Financial assistance is not provided. Do you qualify for financial assistance from personal income tax?

Let’s find out what changes have resulted in material assistance to healthcare workers in 2017. Let’s take a look at the filing of insurance deposits and PDF, as well as the addition to the base of the income tax and the simplified tax system.

Significant material assistance is provided by GOST R 52495-2005 “Social services for the population. Terms and meaning” (Approved by the Order of Rostekhreguluvannya dated December 30, 2005 No. 532-st).

On a practical, everyday level - this is a payment that is associated with the work of the main labor function. Such payments are due to culprits in important life situations, for example, in connection with natural disasters or other emergency situations, the death of a family member, children or adopted children, fun, important some people are sick too.

We are preparing to report on the provision of material assistance to the athlete in 2017.

Insurance contributions

Is financial assistance supported by insurance contributions? The answer to this question is to be located at paragraphs. 3 and 11 p. 1 tbsp. 422 of the Tax Code of the Russian Federation.

Maternity assistance is not subject to insurance contributions, but a one-time payment is required:

Impacts from accidents and occupational illnesses

Yes, at podp. 3 and 12 p. 1 tbsp. 20.2 of the Federal Law dated July 24, 1998 No. 125-FZ “About obligatory social insurance...” defines the nature of the assistance that is provided by the provision of insurance contributions. Transfer of payments, which does not cover contributions from accidents and occupational illnesses, is exactly the same as before the transfer, this time.

Material assistance, support-2017

Narahuvannya PDF

Are you eligible for financial assistance from the PDF? In 2017, a lot of amendments and innovations were introduced to the legislation. Ale material assistance, which does not apply (2017), was lost without change.

Material assistance up to 4000 - the 2017 donation does not transfer money to the income warehouse for the purpose of calculating the tax base from the PDF for payments from such items:

Please note that payment for medical expenses is subject to the submission of documents that confirm the actual expenses spent on the purchase of these medications for medical treatment. Medicines are prescribed by the doctor. However, the mother is aware that as a medical aid, medications prescribed to doctors and their relatives (friends, fathers, children, children under 18 years of age), as well as other doctors (pension) are paid for. frames behind the eyelid) and for disabled people (clause 28 of article 217 PC ). RF).

Material assistance in submitting to the PDF, in addition to payment types that are not subject to the PDF (clause 8 of Article 217 of the Tax Code of the Russian Federation):

Form for the purpose of filing income tax and simplified tax system

As a rule, the amount of paid material assistance is not insured under the tax form, when covered by income tax and the simplified tax system (clause 23 of article 270, clause 1 of article 346.16 of the Tax Code of the Russian Federation).

At the same time, in the List of the Ministry of Finance of Russia, issued 09/02/2014 No. 03-03-06/1/43912, issued 10/22/2013 No. 03-03-06/4/44144, an explanation was given that the maternity assistance was paid before the end of the expenses for payment pratsi.

Important! The warehouse will pay for the payment of the insurance policy, payment, transfer of labor contracts and collective agreements (Article 255 of the Tax Code of the Russian Federation).

Documentation

A sick person who needs to withdraw from maternity care must submit an application using the following form. Copies of documents that confirm this are also attached (for example, a certificate of birth or adoption of a child, a certificate of death of a family member, etc.).

The application forms an order, which is signed by the official of the organization.

Financial assistance in the medical field is available for military and other workers and others, as support in special life situations that have arisen. For example, if you need help paying for an expensive funeral, in the event of the death of close relatives or children.

Food is often blamed and what kind of tax is paid for it?

According to the rules of Russian legislation, since the amount of material assistance is between 4000 rubles, there are no insurance contributions or taxes.

If the amount is larger, then it will be extended.

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Concept of material assistance. Kim and whoever I see

However, it is explained that the people who suffered as a result of natural disasters or terrorist attacks are worried.

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

Ale unimportant on this point, this purpose is written in the documents, emanating from them, material assistance, which is not subject to submission, transferred to such situations:

payment of premiums for the health of the citizen;
additional assistance in case of incurring material expenses;
help with events that require large expenses, and also: the birth of children, fun, funerals, etc.

Before speaking, the Constitution of the Russian Federation does not oblige kerivniks to provide assistance for essential needs. The decision is taken from the heart of the world.

