Payment of financial assistance in connection with marriage

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Published: 06/21/2016

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A wedding is a bright, memorable, happy event for the newlyweds. But organizing this event requires significant financial costs.

Few people know that in connection with such an important event, those getting married may well qualify for material compensation from the management of the organization where they work. We will talk about how to document your request in this article.

• Legislation in 2021
• What categories of workers are entitled to this payment?
• How is the payment amount determined?
• Stages of obtaining financial assistance in connection with marriage
• Is financial assistance subject to income tax?

The legislative framework

Financial assistance in connection with marriage is a dispositive category that officially employed citizens can apply for if:

• The employer has a reserve fund in case of significant events in the life of employees or the team as a whole;
• Local regulations of the employing organization provide for the possibility of receiving these payments.

It is important to understand that additional financial support on behalf of the employer is provided solely on a voluntary basis. There is no norm in legislative acts obliging an employer to pay other funds to his employee (not related to remuneration for work) who wishes to get married.

An application for financial assistance in connection with marriage can be submitted:

1. Directly to the name of the employer;
2. To the trade union organization operating at the employer.

Compensation for a FSIN employee

Payments to FSIN employees, excluding basic wages and bonuses for rank and length of service, include a variety of bonuses. For good performance of official obligations, an employee may qualify for a bonus amounting to three salaries per year.

Financial assistance provided for all FSIN employees amounts to one additional monthly salary and is paid before vacation. This type of assistance for rehired employees is established in proportion to the time worked.

Who is entitled to payment?

Financial support in connection with entering into a marriage relationship is not related to production processes and is not regulated by the norms of the Labor Code of the Russian Federation. When assigning payments, the following are not taken into account:

• Experience;
• Position held;
• Labor merits of the employee;
• Level of education and qualifications.

By offering the above assistance to its employees, the employer, as a rule, does not pursue the goal of improving the quality of the work performed, since there are a sufficient number of alternative ways to motivate the team. The main reason for providing a material payment is the occurrence of a significant event in the life of a subordinate, accompanied by significant costs.

Financial assistance at work

Such payments to employees have no connection with the position held or with labor productivity or length of service - this is an expression of human attitude in the following cases:

• illness of a team member or a close relative;
• death of the employee’s relatives (or himself);
• natural disaster, theft of property;
• the arrival of a newborn in the family;
• marriage;
• anniversary, etc.

Form and amount of payments

Since money acts as a universal commodity equivalent, this form of payment is considered preferable and most common. However, the employer can offer another form of support - in kind (especially if it is more convenient for him due to the activities he carries out).

In-kind assistance includes:

1. Food;
2. Medicines;
3. Essential items;
4. Clothes, shoes;
5. Other non-food products.

The amount of payments is determined by the employer independently. The total amount depends on:

• Company capabilities;
• Individual circumstances of the applicant;
• Objectivity and feasibility of providing assistance.

When drawing up an application, the employee has the right to indicate a specific amount, which can serve as a guideline when the employer makes a decision.

Payment processing algorithm

To receive financial support for a wedding from an employer, an employee will need to follow the steps below:

1. Familiarization with the internal documents of the organization (if there are none at all in the company, the subordinate should still send a corresponding application to the employer, since the latter can act as an exception);
2. Drawing up a written application addressed to the head of the organization or the chairman of the trade union organization;
3. Registration of the application with the secretary in the journal of incoming documents;
4. Providing the document for review to an authorized person;
5. Consideration of the request and issuance of a positive verdict;
6. Drawing up an order for the payment of financial support;
7. Transferring the order to the organization’s accounting department;
8. Issuance of funds in hand or non-cash transfer on the day of salary payment.

Amount of financial assistance

The amount of money allocated upon marriage is regulated by local acts of the enterprise, an employment contract or a manager. The employee can personally indicate the amount of the desired compensation, but the request will not have much impact. Examples from life will help you understand the situation:

Employees submitting applications to the registry office need to find out about the availability of conditions for the allocation of financial assistance in the internal documents of the institution. If there is no voiced point, you will have to talk with the employer.

Financial assistance at work during marriage is provided not only in cash, but also in kind. It all depends on the content of local acts. In some organizations, employees are given manufactured products, such as furniture, household appliances or clothing, as incentives.

