I’ll help you to enter the mat at the narahvanni. If there is material assistance, it will be necessary to enter before the release date, and if not, there will be important subtleties in the form of payments. Do you need to receive financial assistance before you are released until the release of your permits?

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.

Labor legislation conveys provisions that stand as jobs and allowances. The recovery period lasts 28 days. A sum of money is paid for him - holiday pay, which is to pay for insurance, coming from the average salary. The food is coming: how to open it and how to prepare it for this curse. additional assistance and other social payments?

Social payments are provided for travel, food, supplies and other needs. One of their varieties is material assistance. Vaughn does not have to wait until the practitioner finishes his immediate obligations, does not pay systematically and is corrected on an individual basis. Purpose mat. help - help a student in financial situations.

Pay transfers for the following types:

those close to you will require great expenses - for example, a fun funeral;
need for treatment;
unwilling to spend money.

Mat. assistance is provided to working military personnel, members of their families, and pensioners who worked in this business. Information about the payment procedure is included in the text of the employment contract. It is possible to praise the organization of the surrounding establishment, which regulates the provision of financial assistance.

Important! Additional payments before graduation, which are determined as a desire, which cannot be compared to material assistance. The stench of the worker's labors.

How to pay, take it to your esteem

To determine the final allowance, the average salary is based on the size of the average salary. Before disbursement, please include all payments to the employee as part of the payment system. In this case, do not take out insurance:

material assistance and other social payments - to pay for food, food and travel;
sums calculated during the developmental period, among other things, this includes payments for work and downtime;
I would like not to enter the payment system for business.

Okrim mat. If you need to pay off the bond, which will require a lot of expenses, you may need to add up to a sum of money before the final payment. Such payments are made from the initiative of the ceramics industry and are often used to stimulate workers. Such additional insurance is also not covered by the increase in average earnings

Important! Financial assistance is not covered by the amount of the allowance.

The procedure for obtaining material assistance

The order in which material assistance is available is determined by the structure of the organization. To fix the situation, a strict order is issued and a final clause is formulated in the collective agreement. The concept of material assistance may be clearly defined. Since statutory documents contain ambiguous wording, the tax base may be underestimated for tax inspection.

It is clearly understood:

put in a swear word. additional help;
sumi;
terms of reinsurance;
vidi - money, goods, items of primary necessity;
payment procedure.

Really overreacted swearing. The assistance can be used to fully correspond to the points of statutory documents. Such financial support is needed for large-scale enterprises. Statutory documentation is required to impose one procedure both at the head office and at the branches.

How is financial support paid?

To win checkmate. Let me help you, the volunteer needs to write an application and attach documents that confirm the need for these items. This will help highlight the following characteristics:

take out insurance individually;
do not pay systematically;
not for the sake of it;
does not compensate for expenses;
Income is earned regardless of salary, career advancement or area of the company’s activities.

The application is submitted to the potter. As much as he praises the decision to re-insure financial assistance at a cost, there appears to be a strong injunction. Someone is prescribed a PIB for a sickness certificate, the reason is that it is sent to a document that confirms it, a specific amount, a payment term. Insurance and insurance are available, and costs are visible - from income per hour or from wages.

The procedure for the payment of funds and accounting information

Koshti, seen as material assistance, appear to be ready to play it safe with this drive. In the first case, the following procedures can be carried out:

Together with the salary. Any re-insurance will be entered before the announcement.
Okremo view of salary. In such a situation, a cash register order will be issued.

The amount of material assistance is due to the fact that a large amount of compensation will be paid to a pensioner, to a relative or to someone who works in business. At the first drop, the sum goes for rakhunka 76 "Rozrahunki with different debtors and creditors." As soon as the funds are transferred to the hands of the business manager, credit section 73 “Razrakhunka with personnel with other operations” is used for financing.

Depending on which bank the amount is shown from, a debit is indicated.

If the cash is seen from the in-line profit - debit rack 91.
If pennies are taken from profits taken from past fates, the debit of the account is 84.
If the financial support is taken from the salary, the debit of sections 20, 26, 44.

Beginning in 2010, material assistance extends the donation - PDF and contributions to funds are paid. It is explained that such support comes as part of the labor contributions between the worker and the business.