Financial assistance kind of power It is seen more clearly because of the obvious conditions that have ruined the life of low-income families or at the lowest level of the onset:

as a giant who is very much alive, has lived for 60 years and more;
as one of the members of the family or the self-identity of a person has the status of a robotless person;
as one of the members of the family, or the self-identity of a person, is an official and a giant with mixed abilities;
living with a family of young children or several children.

Robot seller I will pay financial assistance only if the warehouse worker is required to submit an application and document the reasons for its provision.

Before confirmation you can enter:

certificate about whores;
certificate of pregnancy/birth;
death certificate;
medical evidence about illness.

After being aware of all the information provided by the papers, the boss takes a decision based on each specific situation. The type of financial assistance is determined by signing on the document in which the amount of assistance is indicated, the reason for which is written on that line. There are no rules regarding the exact amount and terms of payment, everything depends on the discretion of the entrepreneur.

PDF over the full amount, and insurance benefits (Code of the Russian Federation, Article 217, paragraph 8), are insured when:

children or adoption. If the amount of assistance is collected at 5 thousand. rubles and is paid in installments, then the tax must be paid to the bank.
death of a friend and members of his family. This point is not intended to help too many workers. If the additional assistance is one-time, then the PDFO is authorized by the private party.
subjugation of evil with a spontaneous supernatural spirit and other rapt settings. The contribution is not counted towards additional assistance, regardless of the amount or amount of payments.
Terrorist attacks on the territory of the state, as in the third point, are not addressed by the PDF.

For all other conditions, subsidies are no longer required, since the sum of the population has been deducted for no more than 4000 rubles. Well, the collection of taxes comes from material assistance, which exceeds 4,000 rubles.

One-hour financial assistance is quickly added to the state budget. The money is paid to the citizens who live steadily on the territory of the Russian Federation and are wasted in difficult living conditions. The assistance is available in a penny format, they are forced to send it by mail and transfer it to a bank account, so that it remains in the account of the application data.

You can see the following characteristics:

There are a number of reasons why a power can be encouraged to pay I will provide one-time financial assistance, and myself:

since pennies had previously been paid, they were not sued for recognition, but as a pretext for payments;
a set of documents, commission assignments, not new or information about the family’s income and warehouse has been created;
if the applicant or his family members have not completed all possible social benefits as guaranteed by law in this case;
because the applicant or his family independently created the conditions that were violated;
since there are no important circumstances or superordinate situations in the applicant’s life.

To obtain financial assistance, it is necessary format correctly.

You need to write an application right away. Have someone clearly state the reason why it is necessary to remove the support.

Reason given documented. Before applying, we attach all documents and evidence to confirm the specific situation you are faced with and you cannot deal with it on your own. It is important to remember that the material assistance is not a one-time format and is in no way connected with the responsibilities of a healthcare worker.

The amount of secured material assistance depends on the complexity of the application’s assignments.

Є actions framework , which we are planning for today:

for categories of citizens designated under paragraphs 2-21 of the Tax Code of the Russian Federation, assistance is not required but greater than the minimum wage of five times the amount;
for categories of citizens designated by paragraphs 22-24 of the Tax Code of the Russian Federation, it is possible to pay for the necessary expenses, for the availability of documents that can be completely confirmed (directly checks).

In order to understand how much it is necessary to complete a PDF return with material assistance, you need to check:

Desk review. This will be carried out for three months from the date of submission of documents. (Subject Code of the Russian Federation, Article 88, paragraph 2)
After checking the community, a notification sheet about the PDF change or about the change with explanations of the reasons is added. This process lasts 1-4 months.

After withdrawing the confirmation amount, the deposit paid in advance will be credited to the applicant for a month. (Federal Code of the Russian Federation, Article 76, paragraph 6).

So, if your application is reviewed quickly, you will have to wait for about 4 months. But generally, this procedure lasts 7 – 10 months, there are episodes that can last up to 15. You can manage the documents before turning the PDF in three steps.

Specifics of providing financial assistance to students

Today, the law stipulates a number of types of material assistance for students studying at the Higher Educational Institution of the Russian Federation, which requires special respect and social support.

As with everything, financial payments to students are provided once a week maximum.

Pershochergova law to get help from:

Occasions are dealt with when the organization’s significant support workers require material assistance. Kerivniki go to the forefront and support the singing category, for example, veterans. Such payments can be made only from the costs that are deducted as the company's profits, and from the assigned amount, taxes and other payments can be derived.

The decision on the payment of material assistance to the largest volunteer is made by the minister, his intercessor. otherwise the person is revalidated. Additional assistance must be formalized in accordance with legal requirements.

