Financial assistance is included until the average salary is reduced. How can I provide financial assistance to a student before his graduation? What is significant is the fact that payments were made before financial assistance

It is possible and rare for those who have to deal with regular wages and other payments for workers to ask how to receive financial assistance before the release of leave payments. Let's try for a new version.

What is the allowance and pay before it?

According to the Labor Code, every person has the right not only to work, but also to other benefits. Thus, on the sovereign level, the ability of every official person to legally “walk” as many as twenty days and never think about his work place during this period has been conveyed to him. And most importantly, this gap will be paid. Of course, it’s not the same because the sports worker worked properly, but because of the expansion of the average salary.

Anyone can point out that rarely does any organization give its employees the opportunity to compete all twenty days at the same time, otherwise it is divided into two halves (or more - depending on the installation on the When accepting orders), paid calendar leave is forfeited. Until then, two more complete improvements are better than nothing.

How to pay before release?

During the period of his retirement, the military personnel do not pay any labor obligations, and there is obviously nothing to pay for anything. Before that, when you go on vacation, the business sees a lot of money - three days before the end of the day - that's what they call holidays.

Narahuvannya for them to follow the two showmen:

growth period - all working days between two holidays;
for the average earner - which one should take on again during the payroll period.

And the main thing here is very important, so as not to have mercy on the rozrakhunkahs, understand that you yourself should enter before the average salary. For example, it is included until the release of financial assistance.

How to raise the average salary?

In order to find out what the average daily payment is for a worker - and the amount itself is paid for each day of leave - you need to add all the payments at once to enter the payment system for the work at the enterprise. Tobto not less about the salary.

For example, a worker in any business on the Last Night receives a total of one thousand karbovants per month - salary, three thousand - a bonus, a thousand - an allowance for important work, and again a thousand i – bonus for long service, five hundred karbovantsi – for scientific titles. During the developmental period - from today to linden - he also deducted three thousand for food and five thousand in material assistance for non-transferable material surpluses. If this plant in the middle of the line is broken at the outlet, to calculate your average salary, you need to take into account the salary, bonus and allowance for brain work, length of service and rank, and money for food and material assistance in the labor market. when the release notes will not be insured, the stink fragments will not enter the system pay for the business.

The axis of the care of his organization has paid out, for example, 1000 rubles of assistance for the health of workers, and this would have been assigned, say, to the Regulations on the payment of work, then a thousand rubles It would have been insured when the average salary was calculated.

How else can I pay before the calendar payment?

In case of servitude at certain enterprises, financial assistance is paid until release. It is possible that a sum is fixed, as it seems to the shortest worker of the month or to the one who, in the shortest period of time, has not lost the thirst - as a means of stimulating the services of the organization. This may include payment for travel or sanatorium treatment. In any case, you will need to pay a salary that is in no way related to the breakdown of the average salary when vacation pay is issued.

The sports worker of the organization was paid financial assistance. Now you are going to the outlet, and you need to open the outlets. The personnel officer doubts whether financial assistance will be provided as the average salary increases. Our experts will show you the correct answer in this regard.

The decision on the payment of maternity assistance in this case is made by the director

Material assistance is the amount paid to individuals (organization workers, their relatives, third parties) in connection with certain circumstances that require financial support from the side: children , death of a family member, release, holy something.

Before we go home
Since the enterprise has a single owner, then a decision may be made about the replacement of net income, including the payment of material assistance (Clause 3 of Article 47 of the Federal Law dated December 26, 1995 No. 208-FZ, Article 39 of the Federal Law in d 08.02) . 1998 No. 14-FZ).

If the organization is organized by a number of principals (participants and shareholders), then the collection of illegal fees will not be documented (Article 63 of the Federal Law dated December 26, 1995 No. 208-FZ, paragraph 6 of Article 37 of the Federal Law dated December 26, 1995 No. 208-FZ 02/08/1998 No. 14-FZ ). The protocol of legal fees for a limited liability company may be in a more advanced form, whereas the protocol for joint stock companies must include obligatory details (clause 2 of article 63 of the Federal Law dated December 26, 1995 No. 208-FZ, clause 4.29 of lodge, approved .Order of the Federal Financial Markets Service of Russia dated 02.02.2012 No. 12-b/pz-n).

