Financial assistance may be provided to the employee by the employer in the form of cash or in tangible form.Sometimes it is prescribed as the former employees and persons who are not workers in the enterprise.
definition
such thing as "financial aid officer" does not contain any legislative act.The definition of this term can be found in the economic dictionary.It was he who explained that the financial aid officer - is not nothing but a cash payment or transfer of wealth in the real form of the needy workers.
Grounds for payment
Payment socially oriented employee assistance is not an obligation.The components of the salaries listed in the first part of Art.129 of the Civil Code.Financial assistance to the employee in the list is missing.They do not contain obligations for its payment and other legislative acts.
As a rule, order and developed the terms of any financial assistance to members of each organization, by its local act.They can be a collective agreement, and so on. D. Payment of financial assistance is often covered in the agreement, which is signed by both the employee and the employer.That document is a contract of employment.It provides guarantees of workers, would prevent the deterioration of its position as compared to the rules contained in the labor legislation.That is why financial aid officer can be regarded as a further condition of the agreement.At the same time it is intended to improve the social status of a person.
When is charging
Financial aid worker is in the event that it needs financial support in connection with recent events, which must be confirmed by the documents provided.It may be a wedding and the birth of a child, death of a family member and an emergency (theft, fire, and so on. N.).It may be provided financial assistance to the holiday, the New Year or any other date.A list of all events must be fixed in the normative acts of the local organization, or the collective labor contract.
grounds for granting
Income support payments referred to outside work.In this regard, it is a source of profit organization.Since no legal documents provision of material assistance is not provided its payment is made at the sole discretion of the employer.
basis for the provision of financial or real support worker are different regulations.For example, an employee may be written application for financial assistance.In the event that, after consideration by the head gives a positive answer, an order is issued.The document reads as follows:
- reference to the regulation, which stipulates the possibility of providing financial assistance;
- Namethe person to whom the payment is given;
- reason for the decision on the provision of assistance;
- payout;
- term basis.
There may be cases when the local regulatory acts of the order and terms of payment of employee assistance have not been established.Despite this, the social support workers are not prohibited.How this issue is resolved completely it depends on the opinion of the director.
Financial assistance may be provided to the employee and the employer's initiative.Typically, this payment over any celebration or anniversary of the employee.As in the previous case basis in order to accrue a financial aid will be an order signed by the head of the enterprise.
amount of payments
size of financial assistance which the employer provides its employees are not stipulated in the current legislation.All amounts are stated in local regulatory acts of the organization and can be installed head of the company in absolute terms or multiples of the basic salary.The amount of financial support to employees are directly dependent on the individual situation and the capabilities of a particular company.
Types of financial support
Financial assistance may be paid to an employee in different cases.Thus the reason for the decision to provide financial support could be next:
- complex financial situation of the employee.
- emergencies or natural disasters.In this case, the employee who wrote the statement of the head with a request to provide him financial assistance must submit a certificate from the police or other authorities, who would confirm the amount of damage.
- presence of family circumstances.Workers applying for payment from the company of material on these grounds, should submit to the accounting department of the enterprise supporting documents.This can be a marriage certificate or the birth of a child and other documents.
- serious illness of the employee or his family.This disease involves the loss of working capacity of more than two months of receipt of the employee or disability.The basis for the payment of this kind of financial assistance will be help WCC established form.
- Anniversary date.
- need for rehabilitation.This financial assistance can be obtained by the employee in the form of full or partial payment for the vouchers.
- need for improved living conditions.Such financial assistance employer may provide for the purchase of housing, as well as its construction or reconstruction.In this case, the employee must be given the certificate of registration with the local executive organizations as the need to improve the living conditions and the receipt of payment of costs incurred.
Employer may also be provided financial assistance officer for burial.The reason for its payment is the death of an employee or a close relative of him.Supporting documents for such payments will be issued a copy of the death certificate, as well as those papers which reflect the payment of funeral services.
Accounting
From being spelled out or not financial aid to local regulatory acts depend accounting entries.In the case where the organization considers the promotion of employee financial part of his remuneration for work, these amounts are reflected on the loan and seventy bills, which include payments to staff remuneration for participation in the production process.
