Financial assistance taxes. How to document tax-free financial assistance. Financial assistance from companies on a special regime

31.12.2021

Financial assistance is mandatory allocated to employees or other persons as support in the current special life situations. For example, when help is needed to pay for expensive treatment, when the closest relatives die or when a child is born.

Often the question arises whether any tax is withdrawn for its receipt?

According to the rules Russian legislation, if the amount of material assistance is within 4000 rubles, then there are no insurance premiums and taxes.

If the amount is greater, then it is subject to taxation.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

The concept of financial assistance. By whom and to whom it is issued

But this explanation applies to citizens who suffered as a result of natural disasters or terrorist attacks.

There is no official definition of financial assistance for employees of enterprises and students at the legislative level.

But despite this, this designation is inscribed in some documents, based on them, material aid tax free, provided in the following situations:

compensation for damage caused to the health of a citizen;
assistance in bearing sudden material losses;
assistance with events that require large expenses, namely: the birth of children, weddings, funerals, etc.

By the way, the Constitution of the Russian Federation does not oblige leaders to issue assistance without fail under the above circumstances. The decision is made based on own desire entrepreneur.

Material aid from the state is issued only in the presence of circumstances that have disrupted the life of low-income families or in a number of the following cases:

if a single citizen has reached the age of 60 years or more;
if one of the family members or a single person has the status of unemployed;
if one of the family members or a single person is officially a citizen with disabilities;
living in a family of a minor child or several children.

Employer pays financial assistance only if the employee draws up the necessary application and documents the existence of reasons for its provision.

Confirmation can include:

Marriage certificate;
certificate of pregnancy/birth;
death certificate;
medical certificates of illness ...

After reviewing all the papers provided, the boss makes a decision in each specific situation separately. The issuance of financial assistance occurs based on a document that indicates the amount of assistance, the reason for its accrual and the timing. There are no rules with the exact amount and terms of payment, everything is decided at the discretion of the entrepreneur.

Personal income tax not in full amount, but taking into account benefits ( Tax code Russian Federation, 217 article, 8 point), is charged when:

the birth of a child or adoption/adoption. If the amount of assistance does not exceed 5 thousand rubles and is paid for one year, then you do not need to pay tax.
death of an employee or members of his family. This paragraph does not cover assistance to former employees. If the assistance is one-time, then personal income tax is charged in a partial amount.
harm caused by a natural emergency or other sudden circumstances. Tax is not charged on assistance, regardless of its size and duration of payments.
terrorist attacks on the territory of the state, as well as in the third paragraph, personal income tax is not withheld.

Under all other circumstances, taxation will not occur only if for the year in total the citizen received no more than 4000 rubles. This means that the calculation of taxes is based on material assistance, which exceeds 4,000 rubles.

Simultaneous material assistance is included in the state budget annually. It is paid to citizens who permanently live on the territory of the Russian Federation and find themselves in difficult life circumstances. Assistance is issued in cash, sent by mail or transferred to a bank account, it depends on the data specified in the application.

It is distinguished by the following characteristics:

There are several reasons why a state may refuse to pay one-time financial assistance, namely:

if the previously paid money was not used for its intended purpose, which was the basis for payments;
the set of documents provided to the commission is not complete or information on income and family composition is distorted;
if the applicant or his family members have not completed all possible social support which are guaranteed by the legislation in his individual case;
if the applicant or his family independently decided the circumstances that arose;
if there are no difficult life circumstances or emergencies in the life of the applicant.

To receive financial assistance, you must draw up correctly.

First you need to write an application. It clearly states the reason why support is needed.

Reason given we document. We attach to the application all the documents and certificates that testify to the specific situation that you have encountered and cannot handle on your own. It should not be forgotten that financial assistance has a one-time format and is in no way related to the quality of the performance of work duties by an employee.

The amount of material assistance accrued will depend on the complexity of the circumstances indicated in the application.

