Material assistance from the employer – who should be entitled to and how to write a statement, payment and taxation

The content of the article

• What is material assistance
• Who should
• Who pays
• Types of financial assistance
• Material assistance to an employee
• What payments does it relate to
• Regulation on material assistance to employees
• How to calculate
• How is paid
• Payment terms
• Taxation of material assistance
• Denial of financial assistance
• How to get financial assistance at work
• Due to difficult financial situation
• For treatment
• To the anniversary
• At birth
• For the wedding
• In connection with the death of relatives
• State financial assistance
• Low-income families
• Large families
• For single mothers

Life situations sometimes force a person to seek additional financial resources. State support for socially vulnerable people sometimes does not satisfy even basic needs. A quick and reliable way to receive money that does not require their return is to pay material assistance to an enterprise employee. It is charged in connection with the difficult financial situation that arose as a result of an event that is largely independent of the person himself. In addition to benefits for a special occasion, may be issued to the employee annually during a vacation for recovery.

What is material assistance

According to the glossary of terms of normative and technical documentation, one-time financial assistance is a socio-economic service provided by cash, products, care products, clothing and other current assets. In the accounting sense – payment to an employee of an enterprise with money or goods (services), which can be determined in a calculated monetary equivalent.

The basic rule with which the concept of maternal care is associated is that the recipient’s income should be below the subsistence level in a particular area. This takes into account the income of all family members. If the family plans to draw up financial assistance from the state, then you can not do without certificates on the composition of the family and work on income (2NDFL). And it may well turn out that they will have to be updated more than once.

Who should

The state is trying to maximize the social support of its citizens by establishing new lists of payments, benefits and benefits. For example, you can apply for help with the official authorities:

• the poor – after receiving the appropriate status;
• large families, if the aggregate income does not exceed the allowable living wage of the region of residence on the day of treatment;
• citizens affected by natural disasters;
• single mothers;
• pensioners;
• disabled people.

This list is incomplete. These categories of citizens can write applications for payment annually. In addition to these categories of persons, receiving lump-sum payments of money is due to any citizen in certain situations, including those who are able-bodied, for example, who incurred the burial expenses (maternal assistance in connection with death is paid within six months from the date of death).

In addition to state protection, any employee with whom an employment contract is concluded can write an application for benefits in the name of the employer. And although the law does not directly oblige the employer to make such payments, in practice they exist in the vast majority of organizations.

The form, procedure and amounts are established by managers in accordance with the collective agreement of the enterprise on the basis of the Labor Code of the Russian Federation. The difference between different types of assistance is important for determining the amount of personal income tax (PIT), which is withheld by the accountant when calculating.

Who pays

State benefits are paid by the social protection authorities based on the results of consideration of the application and documents confirming the right to receive. The allowance from the employer is paid by the accounting department at the place of official employment. In some cases, compensation of various kinds is received by the employee who retired (went on maternity leave) on holidays or significant dates, then payment comes from the trade union committee.

Types of financial assistance

Maternal care can be classified by type:

• target – without fail confirmed by documents, paid by order of the head (illness, death of a relative, childbirth, material damage, etc.). The same type includes compensation of expenses of employees incurred in connection with the performance of official duties;
• non-target – in the documents the purpose of use is not called specifically (for example, the difficult financial situation of an employee without indicating a reason);
• one-time – paid once in connection with specific circumstances;
• periodic or permanent – paid annually (or at specified intervals) until the circumstances that affect the level of income of a person or family are eliminated.

Material assistance to an employee

Material assistance to an employee is a common practice of enterprises, temporary employers, individual entrepreneurs. Subject to mandatory accounting, regulated by laws in the field of labor law and tax legislation. The source of payments is the net profit of the enterprise, so at work it is rarely paid in the first quarter or six months, since it is difficult to determine the profitability of the enterprise.

What payments does it relate to

Cash benefits to employees at work refers to non-production payments – it is not related to the nature of the enterprise and does not depend on the quality of the employee’s performance of his duties. It can be provided not only to existing, but also to former employees.

Payment can be encouraging (for example, to all employees when they go on vacation) or be social in nature (for the purchase of medicines, for burial, etc.).

Regulation on material assistance to employees

The procedure for providing financial assistance at work is regulated by the local act of the enterprise: the regulation on such payments. Will introducebAs a rule, accounting with him is possible with him. This document is adopted taking into account the requirements of the collective agreement. The observance of the rights of employees is monitored by the trade union committee. The provisions of the provisions on employee benefits provide for the amount and timing of payments.

How to calculate

The amount of assistance provided to employees is determined by the organization itself, this is recorded in a collective agreement. There are no clear rules regarding the size of payments in the legislation, but in practice they are calculated approximately in the following amounts:

• for funerals – in budgetary organizations it makes 2 salaries for an employee, in private – it depends on the social policy of the enterprise and its financial capabilities;
• for the birth of a child (it can be given to both mom and dad if they work in different organizations) – is determined by the internal act of the company. It is rarely higher than 50 thousand rubles, since funds over this amount are taxable;
• employee training – up to 80% of the payment under an educational services agreement;
• treatment of an employee or his family members – up to 90% of the payment for treatment. Partial allocation of funds from wage funds and the union budget is possible;
• improvement of living conditions – up to 65% of the cost of housing purchased or rented.