In that case the accrual and payment of the aid are made according to a statement written by the employee, all reflected in the loan account and seventy-three, which takes into account the calculations made with the personnel on other operations.
Financial support can be provided to former employees.In this case, all payments must be reflected in the seventy-sixth score that takes into account the operation with different creditors and debtors.
debit account, which shall include all amounts paid, and is a source of financing.It should be mandatory in the order specified for assistance.When using the profits of past years is debited by eighty-four, and operating income decreased by debit and ninety-one, which are recorded other expenses.
If support staff are one part of the salary, the accountant should have to put the wiring?Financial assistance in this case is reflected in the 20, 26 or 44 MF.debit (at Km 70).
Accounting in budgetary organizations
code for financial assistance, which is paid by government organizations the salary fund, - 211. This accounting guidance regulate the Ministry of Finance of the Russian Federation of 10.12.2004 No. 114n.The order of application of budget classification points to the code, which include financial assistance to former employees.
Such amounts shall be paid at the expense of other spending or social security.It is, accordingly, codes 290 and 260. But, be that as it may, the provision of any financial assistance certainly reflected in the relevant legal acts.
base for income tax
So, the employer issued an order according to which should be given financial aid officer.Taxation thus characterized some nuances.Financial assistance unrelated to the recognition of work has not.That is why it does not include those costs incurred by the organization in the manufacture of its products.These payments are mentioned in Art.270 (p. 23) of the Tax Code.This piece of legislation found that the amounts of aid are not included in the basis for calculating income tax.
non-taxable financial aid
There are several types of financial support to workers paying that no obligation to charge premiums and retain personal income tax if the employer provided the target financial aid officer.Taxation in this case does not provide for any calculation of insurance premiums, no personal income tax.This applies to one-time charges in connection with a variety of state of emergency, as well as on the adoption or birth of a child, on the death of a close relative or the worker.The legislation provides for a number of other benefits associated with the tax issues of material assistance.
Earmarking nature
to provide financial assistance on the occasion of an emergency, the death or birth is not subject to insurance contributions and personal income tax.However, this exemption can be applied only if the employee to make the request supporting documents.They can be help from the authorities MOE, as well as copies of birth or death, and so on. D. If necessary to confirm the benefits of the documents are missing, the inspectors can be fined twenty percent of withheld tax amounts assessed additional own contributions and calculated thefines.
not subject to targeted assistance in cases when its provision was made in kind.For example, in-house to make repairs or to arrange a funeral.
Features of benefits
Taxation target material assistance has its own nuances.If the financial support was given in connection with the state of emergency, it must be the recipient of the victim.Authorize payment of such assistance, and any member of the family of a worker who died as a result of an emergency.The main purpose of the support is to compensate for the resulting damage to property or personal injury.This limits the size of non-taxable amounts legislation does not specify.
In the case of the death of an employee who is a member of his family?The Finance Ministry said that the parents, husband (wife) and children.
organization may be provided financial assistance to the employee on the death of one of his family members.This type of financial support also falls under the list of benefits and not subject to personal income tax and insurance contributions.This exemption may be applied to the former employees of the organization who have retired.
When paying employees handing them money or valuable gifts at the birth of the child should be taken into account some of the nuances.Such financial assistance insurance contributions and personal income tax levied will not.However, this benefit can only be applied during the first year after the baby is born.In addition, the non-taxable payments to the state established the size limit.Its value is the sum of fifty thousand rubles, which can be obtained on a newborn.
Taxation of giving gifts can be made only if this fact is stipulated in the collective agreement or other local regulatory act.When making the donation contract fees are not calculated.
unearmarked assistance
In addition to these types of payments, there is also another type of financial support, which also belongs to the category of non-taxable.This non-targeted aid paid to the employee for any needs.However, it should be borne in mind that the non-taxable amount is equal to four thousand rubles for one year.If the organization had decided to pay aid in a larger size, it should take the form of a gift.In this case, will not be subject to taxation in the amount of eight thousand rubles a year.This will need to conclude a contract of gift.