The procedure for obtaining financial assistance looks like this:

The worker of the organization writes an application to the name of the kerivnik about the provision of material assistance to him (a report about this division "");
the organization issues an order signed by the official (report div., “”).

Maternity assistance is not paid until the salary and is not included until the average salary

When the average salary is depleted, social payments of a social nature are not covered and payments that are not due until payment is made, including material assistance (Article 129 of the Labor Code of the Russian Federation, clause 3 of the Regulations, approved by the Decree of the Russian Federation dated 12/24/200 7 No. 922). In this way, through those that do not provide financial assistance until the salary, it is not necessary to include the average salary of a worker.

Before we go home
Finally, material assistance is subject to the PDF (clause 1 of article 209, clause 1 of article 210 of the Tax Code of the Russian Federation). However, in certain situations there is no need to pay taxes. So, for example, the PDF does not fit:

from maternity assistance up to 4,000 rubles per rik per student;

With material assistance, it looks like a little more than 50,000 rubles. with a national (adopted) child;

from one-time financial assistance to a volunteer or to a large retired worker due to the death of a relative - a family member.

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

Expertise of statistics: Olena Melnikova, Legal Consulting Service GARANT, auditor

We discussed material assistance from the perspective of insurance deposits and PDFs in “Current Accounting” No. 7, 2011 on page 44. Now let’s talk about those who can obtain material assistance from income taxes.

On the one hand, the Tax Code (clause 23 of Article 270 of the Tax Code of the Russian Federation) clearly states that the amount of material assistance provided to medical workers is not covered by insurance.

On the other hand, the company has the right to recover any wages paid to workers as they are spent on paying for work, as stipulated in the labor and collective agreement (Article 255 of the Tax Code of the Russian Federation).

What is the point if the payment of financial assistance to healthcare workers is transferred, for example, to a collective labor agreement? How much can I contribute to the cost of paying for the change in subsistence income?

Matdopomoga - viplata for special needs?

The Ministry of Finance of Russia respects that financial assistance in every case cannot be obtained from debits (sheets of the Ministry of Finance of Russia dated 07/31/2009 No. 03-03-06/1/504, dated 05/07/2009 No. 03-03-06/1/309) . This payment is stipulated in the labor and collective agreement, and the material assistance itself is clearly direct. For example, the workers were paid before their release and commencement.

In the opinion of the financial department, it is reasonable and appropriate. Zokrema, one of the sheets of the Federal Tax Service of Russia (sheet of the Federal Tax Service of Russia dated April 27, 2010 No. ШС-37-3/698) clearly explains why financial assistance cannot be paid before spending on the payment of the product. No one has to pay the healthcare workers until the end of their retirement. The donors noted: regardless of those that financial assistance is transferred to the collective agreement, it has a “social” character and “for its own reasons and desires, in a way that is compatible with the employer of workers, which goes to the merits of repair." And they also created a rule that “material assistance is provided by health care organizations for special needs and does not include payment for the hour actually worked.”

Please pay attention: insurance deposits on such “not accepted” payments must be paid (for the reason that you yourself will pay more than 4,000 rubles per rik for a sick leaver). According to the idea of the Ministry of Health and Social Development of Russia (sheet of the Ministry of Health and Social Development of Russia dated 01.03.2010 No. 426-19, dated 17.05.2010 No. 1212-19), the payment of material assistance to a worker is always linked to labor bottoms. Unfortunately, the contract itself says nothing about it. True, in this case it was only necessary to provide financial assistance to the “active” employees of the company; payments to additional employees of the company are not subject to insurance contributions (sheet of the Ministry of Health of Ukraine dated May 27, 2010 No. 1354-19).

The company has the right to fully include the amount of deposited deposits in the depository warehouse. According to the provisions of the Subsidiary Code, it is not necessary to retaliate against the loss of wealth (sheet to the Ministry of Finance of Russia dated March 15, 2011 No. 03-03-06/1/138).