However, in a number of types of episodes, over-inflammation collapses due to relapse:

additional assistance is provided to a large number of volunteers and does not exceed 4 thousand rubles;
pennies are transferred from the death of a close relative or the elder himself;
payment for the benefit of a child's birth, adoption, registration of guardianship and does not exceed 50 thousand rubles per child;
the money is paid as a result of spontaneous hardship or other supernatural causes.

Important! Financial assistance comes from the provision and purchase of insurance deposits, especially if they are available one-time.

Zagalny formula for the development of holidays

Thus, when the release date is issued, financial assistance is not covered by insurance. Vikorist has the following formula:

The release period is limited to 28 calendar days. To determine the average daily earnings, two formulas are used. As soon as the newborn develops the developmental period, the offensive algorithm is:

Since the developmental period is interpreted in full detail, the following formula is used:

Sometimes workers provide financial assistance to their workers, as they have realized a situation that will require large expenditures. What can you get with material help, how to correctly apply it using the method of subtraction?

I'll help you with the math

Further, we are talking, inclusively, about payments to workers, which are not in any way related to their work activities, and do not depend on the results of their work and support of workers in any special situation atsyah. For example, in the event of the death of a member of the family of a priest, in the event of a child born to the father, it is necessary to hold a funeral for the priest himself or his relatives. Only such payments can be subject to the simple payment procedure, which we will look at below.

It’s not enough to restore your respect, to register with the authorities that you will pay for maternity care. The essence of the payment is important. For example, the organization encourages all military personnel who work well to receive financial assistance until their release. These payments by taxpayers and labor workers from budgetary funds will definitely reclassify labor income (bonuses). And, obviously, try to collect donations. And, in fact, such additional payments until release are related to the labor activity of workers and lie in their bags.

However, if a worker can be paid financial assistance, its amount can be specified in a collective agreement, local regulations or an employment contract. Ale tse neobo'yazkovo. As a rule, the delivery of maternity care is formalized as follows:

the doctor writes a statement indicating that he has a substitute for obtaining assistance;
Prior to declare the butt of the document, the vinikenny of the right to the pretext (spear of the people about the people's whores, the copper of the Svidocvoy about the death of Tosh). In principle, you can submit all documents before the accounting department and within an hour after payment of assistance;
The worker receives an order to pay additional assistance in the prescribed amount. For instructions, you can use a suitable form.

Limited Liability Company "Ribka"

ORDER

About payment of financial assistance

I PUNISH:

1. In connection with friends, pay one-time financial assistance to Secretary I.A. Kuznetsova in size 20,000 (twenty thousand) rubles.

2. Payment of material assistance is required according to the rules of internal labor regulations for the re-insurance of wages for another half a month. Transfer the koshti to the bank account I.A. Kuznetsova.

Falling asleep:
- A copy of the certificate of love I.A. Kuznetsova;
- Application I.A. Kuznetsova issued 08/16/2015 about the provision of material assistance.

Additional assistance that comes entirely from PDF and insurance deposits

In connection with the death of a family member

One-time financial assistance due to the death of a family member comes from PDF and insurance contributions from the total amount clause 8 art. 217 Tax Code of the Russian Federation; podp. "b" clause 3, part 1, art. 9 Law dated July 24, 2009 No. 212-FZ (hereinafter referred to as Law No. 212-FZ); podp. 3 p. 1 art. 20.2 Law dated July 24, 1998 No. 125-FZ (hereinafter referred to as Law No. 125-FZ). Whereupon the Ministry of Finance clarified that payment of material assistance to individuals, which is related to one and the same concept, and also to various orders of the organization, cannot be seen as disposable. And at one time, the assistance decisions taken by the organization can be paid either in a one-time payment or in several payments, and will continue to be deprived of a one-time payment. List of the Ministry of Finance dated October 31, 2013 No. 03-04-06/46587, dated August 22, 2013 No. 03-04-06/34374, dated August 27, 2012 No. 03-04-05/6-1006.