There are some framework currently guided by:

for the categories of citizens specified in paragraph 2-21 of the Tax Code of the Russian Federation, assistance should not be more than wage fivefold;
for the categories of citizens specified in paragraphs 22-24 of the Tax Code of the Russian Federation, assistance is accrued depending on the necessary expenses, subject to the availability of documents that these actions can fully confirm (directions and checks).

In order to understand how much you need to issue a personal income tax return from material assistance, you need to consider:

Camera check. It is carried out within three months from the date of submission of documents. (Tax Code of the Russian Federation, article 88, paragraph 2)
After verification, a letter is sent to the citizen about the return of personal income tax or about the refusal to transfer with an explanation of the reasons. This process takes 1-4 months.

After receiving a response, the amount of overpaid tax is credited to the name of the applicant within a month. (Tax Code of the Russian Federation, article 76, paragraph 6).

This means that if the consideration of your application is fast, then you will have to wait about 4 months. But basically, this procedure lasts 7 - 10 months, there are cases that up to 15. You can apply with documents for the return of personal income tax for three years.

Features of providing material assistance to students

Today, the legislation prescribes many types of material assistance for students in universities of citizens of the Russian Federation who need special attention and social support.

Like everyone else, material payments to students occur once a year maximum.

First Right for help there are:

There are times when former employees of the organization need financial assistance. Leaders go to a meeting and support certain categories, for example, veterans. Such payments can only be made from funds received as profits of the firm, and taxes and other payments can be deducted from the assigned amount.

The decision to pay material assistance to a former employee is made by the head, his deputy. or other authorized person. Assistance must be provided in accordance with legal requirements.

The accrual of financial assistance to former employees can also occur through expenditure cash orders format No. KO-2. This rule is established by the State Statistics Committee of Russia.

Since this is help for a former employee, and not a real cashier, he must carefully consider the documents that prove his identity. When paying, it is necessary to take into account the TIN and the number of the pension certificate, this data will later be needed to be recorded in income documents.

The rules for calculating and taxing material assistance to employees are described in the following video tutorial:

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Of course, support from the employer in important points life is necessary, but many are interested in the issue of levying personal income tax on material assistance, since in the opinion of the majority of workers this is a kind of income. Most income is subject to income tax. However, does the same logic apply in this case? Let's consider in more detail.

How to get help

Any employee may have a life situation when material support from the management is extremely necessary. In most cases, the employer goes to meet his subordinates, issuing cash to solve problems. Of course, if this action is possible in terms of the availability of a sufficient company budget.

There are not so many really suitable reasons for issuing material support. However, each organization can independently draw up a list of cases in which this procedure is feasible. We will consider the most common situations encountered in practice:

Let's start with more pleasant reasons. For example, the birth of a new family member is ideal for requesting financial assistance from superiors. Probably, the management will meet halfway, since everyone knows how much spending such an event entails.
The marriage ceremony is also a good reason for financial support to be issued at the workplace.
Often at work there is the possibility of obtaining financial assistance for vacation.
Now let's move on to more negative reasons. The illness of the employee himself or his close relative can entail decent expenses. That is why employers often meet halfway, reimbursing funds spent on expensive medicines.
Another unpleasant reason for issuing financial support is the death of a close relative. The authorities allocate funds for the funeral and an additional payment as a condolence.

Of course, the amount of such financial support does not depend on the work performed by the employee, nor on his position in this company. Also, there is no possibility of issuing financial assistance as a reward for excellent performance in the workplace.

What are the amounts and nuances

The legislation does not give restrictions in terms of the amount of material assistance. The management independently decides on the appointment of the payment. Its size and the order of payments depend on the reasons. Often, this kind of support is specified in the employment contracts of organizations, which is a kind of additional guarantee of protecting the employee's finances from unforeseen expenses. Therefore, many citizens are interested in the issue of taxation of material assistance. But more on that later.

Also an important task is a responsible approach to the formulation of the provision of financial assistance by the employer. You should clearly define your position in writing. Any suspicious vague points may cause additional interest from the tax authorities.

