Financial assistance for 2021: tax-free and taxable

Payment of financial assistance at the initiative of the employer

The most common cases of financial assistance payments are the assignment of financial assistance at the discretion of the employer. The provision of the amount is targeted in nature, providing for registration in each specific case. The list of grounds is stipulated in the collective agreement, regulations on remuneration or other internal act. In order to avoid disputes with the Federal Tax Service, the provisions on the provision of assistance must specify the procedure for applying, grounds, amounts, and a list of supporting documents.

Terms of assistance:

• The amount of financial assistance paid by order of the manager up to 4,000 rubles is not subject to contributions. Any amount over the limit is taxed as usual.
• When assigning financial assistance that is not subject to contributions within the limit, the number of tranches within one order or the number of payments under several orders of the employer does not matter. The amount of money and the valuation of non-monetary assistance is determined on an accrual basis during the calendar year.
• The maximum non-taxable amount of 4,000 rubles does not depend on the number of months worked by a person in the billing period.

The provision of financial assistance is not mandatory and is a payment based on a voluntary decision of the manager or other person authorized to manage the funds of the enterprise. The amount of the amount is not limited by law, with the exception of the tax position.

One-time payments to employees due to special reasons

Separately, the legislation stipulates a list of grounds for providing one-time financial assistance, in which exemption arises regardless of the amount of the amount (clause 3, clause 1, article 422 of the Tax Code of the Russian Federation). The occurrence of special social reasons must be documented.

In February of this year, employee K. of Vympel LLC received financial assistance for vacation in the amount of 7,500 rubles from the company. In May of this year the employee was provided with a one-time payment of 35,000 rubles in connection with the birth of a child. When determining the base for assessment of contributions, assistance at the birth of a child is not taken into account in connection with payment on another basis. Taxation is subject to 3,500 rubles - part of the amount of vacation assistance exceeding 4,000 rubles.

Rules for taxation of financial assistance

• if the previously paid money was used for other purposes, which was the basis for the payments;
• the set of documents provided to the commission is incomplete or the information on income and family composition is distorted;
• if the applicant or his family members have not received all possible social support that is guaranteed by law in his individual case;
• if the applicant or his family independently resolved the circumstances that arose;
• if there are no difficult life circumstances or emergency situations in the applicant’s life.

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

One-time nature of assistance provided for social reasons

When issuing an order and making payments for the reasons specified in paragraphs. 3. clause 1 art. 422 of the Tax Code of the Russian Federation, attention must be paid to the one-time nature of the provision of assistance. A one-time payment refers to settlement transactions performed under one order. If payments are made in installments under different orders, the exemption for subsequent issuance or transfer of funds will apply to an amount not exceeding 4,000 rubles.

An example of taxation of contributions for amounts paid in different installments

At the beginning of the year, the company Novost LLC had a collective agreement provision for the payment of assistance at the birth of a child in the amount of 25,000 rubles. In March, grounds arose for payment to employee M., which was made in the specified amount in accordance with the order of the manager. In June, the team revised the terms of the contract, increasing the amount of assistance in connection with the birth of a child to 35,000 rubles. Employee M. was given an additional payment in the amount of 10,000 rubles. Since the amount was transferred in installments on the basis of different orders, contributions were assessed for the payment of 6,000 rubles, despite the fact that the specified amount does not exceed the limit of 50,000 rubles in accordance with paragraphs. 3. clause 1 art. 422 of the Tax Code of the Russian Federation.

Let's look at an example of calculating financial aid and cases of withholding personal income tax from it

During the current month, employee Petrov S.V. was given financial assistance in connection with the birth of a child in the amount of 3,500 rubles, and financial support was also transferred to Streltsov G.I. due to the death of his father in the amount of 6,000 rubles.

In the first case, the tax on S.V. Petrov’s financial assistance is not withheld, since the amount is less than 4,000 rubles, and according to the law, personal income tax is not subject to personal income tax. In the second case, with the financial assistance of G.I. Streltsov, it is necessary to withhold income tax from a portion of the amount exceeding 4,000 rubles. You can calculate the tax amount as follows: (6,000 rubles – 4,000 rubles) * 13% = 260 rubles. Also in this case, insurance premiums are calculated: to the Social Insurance Fund - 58 rubles, to the Compulsory Medical Insurance Fund - 102 rubles, to the Pension Fund of the Russian Federation - 320 rubles. As a result, the amount of financial assistance for Streltsov G.I. will be 5,740 rubles.