Members of the family are friends, fathers and children (adopted and adopted) Art. 2 of the Family Code of the Russian Federation; List of the Ministry of Practice dated 05.12.2012 No. 17-3/954. It is true that the Ministry of Finance once recognized members of the family not only of special individuals, but also of brothers and sisters who live together with a doctor. List of the Ministry of Finance dated November 14, 2012 No. 03-04-06/4-318. This same draft was included in the ship's decision Resolution of the Presidium of the Leningrad Regional Court dated 01.10.2013 No. 44g-33/2013. The court also tried to find out the members of the family using the method of weaning off the PDF and insurance contributions of their fathers Resolution of the Federal Antimonopoly Service SZV dated December 22, 2010 No. A56-14851/2010.

In connection with superstructures, spontaneous hardships

Such assistance is also included in the PDF and contribution clause 8.3 art. 217 Tax Code of the Russian Federation; podp. "a" clause 3, part 1, art. 9 Law No. 212-FZ; podp. 3 p. 1 art. 20.2 Law No. 125-FZ. True, there are such nuances:

The spontaneous nature of misfortune may be documented. For whose victims it is possible to withhold the certificate of proof. For example, under the hour of fire - at the State Anti-Fire Service of the Ministry of Taxes and Taxes of Russia. Even under the law, payments are required due to natural hardships and NS, and the burning, injury, death, fall and inactivity of the victims cannot be expected before natural hardships. List of the Ministry of Finance dated 08/04/2015 No. 03-04-06/44861;
For the purposes of PDF submission, it does not matter whether the assistance is one-time or large-scale. In addition, additional assistance is paid to workers in connection with the death of a member of their family as a result of natural disaster or other emergency situations;
For the recovery of the victims, it is possible to receive one-time assistance, paid to the healthcare workers through those who suffered in the same way.

Material assistance that comes from the PDF and deposits within the limit

U sv'yazku z narodzhennyam ditini

Such material assistance is not subject to PDF and insurance deposits, only because it does not exceed 50,000 rubles. per skin child and paid for by the first rock after the birth of the baby clause 8 art. 217 Tax Code of the Russian Federation; podp. "c" clause 3, part 1, art. 9 Law No. 212-FZ; clause 3, part 1, art. 20.2 Law No. 125-FZ.

Restore respect for such specialness. Indication limit is 50,000 rubles. diie:

for children - good for the skin of fathers;
for PDF - for both fathers List of the Ministry of Finance dated 02.24.2015 No. 03-04-05/8495; FNP dated November 28, 2013 No. BS-4-11/21330@; Resolution 17 AAS dated April 15, 2015 No. 17AP-3132/2015-AK. It is then your father’s responsibility to confirm that the other father’s father did not suffer such abuse from his employer. And the remainder of the responsibility for the timeliness and completeness of the PDFO re-insurance to the budget rests with the organization, which is a filing agent, which itself needs to follow through with its benefits. For example, you can ask the doctor to submit an affidavit on form 2-PDFO, seen by another father, confirming that financial assistance was not paid to you or was paid in a smaller amount, less than 50,000 rubles. If the other father is not working, you can take a copy of his work record, an employment record, or simply a statement about those who have not withdrawn such assistance.

In connection with other topics (when registering a channel, for a treat, for a start, etc.)

Financial assistance from all other sources is not subject to PDF and insurance deposits, since the total for the region does not exceed 4,000 rubles. for one otrimuvach I clause 28 art. 217 Tax Code of the Russian Federation; clause 11, part 1, art. 9 Law No. 212-FZ; podp. 12 clause 1 art. 20.2 Law No. 125-FZ; List of the Ministry of Finance dated October 22, 2013 No. 03-03-06/4/44144.

I want this kind of blame. Matdopomozh for medical assistance may not be covered by the PDF in full, because clause 10 art. 217 Tax Code of the Russian Federation; FNP sheet dated January 17, 2012 No. ED-3-3/75@:

Likuvannya was paid for the amount of money that was lost from the disposed company after paying a tax on the profit. At the same time, the Ministry of Finance explained that in order to win the final price, the organization can pay a tax on profits. Todi is aware that she lost the money after paying the tax

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).

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.

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.

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:

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.

