Material aid Ndfl is subject to the norms of the Tax Code of the Russian Federation in the general order, as it is an income received by an employee from his employer. but this species income is not related to payment of employee's work; therefore, often calculus NDFL The question arises: is the personal income tax with material assistance or not, and if it is held, then to what extent? Consider the answer to this question more detail.

Is NDFL held with material assistance in 2019

Order taxation NDFL Material assistance in 2019 has not changed. To answer the question, whether the income tax with material assistance is kept, you need to know what basis it is paid.

Mature, paid an employee (or his relatives, in the event of the death of the employee himself), affected during terrorist acts (paragraph 8.4 of Art. 217 of the Tax Code of the Russian Federation).
Payments to trade union trade union committees (paragraph 31 of Art. 217 of the Tax Code of the Russian Federation).
Acquisition of sanatorium-resort vouchers to employees or members of their families (paragraph 9 of Art. 217 of the Tax Code of the Russian Federation).

Compensation of value medical services An employee or members of his family (paragraph 10 of Art. 217 of the Tax Code of the Russian Federation).

Of course, the above list does not contain all possible payments in which income tax on material assistance is not charged. Them full list Located in Art. 217 NK RF.

The right to listed benefits is possible when performing such conditions:

Receipt, registration of documents confirming the fact of the occurrence of a particular event.
Fastening internal documents Enterprises are the possibility of paying such assistance.

When NDFL matwork is not fully taxed and when the income tax is taken with the full amount

The NK of the Russian Federation contains the grounds and in order for the material assistance to impose NFFLs only partially.

To such payments, for example, belong:

Payment on the occasion of the appearance of a newborn worker in the family - both his own child and a brought from the shelter. At the same time, a non-taxable base for the specified foundation should not be more than 50,000 rubles for each child, and the payment of matms must be made before one year of the child (paragraph 8 of Art. 217 of the Tax Code of the Russian Federation).

Material payments stipulated by local regulatory acts of the organization, but not more than 4,000 rubles. per year (paragraph 28 of Art. 217 of the Tax Code of the Russian Federation).

In order for financial assistance to have personal income tax on a reduced volume, it is necessary to perform the following conditions:

The presence of confirming papers.
Reflection in the company's internal documents. Possibilities of paying these types of mats.

It should be noted: if the taxpayer does not have the opportunity to take advantage of NFFL benefits, he has a duty to pay tax at a rate of 13% from the material payment.

At the same time, NDFL with material assistance is held in the following cases:

There are no confirmation documents.
Base for non-taxable payout Not provided for by the Tax Code.
Internal documents do not provide for the possibility of its accrual.

Has NDFLs are subject to financial assistance obtained in kind

In accordance with Art. 211 NK RF employee may receive income in kind. Paragraph 8 of Art. 217 of the Tax Code of the Russian Federation provides for the possibility of material assistance in kind. This position is confirmed by the Ministry of Finance of the Russian Federation (the letter of the Ministry of Finance of the Russian Federation of 04.02.2013 No. 03-04-06 / 0-34).

In this capacity, some material resources like goods or materials may be provided, and work can be provided. The main thing is that the assistance provided is documented and had monetary evaluation. In such circumstances, income tax on material assistance is taken as usual, and natural payments are subject to NDFLs in the usual manner.

Read more about payments in kind and their taxation, read in the material "The physically received a natural income? Perform the duty of the tax agent " .

What is the lifetime of income Ndfl with material assistance

Listed income tax to the budget should be on a working day that goes immediately after the day of income issuance. Similarly installed and term listing NDFL With material assistance. Let us explain the nuances of determining this starting point, since its incorrect indication may lead to sanctions from the tax authorities.

For payments in the form of material assistance, income is considered to be received on the day when the transfer of funds to a bank account or money is issued from the cash register. If the matwork is obtained in kind, then the date of receipt of the income will be the day of issuing resources (paragraph 1 of Art. 223 of the Tax Code of the Russian Federation).

The moment of holderness of NDFL is also tied to getting matsiness. The tax follows the day when the cash is paid, and in full-time payment - immediately after the receipt of money income, which may not be associated with this situation, but come to the taxpayer.

RESULTS

Many taxpayers have a question, is it right income tax Material assistance, since such payments to employees are private. The Tax Code of the Russian Federation contains an exhaustive list of species of such assistance, in accordance with which companies have the opportunity to either pay the tax from it, or to pay it not with the full amount of the funds issued. However, in order to take advantage of such benefits, they need to documely substantiate.

Consider the features of the design and tax of the NDFL material assistance in 2019. Make up tax reporting For 2-NDFL forms and 6-NDFL for material assistance for employee treatment.

The Tax Code establishes that any remuneration for the work of a citizen is necessarily taxable, except for special payments specified in art. 217 NK RF. In other words, the tax on income should be retained from wages, premiums and other accruals individuals.

The employer, along with paying for labor, has the right to provide material assistance to the employee. The material help recognizes the one-time cash payment to the individual in connection with the difficult life situation or special circumstances. The employee is obliged to confirm the circumstances documented if they are associated with a private life, otherwise the received funds are recognized as stimulating, that is, a reward for work.

Features of NFFL Material NFF

The NDFL with material assistance in 2019 is not held if its size does not exceed 4,000 rubles per year on any grounds, with the exception of special cases.

1. Fully not subject to them:

the death of a close relative of the employee, the death of a former employee;
emergency circumstances, incl. disaster;
warning, suppression and other actions that permeate the accomplishment of a terrarial act.

2. Unregistered 50,000 rubles:

employees at birth (adoption, the establishment of guardianship) of the child.

According to paragraph 28 of Art. 217 of the Tax Code of the Russian Federation, such a one-time matwork is excluded from the taxable base for personal income tax, in terms of insurance premiums, the position of the Ministry of Finance is identical. The income code (material assistance up to 4000 rubles) is specified in the order of the FNS No. MMB-7-11 / dated September 10, 2015. It belongs to him:

income code 2760 (materials by employees, former employees who quit retirement);
code of income 2710 (other types of material assistance not related to code 2760).

The deduction code on any type of income is also depends on the basis for the accrual of the employee.

Important!If material support exceeds the limit, only the amount of exceeding is taxed.

The legislation establishes a number of cases in which the material is completely excluded from the base for calculating the tax, regardless of the amount:

One-time payments to victims or family members of the victims, as a result of a natural disaster or an emergency (paragraph 8.3 of Art. 217 of the Tax Code of the Russian Federation).
Assistance to citizens affected by the terrorist attack on the territory Russian Federation, as well as family members of the victims under these circumstances (paragraph 8.4 of Art. 217 of the Tax Code of the Russian Federation).
One-time assistance to the employee in connection with the death of a member of his family. Payment can be made former employeeretired (paragraph 8 of Art. 217 of the Tax Code of the Russian Federation).
Materials at the birth of a child or his adoption. Legislation was established by the limit - no more than 50 thousand rubles per child, and per year per year (paragraph 8 of Art. 217 of the Tax Code of the Russian Federation). Such clarifications were given by representatives of the Ministry of Finance of the Russian Federation in a letter dated July 12, 2017 03-04-06 / 44336. Officials also recalled previous clarifications, in which it was necessary to submit a certificate of 2-NDFL from the workplace of the spouse to obtain materials.
A single matwork employee, as well as retired, to pay for medical services (paragraph 10 of Art. 217 of the Tax Code of the Russian Federation). So that the tax authorities recognize this payment to material assistance, it is necessary not only to confirm the circumstances documented, but also to pay exclusively at the expense net profit Enterprises (letter of FTS dated January 17, 2012 → 3-3 /) No.