Registration of financial assistance

To receive payment to an employee or former employee, you must write an application in any form. In the text part of the application, describe the circumstances in as much detail as possible. Attach documents confirming your life situation (certificate from the Ministry of Emergency Situations about a natural disaster, death certificate of a relative, birth or adoption certificate of a child, extract from the medical history, doctor’s report).

The manager, having considered the employee’s appeal, makes a decision on the amount of financial assistance based on the financial situation and complexity of the employee’s life situation.

Payment of financial assistance is made on the basis of an order (instruction) of the manager. The material may be divided into several parts and paid in several payments, for example, due to financial difficulties in the organization. But only one order is made. It should indicate the frequency of transfers. If several orders are created for one reason, then tax authorities recognize only the payment under the first order as financial assistance, and the rest are recognized as remuneration for work.

Basic conditions for obtaining financial assistance

Financial support at the state level is provided in extremely rare cases, for example, as subsidies for low-income families or single pensioners and disabled people. The employer, in turn, can pay financial assistance to its employees immediately after receiving a corresponding application indicating good reasons and issuing an order.

As evidence of the need for financial assistance, an employee can present:

1. baby's birth document;
2. marriage document;
3. medical certificates confirming the presence of a serious illness;
4. document on the death of a close relative.

The decision to provide financial assistance is made after management receives an application from the employee and reads the document confirming the presence of financial problems. The amount of financial assistance is determined by the employer on the basis of the document that is the reason for its issuance. There are no deadlines for the transfer of funds issued as financial support. Here everything is decided by the management of the company that employs a citizen in need of financial assistance.

Conditions and procedure for receiving financial assistance

The provision of financial assistance to an employee and personal income tax is not related to entrepreneurial or other activities. To receive financial assistance from regional or federal authorities, as well as an employer, grounds are required.
The main role is played by obtaining the status of a low-income family, in which:

1. The family member is not employed.
2. A close relative retired. According to the new rules of pension reform, the return for women is 60 years, for men - 65.
3. The citizen has the status of “pensioner” and lives alone from his family.
4. The person has a disability group, i.e. with limited capabilities.
5. The family has several young children.

Thus, only truly needy citizens have the right to receive financial assistance. To complete the procedure, social protection authorities are involved, and the level of income and living conditions are checked.

Applicants send a package of documentation and an application to the relevant departments. Based on the results of the review, the institution announces a verdict on the provision or refusal to receive financial assistance payments. In a situation where the application is not satisfied, the agency is obliged to provide legitimate reasons for the refusal in writing.

Tax on financial assistance

Please note: funds for one-time support are transferred when appropriate circumstances arise. At the same time, assistance has no connection with the person’s performance of any functions or actions and does not entail the imposition of obligations.

Financial assistance - taxation in 2019

Of course, support from an employer at important moments in life is necessary, but many are interested in the issue of collecting personal income tax on material assistance, since in the opinion of most workers this is a kind of income. And most of the income is subject to income tax. However, does such logic apply in this case? Let's take a closer look.

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

How to reflect receipt of financial assistance in tax reporting?

To understand how and when material assistance is reflected and whether it is subject to personal income tax, an example should be given.
Semenov Yu. G. officially contacted the employer on June 1, 19 with an application for payment of financial assistance in the amount of 50,000 rubles. The manager made a decision on June 4, 19 to transfer funds to the applicant in full. The accounting department made the appropriate accrual, transferred the money to the account and reflected the posting in the tax reporting.

Form 2-NDFL

To reflect financial assistance, personal income tax and insurance contributions, it is necessary to take into account that the amount of up to 4,000 rubles transferred to the employee’s account must have code 2760, and the deduction is shown as 503 (Article No. 217, paragraph No. 28 of the Tax Code of Russia). For financial assistance provided at the birth of a child, the income code will be 2762, the deduction will be 504 - order of the Federal Tax Service No. ММВ-7-11/387.

Non-taxable support, regardless of the volume, is not indicated in form 2-NDFL. For example, the amount does not need to be shown in the certificate issued to the employee if there is a fire in his house. However, the causes of the emergency should not relate to the actions of the employee. The payment is quoted as assistance in connection with the occurrence of emergency circumstances. In this situation, the payment is not subject to reflection, and therefore is not subject to tax.

