In some situations the citizens of the Russian Federation are eligible to receive financial assistance from the state or organization in which they work, study or number.Almost every institution of the country provides for such an item in the budget expenses of funds.At the same time entering into a legal marriage, leaving in the next holiday, the birth of a child are also associated with a term such as financial aid.Providing financial support of this type registered in the documents of the organization (as a rule, a provision of the collective agreement on wages), talking about it and some items of legislation.
Financial assistance, listed current or former employee, his cousin, has its own specific form.A person wishing to receive financial support from their organization, must give the head all the rules drawn up a statement in which it is necessary to specify the reasons that prompted him to seek help.
This employee also need to provide copies of the documents which are the basis for the issue of financial support.These papers include a birth certificate or a marriage, death of a close relative, medical records and other documents.
Financial assistance transferred to the account of the employee or paid directly from the fund only after consideration by the leadership of the organization.This positive response is issued in the form of orders for the company.Government organizations may use to pay this kind of money received from the conduct of its core business, as well as derived from a variety of subsidies and state budget funds.
Students in full-time education in the federal institutions of higher and secondary special education, also have the opportunity to appeal to the leadership of their college or university to obtain financial assistance.The budget of these institutions provides for additional funds for payments of this kind.Financial assistance in such institutions shall be paid from the scholarship fund, which contains 25% more money than is necessary for the payment of scholarships.It is this excess residue and is a source of providing additional financial aid.
Natural disasters, emergencies, loss of breadwinner, retirement, the birth or adoption of a child, a small wealth, terrorism - all of this is the basis for such payment, as the financial aid.Taxes on these items is not conducted.Other reasons, which are also the basis for obtaining financial support, are taxed.
course, any organization keeps records of such transactions.In addition, for its design, there are special accounting entries.Financial assistance may be associated with the following correspondence accounts (if payments are made at the expense of retained earnings):
Ar / 84 - CR / 70 - charge of material assistance;
Ar / 84 - CR / 69 - calculation of insurance premiums;
Ar / 70 - CR / 68 - withholding tax on personal income (if this type of care is taxed);
Ar / 70 - CR / 50 - payment of financial support from the fund.