Makeup design

To get the payment of an employee or a former employee, you should write a statement in an arbitrary form. In the text part of the application, the current circumstances describe in detail. Attach documents confirming the life situation (certificate from the Emergency Situations, a certificate of death of a relative, a certificate of birth or adoption of a child, an extract from the history of the disease, the conclusion of a doctor).

The head, having considered the appeal of the employee, decides on the amount of matcomers, based on the financial situation and the complexity of the vital situation of the employee.

Mattheck payments are made on the basis of the order (orders) of the head. The material can be broken into several parts and is paid by several payments, for example, due to financial difficulties In the organisation. But the order should be only one, it should indicate the frequency of transfers. If several orders are created for one occasion, the tax authorities recognize the Matpiece only payment on the first order, and the rest recognize as a remuneration for labor.

Reflection of material assistance in tax reporting

Consider the situation on the example.

Kurochkin E. B .. Rotted on July 10, 2019 to the head with a statement about the payment of Mattheoms in the amount of 50 thousand rubles.

07/12/2019 The head of the Spring Day LLC was decided to pay matters in full.

The accountant made an accrual and listed, at the same time reflected the matrose in the tax reporting.

IMPORTANT! Since 2019 applied new form Help 2-NDFL. Filling outdated format is not permissible.

Help 2-NDFL:

Report 6-NDFL for the third quarter (for clarity is filled only by example).

Key questions:

In which case, the institution has the right to pay material assistance to employees?
What should be considered in the taxation of various types of material assistance (NDFL, insurance contributions)?
How to reflect the accrual of material assistance in accounting and tax accounting?

Material payments must be regulated by the internal acts of the Institution:

collective agreement;
regulations on payment of labor.

Collective agreement - This is a legal act regulating social and labor relations in the organization (including the budget), which is between employees and the employer.

The collective agreement and the situation on remuneration should be provided for the basis of providing material assistance, its size, depending on the nature of the assistance provided, the documents that the employee must provide to pay for material assistance, the payout time.

Consider the Regulations on the procedure for paying material assistance to employees of the Federal budget institution Health "Center for Hygiene and Epidemiology in the Sverdlovsk Region" (hereinafter - the Regulation on the procedure for paying material assistance).

This provision determines the procedure for paying material assistance to FBUD employees to solve their social problems.

Material assistance to employees of the institution is paid in the presence of funds remaining at the disposal of the institution after paying taxes (from net profit) within the formed trust Fund on the calendar year.

Important!Material assistance payments are made within the funds provided for by the Fund of Financial and Economic Activities for the Facility of Employees of the Institution for the Relevant Article economic classification Expenditures of the budgets of the Russian Federation.

The size of material assistance is established in accordance with the employee held by the post, its work experience on the basis of the written order of the chief doctor of the branch or persons, the Commissioner.

Material assistance to the FBUC employee can be paid in the following cases:

in the event of the death of a former employee (who worked in an institution for more than 5 years), as well as the death of close relatives on the basis of death certificate in the amount of no more than 3 official salaries;
at the birth of a child on the basis of a child's birth certificate - in the amount of up to 3 official salaries;
due to the loss or damage to property as a result of a natural disaster, fire, theft, accidents of water supply systems, heating and other circumstances on the basis of certificates from the relevant authorities (local governments, internal affairs, fire services, etc.) - in the amount of up to 10 official salaries (depending on the damage);
large families, disabled pensioners and disabled - in the amount of no more than 3000 rubles;
for treatment in the hospital, if necessary, buying medicines at your own expense necessary for treatment, on the basis of commodity checks and copies of the discharge from the hospital certified by the doctor;
in connection with the retirement of employees who worked in the FBUZ at least 10 years (in the amount of 5,000 rubles), not less than 15 years (in the amount of 10,000 rubles);
for improvement housing conditions Or the acquisition of housing financial assistance is issued to highly qualified service specialists who have worked for more than 10 years, in the presence of funds to solve the permanent commission, which establishes the feasibility, size and procedure for payment. Material assistance to improving housing is agreed in obligatory with chief physician institution;
material assistance can be paid to employees in other special cases in the presence of funds and to solve the permanent tariff commission.

How to make documents on the payment of material assistance?

In general, the procedure for providing material assistance can be presented in the following form (Fig. 1).

The employee writes a written application for the provision of material assistance in the name of the head, indicating the reason for the appeal

The application is considered permanent commission

Published an order for providing material assistance (in the case of a positive decision)

Employee is paid financial assistance

Fig. 1. The procedure for providing material assistance

An employee of the institution should write a statement about providing him to material assistance in the name of the head, indicating the reason for the help of help. The statement necessarily attached documents confirming the indicated cause (the child's birth certificate, the death certificate of a family member, etc.).

An example of an application for financial assistance

Chief Doctor of FBU

Mishina V. A.

epidemiologist's doctor

Lipina S. I.

Statement

I ask me to provide me with material assistance in connection with the birth of a child Lipina Anastasia Sergeevna January 20, 2015

Appendix: Copy of birth certificate.

28.01.2015 Lipina S. I. Lipina

After that, the statement is considering the permanent commission. In the case of a positive decision, the employer gives consent in writing. Based on this decision, an order is published on providing material assistance. The order indicates the amount of payment, the deadlines for issuing, the source and the reason for the payment. According to the Regulation on the procedure for paying material assistance, reference is indicated to the item on the basis of which the amount of payment in this particular case is determined and the reason for the payment.

Fragment of the order of material assistance

In connection with the birth of a child from a doctor-epidemiologist Lipina S. I., on the basis of paragraph "B" Regulations on the procedure for paying material assistance to FBUZ staff

Order:

1. Calculate and pay lipina Svetlana Ivanovna a one-time material assistance in the amount of 25,000 rubles. until 02/28/2015.

2. To appoint the responsible for the accrual of material assistance of the chief accountant Kuznetsov T. V.

Foundation: 1. Private statement Lipina S. I.

2. A copy of the birth certificate of January 20, 2015 No. I-AB 3421576 issued by the Kirov Region registry office in Yekaterinburg.

Chief Physician FBUZ Mishin Mishin V. A.

The order is familiar with the order:

Chief Accountant Kuznetsov T. V. Kuznetsova 30.01.2015

Epidemiologist Lipina S. I. Lipina 01/30/2015

The source of payment, as a rule, are funds received from income-generating activities.