Assistance tax-free and taxable

Most of the reasons for issuing financial assistance imply exemption from income tax individuals. Chief Accountant must make it right Required documents for this type of payment. To be unable to avoid paying income tax, a list of cases was presented when a company has the right to provide material support to an employee.

In order to avoid tax on personal income, material assistance must comply with a certain list of nuances:

There is a certain limit that is not subject to tax. The amount per year should not exceed four thousand rubles. An amount exceeding this value is subject to personal income tax withholding in accordance with Art. 217 of the Tax Code.
Financial assistance issued in the event of the death of a close relative is not subject to tax. However, this requires documentary confirmation fact of loss.
If the application for material assistance was drawn up in connection with the damage caused by natural phenomena, it is necessary to confirm this fact with documents from the authorized bodies. In this case, the tax is also not charged.
Also, a petition in connection with the infliction of harm of a terrorist nature, which is confirmed by the competent authorities, is exempt from tax.
At the birth of a child, material assistance is provided, amounting to fifty thousand rubles at best. If you believe the Tax Code of the Russian Federation, Article 217, then this payment is also not subject to taxation.
If material support is issued for the treatment of the employee himself or someone from his family, then the employer is obliged to transfer funds from net profit organizations.

Financial assistance to an employee is an integral part of the "social package" and a real kind of social guarantee. The issues of accrual and payment of such assistance cannot be called simple, they require a thoughtful approach. Most of them are tax-free. To deal with problematic issues, of course, it is necessary to refer to the Labor Code of the Russian Federation.

What is financial assistance to an employee

Everything that an employee receives in monetary terms refers to the concept of “remuneration for work”, Article 129 of the Labor Code of the Russian Federation indicates that they include: salary, compensation, incentive payments, bonuses and other types. This article also determines what types of additional surcharges are applied at enterprises and what tariff rates fixed in the labor agreement or other local legal document.

The type of material assistance under consideration is exclusively socially oriented and is not a type of stimulation or encouragement. It is not related to the level of professionalism or the achieved performance in the work. Such support is aimed at solving the problems that have created an unfavorable financial situation.

If the employment agreement specifies a fixed amount, which, for example, is paid for vacation, the employer is obliged to pay it in full. If a percentage of the salary is set, the accounting department makes the appropriate calculations and charges the employee. Some enterprises do not have a fixed amount, in which case the manager himself decides on the amount of assistance. As a rule, in the application the employee indicates the required amount.

The concept of "material assistance" has its own specifics and is of a social nature, it aims to support the material worker in connection with the following circumstances:

Death of a loved one.
Difficult living conditions requiring urgent repairs.
The need for expenses for the treatment of a serious illness (in particular for an operation).
The need for financial support for the birth of children, the organization of a wedding.
Unforeseen situations that led the employee to a difficult financial situation.

Concerning financial assistance for a planned vacation, its payment has the goal of helping the employee organize a meaningful vacation for physical and psychological recovery.

Other types of assistance are issued to stabilize the crisis financial condition employee.

The procedure for the payment of "materials"

Financial assistance is issued at the request of the employee, its amount does not depend on salary and is not related to the level of responsibility of the position and the results of work. For example, in an application for vacation, you need to formulate a request for material support. Depending on the situation, an appropriate document (medical certificate, death certificate, birth certificate, etc.) should be attached to the application.

The application is made in the name of the head, the reason and the desired amount are indicated in the text. The head decides to satisfy the request and issues an appropriate order. The document is entitled: “Order for the payment of financial assistance”, the text contains the full name and position of the employee, the amount in numbers and words, the reason (birth of children, marriage, treatment of an illness, death of a relative, etc.). The following is the basis:

Statement.
A copy of the supporting document (certificate from a medical institution or registry office).
Link to the local act of the enterprise, which regulates the procedure for making such payments.

The order is signed by the head and certified by the seal of the enterprise. After that, the employee receives a payment.