In 2011 The trading company at OSN provided material assistance to the workers until the end of the day - 15,000 rubles. The clerk did not waive other similar payments to his fate. This operation was depicted as follows:

DEBIT 91-2 CREDIT 70 (76)

15,000 rub. - financial assistance was provided to the medical worker (as per the order of the medical officer);

DEBIT 91-2 CREDIT 69

3740 rub. ((15,000 rubles - 4,000 rubles) × 34%) - the insurance contribution is collected from the amount that exceeds 4,000 rubles. (Part 11, Part 1, Article 9 of the Federal Law dated July 24, 2009 No. 212-FZ);

DEBIT 70 (76) CREDIT 68 subracks “PDFO”

1430 rub. ((15,000 rub. - 4,000 rub.) × 13%) - PDF is removed from the amount that exceeds 4,000 rub. (Clause 28, Article 217 of the Tax Code of the Russian Federation);

DEBIT 70 (76) CREDIT 50 (51)

13570 rub. (15,000 - 1430) - paid to the worker financially
additional help.

When disbursing the company's profits, it can be indemnified without spending as insurance contributions (3,740 rubles). The amount of material assistance (15,000 rubles) is not included before the contribution, as a result of which in the accounting department there is a constant difference for 2011 rubles, which forms the PNO:

DEBIT 99 CREDIT 68 subrahunki “Rozrahunki for income tax”

3000 rub. (RUB 15,000 × 20%) – PNO charged.

VAS RF: it is necessary to pay the debt

And although the position of officials is still unchangeable, now the companies have more chances to achieve economical funding of video cameras in the form of material assistance.

According to the past fate of the Supreme Arbitration Court of the Russian Federation, praising the decision (post. Presidium of the Supreme Arbitration Court of the Russian Federation dated November 30, 2010 No. 4350/10), in which the main criteria of material assistance are defined, such as not going to the expense of paying for the work and the like changes in income payments.

Thus, since the provision of penny assistance is not related to the specific labor function and is of a “social” nature (it is paid in connection with an important life situation, which has happened, or in the future, ї), then її sum cannot be redeemed from vitratakh . For example, there is a payment for the death of a family member, children or adopted children, serious illnesses, etc. In other cases, financial assistance, as it is transferred in a collective or labor agreement, is provided to expenses for payment of praci.

From the document:

<...>Before material assistance, which is not covered by paragraph 23 of Article 270 of the Code, the warehouse tax, which changes the tax base to the income tax, must be paid, which is not related to the duties of the acquired labor function. It is directly aimed at satisfying social needs, understanding and important life situations or the times of singing. Before such events, in the near future, there may be illness associated with natural disasters or other extreme circumstances, the death of a family member, marriage or adoption of a child, serious illness, etc.<...>

New arbitration practice has already appeared (registered by the FAS SZO dated 04.03.2011 No. F07-660/2011, FAS WSO dated 03.02.2011 with reference No. A75-13089/2009), in any court, with material additional I can see you off the hook, as well as payment “with the method of increasing the material well-being and living standards of citizens.”

From the document:

<...>the payment to workers of wages of material assistance prior to release is stipulated by the collective agreement and the provisions on social payments, obviously, such assistance is paid to workers, which does not violate labor discipline and in the labor force, when leaving the gate.

<...>The payment data meets such criteria as economical processing and directness to the applicant’s decision to bring income to the activity, and then enter the established payment system and facilitate the inclusion of funds in the warehouse. when calculating the income tax.<...>

This position is consistent with the legal position of the Presidium of the Supreme Arbitration Court of the Russian Federation, established in praise of November 30, 2010 No. BAS-4350/10<...>

From the document:

<...>The provisions on the payment of benefits, bonuses and material incentives for workers of the Partnership are transferred to the payment of material assistance by way of increasing the material well-being and living standards of workers.

<...>Additional payments on the basis of Statute 236, Statute 255 of the Tax Code of the Russian Federation extend the inclusion of expenses to the warehouse when calculating the income tax and are recognized by the object of the USP and insurance contributions on the obligatory pension insurance.<...>

Let's summarize the pouches

All ship decisions made by the statistics include material assistance paid in the “era” of the Unified Social Insurance Policy (until 2010). However, in the Tax Code there was no clear meaning of how to handle these types of payments: pay them to the ESP, but not to include them in the income tax, or to include them in the income tax, but not to pay them to the ESP.