An important detail!Material assistance is paid from profits, so the decision on the use of net profit takes the leader in conjunction with the ever-current tariff commission on the establishment. After making a decision on the possibility of paying material assistance, an order to assist the applied employee is published.

The amount of material assistance not subject to NDFL in 2015

Ndfl with material assistance in 2015 is held taking into account the benefits provided for by paragraph 8 of Art. 217. Tax Code RF (hereinafter referred to as the Tax Code of the Russian Federation), in the following order (Fig. 2).

Type of material assistance	Maximum size; It is subject to NDFL	Features of provision

Assistance paid to employees in connection with the birth or adoption (adoption) of a child issued during the first year of birth (adoption) of a child	No more than 50,000 rubles. per child. Ndfl pay no need	Posted during the first year of birth (adoption) of the child. An employee together with a written statement should provide a copy of the child's birth certificate. The exemption from NDFL is provided only to one parent of choice or both, but at the calculation total amount Payments in the amount of 50,000 rubles. for two. Therefore, when paying material assistance to one of the parents to the institution in order to exemplate from NDFL, it is necessary to make sure that the second parent did not receive material assistance or received such an amount that in the aggregate did not exceed the established limit. To confirm the fact that financial assistance was not (or was) was provided to one of the parents, one of them should submit to the organization a certificate in the form of 2-NDFL or a statement from an organization (where other parents work) that it does not turned out. Also, the employer itself can directly contact another organization, where the second parent works, and receive independently information about the income received by the second parent. If financial assistance is paid by an employee on the basis of several orders, it will be considered a one-time, provided that its amount did not exceed 50,000 rubles.
Assistance paid to the employee, as well as a former employee who came to retire, in connection with the death of his family member	The size is not limited; NDFL is not subject	When applying this norm, it is necessary that the deceased relative corresponds to the concept of "family member", established provisions Family Code of the Russian Federation. Family members in accordance with Art. 2 Family Code of the Russian Federation recognized spouses, parents, children, adopters and adopted. In this case, the lump sum Maintenance of NDFL will not be addressed
Help paid due to a natural disaster or other extraordinary circumstances (fire, flood) to compensate for material damage and harm to health	NDFLs are not subject to the amounts paid to both the employees themselves and their families in the event of the death of the employee as a result of these circumstances. The size of material assistance in this case is not limited	To confirm that the assistance was provided in connection with a natural disaster, a written statement will be required from the affected employee, the leader's order for the provision of material assistance and necessarily a document confirming the fact of a natural disaster (for example, a certificate from the fire service in case of fire in the employee's apartment). Theft or robbery, according to the Ministry of Finance of Russia, do not relate to emergency circumstances. If the organization in the collective agreement stipulates the issue of assistance in this situation, then according to the employee and on the basis of the order of the manager, it is possible to pay material assistance. If the employee is paid financial assistance in connection with the robbery, it is not subject to NDFL only within 4000 rub. If the payment is made in large sizes, then the amount of material assistance over 4000 rubles. NFFL is subject to (a letter of the Ministry of Finance of Russia from 30.08.2007 No. 03-04-05-01 / 282)
Assistance paid to employees who suffered from terrorist acts in the Russian Federation	NDFLs are not subject to the amounts paid to employees, as well as members of their families in the event of the death of the employee as a result of the terrorist attack. The size of such material assistance is not limited
Assistance paid by an employee or a former employee in connection with a retirement retirement or by age	The maximum amount of material assistance not subject to personal income tax is not more than 4,000 rubles. in year

Fig. 2. Features of granting material assistance

Important to remember!In other cases, NDFL with material assistance in 2015 is not held if its size for the calendar year in the aggregate does not exceed 4000 rubles. For each employee (paragraph 28 of Art. 217 of the Tax Code of the Russian Federation). That is, the base for tax crediting includes financial assistance in the amount of 4000 rubles.

Therefore, when paying material assistance above the established dimensions, calculus and hold Ndfl.

The procedure for the crime of material assistance NDFL depends on the cause of appointment, character (social assistance) and proper design documents.

Material assistance is entitled to provide large families for non-working pensioners and disabled families (former employees of FBUS) in the amount of no more than 3000 rubles, according to the provision and indication of this in a collective agreement on the basis of an application and order.

Material assistance can also be provided in other special cases at the request of an employee in the presence of funds, on the basis of the decision of the permanent commission. In this case, the order is also published. The employee must submit documents confirming its need to receive material assistance.

What types of material assistance are exempt from payment of contributions to extrabudgetary funds? How to calculate and pay insurance premiums?

According to paragraph 1 of Art. 7 of the Federal Law of July 24, 2009 No. 212-ФЗ "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund for Compulsory Medical Insurance and Territorial Mandatory Medical Insurance Funds" (as amended by 05/23/2015; more - Federal Law No. 212-ФЗ) The object of taxing by insurance premiums for payers of insurance premiums is recognized and other remunerations accrued in favor of individuals within the framework of labor relations, civil and legal contracts, whose subject is the performance of work, the provision of services, under the author's order agreements and other similar contracts.

Material assistance belongs to non-productive payments (it is not performed by the execution of their employment duties) and is of one-time nature.

According to sub. 3 p. 1 Art. 9 of Federal Law No. 212-FZ non-taxable insurance premiumsare the sums of one-time material assistance:

employee (parent, adopter) during the first year after birth (adoption or adoption) of the child, but not more than 50,000 rubles. for each child;
an employee in connection with the death of a member of his family;
citizens in connection with natural disasters, extraordinary circumstances in order to reimburse the material damage caused by him or harm to their health;
citizens affected by terrorist acts in the Russian Federation.

Note!NDFL is not subject to material assistance amount not exceeding 4000 rubles. For each employee during the fiscal year. C sum over 4000 rubles. The institution must accrue and pay insurance premiums - this is directly provided by sub. 11 p. 1 Art. 9 of Federal Law No. 212-FZ.

Also, the amounts of material assistance provided by employers to their employees not exceed 4000 rubles. per employee for estimated periodare not subject to trauma contributions. On exceeding the amount of material assistance more than 4000 rubles. At the employee, insurance premiums on injuries should be charged.

If the organization does not take into account this fact, arrears of insurance premiums will arise. During the inspection, the verification authorities charge penalties for the delay in payments in extrabudgetary funds And a penalty for violation of legislation.

Correct the error.If you have found a mistake on credits from material assistance (over 4000 rubles. At the employee for the calendar year), it will be necessary to maintain insurance premiums, list them and pass refined calculations to the relevant funds.

As for contributions to compulsory social insurance against industrial accidents and professional diseases, here you need to be guided by federal law of 07.24.1998 No. 125-FZ (as amended from 01.12.2014) "On the mandatory social insurance from accidents at work and occupational diseases "(hereinafter referred to as Federal Law No. 125-FZ). So, the object of taxation by insurance premiums recognize payments and other remuneration accrued by the insureders in favor of the insured within the framework of labor relations and civil-legal contracts, if, in accordance with the civil-legal contract, the insured premiums are obliged to pay insurer. Article 20.2 of Federal Law No. 125-FZ indicates the payment of one-time material assistance, which are issued on the same grounds listed in Art. 9 of the Federal Law No. 212-FZ, and are not subject to insurance premiums.