Peculiarities

1. The duration of consideration of the application by the employer is regulated and cannot take more than 1 month;
2. An application for voluntary financing for a wedding is drawn up in free form, if the employer’s local regulations do not establish a sample document;
3. Financial assistance can be requested after the official registration of the union, then a marriage certificate should be attached to the application;
4. In accordance with the law, a cash payment for a wedding will be subject to income tax if the requested amount is greater than the current limits;
5. A special situation arises for military personnel who, on the basis of a resolution of the Ministry of Defense, have the right to claim a cash payment equal to two salaries (but not more than once a year), if one of the following circumstances occurs:

• Financial difficulties;
• Death of a family member;
• Onset of pregnancy;
• Deterioration of health;
• Entry into marriage;
• Going on vacation;

1. A similar opportunity arises for students getting married. To receive payments for your wedding, you should contact the university administration. If the application is approved, the scholarship fund will transfer the amount of the allocated support.

Court practice

So, for example, by the ruling of the Supreme Court of the Russian Federation dated November 3, 2017 N 309-KG17-15716, the resolution of the Arbitration Court of the Volga-Vyatka District dated October 14, 2019 N F01-4899/2019, the applicant’s request to cancel the act of the Pension Fund body on additional accrual of insurance benefits was satisfied. contributions (and resulting penalties and fines) on the basis that financial assistance during marriage registration was not remuneration for the employee, since it did not depend on working conditions.

A similar position is set out in the resolution of the Seventh Arbitration Court of Appeal dated July 25, 2017 No. 07AP-5424/2017 in case No. A27-6618/2017, the resolution of the Fifteenth Arbitration Court of Appeal dated September 2, 2016 No. 15AP-8331/2016 in case No. A53-33784/ 2015 and other judicial acts. Thus, extensive judicial practice has developed that makes it possible to unambiguously regulate the issue of calculating insurance premiums for this payment, as well as classifying such payment as a type of income that is not included in wages.

Sample application

Despite the absence of generally accepted requirements for the application form for assistance in connection with marriage, the document must look like this:

1. Full name of the head of the organization;
2. Full name of the employee joining the official union;
3. A detailed description of the reason for contacting;
4. Grounds for providing assistance with reference to the provisions of the organization’s local documents;
5. The desired amount of payment and procedure, form of its purpose (cash/in-kind, cash/non-cash);
6. Request to allocate funds from the company’s reserve fund;
7. Application documents (marriage certificate, counterfoil from the registry office with a note about the date of the upcoming event).

Download a sample application for assistance in connection with marriage

Nuances of a honeymoon.

It is immediately necessary to clarify that not all people are entitled to leave related to a wedding. And only for those who have an official place of work. Therefore, before applying for leave, a person needs to find his copy of the contract and look at its features.

If he carries out his activities within the framework of an employment contract, then everything is fine. If it works according to:

• contract agreement,
• a civil contract or another method, you will not be able to count on additional vacation days.

It turns out that this article will be relevant only for those event participants who work on the basis of an employment contract.
So, if a person works officially, then you can go on honeymoon leave in any case. This will not affect the nature of the work:

• seasonal,
• probation,
• flexible schedule,
• shift work.

But you need to know some nuances:

• days of such leave will not be counted towards the probationary period,
• they will not pay vacation money for him.

There are other nuances of a honeymoon vacation, namely:

• it should not exceed 5 days,
• the provision of leave is not affected by how many days a person has worked in the organization,
• management does not have the right to refuse wedding leave. This will be considered a violation of the law,
• A person can submit an application for leave in connection with a wedding at any time. But we need to remember the moral aspects. It is best to notify management about the wedding in advance.

Taxation

As a general rule, financial assistance provided to an employee due to marriage is his profit, and therefore subject to taxation. However, if the amount of support is less than 4 thousand rubles, personal income tax will not be withheld.

Rules for withholding tax on financial assistance:

• Tax is withheld only from the amount that exceeded the maximum limit of 4 thousand rubles (if an employee is assigned support in the amount of 15 thousand rubles, the tax base will be a multiple of 11 thousand rubles);
• If monetary assistance is assigned in non-cash form, then the employee must receive the amount minus personal income tax into his account;
• The listed material support cannot be less than the amount approved in the employee’s application. If the employer endorsed an amount of 8 thousand rubles, then this is the amount that should be given to the applicant, since personal income tax is calculated and paid separately.

Legislation in 2016

Each institution has regulatory documents that establish a remuneration system. This may be a collective agreement, agreement, or other local regulatory documents.

It is worth noting that the Legislation does not oblige heads of institutions to pay financial compensation to all defective employees. But when an organization has money or another opportunity to support its employee, why not? In any case, the final decision will be made by the employer.

If you want to find out how to solve your particular problem in 2021, please contact us through the online consultant form or call :