And since the rate of the “social” tax was high, it was better not to provide financial assistance from deductibles. Therefore, in most of the ship's super rivers, which lasted until 2010, the donors received financial assistance from their funds in addition to expenses to pay for the work in order to fund the ESP.

In 2010, the situation changed: deposits under the ESP insurance are charged and payments are not accepted. Therefore, now is the only chance for businesses to protect themselves - by obtaining material assistance from tax deductions.

Also, you can make a statement so that the applicants during the verification period for the period 2010-2011 are required to turn off similar payments from the warehouse and expenses to pay for the work.

Please enter before the end of graduation and financial assistance ? Such meals are often asked when payments are made to frontline workers who have not previously faced this problem. The answer here is not entirely obvious. Let's try to talk about those things that an accountant needs to do.

How do I get insurance for maternity assistance and a one-time bonus from the department of vacation pay in the organization?

We first need to contact someone, from which payments may be made, the proper employees before leaving the gate. From the station to the station. 115 of the Labor Code of the Russian Federation, every worker, regardless of length of service or other conditions, is granted a release period of no less than 28 calendar days for employment, and in cases of exception established by law, the release may be longer. From the station to the station. 136 of the Labor Code of the Russian Federation, the release is paid at least 3 days before the actual delivery.

Under what circumstances is this article. 114 of the Labor Code of the Russian Federation, for an hour of leave for a sick leave, the average salary can be saved. Obviously, when paying for holidays, you need to determine what is included in the concept of “average” and what is not. And all nutrition is connected with this, financial assistance to enter before the release date what?

Come out when necessary:

Thus, the first increase will be forthcoming: financial assistance is given to workers in the business, you cannot get insurance at the average salary, and therefore, the amount of leave pay is not due to increase in proportion but... However, there is no doubt that there will be any other payments that are not provided for by law or local regulations that apply to enterprises.

A range of material assistance in the distribution of permits for business

However, the above-mentioned provisions cannot be unambiguously taken as a basis, the fragments in practice under the phrase “material assistance” can be understood in advance. The situation is complicated by the fact that the Labor Code of the Russian Federation does not respect this understanding and, apparently, it will be necessary to comply with other normative acts.

Zokrema, clause 6, part 5, art. 50 of the Law “On the State Civil Service of the Russian Federation” dated July 27, 2004 No. 79-FZ directly stipulates such payments for government officials, timing them until their final release.

In such a manner, in order to clearly respond to the question about those whose material assistance is denied by the long-term fate, take insurance during the expansion of the release and other payments, which will require the expansion of the average monthly salary, it is necessary for a rose on the cob Let's take a look at what actually matters in business:

real material assistance is available in order to pay from the organization’s income, directly to the financial support of many and many workers who are employed at an important material level, which is paid irregularly, and consume the fact;
regular payments, which actually stimulate workers for their successful work in the long run, and timed to the beginning of the year (end of the quarter, etc.).

In cases of this kind, payments are transferred by local acts (Articles 41, 57 of the Labor Code of the Russian Federation). In practice, they can be called “material assistance”, as long as the legislation does not protect it – and in some cases this is the case. Such payments may be insured as soon as the release date is released. However, for the sake of consistency with the law, as well as to avoid confusion and possible claims from the side of the supplying authorities in the form of the name “material assistance”, it is better to replace it with the terms “premium”, “wanted in "and payment" then.

Should I include financial assistance up to my monthly salary? Example: The health worker is completing the norm of years per month. Over the course of a month, the salary of a sports worker became 9854.00 krb. The minimum wage in our region is 10,410.00 (5,205 + regional coefficient and wages). The student is entitled to financial assistance in the amount of RUB 5,000.00. Do you need to pay additionally up to the minimum wage (RUB 556.00)? Or is there no financial assistance to pay the salary and additional payment up to the minimum wage?