Financial assistance can also be obtained through cash orders in format No. KO-2. This rule was established by the State Statistics Committee of Russia.

Therefore, in order to help the senior policeman, and not the cashier, it is important to carefully examine the documents that will confirm the person. When paying, it is necessary to provide IPN and pension number, which data will be required for recording in income documents.

About the rules for the provision and provision of material assistance to volunteers in the upcoming video lesson:

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Financial assistance - insurance contributions in 2018-2019 are not covered in all cases. If you can’t pay for insurance contributions for maternity care? And when is it necessary to work hard? Is it necessary to make deposits if maternity assistance is paid to the health care worker who has retired? How to document such payments? How to properly provide financial assistance to the accounting and tax department? Evidence for this and other foods can be found in the material below.

For any circumstances, financial assistance is provided through insurance contributions

Financial assistance is available through the provision of insurance contributions in the following cases:

One worker was given financial assistance in the amount of up to 4,000 rubles during the decommissioning period (subclause 11, clause 1, article 422 of the Tax Code of the Russian Federation).
As material assistance was seen immediately as the release of material surpluses that were created in the wake of emergency situations, natural disasters, and as individuals suffered as a result of terrorist acts (subparagraph 3, paragraph 1 Article 422 of the Tax Code of the Russian Federation).
Financial assistance can only be seen once through the death of a family member (subclause 3, clause 1, article 422 of the Tax Code of the Russian Federation).
In fact, material assistance is provided to the sponsoring organization through children and adopted children (subclause 3, clause 1, article 422). The amount of such assistance to the guilty was seen in the first river after the nationalization or adoption, and the non-compliance cordon was established at the level of 50,000 rubles. The right to withdraw the money from the fathers (sheets of the Ministry of Finance dated 16.05.2017 No. 03-15-06/29546, dated 16.11.2016 No. 03-04-12/67082, Ministry of Finance dated 27.10.201 5 No. 17, Issued 01/21/2015 No. 17-3/B-18 (clause 1), dated November 20, 2013 No. 17-3/1926).

How to formalize a vision of material assistance in an organization

In order to provide material assistance, a ceramic worker may issue a special order. For a doctor who needs help, an application is required, written in the correct form. Until then, you must submit supporting documents, which may include a certificate of birth or adoption of a child, a certificate of death of a family member, etc.

In the payment document, in the column “Payment”, the accounting department is required to enter the number and date of the order of the clerk about the provision of material assistance. If payments are made in tranches, and not one-time, then a confirmation must be placed on each payment document.

If financial assistance is covered by insurance contributions

In other cases, not mentioned in the previous paragraph, material assistance, as seen by healthcare workers, becomes the subject of insurance contributions. This is the norm to stay with the sub. 11 clause 1 art. 422 of the Tax Code of the Russian Federation.

butt

The collective agreement of LLC "Omega" contains provisions for which the organization's workers have the right to withdraw material assistance. Decisions about this vision are the prerogative of the sergeant, who assigns subordinate sums.

In early 2018, the business worker Chizhikov A.S. was granted financial assistance in the amount of 29,000 rubles prior to his announcement. at the paid bath for friends during the hour of pregnancy.

In the spring of 2018, well, but also in connection with the children of the people, another material assistance was seen - in the amount of 30,000 rubles.

As a result, contributions to social insurance will be charged in excess of 25,000 rubles. (29,000 – 4,000), the fragments of the unsubmitted bag in the first round become 4,000 rubles. And material assistance, seen in the case of national children, does not continue to contribute to the contribution, since it does not exceed 50,000 rubles. Once upon a time it costs 30,000 rubles.

FUCK THE RESPECT! Legislative Assembly of the Russian Federationallows you not to submit contributions of maternity aid for the celebration.

The lines for entering the contributions are as follows: from paragraph 3 of Art. 431 of the Tax Code of the Russian Federation, the payer of insurance contributions must transfer them to the budget no later than the 15th day of the month following the month of payment.

Insurance contributions are covered because financial assistance is of a one-time nature

In fact, there are situations in which material assistance is provided one-time, and it is transferred neither by a collective nor by an employment agreement. The basis for the payment of such sums is simply the order of the potter.

And here I will provide financial assistance to workers (the amount exceeds 4,000 rubles per river) and is also covered by insurance contributions (subclause 11, clause 1, article 422 of the Tax Code of the Russian Federation).