"Budget organizations: accounting structure and supply", 2012, N 4

Unfortunately, there is no such budgetary system that has not faced the end of life at least once because of the need to pay its workers financial assistance. It can be given in connection with a marriage with a child, with the death of a family member, with retirement, with the payment of a holiday, with permission, etc. It is clear that material assistance is not the assistance that budget workers are expected to require, either in speech or in penny form. We will talk about how to correctly process this payment, as well as the procedure for submitting it to the accounting department of the budgetary establishment, in this article.

How to apply for payment of financial assistance?

Budgetary provisions may provide the right to provide financial assistance to their workers at any time, as this is regulated by the official legislation of the Russian Federation and internal local regulations. So, from now on. 41 of the Labor Code of the Russian Federation, the collective agreement establishes the duty of workers and workers for food:

forms, systems and sizes of payment;
payment of additional assistance, compensation;
a mechanism for regulating payment in accordance with the regulation of rising prices, the level of inflation, and the compensation of indicators determined by the collective agreement;
employment, retraining, mental development of doctors;
working hours and repair hours, including food supply and waste;
improvement of the minds and protection of many workers, including women and young people;
increasing the interests of citizens during the privatization of state and municipal mines;
environmental safety and health protection of workers in the field of production;
guarantees and benefits for workers, who will continue to work with their skills;
improvement of health of workers and members of their families;
chastkova full payment for food for health workers;
Other meals agreed upon by the parties.

In addition, by the Order of the Ministry of Health and Social Development of Russia dated 08.14.2008 N 425n “On the approval of the Recommendation from the development by the federal government bodies and institutions - the main inspectors of the federal budget of the provisions on the payment of labor rights for workers domestic federal budgetary regulations" has been transferred, which in the section "Inshii nutrition Regulations about Payment for work can be regulated by providing food and financial assistance to healthcare workers from the fund for payment of work.

The medical insurance system, internal regulations that establish the procedure for the payment of financial assistance to healthcare workers from budgetary institutions, establish a collective agreement, provisions for payment of work and other acts that establish the procedure.

The decision to pay financial assistance is accepted by the budget officer on the basis of a written application from the worker. When applying for payment of financial assistance, the worker must indicate the reasons why financial assistance is required. Before this, it is necessary to submit supporting documents (copies of certificates about marriage, about love, about death, police report about stolen mines, etc.) (for their obviousness). It is important that if an applicant is asking for financial assistance in connection with an important financial situation, it is not necessary to submit the necessary documents before the application. Let’s bring the butt of the application for material assistance.

To the Director of the Federal Budgetary Inspectorate

establish average professional education

"Nth Automotive Technical College"

V.V. Ivanov

under the waters of the administrative-state department

A.V. Petrova

Application.

I ask you to give me financial assistance through the people of 03/25/2012 by my son V.A. Petrova.

Addendum: a copy of the certificate of nationality II-TN N 713582.

04/02/2012 O.V. Petrov

The decision to pay material assistance is formalized by order of the minister. The order regarding the payment of financial assistance must include the following information:

nickname, name, according to my father’s opinion, of the person who receives financial assistance;
the reason for the type of material assistance (for example, an important financial situation, the death of a family member, a fire, a spontaneous emergency);
the amount of material assistance that will be paid;
term for payment of material assistance;
Kostya, with the help of which financial assistance is paid.

Let's aim the butt of the assigned person.

Ministry of Education of the Russian Federation Federal budgetary lighting installation for secondary vocational training "Nth Automotive Technical College"

m. N 6 April 2012

Order No. 235-K

"About payment of financial assistance"

Subject to delivery 9 of the Regulations on the payment of workers of the Federal Budgetary Educational Establishment of Secondary Professional Education "Nth Automotive Technical College" I punish:

Pay water to the administrative-state department of O.V. Petrov will receive one-time financial assistance in the amount of 5000 krb. at the connection with the people of V.A. Petrova. The payment will be due for the amount of money received by the technical school as a result of the provision of paid educational services no later than 04/10/2012.

Addendum:

statement by O.V. Petrov about payment of financial assistance;
copy of the certificate about people II-TN N 713582.

Director V.V. Ivanov

Is financial assistance included until the average salary is reduced?

From the station to the station. 139 of the Labor Code of the Russian Federation establishes a single procedure for all types of differences in the size of the average salary (average earnings). When the average salary is expanded, all payments made by the payment system will be covered by all types of payments that are collected from a regular employer, regardless of these payments.