Sample application for financial assistance:

"Material" is issued at the request of the recipient in cash or to the bank account of the employee. In accounting, it goes through account 73 (settlement for other transactions). Sometimes money is transferred not to the employee, but to his relatives. In this case, the issuance of funds is carried out on account 76 (settlements with creditors and debtors).

The difference between financial assistance and other payments

In order to prevent violations, it is necessary to correctly characterize the type of payment in question and not confuse it with others. The possibility of receiving such additional surcharges should be clearly stipulated in the internal normative documents enterprises. This form of assistance is carried out only under force majeure circumstances. There is a fine line to be distinguished between incentive awards that are recurring in nature and separate, one-time ones. If the organization plans cash payments on a regular basis, they can in no way be interpreted as material assistance.

"Material" can be expressed in monetary terms and in kind (food, clothing, footwear, medicines, transport services) and is intended for those who are in dire need of it.

The law does not impose on the manager the obligation to pay such assistance, this action is carried out at the voluntary will of the employer.

The procedure for calculating contributions and taxes

The Ministry of Health and Social Development of the Russian Federation has instructions on insurance premiums only from income received as a result of labor relations. Financial support contributions are not made in the following situations:

Payment after the dismissal of an employee.
Death of a relative.
Emergency (birth of children, significant anniversaries, wedding day, elements, accidents).

Payment for a child up to a year not exceeding 50 thousand rubles is not taxed.

No taxes are charged on the species in question additional payment if its size does not exceed 4 thousand rubles. in a year.

More about VAT

The issue of personal income tax for this type of support is of interest to almost all employers. Both beginners and experienced managers should be aware and follow all the changes taking place in the legislation.

So, is it necessary to pay personal income tax on the "material"? The following types are exempt from this tax:

Payment in honor from the birth of a child (up to 50 thousand rubles).
Support for a retired employee with a disability (no more than 4 thousand rubles)
Assistance for treatment, in connection with vacation (health), unforeseen circumstances that caused financial difficulties, to pay for studies. Non-taxable limit - 4 thousand rubles.
Death of a relative (the exact degree of relationship is indicated in the local document).

If assistance is issued to a dismissed employee, such payment is subject to personal income tax, but insurance premiums are not charged.

Using the benefits that give the employer the right not to pay taxes on the issuance of material support to their employees, you need to be extremely careful and legally literate. This refers to the nuance in which material assistance sometimes takes on a regular character. In this case, this is already a different category of payments and it does not exclude the charge of tax.

The accountant of the enterprise is charged with the duty to enter all the necessary information on a legal basis. As mentioned above, material assistance up to 4 thousand rubles is not taxed, but some varieties are not taxed even for a large amount:

Consequences of a natural disaster.
The difficult financial situation of an employee after an accident, fire, or other emergency.
Death of a family member.

Payment for the above reasons is not reflected in 2-personal income tax.

For example, the manager decided to allocate material assistance to his employee in honor of the wedding day in the amount of 15 thousand rubles. Of these, 4,000 does not require taxation, and the rest in the amount of 11 thousand rubles. (15 - 4 \u003d 11 thousand rubles) the tax is 1430 rubles. This operation is reflected in the form 2-NDFL.

Posting is carried out as follows: in the “amount of income” item, data on the amount paid is entered. Further, the “income code” is filled in, which is selected according to the meaning. The column "Amount of deduction" is filled with data on non-taxable amount, in this case, 4 thousand rubles. Further, the “deduction code” is filled in, which is selected from the directory.

If an amount of up to 4 thousand rubles is paid, this figure is indicated in 2-NDFL, despite the non-taxability.

Calculation according to the form 6-NDFL

Clause 1 of Article 230 of the Tax Code of the Russian Federation regulates the calculation of 2-personal income tax and provides the appropriate grounds. This procedure can be carried out automatically if you use special program when using registers 2-NDFL.