You will need to submit an insurance contribution for payments made to the beneficiaries who have already signed up.

In some cases, the organization will need to pay financial assistance to large workers, for example, in connection with complex living conditions. In this category of insurance deposits it is not necessary to set up insurance deposits, even before the basis for setting up insurance deposits includes the cities that are paid for the cost of physical persons, which contribute to compulsory insurance within the framework of employment contracts or civil law agreements character (clause 1 of article 420 of the Tax Code RF). There are no gaps between the number of specialists and the organization of daily contracts, and the framework for calculating deposits is also missing.

For what kind of minds are insurance premiums paid for accidental injuries?

Objects for donating contributions for injuries include payment in accordance with clause 1 of Art. 20.1 of the law “On compulsory social insurance against accidents in the workplace and professional illnesses” dated July 24, 1998 No. 125-FZ is expanded:

at the hour of completion of labor contracts;
The existence of civil law agreements, in which they contain a clause on the payment of such contributions.

At podp. 3, 12 p. 1 art. 20.2 of Law No. 125-FZ defines the nature of material assistance, which is provided in connection with the contribution of contributions for injuries. Don't get carried away with the contributions:

since material assistance is provided one-time as a means of discharging material surpluses that have arisen as a result of emergency situations, natural disasters, and also because individuals have suffered as a result of terrorist acts (paragraph 2, paragraph 3, paragraph 3). 1 Article 20.2 of Law No. 125-FZ);
since material assistance is provided one-time through the death of a family member (paragraph 3 subparagraph 3 clause 1 article 20.2 of law No. 125-FZ);
as material assistance is provided to the spyvrobitnik organization through the birth of a child or adoption (paragraph 4 subparagraph 3 clause 1 article 20.2 of Law No. 125-FZ); the amount of such assistance to the guilty persons was seen in the first river after the people's birth or adoption and not guilty ones exceeded 50,000 rubles;
As material assistance was provided for other needs of the same size without exceeding 4,000 rubles. per one student for the growing period (subclause 12, clause 1, article 20.2 of Law No. 125-FZ).

In this manner, insurance contributions for injuries to maternity aid workers will not be covered by the same situations in which other insurance contributions will not be covered by it.

We will pay for insurance contributions against viral injuries to provide financial assistance to the military personnel who have retired.

In some cases, the organization will need to pay financial assistance to additional workers. If such assistance is provided to a professional worker who does not work in business, then there is no need to pay an insurance contribution for injuries. The reason is simple: such individuals no longer have to spend time at work with too many employees, and material assistance is provided in accordance with clause 1 of Art. 20.1 of Law No. 125-FZ do not include such deposits before the objects are submitted.

butt

The office of Sigma LLC has decided to provide financial assistance to its many employees, Likhovtsev G.I. in connection with the death of his squad. Viglyada's payment is 32,000 krb. was destroyed two months after the liberation of Likhovtsev. Such material assistance is not covered by insurance contributions, so there is no need to pay for them.

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

It’s important to say about financial assistance in connection with the death of a close relative in 2018-2019.

On the right is that the employer can overrule the regulation regarding the payment of the closest relatives of the workers, in the event of the death of such workers, financial assistance is paid to the worker. For example, this could include a person (friends), children, fathers, grandfathers, grandmothers, fathers of a person (friends), brothers/sisters. However, the procedure for providing financial assistance with insurance contributions depends on whether the deceased relative is a member of the family.

Financial assistance in connection with the death of a close relative in 2018-2019 does not extend the payment of insurance contributions unless the close relatives are members of the family according to the interpretation of Art. 2 of the Family Code of the Russian Federation (div. sheet of the Ministry of Industry of Russia dated November 9, 2015 No. 17-3/B-538). In this article of the Family Code, members of the family include only a man (team), father (including adopted children) and children (including adopted children). Also, if the employer pays financial assistance in connection with the death, for example, of a grandmother, father or brother/sister, then this financial assistance will be subject to insurance contributions under the legal procedure.

Financial assistance 4000 rub.: Subscription 2018-2019

And a few more words about the provision of material assistance in the range of 4000 rubles. Financial assistance 4000 rub. - taxation in 2018-2019 does not transfer its form to the income warehouse, which must be insured with the designated tax base from the PDF (clause 28 of article 217 of the RF Procedural Code).