How to reflect the accrual of material assistance in accounting?

The cost of paying material assistance to full-time employees of the budget institution according to budget classification The Russian Federation belongs to the settlement of "wages" of KuSU 211.

Important!The amounts of material assistance cannot be attributed to the cost of work, services, that is, it is impossible to use the score 2.109.61.211 "salary costs at cost finished products, works, services "- this will be considered a mistake. The amount of material assistance should be attributed to the account 2.401.20.211 "Expenditures on wages»Section" Financial Result ".

Consider the order of reflection in the Accounting Accrual of Material Assistance.

Situation 1. An employee of the Institution Vasilyev on the occasion of its retirement is accrued material assistance in the amount of 10,000 rubles.

In accounting, the following wiring will be reflected:

Debit account 2.401.20.211 Credit account 2.302.11.730 - 10,000 rubles;

with the amount of material assistance exceeding 4000 rubles., Pustomized NDFL ((10,000 rubles. - 4000 rubles) × 13%):

Debit account 2.302.11.830 account loan 2.303.01.730 - 780 rubles;

accrued insurance premiums on the amount of material assistance exceeding 4000 rubles, according to Art. 9 of Federal Law No. 212:

a) in the social insurance fund (FSS; (10,000 rubles - 4000 rubles) × 2.9%):

Debit account 2.401.20.213 Credit account 2.303.02.730 - 174 rubles;

b) to the fund pension insurance (FFR), insurance ((10 000 rub. - 4000 rubles.) × 22%):

Debit account 2.401.20.213 Account Credit 2.303.10.730 - 1320 rub.;

c) to the Federal Fund of Compulsory Medical Insurance (FFOMS; (10,000 rubles. - 4000 rubles.) × 5.1%):

Debit account 2.401.20.213 Credit Credit 2.303.07.730 - 306 rubles;

d) insurance premiums for compulsory social insurance against industrial accidents and occupational diseases ((10,000 rubles - 4000 rubles) × 0.2%):

Debit accounts 2.401.20.213 Account Credit 2.303.06.730 - 12 rubles;

material assistance issued from the cashier to Vasilyev's employee (10,000 rubles. - 780 rubles. (NDFL)):

Debit account 2.302.11.830 Account Credit 2.201.34.610 - 9220 rub.

Situation 2. Epidemiological doctor Lipina S. I. In connection with the birth of a child, one-time material assistance in the amount of 25,000 rubles is credited.

In accounting, this will be reflected as follows:

accrued material assistance in connection with the birth of a child:

Debit account 2.401.20.211 Credit account 2.302.11.730 - 25 000 rub.

In accordance with the current legislation, such material assistance is not subject to personal income tax and insurance premiums are not necessary to accrue;

material assistance was issued from the office of the Underwear of Lipina S.I.:

Debit account 2.302.11.830 account loan 2.201.34.610 - 25 000 rub.

Situation 3. For material assistance, the former employee of Ffbuz Volkova V. I., who was retired. Based on the order, she accrued material assistance in the amount of 3000 rubles.

The accrual establishment of remuneration, benefits and other social payments former employees is reflected on the credit of account 302.63.730. The expenses for the payment of material assistance to pensioners of the budget institution under the budget classification of the Russian Federation refer to the stand of 263 "Social benefits".

In accounting, the following wiring are made:

material assistance is accrued:

Debit accounts 2.401.20.263 Credit account 2.302.63.730 - 3000 rubles.

The amount of material assistance during the year does not exceed 4000 rubles, therefore the accrued amount will not be taxed by NDFL and insurance premiums;

material assistance issued from the office of a former employee:

Debit accounts 2.302.63.830 Credit account 2.201.34.610 - 3000 rubles.

___________________

We recommend.To reflect the material assistance in the wage arch (see Figure), you can use multiple types of material assistance and to each type in the program to configure the desired algorithm to correctly reflect financial assistance in accounting. Then, according to different types of accruals, the sums of the lump-sum of the social character will be praised, the amount of material assistance to pensioners - former employees of the institution, the amount of material assistance accrued by the main employees for other reasons (on the basis of the provision on the procedure for paying material assistance). In addition, from the type of accrual, the configuration of the NFFL Hold Program and the procedures for the insured contributions of material assistance are dependent.

View of accruals / hold	Sum	Doctors	Assistants	Others
152. Material assistance
168. Material assistance to pensioners
204. One-time material assistance
Total credited



508. Social insurance
509. Honey. insurance
511. Pension insured
554. Injury
Total left

Fig. 3. A Code of Material Assistance Assistance by Entrepreneurial Activities, RUB.

From the arch it follows that by type 204 lump sum assistance (at the birth of a child) NFFL and insurance premiums are not subject.

The type of accrual 168 is financial assistance to pensioners. Here payments to former employees are taken into account, and in the application for cash in the cashier FFBUZ from the facial account in the federal treasury body, we indicate the CosSU 263 "Social Security".

The type of accrual 152 is configured in such a way that the taxation is not subject to only the amount of material assistance not more than 4,000 rubles. According to this purpose, the graduate assistance is made to the main employees. In the application for cash in cash and in checkbook The code of the budget economic classification of 211 of the Kward is indicated.

2 questions in the topic

Do I need to take into account material assistance in the calculation of benefits and vacationers?

When accrued selling all types of payments are taken into account, which are provided for by the wage system. Material assistance does not fall under the definition of the wage system of workers, therefore, it is not necessary to take it into account when calculating holidays. All other payments that do not belong to pay, in the calculation of the average earnings are not involved. Will not be included in the calculation:

benefits and other social payments;
material assistance, gifts and other payments not related to pay.

According to the Regulation on the features of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (as amended from 10/15/2014), to calculate the average earnings considesall paid payments for payments used in the relevant employer, regardless of the sources of these payments, and not taken into account Social payments and other payments not related to pay for labor (financial assistance, payment cost of food, travel, learning, communal services, relaxation, etc.). Therefore, when calculating holidays, material assistance will not be taken into account in full.

At the discretion of the leadership in some organizations, in addition to vacation, financial assistance is paid to employees.

If, for example, the management of the organization paid a monthly benefit benefits for the improvement of workers, suppose in the amount of 1000 rubles. And it would be agreed in the wage position, then this thousand would be taken into account when calculating the average earnings.

But if this is a certain amount, which is issued to a better employee as a measure of stimulation, we are talking about paying, in no way related to the calculation of average wages to accrual holidays.

______________________

Do I need to include temporary disability benefits to include material assistance in the size of the average earnings?

Suppose an employee was on a hospital from 02.02.2015 to 10.02.2015.