Section 1 "generalized indicators" is divided into two parts. The first - columns from 010 to 050. Data for different rates are indicated separately. For example, Russian citizens and foreigners can work in a company, which means that the rates will be different: 13% for residents and 30% for non-residents.

Column 020 contains data on the amount of income subject to taxation at the rate specified in 010.

Line 030 should contain the amount of deductions of a different nature. This reflects the amount of payments not subject to personal income tax (Article 217 of the Tax Code of the Russian Federation).

Line 040 is filled in with data on the amount of the tax contribution.

The VAT calculation is done as follows:

From the amount of income (020) are subtracted tax deductions(030) and multiplied by the rate (010).

Line 050 - data on the amount of fixed advance payments used to reduce tax.

Columns 040 and 045 are filled with indicators of dividends and personal income tax.

Columns 060 and up to 090 are the second part of the first section, they are filled in once.

Calculation example:

The calculation for the 1st quarter in column 060 was made for 5 employees. In April 2 employees were dismissed, in May 3 employees were hired. One of the former employees. Six individuals are reflected in the form 6-NDFL. Here it is necessary to take into account the nuance that an employee who quit and then re-employed does not affect the movement.

Line 070 contains information on the amount of tax paid.

Accrued but not paid personal income tax - in column 080.

Refunded tax (Article 231 of the Tax Code of the Russian Federation) is reflected in line 090.

Section 2 of Form 6-NDFL

This section "Dates and amounts of income actually received and personal income tax withheld" contains information on indicators for the last 3 months.

Financial support for a non-employee

Paragraph 8 of Article 217 of the Tax Code of the Russian Federation gives clear guidelines that allow you not to withhold tax from additional payments. In the presented list there is no such thing as the payment of assistance to the unemployed this enterprise face.

If we consider assistance for treatment, paragraph 10 of article 217 of the Tax Code of the Russian Federation clearly states that if such a payment is made to an employee of the company, it is not subject to taxation. If such assistance is provided to an outsider, then it is subject to taxation. As for all kinds of insurance premiums, they are not withheld. In addition, there is no need to take into account the amount paid in calculating the income tax payment.

The wording "material assistance" does not appear in the law as a separate type of additional payment, however, it exists. Its use is based on human factor. After all, basically - this is the desire of the employer to lend a helping hand to the needy. We can say that in this way the leader takes on additional responsibility, because he has to deal with problematic aspects of compliance with the law.

Financial assistance in 2017 may be paid to an employee (or a member of his family) who has submitted a written request. It is not necessary to comply with this request. And if you do not refuse, how to take into account the payment?

Accounting for financial assistance in 2017

With financial assistance not exceeding 4000 rubles. per taxable period per one employee (a former employee who quit due to retirement due to disability or old age) (clause 28, article 217 of the Tax Code of the Russian Federation);

With a one-time financial assistance paid during the first year in connection with the birth (adoption, adoption) of a child to parents (adoptive parents, guardians), in the amount of not more than 50,000 rubles. for each child (paragraph 7, clause 8, article 217 of the Tax Code of the Russian Federation).

And if both parents apply for financial assistance on the occasion of the birth of a child? Do I need tax-free personal income tax amount at 50,000 rubles. share between mom and dad? According to experts from the Ministry of Finance of Russia, yes, it is necessary (letter dated December 26, 2012 No. 03-04-06 / 6 - 367). Non-taxable limit in the full amount of 50,000 rubles. can only be applied to the income of one of the spouses of their choice. Or you need to share the benefit between them.

This means that a certificate is needed from the second parent, which will either confirm that financial assistance to the father (or mother) was not paid, or show how much was accrued to him (or her). Officials have no special requirements for this document. The Ministry of Finance of Russia noted that it was necessary to draw up 2-NDFL (letter of the Ministry of Finance of Russia dated July 1, 2013 No. 03-04-06 / 24978). But the tax authorities came to the conclusion that 2-personal income tax from the second parent is optional. He can simply write a statement stating that he did not receive assistance (letter of the Federal Tax Service of Russia dated November 28, 2013 No. BS-4-11 / 21330). However, in order to avoid unnecessary questions from the IFTS, we still advise you to endorse the application in the accounting department.