How to pay taxes on financial aid

The concept of material assistance can be found in the official source only in the order of Rostekhregulirovaniya dated December 30, 2005 No. 532-st GOST R 52495-2005, although in practice it is widely used in collective and labor agreements of organizations, in tax and labor legislation. Let's figure out whether financial assistance is subject to personal income tax (2019).

Each type has its own distinctive characteristics and accounting features for determining the personal income tax base, as well as insurance premiums. The personal income tax and contribution base depends on the basis for which financial assistance was provided. It is indicated in the employee’s application. Taxation of financial aid follows the same principles. At the same time, monetary support from the employer is either completely tax-free or not taxed up to an amount limit, which depends on the basis.

Financial assistance: taxation 2021, insurance premiums

Is financial assistance subject to insurance premiums in 2020? Since financial assistance does not relate to income related to the employee’s performance of his work duties, it cannot be subject to contributions. However, this provision has a number of limitations. That is, the manager cannot pay his employees any amount as financial assistance. Since 2021, issues related to fees for employee insurance are explained in Chapter 34 of the Tax Code of the Russian Federation. Situations when you do not have to pay are contained in Art. 422 codes. Amounts from one-time financial assistance paid under the following circumstances are not calculated:

• the employee received money to compensate for damage caused by a natural disaster or emergency;
• the victim of a terrorist attack on the territory of the Russian Federation was compensated for damage to health;
• the employer helped with money in the event of the death of a member of his family;
• an amount of up to 50,000 rubles was paid as support for the birth of a child. Not only each parent, but also the adoptive parent and guardian have the right to it;
• the amount of financial assistance does not exceed 4,000 rubles during the year.

We remind you that 4000 rub. - this is tax-free financial assistance (2020). If payments are higher, they are subject to insurance premiums. In this case, the goals may be different, for example, for partial compensation of expenses for additional education, to cover the costs of purchasing medicines, for vacation. Note that the situations listed apply to all existing types of compulsory insurance: pension, medical, social, as well as injuries. In addition, they apply to assistance in both in-kind and cash forms. So, 4000 rubles for financial assistance. (taxation 2020) insurance premiums are not charged

Financial assistance 4000 rubles taxation 2021 insurance premiums

Personal income tax accrual

Is financial assistance subject to personal income tax? 2021 introduced many amendments and innovations to the legislation. But tax-free financial assistance (2017) remained unchanged.

In matters of whether financial assistance is subject to insurance premiums, the legislation regulates this issue by the provisions of Article 422 of the Tax Code of the Russian Federation. In particular, the conditions under which financial assistance is not subject to insurance payments are identical to the application of personal income tax.

It should be remembered that all amounts that a person receives in the format of financial assistance, regardless of its size and taxation, are not included in the average earnings for calculating vacation pay or compensation for periods of incapacity.

Employers pay financial assistance exclusively from the direct profits of the enterprise, which should be kept in mind when calculating the expenditure portion of the tax base. Thus, Article 270 of the Tax Code of the Russian Federation prohibits the inclusion of material assistance in the expenses of an enterprise, which can negatively affect the overall economic performance of a business.

The explanations given in the resolution of the Plenum of the Supreme Court of the Russian Federation “On the application by courts of legislation on compulsory social insurance against accidents at work and occupational diseases” dated March 10, 2011 No. 2 provide a complete list of such persons:

• adopted or natural children, including those born after the death of a citizen;
• disabled dependents;
• people who lived together with the deceased, but lost their ability to work within 5 years from the moment of his death.

Spouses and parents also have the right to receive compensation. The highest court recognized the validity of payments in favor of other persons involved in caring for the victim’s dependents. Benefits are accrued to these recipients regardless of dependency or ability to work.

The basis for the payment of this type of financial assistance will be a certificate from the VKK in the established form.

Financial assistance up to 4000 (taxation 2020)

Let's consider the taxation of financial assistance to an employee in 2021. Is financial assistance subject to personal income tax (2020)? The withholding of personal income tax is indicated in Chapter 23 of the Tax Code of the Russian Federation, and Article 217 of the Tax Code of the Russian Federation specifies whether financial assistance is subject to personal income tax. If you carefully read this article, it will become clear that income tax for individuals is not withheld in the same cases when insurance premiums are not collected. We are talking about the payment of money upon the birth of a child or the death of a family member, amounts up to 4,000 rubles (for any purpose). At the same time, we must remember that the 2-NDFL certificate will have different income codes and deduction codes each time - depending on the type of financial assistance provided and taxation or collection of insurance premiums (Order of the Federal Tax Service of Russia dated September 10, 2015 No. MMV-7-11).