In 2013, it was paid financial assistance in the amount of 30,000 rubles. At the birth of a child, and in 2014 - in the amount of 10,000 rubles. For treatment in the hospital. When calculating temporary disability benefits at the rate of average earnings of workers for 2013-2014. excluded payments, on which N. insurance premiums are accrued:

for 2013 - Material assistance in the amount of 30,000 rubles;
for 2014 - Material assistance in the amount of 4000 rubles.

Based on paragraph 1 of Art. 14 of the Federal Law of December 29, 2006 No. 255-FZ (as amended from 12/31/2014) "On compulsory social insurance in case of temporary disability and due to motherhood", temporary disability allowance is calculated on the basis of the average earnings of the insured person calculated in two Calendar years preceding the year of temporary disability. IN middle earnings To calculate the manual for hospital sheet All types of payments, the insured person, are included in which insurance contributions are accrued to the FSS of the Russian Federation in accordance with Art. 9 by Federal Law No. 212-FZ.

From this it follows that at the rate of the average earnings of the employee for 2013-2014. Payments are excluded for which insurance premiums were not accrued (material assistance 30,000 rubles. in 2013, 4000 rubles in 2014).

________________________

In order to tax return, the taxpayer reduces the received income on the amount of expenses made on the basis of paragraph 1 of Art. 252 Tax Code. In this case, it is necessary to take into account that in accordance with paragraph 23 of Art. 270 NK RF in determining tax base The costs in the form of the amounts of material assistance to employees are not taken into account. Thus, the amounts of material assistance are not taken into account in order to tax profit, regardless of whether they are provided by the employment contract or not.

conclusions

The collective agreement should be provided for all the foundations of providing material assistance, and in the wage position, cases of financial assistance, its size and period of payment are agreed.
Accounting is entitled to demand documents that are the basis for paying material assistance.
The institution should be created by a permanent commission, which, together with the head, is solving the issue of paying material assistance when contacting employees behind it in a difficult life situation.
Material assistance to employees of the institution is paid in the presence of funds remaining at the disposal of the institution after paying taxes, due to net profit.
The discount of material assistance in the NDFL in 2015 should be made in accordance with Art. 217 NK RF. The amounts of material assistance not subject to the tax contributions are indicated in Art. 9 of Federal Law No. 212-FZ.
Material assistance and taxation should be properly reflected in accounting and tax accounting.

S. S. Velizanskaya, Deputy Chief Accountant FBU "Center for Hygiene and Epidemiology in the Sverdlovsk Region in the Oktyabrsky and Kirovsky districts of the city of Yekaterinburg"

Taxes with matwork workers: accruem right
An employee (member of the employee's family) can refer to the organization with a written request in the form of a statement about paying for financial assistance.

Family members include spouses, parents and children (including adopted). This defines Article 2 of the Family Code of the Russian Federation and confirms the letter of August 3, 2006 No. 03-05-01-04 / 234.

Of course, the organization has the right to refuse an employee (member of the employee's family) in the issuance of material assistance. Or pay less than the worker asks.

Rules of accounting

In accounting accrual and payment of material assistance, reflect the wiring:

Debit 91 subaccount "Other expenses" Credit 73 (76)

Material assistance is credited (or member of the employee);

Debit 73 (76) Credit 50 (51)

Material assistance has been paid to the employee (or member of the employee) from the cash register or in cashlessly (for example, on a salary card).

Such an account order follows from the instructions for accounts plan (account 50, 51, 73, 76, 91 subaccount "Other expenses", para. 9 instructions for account plan).

Example

On February 4, 2015, the secretary of Alfa LLC Ivanova E. V. wrote a statement with a request to provide her material assistance. On February 11, 2015, Alpha issued an order for issuing Ivanova 4000 rubles. Material assistance from the cashier. On the same day, the money was paid.

4000 rubles. - accrued material assistance to the employee;

Debit 73 Credit 50

4000 rubles. - the financial assistance of the employee from the cash register is paid.

Situation: Is it possible to issue material assistance to the employee (family member of the employee) property

Yes, you can. The prohibition of this legislation does not contain.

In accounting, the issuance of material assistance to property will reflect the wiring:

Debit 73 (76) Credit 41 (10, 01, 58)

Provided material assistance (member of the employee family) property.

Calculation of NDFL

NDFL with the amount of material assistance provided to employees, charge in the following order.

No need to hold NDFL:

with material assistance not exceeding 4000 rubles. per taxable period per employee (a former employee who resigned in connection with a retirement retirement or by age) (paragraph 28 of Art. 217 of the Tax Code of the Russian Federation);
with one-time material assistance paid during the first year in connection with the birth (adoption, adoption) of the child to parents (adoptive parents, guardians), in the amount of no more than 50,000 rubles. For each child (paragraph 7, paragraph 8 of Art. 217 of the Tax Code of the Russian Federation).

And if both parents claim to matwork on the occasion of the child's birth? It is necessary if the amount of 50,000 rubles is needed by the amount of 50,000 rubles. Share between dad and mom? According to experts from the Ministry of Finance of Russia, yes, you need (letter dated December 26, 2012 No. 03-04-06 / 6-367).

Non-taxable limit in the total amount of 50,000 rubles. You can apply only to the income of one of the spouses by their choice. Or need to divide the benefit between them.

So, from the second parent need a certificate, which either confirms that the Matpiece of Pape (or Mom) was not paid, either show what amount was (or her) accrued.

There are no special requirements for this document. In the Ministry of Finance, Russia noted that 2-NDFLs need to be issued (a letter of the Ministry of Finance of Russia of July 1, 2013 No. 03-04-06 / 24978). But the tax authorities concluded that the 2-NDFL from the second parent is optional. He can simply write a statement that he did not receive assistance (letter dated November 28, 2013 No. BS-4-11 / 21330). However, in order to avoid unnecessary IFTS, we still advise you to depend on the application in accounting.

And what will happen if when checking such a document you will not be, and you did not hold the personal income tax with the mats? I must say that the Tax Code of the Russian Federation does not prescribe 50,000 rubles at all. between parents. Accordingly, there is no duties to demand from an employee of confirmation that the second parent did not receive the same matwork at work. Therefore, the claims of inspectors can be challenged.

However, ask for such paper is completely simple. Especially since the total payment usually does not exceed 50,000 rubles., So, it will not have to hold anything.

Situation: Is it possible with NFFL with material assistance paid to employees during the first year at birth (adoption, adoption) of the child, take into account the deduction in the amount of 4000 rubles, if the amount of payment exceeds 50,000 rubles.

No you can not.

This is due to the fact that these limits (4000 rubles and 50,000 rubles) for different species Material assistance. Material assistance paid during the first year at the birth of a child is a one-time payment, which is associated with a certain event. It is freed from NDFL in the amount of not more than 50,000 rubles. (paragraph 7, paragraph 8 of Art. 217 of the Tax Code of the Russian Federation). In addition to this one-time payment, the organization can issue a person to the material assistance on any other basis.