And what will happen if you don’t have such a document when checking, and you didn’t withhold personal income tax from financial assistance? I must say that the Tax Code of the Russian Federation does not at all prescribe the division of 50,000 rubles. between parents. Accordingly, there is no obligation in it to require the employee to confirm that the other parent did not receive the same financial assistance at work. Therefore, the claims of the inspectors can be challenged. And with a high degree of probability, the court will support the company.

However, asking for such a paper is not at all difficult. Moreover, the total payment usually does not exceed 50,000 rubles, which means that you won’t have to keep anything.

Situation: is it possible, when calculating personal income tax on material assistance paid to employees during the first year at the birth (adoption, adoption) of a child, to take into account a deduction in the amount of 4,000 rubles if the amount of payment exceeds 50,000 rubles. No. This is due to the fact that these limits (4,000 rubles and 50,000 rubles) are set for different types of material assistance. Financial assistance, paid during the first year of the birth of a child, is a one-time payment that is associated with a specific event. It is exempt from personal income tax in the amount of not more than 50,000 rubles. (paragraph 7, paragraph 8, article 217 of the Tax Code of the Russian Federation). In addition to this lump sum payment an organization may issue material assistance to an employee for any other reason.

Such financial assistance is not subject to personal income tax within 4000 rubles. (Clause 28, Article 217 of the Tax Code of the Russian Federation). These payments are different types financial assistance. Therefore, it is impossible to simultaneously apply the rules of paragraph 7 of paragraph 8 and paragraph 28

You do not need to withhold personal income tax from a one-time financial assistance (regardless of its size) for the following reasons:

Compensation for material damage or harm to human health in connection with a natural disaster or other emergency. The fact of the offensive emergency must be documented (for example, a certificate from the sanitary and epidemiological station or from the fire service);

In connection with the death of an employee's family member (the employee himself, if financial assistance was provided to members of his family). Family members include spouses, parents and children, including adopted children (Article 2 of the Family Code of the Russian Federation). The supporting document for the issuance of such material assistance is a death certificate. Also, to confirm the relationship of citizens (for example, with different surnames for spouses), marriage or birth certificates may be required;

Victims (relatives of the victims) from terrorist acts in Russia. A document confirming the fact of a terrorist act is, for example, a certificate from the police.

A complete list of grounds when it is not necessary to withhold personal income tax from material assistance is given in paragraph 8 of Article 217 of the Tax Code of the Russian Federation.

Situation: is it possible to formalize the issuance of financial assistance to an employee as an incentive payment and write off its amount as labor costs when calculating income tax? the organization applies common system taxation . No. Material assistance is directly named in the list of expenses not taken into account when calculating income tax (clause 23, article 270 of the Tax Code of the Russian Federation).

This position is confirmed by the Ministry of Finance of Russia (letters,, dated February 11, 2009 No. 03-03-06 / 1/49). Considering the issue tax accounting financial assistance paid to an employee on vacation, the finance department indicated that such expenses do not reduce taxable income.

The Federal Tax Service of Russia holds a similar opinion regarding material assistance paid upon dismissal of an employee in connection with retirement. The tax department indicated that material assistance is issued to an employee for personal needs and is not a payment for labor actually worked. Such a payment is of a social nature and is not included in expenses on the basis of paragraph 23

VAT with financial assistance

VAT, which must be paid on the value of the property transferred to the employee of the company as financial assistance, is determined as follows:

VAT = Market value of the property donated as material assistance, excluding VAT × 18% (10%).

Since the transfer of property on account of material assistance is considered a sale, the VAT paid to suppliers upon its acquisition can be deducted (clause 2, article 171 of the Tax Code of the Russian Federation). This will require an invoice (clause 1, article 172 of the Tax Code of the Russian Federation).