In any work regime, the average salary of a worker is carried out based on his actual salary and the actual hours worked by him for 12 calendar months, which covers the period that lasts for 12 months. The average salary is saved by the employee. In this case, the calendar month takes into account the period from 1 to 30 (31) days of the working month, inclusive (for the worst - 28 (29) days, inclusive).

Features of the procedure for calculating the average salary, transferred to Art. 139 of the Labor Code of the Russian Federation, signifies the Order of the Russian Federation on the regulation of the thoughts of the Russian Tripartite Commission on the regulation of social and labor contributions. At the current rate, the Russian Federation issued Resolution No. 922 dated December 24, 2007 “On the specifics of the procedure for calculating the average salary” (hereinafter referred to as the Regulations on the specifics of the procedure for calculating the average salary).

Extended to clause 3 of the Regulations on the specificity of the procedure for calculating the average salary for the expansion of the average salary, social payments and other payments that are not due before payment of the payment (material assistance, payment for food, travel, housekeeping, utility bills, etc. .) . It is clear that payment systems, including the size of tariff rates, salaries (garden salaries), additional payments and allowances of a compensatory nature, including for work in the minds, which are considered normal, systems of additional payments and allowances of an stimulating nature, and bonus systems the bathtub is established by collective agreements, local regulations are similar to labor legislation and other regulatory legal acts that replace labor law norms (Article 135 of the Labor Code of the Russian Federation). Thus, financial assistance does not enter the salary payment system, and obviously does not enter until the average salary is decomposed.

What is the procedure for providing material assistance? How are insurance deposits paid for her?

In this section of the article we will look at the procedure for providing financial assistance with PDF, insurance contributions and income taxes.

PDF. The procedure for calculation and payment of the PDF is regulated. 23 Tax Code of the Russian Federation. On the base of the station. 209 of the Tax Code of the Russian Federation, the object of taxation recognizes income withdrawn by tax payers:

within the Russian Federation and (or) outside the borders of the Russian Federation - for physical persons, such as tax residents of the Russian Federation;
edited - for physical persons, such as tax residents of the Russian Federation.

The flow of income from the dzherel in the Russian Federation and the position of the Russian Federation of representations in Art. 208 Tax Code of the Russian Federation.

From the station to the station. 210 of the Tax Code of the Russian Federation, according to the tax base, all income of the tax payer is insured, such as withdrawals of money, and in kind, a declaration about the disposal of such in the new year, and income as material ї benefit, as it is indicated accordingly to Art. 212 of the Tax Code of the Russian Federation. The culprit is income, which is not subject to the PDF by virtue of Art. 217 Tax Code of the Russian Federation. Subject to clause 8 of Art. 217 of the Tax Code of the Russian Federation for transfers of income that do not qualify for the PDF, including the amount of one-time payments (including in the form of material assistance), which includes:

tax payers who are members of families who perished due to natural hardship or other emergency situations, You must pay. The trace indicates that it corresponds to Art. 2 of the RF IC, friends, fathers and children (adoptions and adoptions) are considered family members;
by workers to members of the family of a deceased worker, a retired worker, or a retired worker, a retired worker, in connection with the death of a member(s) of his family;
for tax payers from among the vulnerable and socially unprotected categories of citizens, this looks like the amount of targeted social assistance that is given for the share of funds to the federal budget, budgets of subjects of the Russian Federation, local budgets and extra-budgetary funds And, of course, with programs that are firmly confirmed by the supreme authorities;
to tax payers who suffered as a result of terrorist acts on the territory of the Russian Federation, as well as members of families of individuals who died as a result of terrorist acts on the territory of the Russian Federation, regardless of the payment plan;
robot sellers (fathers, adoptees, guardians) with children, which are paid for the first time after birth (adopted), but not more than 50,000 rubles. on the child's skin. In reality, conflicts are eliminated when fathers work for the same organization. In this situation, according to the Ministry of Finance of Russia, stated in the List dated 02.21.2011 N 03-04-06/9-36, one-time financial assistance for children, which is expected from the sum, is not subject to PDF compliance. I don’t overcharge 50,000 rubles. from the fathers on their choice and to both fathers from the distribution of the cash amount of 50,000 krb.

