Sample order for financial assistance

Order for payment of financial assistance - sources of legal regulation

Among the legally significant documents that must be relied upon when issuing an order for the payment of financial assistance are the following:

Labor Code (hereinafter referred to as the Labor Code);
departmental regulations in relation to various categories of workers (municipal employees, cultural workers, teaching staff, etc.);
collective agreement concluded between the enterprise and its workforce (if any);
instructions for office work in the organization;
procedure or provision for providing financial assistance to employees.

In particular, labor legislation (Article 8 of the Labor Code) establishes the right and obligation of the employer (except for cases when it is an individual, that is, a person who does not have the status of an individual entrepreneur) to issue local legal acts on labor issues. In Art. 135 of the Labor Code establishes the rules for the formation of wages, the procedure for fixing additional guarantees for the employee and paying bonuses. At the same time, the collective agreement Art. 40 of the Labor Code is defined as an act regulating social and labor relations, which allows for the possibility of establishing material assistance to employees precisely as social assistance, and not as an incentive payment in the form of a salary supplement.

ConsultantPlus experts tell us whether it is possible to take financial assistance to an employee into account in income tax expenses. Get trial access to the system and move on to the Ready-made solution.

When required and what is provided

Financial assistance is a one-time payment of funds that is not related to the employee’s performance of official duties and does not depend on the quality or quantity of work performed by him. It does not apply to incentive payments and does not compensate the employee for difficult working conditions or overtime, night work, etc.

It is important to remember that payment of financial assistance is the right of a budgetary organization, and not its obligation. The size of the amount depends on financial capabilities

The procedure and conditions for financial support can be established in a local regulatory act: regulations on wages or regulations on financial assistance to employees.

It is also possible to additionally prescribe provisions for financial assistance to the trade union organization, if necessary. The requirements for it do not differ from the case described in the article.

Why do you need an order to provide financial assistance?

Organizations often neglect to issue an order when providing financial assistance. On the one hand, this may be a consequence of the fact that the established financial assistance, due to its social nature, is not mandatory, therefore it depends on the will of the employer and does not require additional registration. In the meaning of this payment, it is social from the very beginning (unless, of course, incentive payments and bonuses are veiled by this concept), which is also confirmed by judicial practice. For example, this conclusion follows from the decision of the Arbitration Court of the West Siberian District dated July 24, 2017 No. F04-2629/2017 in case No. A27-23509/2016.

On the other hand, financial assistance in organizations is often referred to as a fixed salary supplement, paid monthly along with other amounts for the employee’s performance of his job duties. In such cases, payment occurs automatically and does not require the regular issuance of an internal act.

At the same time, if material assistance is truly a social benefit, a mandatory condition for its provision is an appropriate order, since it:

allows you to justify its type (on which the features of its regulation largely depend);
serves as the basis for accrual of assistance by the accounting department;
serves as a tax and accounting document, as well as the basis for calculating employee income tax and organization taxes, depending on the applied taxation system;
necessary for the correct calculation of the amounts of insurance contributions to pension and extra-budgetary funds.

See also “Financial assistance in connection with the employee’s disability”.

Taxation of financial assistance with personal income tax and contributions

Based on the order for payment of financial assistance, the accountant must transfer money to the employee. The amount of financial assistance is not subject to personal income tax and insurance contributions up to 4,000 rubles. per employee per calendar year (clause 28, article 217, clause 11, clause 1, article 422 of the Tax Code of the Russian Federation). For amounts exceeding the specified limit, personal income tax will need to be calculated and contributions charged.

Exceptions to the rule are provided for financial assistance paid (clause 8 of Article 217, subclause 3 of clause 1 of Article 422 of the Tax Code of the Russian Federation):

in connection with the birth of a child - it is not subject to taxation up to 50,000 rubles. for each parent (Letter of the Federal Tax Service of Russia dated October 5, 2017 No. GD-4-11/ [email protected] );
in connection with emergency circumstances (clause 8.3 of Article 217 of the Tax Code of the Russian Federation), as well as in the event of the death of a family member of the employee / the employee himself. Such financial assistance is not subject to taxation, regardless of the amount.

Order for financial assistance

Contents and sample order for the issuance of financial assistance

Based on the sources of legal regulation relating to the issuance of an order for financial assistance and its payment in general, as well as the established practice of social and labor legal relations, this legal act of the organization must contain:

name of the organization or individual entrepreneur issuing the order;
details of the document (place of signing, date of publication, identification number in accordance with the nomenclature of cases and rules of office work);
grounds for issuing the order - a list of documents in accordance with which the decision to allocate assistance was made (including those regulating the implementation of this payment);
circumstances in connection with which social assistance is provided to an employee (birth of a child, registration of marriage, death of a family member, illness, etc.);
position held by the employee, exact place of work (branch, structural unit), full name;
the exact amount of assistance provided, indicated in Russian rubles;
instructions for accounting (accrual, payment procedure and terms, etc.);
list of annexes to the order;
other information in accordance with internal rules and specific circumstances (assignment of control over execution, procedure for entry into force, etc.).

There is no legally established form for this document, which can cause difficulties in the absence of practice in its publication. On our website you can order a free order for financial assistance, which will help you avoid common mistakes.

How to correctly draw up a payment order?

Such a document is drawn up in any form. Many managers who practice financial support for their employees usually develop and approve corporate forms for orders. This greatly simplifies the document preparation procedure. The structure of an order for the payment of monetary assistance is standard and is represented by a header, title, main and final blocks.