By calculating income, income and material assistance to healthcare workers does not change the tax base (Clause 23, Article 270 of the Tax Code of the Russian Federation). At the same time, the Ministry of Finance of Russia allows a form of material assistance, which must be paid before release, at the warehouse and in return. For the purposes of income tax under the simplified tax system:

maternity assistance, which is paid before release, is insured against labor costs, since the payment is transferred by an employment (collective) agreement or a local regulatory act and is associated with the law of the labor law (clause 2 5 Article 255 of the Tax Code of the Russian Federation, p_dp 6 clause 1, clause 2 of Statute 346.16 of the Tax Code of the Russian Federation, sheets to the Ministry of Finance of Russia dated 02.09.2014 No. 03-03-06/1/43912, dated 22.10.2013 No. 03-03-06/4/44144, dated 24.09 . 2012 11-06/2/129);
maternity assistance, which is paid from other funds, is not covered by tax payments (clause 23 of article 270, clause 2 of article 346.16 of the Tax Code of the Russian Federation).

Pouches

І Tax Code of the Russian Federation, і Law No. 125-ФЗ before the transfer of payments, which do not support the payment of insurance contributions, include a number of types of maternity assistance. Among the non-submitting deposits of maternity care for healthcare workers, 2 groups can be seen:

not subject to full payment - payments have been made before them in connection with emergency situations (such as natural disasters, terrorist attacks, death of a family member);
not accepted until the full amount is reached - this is maternity care for children (up to 50,000 rubles) and is available from other sources (up to 4,000 rubles).

Don’t pay for contributions or maternity aid that is paid to people who don’t spend time at work with a special payment that pays.

And the obligation to pay for injuries on the income of workers registered under the DPG agreement (supported by contributions for pensions and medical insurance), is not the responsibility of the worker because of the fact that such an obligation is due to the contract.

Payment of material assistance is the income of the worker, but is paid by the employer on a voluntary basis. Depending on the size and size, such amounts may be due to the objects of delivery. Let’s take a look at how the financial assistance of the PDFF in 2017 is subject to Chapter 23 of the Tax Code of the Russian Federation. Please note that payments are not related to labor obligations.

The procedure for disbursement of financial assistance in 2017. without changing. The reason for the brutality may be different, the main difference is the one-time nature of the payment and the presence of connections with the professional activity of the fakhivtsa. The provisions for charging the sums that are collected as a result of the subscription are consistent with the stat. 217 є:

Pay to the relatives of a deceased family member or through the death of members of your family (clause 8).
Social assistance, which is paid for the share of budget funds (clause 8).
Pay through natural disasters or other superfluous circumstances (clause 8.3).
We will pay the victims through the actions of terrorists until (clause 8.4).
Compensation for the cost of vouchers at the Likuvannya sanatorium (clause 9).
Compensation of allowances for medical services (clause 10).
Pay to members of professional unions (clause 31).

The assignment of the following types of financial assistance to the volunteers is carried out in accordance with the order of the kerivnik. To qualify the payment, it is necessary to submit a statement from the doctor, which is supported by documents. In addition, the flow of medical assistance in internal local acts of enterprise is obligatory.

Increase your respect! Incorrect formulation may lead to the reclassification of such payments from the labor force, which may cause tax payments to be overtaxed. For example, maternity assistance before release is clearly interpreted by the tax authorities as a desire (premium) from the government of labor obligations.

Material assistance in submitting PDFO to the private order:

Pay for the benefit of people and adoption of children, or more than 50,000 krb. At the same time, skin care is recognized after the first day of the birth of children (clause 8).
Pay, transfer to LNA, spivrobitniki, or not more than 4,000 rubles. shorichno (p. 28).

In order for the robot seller not to legally carry out the processing of the PDF with such material assistance in 2017, it is necessary to make a statement of the sick worker; modification of the possibility of payment from the LNA and the addition of the maximum limit for the current period of payment - calendar year.

How is maternal capital submitted to PDF?

Currently, the legislation of the Russian Federation does not provide for the reduction of income tax from the sum of such payments (Article 217, paragraph 34). The benefits are being expanded, taken from the federal and regional budgets (Ministry of Finance Sheet No. 03-04-06/4-355 dated 12/20/12). It is possible that things may change in the near future.

Buhoblik maternity help

The amount of material assistance provided to the accounting department of the enterprise is transferred to other expenses as reflected in the accounting period. If you spend money on income or the simplified tax system, you won’t be able to get insurance.