Example. Accounting and taxation of material assistance paid to an employee in connection with the birth of a child. The organization applies the general system of taxation

In connection with this event, the organization decided to provide the employee with a one-time financial assistance in the amount of 52,000 rubles.

The accountant recorded the transactions in the accounting as follows:

DEBIT 91 sub-account "Other expenses" CREDIT 73
- 52,000 rubles. - accrued financial assistance to an employee;

DEBIT 73 CREDIT 68 sub-account "Calculations for personal income tax"
- 260 rubles. ((52,000 rubles - 50,000 rubles) × 13%) - personal income tax withheld from the amount of material assistance exceeding 50,000 rubles;

DEBIT 91 sub-account "Other expenses" CREDIT 69 sub-account "Settlements with the Social Insurance Fund on contributions for insurance against accidents and occupational diseases"
- 4 rub. ((52,000 rubles - 50,000 rubles) × 0.2%) - premiums for insurance against accidents and occupational diseases were accrued from the amount of material assistance in excess of 50,000 rubles;

DEBIT 91 sub-account "Other expenses" CREDIT 69 sub-account "Calculations for pension insurance"
- 440 rubles. ((52,000 rubles - 50,000 rubles) × 22%) - pension insurance contributions have been accrued;

DEBIT 91 sub-account "Other expenses" CREDIT 69 sub-account "Social insurance settlements"
- 58 rubles ((52,000 rubles - 50,000 rubles) × 2.9%) - contributions have been accrued for social insurance;

DEBIT 91 sub-account "Other expenses" CREDIT 69 sub-account "Calculations for compulsory health insurance"
- 102 rubles. ((52,000 rubles - 50,000 rubles) × 5.1%) - contributions to the mandatory health insurance;

DEBIT 73 CREDIT 50
- 51,740 rubles. (52 000 - 260) - material assistance issued from the cash desk in connection with the birth of a child.

In tax accounting, the accountant included accrued contributions in expenses:

4 rub. + 440 rub. + 58 rub. + 102 rub. = 604 rubles.

Financial assistance from companies on a special regime

Simplified. If an organization pays on simplified taxation, then it is impossible to take into account expenses, including in the form of material assistance provided to an employee (a family member of an employee). This is due to the fact that no expenses are taken into account with such an object of taxation (clause 1 of article 346.14, clause 1 of article 346.18 of the Tax Code of the Russian Federation).

Situation: is it possible to take into account the amount of material assistance when calculating the single tax when simplifying. organization pays single tax from the difference between income and expenses. No. Material assistance is directly named in the list of expenses not taken into account when calculating income tax (clause 23, article 270 of the Tax Code of the Russian Federation). This position is confirmed by the Ministry of Finance of Russia (letters dated August 27, 2009 No. 03-03-06 / 1/549, dated May 7, 2009 No. 03-03-06 / 1/309).

Considering the issue of tax accounting for material assistance paid to an employee on vacation, the financial department indicated that such expenses do not reduce taxable income. The Federal Tax Service of Russia holds a similar opinion regarding material assistance paid upon dismissal of an employee in connection with retirement.

In a letter dated April 27, 2010 No. ShS-37-3/698, the tax department indicated that material assistance is issued to an employee for personal needs and is not a wage for actual hours worked. This payment is of a social nature and is not included in the tax expenses on the basis of paragraph 23 of Article 270 of the Tax Code of the Russian Federation.

The rules established by Article 270 of the Tax Code of the Russian Federation also apply to simplified organizations (Clause 1, Article 346.16, Article 252 of the Tax Code of the Russian Federation). Therefore, do not take into account the amount of material assistance provided to an employee in expenses when calculating a single simplified tax.