Here are some more interesting points:

• According to the Ministry of Finance, monthly financial assistance to a person on maternity leave can be subject to personal income tax, taking into account standard tax deductions, the amounts of which are contained in paragraphs. 4 clause 1 of Article 218 of the Tax Code of the Russian Federation (Letter dated 02/17/2016 No. 03-04-05/8718). In other words, if an employer pays extra every month to a woman on maternity leave, he can reduce the amount of the extra payment by the so-called child deduction. Since this form of support may be a general type of financial assistance, and not a one-time payment in connection with the birth, although one reason is the birth of a baby;
• financial assistance, tax-free in 2021, is provided by the employer to family members of a deceased employee or former employee who previously retired due to disability, age or old age, or to the employee (pensioner) himself if one of his family members has died (Letters from the Ministry of Finance dated 16.12 .2014 No. 03-04-05/64847, dated 12/02/2016 No. 03-04-05/71785);
• if the fact of an emergency or terrorist act is not confirmed, the employer takes personal income tax from compensation (Letter of the Ministry of Finance dated January 20, 2017 No. 03-04-06/2414).

Tax-free financial assistance in 2021: types of payments

The reason for prescribing financial assistance may, in particular, be:

• birth of a child;
• wedding or other celebration;
• difficult financial situation;
• death of an employee's family member;
• expenses for treatment;
• repair;
• vacation;
• assistance to victims of the consequences of an emergency (fire, terrorist attack, natural disaster, etc.).

Tax Code in Art. 217, material assistance is allocated to the category of payments that are partially or completely not included in the personal income tax tax base.

Financial assistance does not affect the amount of income tax obligations - the amount of this payment is included in the list of costs not taken into account for taxation (clause 23 of Article 270 of the Tax Code of the Russian Federation).

Financial assistance, tax-free in 2021, cannot exceed 4,000 rubles, moreover, in each calendar year (clause 28 of article 217 of the Tax Code of the Russian Federation). This rule applies when assigning financial support to an employee from the employer; the non-taxable limit also remains in relation to one-time payments to former employees whose dismissal was due to retirement due to age or in connection with their assignment of disabled status. In this case, personal income tax is calculated from the amount remaining after deducting the tax benefit (4,000 rubles).

Full tax exemption is provided for cases of material support for an employee (former retired employee) during his treatment or the purchase of medications for his close relatives (clause 10 of article 217). The benefit is valid provided that the purchase of medicines is documented and the drugs were prescribed by a doctor, and the payment is made from the company’s net profit.

Payments related to material support for victims or family members of those killed as a result of a natural disaster or due to another emergency circumstance (clause 8.3 of Article 217 of the Tax Code of the Russian Federation), as well as for victims of a terrorist act in the Russian Federation, are completely and without restrictions exempt from taxation. or family members of those killed by it (clause 8.4 of Article 217 of the Tax Code of the Russian Federation). In these cases, recipients of financial assistance may not only be employees of the organization.

Tax-free material assistance, subject to its lump sum payment, includes assistance:

• in connection with the death of an employee (including a retired one) - a lump sum payment is made in favor of his relatives (clause 8 of article 217);
• in the event of the death of close relatives of an employee, subject to confirmation of the degree of relationship (spouse, child, parent - Article 2 of the Family Code), if the close relationship is not documented, personal income tax is withheld from the lump sum payment in full, and insurance premiums are charged for the entire amount;
• one-time financial assistance for the birth (adoption) of a child during the first year of his life is not subject to personal income tax up to 50,000 rubles.

The lump sum is determined by the number of administrative documents on payment: if one order was issued on the amount of financial assistance, then even if it is issued in several parts, it is considered a one-time payment. When payment of assistance on one basis is made on the basis of several orders, only the first of such payments will be recognized as a one-time payment and exempt from personal income tax (letter of the Ministry of Finance of the Russian Federation dated October 31, 2013 No. 03-04-06/46587).

When financial assistance is subject to insurance premiums

In all other cases not specified in the previous paragraph, financial assistance, if provided to employees, becomes subject to insurance contributions. This norm is contained in subsection. 11 clause 1 art. 422 of the Tax Code of the Russian Federation.