Financial assistance is a free payment for the costs of working and excessive healthcare workers, as well as for the costs of third-party people. The basis for providing material assistance can be: exit from the devil’s exit, holy, whippings, any emergency situation, death of a family member, etc. the worker, the flexibility, the skill, the brilliance and the minds of the forged robot;

Compensation payments (additional payments and bonuses of a compensatory nature, including for work in areas that are considered normal, work in special climatic areas and in areas where radioactive contamination has occurred, and other compensation payments of a different character); incentive payments (additional payments and bonuses of an incentive nature, bonuses and other incentive payments). The totality of all these payments - the monthly wage of the worker - may be lower than the minimum amount of payment for work, so that the worker continues to work during this period, the norm of the working day and the final norm of work i (labor obligations). This position is enshrined in Part 3 of Article 133 of the Labor Code of the Russian Federation.

In addition to the deposited material assistance, it is not included until earnings. Thus, if a medical worker is required to receive financial assistance, he must be paid without adjusting his salary, for example, 9854 salary of a medical worker per month + 5000 financial assistance.

The description of this position is given below in the article in the magazine “Salary”, as you can find in the tab Magazines “Headbook Systems” version for commercial organizations

1.Dovidniki: Material assistance

2. Article: GOVERNMENT GUARANTEES FOR PAYMENT

What payments are included in the minimum wage warehouse

Subject to Part 1 of Article 129 of the Labor Code, the salary consists of:

The wine of the garden depends on the qualifications of the worker, the flexibility, the strength, the strength and the intelligence of the craftsman;
- compensation payments (additional payments and allowances of a compensatory nature, including for work in areas that differ from normal ones, work in special climatic areas and in areas where radioactive contamination has occurred, and other compensation payments valuable character);
- Incentive payments (additional payments and bonuses of an incentive nature, bonuses and other optional payments).

The totality of all these payments - the monthly wage of the worker - may be lower than the minimum amount of payment for work, so that the worker continues to work during this period, the norm of the working day and the final norm of work i (labor obligations). This status is enshrined in Part 3 of Article 133 of the Labor Code of the Russian Federation.

Why enter the district coefficient to the minimum wage warehouse?

In accordance with Article 129 of the Labor Code of the Russian Federation, the regional coefficient and “pivnichna” premium are insured at the minimum wage warehouse as compensation payments.

I praise the Supreme Court of the Russian Federation, which found that the wages of labor organizations raised in the regions of Extreme Pivnocha are required to be paid in an amount no less than the minimum wage, after which the district level will be raised before it. fee and bonus for work experience in these areas and localities (Reported 06/24/2011 No. 3-B11-16, dated 06/24/2011 No. 52-B11-1, dated 04/08/2011 No. 3-B11-4, dated 07/01/2011 No. 72-B11-5). Protein is determined by the regulations governing the labor force of the Russian Federation.

What is the allowance and pay before it?

How to pay before release?

Narahuvannya for them to follow the two showmen:

growth period - all working days between two holidays;
for the average earner - which one should take on again during the payroll period.

How to raise the average salary?

How else can I pay before the calendar payment?

Before we go home
Since the enterprise has a single owner, then a decision may be made about the replacement of net income, including the payment of material assistance (Clause 3 of Article 47 of the Federal Law dated December 26, 1995 No. 208-FZ, Article 39 of the Federal Law in d 08.02) . 1998 No. 14-FZ).

Do you need to receive financial assistance before you are released until the release of your permits?

For private companies and all other government entities, which are not related to the system of federal departments, financial assistance is not included in the calculation of the amount of allowances - as well as other payments of a social nature. This rule applies, strictly speaking, to municipal services (decision of the Kovilkinsky District Court of the Republic of Mordovia dated March 25, 2015 No. 2-116/2015).

Thus, paragraph 32 of the Regulation, issued by the order of the Federal Service for Education and Science dated July 17, 2015 No. 1247, establishes that employees of the Federal Service in the field of education and science must receive a one-time grant of material assistance in the amount of one salary. The connection between financial support and labor function is obvious, the amount of money is not included until the release of the allowance, and only 1/12 of the part - as punishable by the higher administrative regulations.

How to get insurance when graduation premiums are regulated

Kozhen spіvrobitnik upon entering the merits of paying for the repair of repairs in order to once again eliminate due charges. It is the current nutrition that is to blame, and the premium on the average salary for leave is being insured. This aspect is especially necessary for those workers, for whom bonuses are the basis of their salary.