Important!
There are arguments that allow an organization to take into account material assistance as part of labor costs, both when calculating income tax and on simplified taxation. They are as follows. If it is indicated in the labor (collective) agreement that the organization is obliged to provide material assistance, then it can be attributed to labor costs that reduce the taxable base for income tax (letter of the Ministry of Finance of Russia dated October 22, 2013 No. 03-03-06 / 4/44144). Such a conclusion can be drawn on the basis of Article 255 of the Tax Code of the Russian Federation (the list of labor costs is open).

At the same time, the payment of material assistance must be economically justified (in particular, related to activities aimed at generating income) (clause 1, article 252 of the Tax Code of the Russian Federation). For example, in an employment (collective) agreement, you can specify that material assistance for vacation is not paid to employees who have disciplinary offenses. Therefore, such a payment is associated with an increase in the interest of employees in the results of production activities. Arbitration practice confirms this position (see, for example, the rulings of the Supreme Arbitration Court of the Russian Federation dated October 31, 2008 No. 13946/08, dated September 22, 2008 No. 12092/08).

However, it is indisputable to take into account material assistance in expenses when calculating income tax, if you formalize its payment as the issuance of a production bonus (provided employment contract). Its amount will reduce the taxable profit of the organization (clause 2, article 255 of the Tax Code of the Russian Federation of the Tax Code of the Russian Federation). The object of taxation of UTII is imputed income (clause 1 of article 346.29 of the Tax Code of the Russian Federation). The expenses of the organization do not affect the calculation of this tax either. Thus, for tax purposes, it is generally not necessary to allocate expenses related to the provision of material assistance to employees (family members of employees) between different types of activities.

An exception is the case when an organization issues material assistance to employees engaged in both types of activities, and accrues contributions for mandatory pension (social, medical) insurance on its cost. Calculate the amount of contributions for mandatory pension (social, medical) insurance separately, depending on the type of activity to which the payments received by the employee belong.

Often the question arises whether any tax is withdrawn for its receipt?

According to the rules of Russian legislation, if the amount of material assistance is within 4,000 rubles during a calendar year, then there are no insurance premiums and taxes.

If the amount is greater, then it is subject to taxation.

The concept of financial assistance. By whom and to whom it is issued

In the law of the Russian Federation, any transfer of industrial goods, medicines, clothing and footwear, cars, any items of assistance and money is classified as material assistance.

But this explanation applies to citizens who suffered as a result of natural disasters or terrorist attacks.

There is no official definition of financial assistance for employees of enterprises and students at the legislative level.

But despite this, this designation is inscribed in some documents, based on them, tax-free material assistance provided in the following situations:

compensation for damage caused to the health of a citizen;
assistance in bearing sudden material losses;
assistance with events that require large expenses, namely: the birth of children, weddings, funerals, etc.

By the way, the Constitution of the Russian Federation does not oblige leaders to issue assistance without fail under the above circumstances. The decision is made on the basis of the entrepreneur's own will.

Issuance conditions

Material aid from the state is issued only in the presence of circumstances that disrupted life or in a number of the following cases:

if a single citizen has reached the age of 60 years or more;
if one of the family members or a single person has the status of unemployed;
if one of the family members or a single person is officially a citizen with disabilities;
living in a family of a minor child or several children.

Employer pays financial assistance only if the employee draws up the necessary application and documents the existence of reasons for its provision.

Confirmation can include:

Marriage certificate;
certificate of pregnancy/birth;
death certificate;
medical certificates of illness.

Tax rules

personal income tax not in full amount, but taking into account the benefits (Tax Code of the Russian Federation, Article 217, paragraph 8), is accrued when:

the birth of a child or adoption/adoption. If the amount of assistance does not exceed 5 thousand rubles and is paid for one year, then you do not need to pay tax.
death of an employee or members of his family. This paragraph does not cover assistance to former employees. If the assistance is one-time, then personal income tax is charged in a partial amount.
harm caused by a natural emergency or other sudden circumstances. Tax is not charged on assistance, regardless of its size and duration of payments.
terrorist attacks on the territory of the state, as well as in the third paragraph, personal income tax is not withheld.

When is such assistance called lump-sum?