The deadlines for making contributions are as follows: according to clause 3 of Art. 431 of the Tax Code of the Russian Federation, the payer of insurance premiums is obliged to transfer them to the budget no later than the 15th day of the month following the month of accrual.

Example:

The collective agreement of Omega LLC contains a provision according to which employees of the organization have the right to receive financial assistance. The decision to allocate it is the prerogative of the manager, whose order indicates the corresponding amounts.

In February 2021, in accordance with his application, the employee of the enterprise, A.S. Chizhikov, was provided with financial assistance in the amount of 29,000 rubles. for paid treatment of the spouse during pregnancy.

In May 2021, another financial assistance was allocated to him, but already in connection with the birth of a child - in the amount of 30,000 rubles.

As a result, contributions to compulsory social insurance will be charged only from 25,000 rubles. (29,000 – 4,000), since the non-taxable amount in the first case is 4,000 rubles. And financial assistance issued at the birth of a child is not subject to contributions at all, if it does not exceed 50,000 rubles. In this case, it is equal to 30,000 rubles.

In what cases is financial assistance subject to personal income tax?

In some cases, financial assistance is subject to personal income tax:

Example 1. A son was born into the Smirnov family. The employer plans to provide financial assistance to both parents in the amount of 50,000 rubles each. Thus, financial assistance in the amount of 50,000 rubles paid to one of the parents will be exempt from personal income tax, and financial assistance paid to the second parent will be subject to personal income tax calculation.

In general, the Smirnov family will receive financial assistance in the following amount:

• 50000+50000-(50000*13%)=93500 rubles.

Is it necessary to subject insurance premiums to payments made to employees who have already resigned?

In some cases, an organization needs to pay financial assistance to former employees, for example, due to difficult life circumstances. In this case, there is no need to accrue insurance premiums, because the base for calculating insurance premiums includes remunerations paid in favor of individuals subject to compulsory insurance under employment contracts or civil contracts (clause 1 of Article 420 of the Tax Code of the Russian Federation). Since there are no of the above agreements between the former employees and the organization, there are also no grounds for calculating contributions.

Financial assistance partially subject to insurance contributions

In some cases, contributions are assessed in excess of the established limit.

• Lump sum payments to each parent related to the birth, adoption of a child, establishment of guardianship, assigned during the first year of the baby’s life (within a year after adoption, establishment of guardianship), in the amount of up to 50,000 rubles, are not subject to insurance premiums. A non-taxable amount is established for each child.

Example

The spouses work in the same organization.
The collective agreement of this company states that upon the birth of a child, the employee is paid financial assistance in the amount of 40,000 rubles. Both spouses wrote an application to receive funds. Is financial assistance given to the father and mother subject to insurance premiums? Despite the fact that the total amount of assistance is 80,000 rubles. exceeded the established limit, the funds are not subject to insurance premiums, since the amount paid at a time to each parent is less than 50,000 rubles.

• Contributions for other financial assistance to an employee in a total amount of up to 4,000 rubles issued during a calendar year are not charged.

Example

In 2021, the employee was given financial assistance twice due to his difficult financial situation: the first time in February in the amount of 2,000 rubles, the second time in June in the amount of 3,000 rubles.
Is financial assistance provided to an employee subject to contributions? The accounting department did not impose fees on the first payment, since the amount issued was less than the limit established by law (2000

In June, the company assessed contributions from the amount of financial assistance that exceeded the limit: (2000 + 3000) – 4000 = 1000 rubles. – the amount of financial assistance subject to contributions.

Employers should take into account that for financial assistance over 4,000, insurance premiums are charged in full.

Example

The organization decided to provide the employee with financial assistance for vacation - in the amount of 80,000 rubles. The accounting department will charge insurance premiums for an amount exceeding 4,000 rubles:

80,000 – 4000 = 76,000 rub. The accounting department will calculate contributions from 76,000 rubles.

When assessing insurance premiums on amounts of financial assistance issued, the limit for its different types is taken into account separately.

Example

During the year, the employee received financial assistance from the organization twice - the first time in connection with the adoption of a child in the amount of 30,000 rubles, the second time - for vacation, in the amount of 20,000 rubles.

Maternity assistance in the amount of 30,000 rubles, issued upon adoption, is not subject to contributions, since its amount is less than the limit of 50,000 rubles.

