed by a certificate.

Its size is at the level of 25,000 rubles, but this does not take into account the possible regional coefficient, which can increase the amount.

If a woman applies for maternity benefits six months after the end of her husband’s service, she loses the right to receive funds.

In case of death

If a military man dies while on duty, the family is paid 3 million rubles.

This amount is distributed in equal amounts among all heirs, and proof of the right to payment will be a certificate of death of the person and a document indicating the relationship with him. For example, a wife can provide a marriage document.

Military child

The mother of a child under 3 years of age can receive a monthly allowance while the father is serving in the army. Moreover, this applies not only to conscripts, but also to regular military personnel, which also include contract soldiers.

If the mother died or was deprived of parental rights, then the guardians or another person who is a relative of the child can apply for payment.

Such benefits can be paid immediately after the birth of the child, but not before the father has begun military service.

Other cases

In case of dismissal caused by injury or illness received by a contract employee as a result of his service, he can receive compensation of 2 million rubles.

In this case, it is necessary to prove that health problems began during service. To do this, you must provide a doctor's report or an extract from your medical record.

Payment amount

It is necessary to summarize all possible payments for the military that can be received by contract employees who have the following grounds:

Questions that arise

When applying for financial assistance, additional questions often arise related to the nuances of receiving funds and the frequency of their provision.

Usually the questions concern the possible frequency of receiving money, as well as the taxation of the assistance received, because sometimes you can lose a significant part of the funds issued.

How many times a year can you apply for benefits?

Financial assistance can be issued only once a year, and the next payment can only be received next year, even if the issue requires an urgent financial solution.

The exception is in emergency situations when a serviceman has died or is leaving due to health problems. In this case, the payment may be provided without taking into account previously received funds.

Is it taxable?

Money that was paid to contract soldiers as financial assistance is exempt from taxes, but only if their amount does not exceed 4 thousand rubles.

Otherwise, you will need to pay tax for the amount exceeding the limit, and a share of large proceeds will have to be deducted in favor of the tax office.

Should a military serviceman pay taxes on lifting benefits, monetary compensation for sanatorium treatment, as well as on subsidies for the purchase of housing? I. NOVIKOV.
Samara region

There is an explanation on these issues from the Ministry of the Russian Federation for Taxes and Duties (No. 08-1-07/231-F134 dated January 10, 2001). Here it is.
In accordance with paragraphs 1 and 3 of Article 217 of Part Two of the Tax Code of the Russian Federation (TC RF), state benefits are not subject to taxation (exempt from taxation), with the exception of temporary disability benefits (including benefits for caring for a sick child), as well as all types of established current compensation legislation. These include: lifting benefits, a one-time benefit in case of death (death) of military personnel (citizens called up for military training), one-time benefits in case of injury, injury, trauma, concussion, upon dismissal from military service, as well as monthly monetary compensation for rental (sublease) of residential premises, monetary compensation for sanatorium-resort treatment, compensation for the use of personal transport for business purposes, monetary compensation for the cost of automobile fuel for Heroes of Russia, Heroes of the USSR, full holders of the Order of Glory, compensation in exchange for a tombstone for relatives of the deceased (deceased) military personnel. The difference between the full cost of the voucher provided to military personnel and members of their families in sanatoriums, rest homes, boarding houses, and the part of the cost of the voucher paid by military personnel and members of their families is also not considered as income subject to taxation.
Subsidies provided in the form of free financial assistance for the purchase (construction) of housing, according to paragraph 7 of Article 15 of the Federal Law “On the Status of Military Personnel,” should be considered as compensation payments that are not subject to taxation (Clause 3 of Article 217 of the Tax Code of the Russian Federation). Free medical care and the cost of medicines, the free provision of which is provided for in paragraph 2 of Article 16 of the Federal Law “On the Status of Military Personnel,” are also not subject to taxes. Interest-free loans for acquiring essential property, provided in accordance with paragraph 9 of Article 13 of the Federal Law “On the Status of Military Personnel,” are not subject to taxation. The material benefit provided for in Article 212 of the Tax Code of the Russian Federation in the form of savings on interest when receiving such borrowed funds is not determined. No taxes are levied on cash payments for actual participation in hostilities for 2000 and 2001.
Field money paid to military personnel performing tasks outside the locations of military units in the amount of daily allowance for business trips is also not subject to taxation.
Monthly bonuses provided for by current legislation, one-time cash rewards for conscientious performance of official duties (except for additional payments for salary for 2000 and earlier periods when paid after January 1, 2001), as well as additional payments related to business trips, provided for in paragraph 2 Decrees of the Government of the Russian Federation dated February 26, 1992 No. 122 “On the norms for reimbursement of travel expenses,” in the absence of documentary evidence, are subject to taxation in the generally established manner.
Paragraph 28 of Article 217 of the Tax Code provides for exemption from taxation of amounts of material assistance provided by employers to their employees, as well as to their former employees who resigned due to retirement due to disability or age, in amounts not exceeding 2,000 rubles. Consequently, amounts of material assistance provided to military personnel up to 2,000 rubles are also not subject to taxation.