In addition, to the income warehouse that does not qualify for PDF filing, the amounts of material assistance that are paid to workers (to many workers who were involved in retirement for and disability or age), in total for the tax period and size I don’t overcharge 4000 rubles. (Clause 28, Article 217 of the Tax Code of the Russian Federation).

Subject to Part 1 of Art. 230 of the Tax Code of the Russian Federation, budgetary establishments require the collection of income withdrawn from them by individuals in the tax period, the provision of tax treatment to individuals, the calculation and withholding of taxes from the tax registers. In addition, establish a duty to submit to the tax authority at the same time a statement of personal income for the past tax period and the amount of increases, losses and over-insurances to the budget system of the Russian Federation for this tax period. From the 1st quarter of the fate that came after the last subordinate period . The assigned statements can be submitted using form 2-PDFO “Certificate of personal income for 200_ rubles”. At this time, the form is being reviewed and placed in Addendum 1 N ММВ-7-3/611@<1>.

<1>Order of the Federal Tax Service of Russia dated November 17, 2010 N ММВ-7-3/611@ "On the approval of the form of statements of personal income and the Recommendation for its completion, the format of statements of personal income in electronic form i, Dovidniki".

Subject to the Recommendation for completing the 2-PDFO form “Confirmation of personal income for 200_ rubles”, approved by Order No. ММВ-7-3/611@, in section. 3 reports “Income subject to a rate of __%” displays information about income withdrawn by individuals in penny and in kind form, over the months of the tax period. The amount of material assistance that is paid by budgetary institutions may also be reflected in this section. Before the hour of completion, it is necessary to check the “Income Codes” and “Recovery Codes”, directed to Addendums 3 and 4 to Order No. ММВ-7-3/611@. The amounts of material assistance that budgetary provisions provide to their workers, as well as to their many workers who have retired due to disability or retirement, are displayed under the income code 2760, in Rehabilitation from such sums - under the code 503. The amount of material assistance that is given to fathers (adopted children, guardians) with children (adopted (adopted)) children will be identified under the income code 2762, health care - under the health care code 508.

Insurance contributions. Subject to paragraph 1 of Art. 7 of the Federal Law dated July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund for Obligatory Medical Insurance" (hereinafter referred to as the Law on Insurance Contributions) about who provides insurance deposits for Robotodavtsya, Yaki є ї ї ї ї ї і іnshi vinagorodi, bloomed to go to the bells of the insurance for the core of the fіzichi osіb at the framework of the Trudovsi, the same, the subject of the Yaki Vikannnya Robit, Nadannya Later. Subject to paragraph 3 of Art. 8 of the Law on Insurance Deposits, payers of insurance premiums provide the basis for their settlement of the individual’s skin from the beginning of the growth period after the end of the skin calendar month with a growing premium.

The sums that do not contribute to the payment of insurance deposits are specified in Art. 9 of the Law on Insurance Contributions. Subject to paragraphs. 3 clause 1 of this article are not subject to insurance contributions in the amount of material assistance provided by the payers of the insurance contributions:

physical persons in connection with natural hardships and other supernatural situations with the method of removing the material harm associated with them and harm to their health, and to guide the physical persons who suffer in d terrorist activities of the Russian Federation;
workers in connection with the death of a member(s) of their family;
for fathers (fathers, adoptive parents, guardians) with a child (adopted) child, which is paid for the first time after the birth (adopted), but not more than 50,000 rubles. on the child's skin.

In addition, they do not allow the contribution of insurance contributions to the amount of material assistance that employers provide to their employees, which does not exceed 4,000 rubles. per one worker for the unemployed period (clause 11, clause 1, article 9 of the Law on Insurance Contributions).

Contributions to compulsory social insurance against accidents in labor and occupational illnesses. Looking at the station. 20.1 Federal Law dated 07/24/1998 N 125-FZ "On compulsory social insurance against accidents in the course of professional and professional illnesses" (hereinafter referred to as Federal Law N 125-FZ) with insurance premiums we recognize payment and other wine towns that are paid by insurers for insurance between labor contracts and civil-legal contracts, which is consistent with the civil-legal contract, the claim insurer pays the insurance premium to the insurer. The base for the insurance premiums is calculated as the amount of these payments and other city insurance premiums paid by insurers for the benefit of the insured, as well as the sum assigned to Art. 20.2 Federal Law N 125-FZ.