With financial assistance for vacation in the amount of 20,000 rubles. Only the amount of the annual limit - 4000 rubles - is not taken into account, and the remaining part of the payment is subject to insurance premiums. Contributions will be calculated by the accounting department of the employing company from the excess of the limit:

200 00 – 4000 = 16 000 rub. – financial assistance subject to insurance contributions.

The procedure for providing one-time financial assistance

In Art. 422 contains an exhaustive list of situations exempt from payment of the contribution. This list includes:

• damage from a natural disaster;
• damage to health from a terrorist attack on the territory of the Russian Federation;
• death of a family member;
• birth of a child.

For all reasons not previously listed, the payment of the assistance in question remains limited to 4,000 rubles, because it is this value that the assistance will not exceed when exempt from paying the contribution. Otherwise, everything in excess of the specified amount, as in the personal income tax situation, will be subject to contribution.

To a former employee or non-employee of the organization

Employers who are approached by former employees for the assistance in question may take their former services into account and agree on an application for financial support. In this case, the possibility of providing this financial support should also be enshrined in local regulations. Contributions and taxes also remain relevant.

As established, such support will be paid from a special fund , which is formed from the organization’s available funds. With the same attitudes, support can be provided to a citizen who has not previously belonged to this organization, as well as who is not currently related to it. Such support will be considered something of a “gesture of goodwill” by the manager.

Former employee - retiree

Most often, employers support a former employee - a pensioner, since he left due to age, the development of the required length of service, or medical indications. In this case, taxation of these amounts is carried out according to the general rule. This support is exempt from the calculation of contributions.

For a working employee

The most common list of reasons for receiving financial assistance is for working employees.

For a relative's funeral

For a worker, the assistance in question in connection with the death of a relative is not subject to personal income tax (this norm is enshrined in paragraph 8 of Article 217 of the Tax Code of the Russian Federation, paragraph 3 of paragraph 1 of Article 422 of the Tax Code of the Russian Federation). The only nuance of the absence of taxation and the accrual of insurance premiums for this type of assistance is that death must occur in a family member, and not in a relative.

Read more: When can you file a missing person report?

Moreover, persons who are family members are reflected in Art. 2 IC RF. Their circle includes spouses, parents (adoptive parents), children, including adopted ones.

In the event of an accident with a relative of an employee, financial support is also possible. The difference will be visible in the calculation of personal income tax and insurance premium. Attachment of documents confirming death and relationship is required.

For the anniversary

Employees whose management has included this expense item in their regulations will apply for additional financial support for the anniversary, since this type of assistance is not as widespread as other payments. The rules for calculating taxes do not change.

For the birth of a child

Financial support for the birth of a child is provided to a working person with a birth certificate in the application form. In addition, this assistance has its own peculiarity: in order for assistance within the limit not to be subject to standard deductions, it must be paid before the child turns one year old .

The limit will be considered to be 50,000 rubles. The absence of any deductions from this amount is established in clause 8 of Art. 217 Tax Code of the Russian Federation. Another pleasant moment for young parents is that this limit applies to each of the parents individually; accordingly, similar support can be received both from the mother’s work and from the father’s work.

In connection with a wedding/marriage

Financial assistance in connection with marriage is also received only after providing supporting documents. The supporting document will be a marriage certificate.

For treatment

Employees are not always provided with financial support only for joyful events. To justify the costs of treatment, the employee must provide supporting documents , which include contracts for the provision of paid medical services, receipts for the purchase of medicines, acceptance certificates for work performed on prosthetics and other types of surgical interventions, and most importantly - a medical certificate and a doctor’s referral for treatment .

In case of fire

Another bleak reason for an employee to seek enterprise support is a fire. But in transferring tax, this payment has its own nuances. In order to exempt an employee from paying personal income tax, the fire must be classified as a natural disaster or occur as a result of emergency circumstances .

At the same time, someone else's intent to cause a fire, namely arson, is not a basis for tax exemption. In order to confirm that the fire did not occur intentionally, the employee will be required to provide a certificate from the regional office of the State Fire Service of the Ministry of Emergency Situations. , only the amount of 4,000 rubles is not taxed .

From industrial injuries

A more serious issue in the field of taxation and social insurance contributions is financial assistance for work-related injuries. Here it is necessary to clearly separate the compensation for medications prescribed to the employee by the attending physician (in this case, the payment is subject to taxation in an amount over 4,000 rubles and contributions are assessed for the full amount of the payment), and payment of expenses for the provision of medical services .