Such matsure is not subject to personal income tax within 4000 rubles. (paragraph 28 of Art. 217 of the Tax Code of the Russian Federation). These payments are different types of material assistance. Therefore, it is impossible to simultaneously apply the rules of paragraph 7 of paragraph 8 and paragraph 28 of Article 217 of the Tax Code of the Russian Federation.

No need to hold ndfl with one-time material assistance (regardless of its size) on the following grounds:

reimbursement of material damage or harm to human health due to a natural disaster or other emergency circumstance. The fact of an emergency occurrence must be confirmed documented (for example, a certificate from SanEpidemstation or from a fire service);
in connection with the death of a member of the employee's family (the employee himself, if material assistance was provided to members of his family). A confirming document for issuing such material assistance is death certificate. Also to confirm the kinship of citizens (for example, with different names of spouses), marriage or birth certificates may be required;
victims (relatives of the dead) from terrorist acts in Russia. A document confirming the fact of committing a terrorist act is, for example, a certificate from the police.

A complete list of reasons, when the NDFL is not necessary for material assistance, is given in paragraph 8 of Article 217 of the Tax Code of the Russian Federation.

Hold ndfl in accounting reflect the following wiring:

Debit 73 (76) Credit 68 subaccount "Calculations of NFFL"

NDFL retained with the amount of material assistance to the employee (member of the employee's family).

Example

On February 4, the secretary of Alpha LLC Ivanova E. V. wrote a statement addressed to the head of the Organization with a request to provide her material assistance to leave.

On February 11, the head of Alpha issued an order for issuing Ivanova 6000 rubles. Material assistance at the expense of the profit of this year. On the same day, the Cashier of the Organization issued Ivanova this amount from the box office.

The amount of material assistance is included in the tax base for NDFL for February. The amount issued is the first payment of Ivanovo material assistance since the beginning of the year.

Therefore, the accountant retained personal income tax with the amount that exceeds 4000 rubles, is 2000 rubles. (6000 - 4000). Standard tax deductions Ivanova are not provided.

NDFL with material assistance Ivanova amounted to:

2000 rubles. x 13% \u003d 260 rubles.

Debit 91 subaccount "Other expenses" Credit 73

6000 rub. - the amount of material assistance is assigned to other expenses;

260 rub. - LFL has retained with the amount of material assistance exceeding 4000 rubles;

Debit 73 Credit 50

5740 rub. (6000 - 260) - Ivanova material help is paid.

Insurance contributions

Contributions for compulsory pension (social, medical) Insurance on material assistance, rendered to the employee, accrually.

No need to accrue insurance premiums:

on material assistance not exceeding 4000 rubles. For the estimated period per employee (paragraph 11 of Part 1 of Article 9 of the Law of July 24, 2009 No. 212-FZ);
for a one-time material assistance paid during the first year from the date of birth (adoption, adoption) of a child to parents (adoptive parents, guardians), in the amount of no more than 50,000 rubles. For each child (sub. "B" paragraph 3 of Part 1 of Article 9 of the Law of July 24, 2009 No. 212-FZ).

Moreover, in this case, share the amount of 50,000 rubles. There are no need between parents. Even if dad, and mom will get 50,000 rubles. Each, charge contributions are not needed to the entire amount of Matpomos. And in the Mintrude with this fully agree.

In addition, it is not necessary to accrue insurance premiums for one-time material assistance (regardless of its size) on the following grounds:

in compensation of material damage or harm to the health of a person in connection with a natural disaster or other emergency circumstance;
in connection with the death of the family member of the employee;
victims of terrorist acts in Russia.

In all other cases, insurance premiums on the amount of material assistance provided to the employee must be charged. So consider officials.

There are arguments that allow not to accrue contributions to material assistance. The fact is that the insurance premiums are subject to payments made "within the framework of labor relations and civil contracts". Let's analyze the very concept of "labor relations".

In Law No. 212-ФЗ, nothing is said about it, so we turn to Article 15 Labor Code RF. It says that labor relations are based on an agreement between the employer and the employee that the last fee will fulfill its labor functions.

Meanwhile, the Mattheck can not be a remuneration for work and with the fact that the worker performs his duties or not, is not connected in any way (Resolution of the Presidium of the YOUR RF dated May 14, 2013 No. 17744/12). Unless, of course, the payment of matages does not depend on the qualifications of workers, complexity, quality, quantities and conditions of their work.

In other words, the fact of labor relations between the company and its employees does not indicate that all payments that the organization charges to employees is paying their labor. And although this decision of judges concerns 2010, its findings are fair and now.

Thus, it turns out that any matwork, even the amount of which exceeds 4000 rubles. per year per employee, contributions are not subject to.

Accident Insurance Contributions and Travel Balls need to be charged according to the same rules as social insurance contributions.

Taxes with matsophobes

Profit tax. When calculating material assistance provided to employees (members of the employee's family), do not reflect in the tax database. These amounts do not relate to the economically justified expenses of the organization (clause 1 of Art. 252, paragraph 23 of Art. 270 of the Tax Code of the Russian Federation).

Situation: Is it possible to issue the issuance of material assistance to the employee as the payment of an incentive nature and write it off the amount of labor costs when calculating income tax? The organization applies general System Taxation

No you can not. Material assistance is directly named in the list of expenses not taken into account when calculating income tax (clause 23 of Art. 270 of the Tax Code of the Russian Federation).

Confirms the Ministry of Finance of Russia (letters of 27 August 2009 No. 03-03-06 / 1/549, of May 7, 2009 No. 03-03-06 / 1/309, of February 11, 2009 No. 03- 03-06 / 1/49). Considering the issue tax accounting Material assistance paid for vacation employee, the agency indicated that such expenses are not reduced by taxable profits.

A similar opinion is adhered to the Federal Tax Service of Russia in relation to material assistance paid at the dismissal of an employee in connection with retirement. In a letter dated April 27, 2010 No. Shs-37-3 / 698, the tax agency indicated that financial assistance is issued an employee for personal needs and is not a wage for actually spent time.

Such payment is social in nature and is not included in tax expenses Based on paragraph 23 of Article 270 of the Tax Code of the Russian Federation.

There are arguments that allow the organization to take into account material assistance in the cost of labor costs. They are as follows. If in the work (collective) agreement, to point out that the organization is obliged to provide material assistance, it can be attributed to the cost of labor, which reduces the taxable income tax base (the letter of the Ministry of Finance of Russia of October 22, 2013 No. 03-03-06 / 4/44144).

Such a conclusion can be done on the basis of Article 255 of the Tax Code of the Russian Federation (the list of expenses for labor payment is open). At the same time, the payment of material assistance should be economically justified (in particular, it is associated with activities aimed at obtaining income) (paragraph. 1 of Art. 252 of the Tax Code of the Russian Federation). For example, in the work (collective) contract, it is possible to indicate that material assistance for leave is not paid to employees who have disciplinary misconduct. Therefore, such payment is associated with an increase in the interest of employees in the results of industrial activities. Confirms this position of the arbitration practice (see, for example, the definitions of the Russian Federation of October 31, 2008 No. 13946/08, of September 22, 2008 No. 12092/08). However, it is possible to undoubtedly take into account material assistance in costs when calculating income tax, if it is possible to issue it as issuing a production premium (provided for by the employment contract). Its amount will reduce the taxable profit of the organization (paragraph 2 of Art. 255 of the Tax Code of the Russian Federation).