As we all know, the object of supplying insurance contributions on compulsory social insurance against accidents in the workplace and professional illnesses and the base for their insurance is avoided with the object of supplying and the base for the number of insurance contributions to the state budgetary funds transferred by the Law on Insurance contributions. In addition, the transfer of income, which is not supported by insurance contributions in the event of accidents in the workplace and professional illness, imposed by Art. 20.2 of Federal Law N 125-FZ, the very types of one-time material assistance are designated (clauses 3 and 12, clause 1, article 20.2 of Federal Law N 125-FZ).

Tax on income. The procedure for calculating and paying profits is regulated. 25 Tax Code of the Russian Federation. The object of income distribution by the organization is the income determined by budgetary settings. The profit, in its turn, is the income taken away from the activities that generate income, replaced by the amount of generated expenses associated with these activities, which are calculated accordingly to the goal. 25 Tax Code of the Russian Federation.

Subject to paragraph 23 of Art. 270 of the Tax Code of the Russian Federation, without the tax base, you cannot spend the amount of material assistance to healthcare workers. Thus, while spending seemingly material assistance, which is expected by the budgetary establishment for its workers, do not go to the expense of the method of donating profits to the organization.

Increase your respect! Subject to the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 30, 2010 N VAS-4350/10 for material assistance that is not covered by the warehouse in accordance with clause 23 of Art. 270 of the Tax Code of the Russian Federation, payments are made that are not related to the specific physical function of one’s labor function and are directly aimed at satisfying one’s social needs, considerations for the guilt of one’s difficult life situation, or to the singing stage. Before such events, in the near future, there may be illness associated with natural disasters or other emergency situations, the death of a family member, marriage or adoption of a child, serious illness, etc. Payments to the workers before release, transfer of the collective agreement, and no dues are due. These sums are included in the payment system, their payment is economically based and directly on the activity that generates income. Thus, in the opinion of the Supreme Arbitration Court of the Russian Federation, material assistance is paid to workers before release, since it is transferred by a collective agreement, and can be secured from the warehouse with a tax on income. However, this position will have to be determined in court, since neither the financial nor the tax department will support it.

How do I represent the payment of financial assistance to the accounting department?

In accordance with the Instructions on the procedure for establishing the budget classification of the Russian Federation, approved by Order No. 180n of the Ministry of Finance of Russia dated December 21, 2011, expenses for the payment of material assistance are included in Article 211 “Salary This fee" KOSGU. The amount of allowances from the payment of material assistance is carried out on the account 0 302 11 000 "Rozrahunki from wages" (clause 256 of Instruction No. 157n<2>). The analytical scope of the investments can be carried out in the Journal of Operations of the Expenses with Payment (f. 0504071) in accordance with the procedure established by the regulations within the framework of the formation of the investment policy.

<2>Instructions from the establishment of a Unified Plan for the accounting departments of sovereign authorities (sovereign bodies), local self-government bodies, management bodies of sovereign budgetary funds, sovereign academies of sciences, sovereign (municipal) tsipalnyh) installations, approved. By order of the Ministry of Finance of Russia dated 01.12.2010 N 157n.

Subject to clause 128 of Instructions No. 174n<3>The amount of accumulated material assistance is shown in the Rozrakhunka-payment statement (f. 0504401) or the Rozrakhunka payment sheet (f. 0301010) under the debit account 0 401 20 211 "Withdrawn from earnings International payment"<4>and loan ratio 0 302 11 730 "Increasing creditor debt due to wages."

<3>Instructions from the Statement of the Plan of Accounting Structures of Budget Establishments, approved. By order of the Ministry of Finance of Russia dated December 16, 2010 N 174n.
<4>In the opinion of the author, the remaining material assistance is not covered when calculating the income tax, spending on its payment is not guilty of participating in the actual property of the products that are being finished, the finished work and service

The type of financial assistance for the installation is displayed under the debit account 0 302 11 830 "Change of accounts payable from wages" and the credit account 0 201 34 610 "Increasing costs for the installation" (p. 85 Instructions N 174n).

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