Types of wiring:

Other deductions from the amount of maternity assistance were made – D 91 To 73.
It is shown that credits are charged under the ESSS for the amount of maternity assistance, which exceeds the limit - D 91 to 69.
It is shown that the PDF is reduced from the amount of financial assistance at times of transfer of non-compliant limits – D 73 K 68.
I’ve seen a maternity hospital help “in the hands” of a spivorotenik – D 73 K 50.

Rozrahunku 6-PDFO has types of maternal assistance that are not supported, not represented. It is necessary to make payments that extend the PDF to a full or partial size. Such sums must be shown at store 020, 030.

If you have found peace, please, please see a fragment of the text and press it Ctrl+Enter.

Non-compliance financial assistance 2016-2017 —joy for the worker who is faced with a situation that requires unplanned and sometimes daily expenses. However, it is not the monthly payment that can be converted into a tax, but the overflow of losses, for which the tax payments can be withdrawn, subject to the law.

Maternal assistance and donations

The administration of the organization has the right to provide its students with additional (in addition to salary) financial and speech assistance. The order and change of the situation, if such assistance is possible, is not regulated by the norms of labor and tax legislation of the Russian Federation, and this is entirely left to the discretion of the individual employer.

However, the payment of payments, which are considered as financial assistance, follows the same legal order as salary payments, bonuses and other payments that are organized to your colleagues through the benefits of support. 6 clause 1 art. 208, paragraph 1, art. 421 Tax Code of the Russian Federation.

To put it simply, financial assistance is provided by a surplus tax, and is also insured when insurance contributions are distributed to the Social Insurance Fund, the Pension Fund of the Russian Federation and the Compulsory Compulsory Medical Insurance Fund. However, it is clear neopodatkovuvana maternity assistance(This applies to both PDF and insurance deposits). The criteria for the installation of such restrictions are set out in clause 8 of Art. 217 ta pіdp. 3 p. 1 art. 422 of the Tax Code of the Russian Federation.

Neopodatkovuvana maternity assistance (sum and supply)

It is necessary to note that the requirements for the mandatory submission of PDF documents and the payment of insurance contributions are different. This is due not only to the specifics of their insurance, but also to the severe pressures to pay the insurance premiums. Therefore, for clarity, we will write out the documents from the PDF and confirm the insurance deposits.

Subject to confirmation. 3 p. 1 art. 422 of the Tax Code of the Russian Federation, insurance contributions are not paid for financial assistance for the following purposes:

Don't you know your rights?

for the removal of major surpluses and as compensation for the lost harm with health in natural disasters (emergency situations) or terrorist attacks for spyvrobitniks or their relatives;
at the time of death of a member of the family of a priest.

Subject to clause 8 of Art. 217 in the PDF, maternal assistance is available that is directly aimed at the following purposes:

to relatives upon the death of a member of one's family;
soldiers and members of their families who suffered from natural disasters (emergency situations), terrorist attacks, as well as the death of soldiers or their close relatives.

A single legal framework, if possible, can be made from payment of both contributions, PDF, and nationality (adopted) children. In this case, for 1 month after this period, you may not pay PDF and deposits in the amount of up to 50,000 rubles.

Nowadays, there is a court practice in which it is necessary to pay the insurance premiums without depriving them of payment. The Supreme Court of the Russian Federation praised 02/19/2016 No. 307-KG15-19614, declaring that financial aid, which is paid under a collective agreement, is not related to the wages of workers They have no middle obligations, no regard for those of the doctor and the authorities are working hard. There are no incentive or compensation payments and is not associated with the payment of labor, and there are no other components to include them in the base of insurance deposits.

Payments from subsidizing the size of maternity care up to 4000 rubles.

Clause 28 Art. 217 of the Tax Code of the Russian Federation, another benefit has been transferred, which is expected from the settlement of the delineation between the amount of maternity assistance in 4000 rubles. According to the price norm, if a worker (or a retired worker) is given material assistance in the form of PDF, an amount in the range of 4,000 rubles can be collected.

In this case, it does not matter for what purpose this assistance will be seen (before release, in connection with jubilee, etc.).

It is also possible not to pay PDF for the purpose of medical assistance (no more than 4,000 rubles per river), for example, from sums directed to pay for medical care to a doctor or members of his family, as the doctor or relative has a document, I confirm that Such drugs are prescribed by my doctor for medical indications.

Thus, the Tax Code of the Russian Federation has transferred a low level of support for the collection of financial assistance in the form of taxes, as well as the need to charge insurance deposits on it.