Military pensioners

Military pensioners are a separate category of citizens eligible for financial assistance. These are citizens belonging to the military personnel of the Ministry of Defense and other military structures. Employees of the structures of the penal system and departments of the Ministry of Internal Affairs are not considered military pensioners, since they have special, not military ranks, but they also have their own pension system.

Financial assistance for military pensioners will be classified as benefits and will be provided only for certain reasons :

• the death of a husband (wife), son (daughter), father (mother), brother (sister);
• difficult financial situation of the former employee (such assistance can be provided only once a year);
• emergency (fire, flood, natural disaster).

However, tax benefits do not apply to these types of payments.

Financial assistance for pensioners in 2021

Many pensioners are interested in the question of whether the government will repeat the one-time payment of 5,000 rubles, as it did in 2017. No, no such payment is planned. This was a single measure taken by the government in order to compensate for losses from rising prices.

From January 1, 2018, insurance pensions were indexed; the increase was 3.7 percent. In monetary terms, this is approximately 300-500 rubles.

Social pensions, received by those who do not have a single day of work experience (disabled people, disabled children, those who have lost their breadwinner, etc.), have increased by 4.1 percent since 04/01/2018. Depending on the disability group, this ranges from 175 to 500 rubles. Pensioners who are officially employed may not count on indexation in 2021.

Financial assistance to low-income families in 2021

Financial assistance to low-income citizens of the Russian Federation is currently provided in several forms. The most common option is cash payments that the state makes monthly. In addition, there is one-time monetary assistance in the form of a grant for training, a scholarship, assistance for the purchase of basic necessities, assistance in kind (food, medicine, etc.). A low-income family may be exempt from paying all taxes and fees when calculating material assistance in the form of benefits and subsidies.

Children who are raised in a family with low-income status have the right to receive education in higher and secondary educational institutions, taking part in a general competition for applicants. They can also count on help from the state, but for this at least one of the following conditions must be met:

• if the child is raised by only one parent who is recognized as a disabled person of the second or first group;
• if a child from a low-income family has scored the minimum number of points based on the exam results, which allows him to take part in the competition, since the exams are considered to have been passed successfully;
• the age of the child who wishes to enter a higher education institution does not exceed 20 years.

There are a number of innovations specifically for children raised in low-income families:

• out of turn children must be admitted to educational preschool institutions;
• in schools, children must have two meals a day, which are paid for by the state;
• Children should receive both a uniform for school and clothing for sports free of charge;
• Children under 6 years of age can receive the necessary medications for free, but only with a doctor’s prescription.

Parents who are part of a low-income family can count on the following benefits:

• preferential employment;
• lowering the retirement age;
• exemption from paying registration fees;
• obtaining a garden or summer cottage plot out of turn;
• obtaining a mortgage loan on preferential terms.

Financial assistance 4000 rub. - income code in certificate 2-NDFL

Financial assistance paid in connection with the death of an employee or a member of his family is not subject to personal income tax, therefore, it does not need to be reflected in the 2-NDFL certificate.

Financial assistance paid for other reasons is reflected in 2-NDFL in full amount according to the codes:

• 2762 - at the birth of a child;
• 2760 - for treatment, anniversary, for other reasons.

At the same time, a deduction for financial assistance is indicated with the following codes:

• 508 - at the birth of a child (maximum 50,000 rubles);
• 503 - for other reasons (RUB 4,000).

How many times a year can financial assistance be given in 4000

The number of financial assistance payments to one employee is not limited in any way. But you need to keep in mind that the deduction is only provided in the amount of 4,000 per year for all payments. For example: Ivanov I.I. financial assistance paid:

• in March - 2000 rubles;
• in June - 5,000 rubles;
• in August - 1000 rubles.

Material assistance paid in March will not be subject to personal income tax; in June, 3,000 rubles will need to be taxed. (that is, the balance of the annual deduction in the amount of 2000 rubles has been provided), and financial assistance in August will be taxed in full.

Income tax

To determine income tax, provided that financial assistance is paid to the employee in the reporting period, the expenditure side of the organization’s balance sheet may be increased . But this rule does not apply to all types of financial assistance.

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The expenditure portion cannot include material assistance that is not related to the employee’s work functions, for example, to a flood victim.