It is worth remembering that the average salary per month, insurance from the river income, is paid for the release of labor. For the development of this region, that part of the premiums that was actually issued is insured. However, there are two points that should be taken into account outside the practice:

Please enter before the end of graduation and financial assistance

Part 2 Art. 139 of the Labor Code of the Russian Federation, directly indicates the procedure for calculating the average salary, it is said that include all payments to workers before it, and it does not matter from which sources the stinks are generated.
The report on payments based on the breakdown of the average salary can be found in clause 2 of the regulation “On the specifics of calculation...”, approved by the Decree of the Order of the Russian Federation dated December 24, 2007 No. 922 (hereinafter referred to as the Regulation). There you will find out about various types of bonuses and other wines, which are transferred by the payment system that operates in the organization.
Proceed with clause 3 of the Regulations, it is clear that payments made through the payment system are subject to guilt. And among other similar payments, which are not included until the average salary, are assigned to maternity assistance.

You need to receive financial assistance until the end of graduation

Rules for registering graduation documents for the 2019 year of birth and apply the procedure

This is related to the fact that, for example, the bonus is included at the time when the premium was charged during the investment period. If a worker has been paying off a lot of bonuses over the course of a month, then only one of them is included, and this one specifically is designated by the employer.

In other cases, when this term is typed, then. If a sick leave worker did not process the assignments for the period, and for example, he recently returned from maternity leave, it is necessary to insure his salary for a period that is similar to the payroll period. There is a similar situation when a worker was hired not earlier than a month ago.

Financial assistance: donations 2019 and insurance contributions

Most often, the law does not define the term “paying pennies”. For example, there is no provision for payment of funds for the assistance of a family member in connection with the death of a family member due to injury or accident. But there is no limit when giving kosty to newly-made fathers - within the limits of the stench, nothing is allowed, as if taken away by the first fate of the child’s life.

the worker withdrew his money to pay off his cash in the face of spontaneous hardship and emergency;
the victim of the terrorist attack on the territory of the Russian Federation was compensated for his health;
the robot seller contributed a penny to the death of a member of his family;
an amount of up to 50 thousand rubles was paid as support for the children of the people. It is not only the father's father who has the right to it, but the adoptive and guardian;
The amount of material assistance does not exceed 4 thousand rubles in total. If you pay more, they will be subject to insurance premiums. For this purpose, there may be differences, for example, on partial compensation of costs for additional lighting, covering costs for added medications, before release.

Release dates for 2019: 5 releases, as a result of the uniqueness

The breakdown of the average salary of a worker, regardless of his work schedule, is carried out based on his actual salary and actual hours worked by him for 12 calendar months, which covers the period that extends for the work period. The average salary is saved (clause 4 of Regulation No. 922). In accordance with Article 139 of the Labor Code, the collective agreement, local regulations may be transferred to other periods for the development of the average salary, so as not to reduce the employment of workers. To be respectful, the key words here are “as it is not the ruin of the priesthood.”

Do not include the average salary before the breakdown when calculating exit payments, which is not a salary payment or a payment for work. For example, a required payment of up to 50 rubles per worker will not be a salary, and the inclusion of the law is not regulated until the release of the permit;
Fix the company's local regulations regarding payments that are included before the release of allowances, for example, the Regulations on the payment of goods.

Average salary breakdown for holiday pay in 2019

any kind of social security benefits (medical workers, maternity workers, “children” benefits, etc.);
any additional payments for medical payments (up to 100% of earnings);
maternal assistance of any nature, regardless of whether it is subject to PDF or anything;
compensation for food, travel, accommodation, training (as specified in the payment system);
exit;
spend on renovations independently from their sums, since they are not included in the payment fund (Mipration sheet dated 03.08.2019 No. 14-1/ОOG-7105);
etc.

In 2019, the expected new orders did not appear in order to pay for the exit fees and their distribution. As before, guide yourself when opening the track outlet on the station. 139 of the Labor Code of the Russian Federation and on paragraph 4 of the Regulation “On the specifics of the procedure for calculating the average salary”, approved by the Decree of the Russian Federation dated December 24, 2007 No. 922.