VAT. Now about calculating VAT, if financial assistance is issued an employee (family member of the employee) property. The transfer of values \u200b\u200bon the score of material assistance is recognized by the implementation, and on this basis you will have to calculate VAT (sub. 1, paragraph 1 of Art. 146 of the Tax Code of the Russian Federation). VAT, which must be paid from the cost of property transferred to the score of material assistance, determine this:

Since the transfer of property at the expense of material assistance is considered to be implemented, the VAT paid to the suppliers when it acquisitions can be taken to deduct (paragraph 2 of Art. 171 of the Tax Code of the Russian Federation). This will require an invoice (paragraph 1 of Art. 172 of the Tax Code of the Russian Federation).

Example

In connection with this event, the Organization decided to allocate a one-time material assistance to the employee in the amount of 52,000 rubles.

The accountant reflected the operations in the account as follows:

Debit 91 subaccount "Other expenses" Credit 73

52 000 rub. - accrued material assistance to the employee;

Debit 73 Credit 68 subaccount "Calculations for NFFL"

260 rub. ((52 000 rub. - 50 000 rubles.) X 13%) - Passed NDFL with the amount of material assistance exceeding 50,000 rubles;

Debit 91 subaccount "Other expenses" Credit 69 subaccount "Calculations from the FSS on insurance contributions from accidents and caregings"

4 rubles. ((52,000 rubles. - 50 000 rub.) X 0.2%) - accrued contributions for accidents and occupational diseases with the amount of material assistance over 50,000 rubles;

Debit 91 subaccount "Other expenses" Credit 69 subaccount "Calculations from the FIU"

440 rub. ((52,000 rubles. - 50 000 rub.) X 22%) - contributions to pension insurance are credited;

Debit 91 subaccount "Other expenses" Credit 69 subaccount "Calculations with FSS on social insurance contributions"

58 rub. ((52,000 rubles. - 50 000 rub.) X 2.9%) - insurance contributions to the FSss of the Russian Federation are accrued;

Debit 91 subaccount "Other expenses" Credit 69 subaccount "Calculations with FFOMS"

102 rub. ((52,000 rubles. - 50 000 rub.) X 5.1%) - insurance premiums in the FFOMS are calculated;

Debit 73 Credit 50

51 740 rub. (52 000 - 260) - issued from the cashier financial assistance in connection with the birth of a child.

In tax accounting, the accountant included accrued contributions to expenses:

4 rubles. 440 rub. 58 rub. 102 rub. \u003d 604 rub.

If the company is on special

Simplified. If the Organization is paid to a single income tax on the simplist, then take into account the costs, including in the form of an employee (family member) of material assistance, cannot be taken into account. This is due to the fact that with such an object of taxation, no costs are not taken into account (clause 1 of article 346.14, paragraph 1 of Art. 346.18 of the Tax Code of the Russian Federation).

Situation: It is possible to take into account when calculating a single tax with a simplified amount of material assistance. The organization pays a single tax on the difference between income and expenses

No you can not. Material assistance is directly named in the list of expenses not taken into account when calculating income tax (clause 23 of Art. 270 of the Tax Code of the Russian Federation). Confirms the Ministry of Finance of Russia (letters of 27 August 2009 No. 03-03-06 / 1/549, of May 7, 2009 No. 03-03-06 / 1/309, of February 11, 2009 No. 03- 03-06 / 1/49). Considering the issue of tax accounting of material assistance paid to the employee's vacation, the financial department indicated that such expenses were not reduced by taxable profit.

A similar opinion is adhered to the Federal Tax Service of Russia in relation to material assistance paid at the dismissal of an employee in connection with retirement.

In a letter dated April 27, 2010 No. Shs-37-3 / 698, the tax agency indicated that financial assistance is issued an employee for personal needs and is not a wage for actually spent time. Such payment is social and is not included in the tax expense on the basis of paragraph 23 of Article 270 of the Tax Code of the Russian Federation.

The rules established by Article 270 of the Tax Code of the Russian Federation are applied to the Organization on a simplified (paragraph 1 of article 346.16, Art. 252 of the Tax Code of the Russian Federation). Therefore, the amount of material assistance rendered to the employee, in expenditures in the calculation of a single simplified tax, do not take into account.

There are arguments that allow the organization to take into account material assistance in the cost of labor costs. They are as follows. If in the work (collective) contract to point out that the organization is obliged to provide material assistance to employees, then it can be attributed to labor costs (a letter of the Ministry of Finance of Russia of October 22, 2013 No. 03-03-06 / 4/44144).

Such a conclusion can be done on the basis of Article 255 and subparagraph 6 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation (the list of labor costs is open). At the same time, the payment of material assistance should be economically justified (in particular, it is associated with the activities aimed at obtaining income) (clause 1 of Article 252, paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation). For example, in the work (collective) contract, it is possible to indicate that material assistance for leave is not paid to employees who have disciplinary misconduct. Therefore, such payment is associated with an increase in the interest of employees in the results of industrial activities. However, it is possible to take into account material assistance in expenditures in expenditures, if it is possible to make it a payment as issuing a production premium (provided for by the employment contract). Its sum will reduce the database single tax (paragraph 2 of Art. 255, paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation).

The object of taxation of ENVD is the imputed income (paragraph 1 of Art. 346.29 of the Tax Code of the Russian Federation). Therefore, on the calculation of the tax base, the amount of material assistance provided to employees (members of the employee's family) will not affect.

General ENVD mode. Organizations that combine general and UTIIs should lead separate accounting of income and expenses derived from different types of activities (clause 9 of Art. 274 of the Tax Code of the Russian Federation).

However, the amounts of material assistance provided to employees (members of the family of employees), when calculating income tax, are not taken into account (clause 1, Article 252, paragraph 23 of Art. 270 of the Tax Code of the Russian Federation). The object of taxation of ENVD is the imputed income (paragraph 1 of Art. 346.29 of the Tax Code of the Russian Federation). The costs of the organization for the calculation of this tax also do not affect. Thus, for tax purposes, distribute expenses related to the provision of material assistance to employees (family members), between various species Activities, as a rule, do not need.

An exception is the case when the organization issues material assistance to employees engaged in both types of activities, and its value charges contributions to compulsory pension (social, medical) insurance. The amount of contributions to compulsory pension (social, medical) insurance is calculated separately depending on what type of activity includes payments received by the employee.

Material assistance is an employee's income, but it pays voluntarily. Depending on the amount of the amount and purpose, the funds can be the basis of taxation. Consider more detailed, is it right Ndfl material help.