How is paid

Targeted material assistance at work is paid to the recipient in the same way as the main wage. That is, if the institution is budgetary, and the salary comes to the card, then the help will be transferred according to the specified details. An individual entrepreneur may pay cash, from the amount of net income, but it is always taken into account when calculating wages.

Payment terms

The exact dates are not established by law. But any application falls within the scope of the federal law “On Work with Citizens’ Appeals,” which sets out a consideration period of no more than a month. The rules of paperwork established that the workflow in organizations should not exceed the lines of 3 days from the day the manager puts down the resolution until the contractor receives it. Documents on the expenditure of funds for which payment is made are subject to processing within 3 days.

Taxation of material assistance

Payment of any kind in sumup to 4000 rubles is not subject to personal income tax (PIT) and insurance premiums. Above this rate, personal income tax is levied at the same rate as wages – 13% + contributions to mandatory insurance funds are accrued. Personal income tax with financial assistance is not withheld if the amounts of target payments are defined as:

• for burial paid to an employee or members of his family;
• medical care for an employee, including a retired person;
• rebuilding a home damaged by natural disaster or as a result of a terrorist attack;
• for the birth of a child if the allowance does not exceed 50 thousand rubles.

Denial of financial assistance

The payment of material assistance to an employee is not an obligation, but the right of the employer and is regulated exclusively by a collective agreement and other local acts. It is desirable that the company adheres to the rules of bonus employees. But if the organization’s expenses exceed revenues, which does not allow to pay material assistance, or the grounds for appeal are not documented, the employer has the right to refuse to pay legally.

How to get financial assistance at work

To receive the amount of money at the main place of work, the employee must:

• write an application for financial assistance;
• attach documents, certificates, examinations confirming the right to receive it.

The package of documents together with the application is handed over to the clerk / secretary or directly to the head to make a decision on the payment of funds. If the decision is positive, the documents are transferred to the accounting department for execution. In budgetary organizations, the process of transferring material assistance is slower than private firms, because the lists are transferred to the financial department, the treasury, and only then to the bank.

Due to difficult financial situation

When submitting an application for the provision of financial resources in connection with a difficult financial situation, an employee must write an application and attach documents confirming the right to receive funds:

• certificate of income of family members (if there is official employment);
• certificate of family composition;
• other documents confirming a difficult situation (for example, the act of unsuitability of housing).

For treatment

When applying for funds for the treatment of an employee or a member of his family, together with the application, the following shall be provided:

• conclusion of a medical institution on the need for treatment;
• checks and receipts issued to the employee for the purchase of medicines, payment for the operation and other expenses.

To the anniversary

Payments for the anniversary are among the targeted assistance. Often allocated by order of the head without the knowledge of the hero of the day. But if such an order has not been received, the hero of the day can take care of himself by submitting a statement and the following documents:

• copy of passport (page with date of birth);
• application of the immediate supervisor for the allocation of assistance.

In such cases, payments to former employees are also possible (by decision of the head and / or trade union committee).

At birth

The allowance for the birth or adoption of a child is established by a collective agreement, which indicates the amount tied to the employee’s salary, or 50 thousand rubles. To make it necessary:

• employee statement
• copy of the birth certificate of the child;
• copy of marriage certificate (if any).

For the wedding

When an employee is married, money is allocated according to the following documents:

• application of the immediate supervisor for the allocation of assistance (in large organizations) or an oral request to the director;
• application in the name of the head for the provision of maternal care.

In connection with the death of relatives

Social payments for burial are negligible, so often without the help of the employer. As a rule, payments from the company are allocated promptly so that the employee has the opportunity to pay funeral services. Material assistance in connection with death is executed with the provision of documents:

• statement addressed to the head of the organization;
• copy of death certificate, which is issued at the registry office after receiving a medical certificate in the hospital (morgue).

State financial assistance

Rules, sizes and withtThe terms of payment of financial assistance from the state are regulated by the norms of Federal Law No. 178-ФЗ “On State Social Assistance”. It is drawn up and paid by the social security authorities. It is paid to students, children with disabilities, retirees, people called up for military service, entrepreneurs to develop subsidiary plots and other socially unprotected layers of the population after considering the application and confirming the right to payment.

Low-income families

Payments to poor families depend on the region of residence and the amount of the spouses’ monthly income divided by all family members. Amounts of salary, additional payments, alimony are included. Federal law provides for assistance in the amount of 500 to 3,000 rubles per family member per year. Since this amount cannot satisfy the requirements of the family, the regional authorities of the region can increase the subsidy. For example, the poor families in Moscow, the surcharge may increase to 6,000 rubles a year.

Large families

Upon receiving the status of a large family, parents or one of the parents are entitled to annual assistance from the state. It can be allocated both in financial form, and with food, clothing, etc. For large families, special benefits are provided for utilities, payment of food services in preschool institutions, reduction of mortgage rates – all this can also be considered additional help from the state.

For single mothers

Maternal care for single mothers depends on the income of the mother, including the presence or absence of one-time payments, such as assistance in giving birth to a child from an employer. For registration, it is necessary to provide the social security authority, in addition to the application, with a certificate of income for all family members, and a certificate of assignment of the status of a single mother. You may have to collect other documents at the request of the social security inspector. After receiving a positive decision on the appointment, the help is paid to the applicant’s card or account.