Definition

Clear definition of material assistance term in russian legislation not. But the procedure for granting funds is described in detail in regulatory acts. All cash payments are divided into:

state and municipalities (from FSS, Pension Fund etc.);
local (from the employer).

Legal regulation of the payment of funds to citizens in a non-standard situation is carried out on the basis of local federal laws and collective employment contracts. Material assistance happens to a one-time and regular paid in cash And in the form of values. Salary is subject to NDFL. A lump sum payment is also part of employees' income. Is the personal care of Ndfl? Yes, but not always.

The material assistance is a lump sum payment, which is carried out on the basis of the order of the head. If several orders were published on one basis, then only the first amount will be recognized as one-time, and for the rest will have to pay personal income tax.

Basis

Companies that value employees are introducing additional encouragement measures. For example, this is a payment of mats. The organization may allocate a part of the funds from its budget employee in order for it to overcome force majeure situations. The basis for receiving the payment may be:

birth (adoption) of a child;
the death of a close family member;
wedding;
the emergence of serious health problems;
fire and other disasters.

Material assistance is different from wages: it does not depend on the indicators and results of the employee's activities, does not compensate him production costsdoes not encourage achievements. This is not part of the motivation, it is paid one by the occurrence of emergency situations.

Are NDFL sums of material assistance? Yes, but not always. Therefore, the accountant needs to be careful when making concomitant documentation. Funds allocated from the net profit of the organization. If the recipients are students of the university's day separation, then the Special Fund is used as a source, which is 1/4 of the scholarship fund.

Is the NDFL pay the employee in the form of material assistance in 2017?

The procedure for calculating the tax in 2017 has not changed. Matpiece is temporary. It does not depend on professional activity Employee. The appointment of the type of cash payments is registered in the order of the head. To justify this operation, you need to get a statement from the employee and a copy of the confirmation documents. In addition, the possibility of obtaining matsos must be spelled out in local acts Enterprises. The incorrect wording of the operation can retracted the payment to the labor, which will entail the detachment of NFFL. For example, Matching for vacation will be interpreted as a premium for work.

When is the tax hold?

The legislation determines the list of situations in which the transfer of funds can be attributed to material assistance. This is done in order to stop abuse when calculating the incl.

Criteria for the extraction of payments

The size. The magnitude of payments per employee for the whole reporting period There must be less than 4,000 rubles. It does not matter whether man continues labor activity Or he was dismissed in connection with the preparation of disability, the achievement of retirement age.

the confirmation. In order not to pay the tax, the organization must prove that the situation on the solution of which funds were sent, really occurred:

If the employee received the payment in connection with the loss of a relative, he must provide a death certificate.
If the employee was born (he was adopted) a child, he must provide a birth certificate (adoption).
If a person suffered during a terrorist act on the territory of the Russian Federation, it is necessary to provide a certificate from the police confirming this fact.
If the employee's health was damage as a result of a natural disaster, then documents are needed from the competent authorities.

Special circumstances. Events such as the death of a family member or emergencyare the basis for not accrued NDFL. But as confirmation, you must provide documents. If the tax will consider the documents provided insufficient, it may be taxed.

When is not the tax is held?

Is NDFL always taxable? The funeral, the birth of a child, retirement - upon the occurrence of this or any other event in a person's life, an employer can provide a one-time employee's one-time payment. If you adhere to certain rules, paying additionally taxes do not have to pay.

According to Art. 217 NK RF, not all social payments are an object of taxation. Disposable transfer of funds officially registered charitable companies are not an object of taxation. As well as monetary support for victims in natural cataclysms and terrorist acts. Does financial help on the burial of personal income tax? No, provided that we are talking about a former employee of the company, a member of the labor collective or a former pensioner employee who had a close relative. At the same time, the maximum amount of payment is not limited.

Is the personal care of personal income tax right if funds are paid at the expense of the budget? No, if we are talking about transferring money to low-income people. This category also refers to pay maternal capitalwhich comes from the budget.

Has NDFLs are subject to a personal assistance to an employee or a former employee if the amount of payment for the tax period does not exceed 4 thousand rubles? Not. From the surplus of the specified amount implies NDFL at a rate of 13%. Also on the list of exception gets compensation for medical services, including payment of vouchers for sanitary-resort treatment.

A special case

Is the personal care of NDFL, if we are talking about a lump-sum payment of a member of the labor collective, who has a child born? No, if the amount of material assistance does not exceed 50 thousand rubles. At the same time, payment can be carried out as one of the spouses and both at once. If the amount exceeds the specified limit, you will have to pay personal income tax.

This payment should be considered separately. First, often in collective agreements such compensation is called the "premium at the birth of a child." As mentioned earlier, the incorrect wording of the operation can retrain the payment from the Mattheom to any other. Therefore, in a collective agreement and an order for the transfer of funds, it is necessary to indicate that it is about mats.

Secondly, the payment is limited to the amount of 50 thousand rubles. If parents work in different organizations, the manual can request a certificate of a certificate confirming the fact of obtaining mats of the second parent. Officials argue that there are no special requirements for this occasion. The Ministry of Finance believes that it is better to re-rap and get a certificate of income of the second parent. If it is not employed, you can provide a copy of the work or a certificate from the employment service. In some regions, the tax authorities accept a statement from the second parent about the lack of matwork.

If the employee received by one employee in connection with the birth of a child on the basis of the new order was carried out, then it will no longer be considered a one-time. From this amount you will have to keep NDFL. This payment must be included in the settlement sheet for wages. The document should also reflect all such payments, put the signature of the cashier and the printing of the organization.

BOO

Consider more detailed how taxation of material assistance of personal income tax is in accounting. The amount issued relate to other expenses for the current period. But they are not taken into account when calculating the income tax or taxi. Consider typical wiring:

DT91 kt73 - assigning matsiness on other expenses.
DT91 KT69 - Reflection of ESCA contributions on amounts exceeding the limits of Matthecks.
DT73 KT68 - Hold ndfl with sums exceeding the limits on matsiness.
DT73 KT50 - Issue Mattailing an employee "On Hands".

In the report 6-NDFL on page 020 and 030, it is necessary to indicate only those payments that are subject to taxation in full or partial volume.

WELL

Recommending whether the NDFL is subject to material assistance, consider it more detailed as this process is carried out in well. Count the amount of tax the organization is obliged to pay funds on the day. Funds must be listed in the budget on the day of cash in the bank. Therefore, the algorithm of actions is:

accrual of matsiness;
hold ndfl;
issuance from the cash register or transfer of money to the card;
listing the tax to the budget.

Output

The organization can pay for its employees a one-time cash payment, which is not related to the fulfillment of labor duties. Is the personal care of Ndfl? Yes, provided that the amount of payment exceeds 4 thousand rubles. Also, in the legislation, individual cases are prescribed when the matwork is not subject to taxes. The presence of conditions for paying mats must be confirmed by documentary. In the absence of a certificate, statement or order of the director, the tax may calculate the payment of illegal and detaching NFFL.