The header contains the company details. It is usually placed in the center of the line at the very top of the sheet. Just below they write the name of the document with the number. There is no need to put a period at the end of the word “Order”.

The main block provides the reasons for issuing the order, and then, after the word “I ORDER”, instructions are given to employees on how to execute it. In the final part, the signatures of the persons who are displayed in the order with transcripts in the form of surnames and initials are placed.

The order usually includes the following information:

organizational and legal form of the company;
company name;
order number;
document's name;
date and place of drawing up the order;
reference to the clause of the employment contract, which provides for the possibility of paying mat. vacation assistance;
last name, first name and patronymic, position and structural unit of the employee to whom the money is credited;
number and date of submission of the employee’s application for mat. help;
amount of payment;
term for accrual of money;
last name, first name and patronymic of the persons responsible for the execution of the order;
type of leave, dates of its provision;
signatures of the persons specified in the order.

Expert opinion Irina Vasilyeva Civil law expert

The order is registered in the internal document flow log.

Grounds for issuing an order to allocate financial assistance

The immediate basis for the provision of financial assistance is the corresponding application of the employee, although the legislator does not establish restrictions on the provision of this assistance at the initiative of the employer. The specific documentary basis for the provision of social assistance depends on the type of circumstances that grant the employee, in accordance with a local legal act (including a collective agreement, in accordance with Articles 40 and 41 of the Labor Code) the right to receive it.

In particular, the justification may include:

documents confirming expenses for medical treatment (paragraph 1, paragraph 10, article 217 of the Tax Code);
child’s birth certificate (when assistance is provided in connection with a new addition to the family);
marriage registration certificate (when making payments in connection with marriage);
payment documents confirming the purchase of medicines and the corresponding prescription of the attending physician (paragraph 5, paragraph 28, article 217 of the Tax Code);
certificates and other written evidence of an emergency (fire, flood, hurricane, man-made disaster, etc.);
death certificate (when providing assistance in the event of the death of a family member).

Find out how to apply for financial assistance to an employee in connection with the death of a family member in the Ready-made solution from ConsultantPluyus. If you don't have access yet, sign up for a free trial online access to the system.

See also:

“Is financial assistance available for vacation?”;
“Financial assistance upon dismissal of one’s own free will.”

Documenting

The provisions of Federal Law No. 135 do not imply the conclusion of an agreement for the provision of charitable assistance. But Chapter 32 of the Civil Code states that the act of donation must be formalized using an agreement. An agreement will be required if the donation is not made within the framework of Federal Law No. 135.

Paragraph 2 of Article 574 of the Civil Code states that a gift agreement is needed if the donor is a legal entity and the value of the gift exceeds 3,000 rubles. The agreement must be in writing. Assistance may be provided based on a letter from the recipient organization requesting a donation.

To transfer funds, the manager must issue an order for charitable assistance. It is on the basis of this document that donations will be transferred.

Sample

LLC "Green Planet"

Order No. 44

Moscow

04/23/2021

About providing charitable assistance

Based on Federal Law No. 135, Chapter 32 of the Civil Code, in order to support the environment

I ORDER:

1. In order to combat environmental pollution, provide one-time assistance to the NPO “Ecology” in the amount of 100,000 rubles. 2. Accountant Mogileva O.A. transfer funds by May 15, 2021. 3. I reserve responsibility for the execution of this order.

The document on the basis of which the order was drawn up: a letter of request for a donation from the NGO “Ecology”.

Director Gromov R.A. (signature)

The following have been familiarized with the order:

Mogileva O.A. (signature)

Results

As you can see, an order to provide financial assistance to an employee of an organization does not have an approved form, but its publication must comply with the internal rules established by the enterprise. In addition, the document must not contradict current legislation. That is why, in the absence of practice in issuing such acts, it is advisable to use a clearly competent sample when drawing it up to avoid legal errors.

Sources:

Tax Code of the Russian Federation
Labor Code

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Procedure for issuing financial assistance

In its internal documents, the company prescribes the conditions and documents necessary to receive financial support. But even if the company’s regulations do not contain a specific life situation, the company can still provide assistance and support.

does not establish a clearly defined procedure for issuing financial assistance . Each employer independently approves this procedure.

Based on practice, we can say that in order to receive financial assistance, an application is initially written to the head of the company. Because only he makes a decision on the need to provide financial support to an employee. The exception is the situation when the general director himself needs financial assistance. In this case, the decision is made by the owners of the company or members of the board of directors.

Rules for drawing up an order

To issue an order, you can use the company’s letterhead, which already has a header in the upper right corner;
You can create a document either by hand or using a computer;
The document must contain a serial number according to the internal calculation of local acts and all the necessary data;
In addition to the header, the document must necessarily consist of an administrative part and a certification part;
An order is drawn up only after an official request from the employee or his relatives;
It must contain the signature of the responsible person after he has familiarized himself with the contents of the paper.

An example of an order for payment of assistance at the birth of a child. Photo: kurovskoe-auto.ru

How to avoid mistakes

When writing an application for financial assistance, you should understand that it will be issued on the day specified in the order, since there are no restrictions on the period of its payment.

These funds can be paid to the employee on the day of salary payment with entry into the payroll or on any day using an individual expenditure order. All this implies a mandatory indication of the date of payment in the order.

In addition to the amount of the payment, it is necessary to indicate in the document the source of funds, since this plays an important role for accounting in preparing transactions and paying taxes.

When issuing gifts on the occasion of holidays and other events, an amount of up to 4,000 rubles should be indicated, higher only if there is a gift agreement.

In any case, an order for financial assistance must be accompanied by certificates and other documents confirming the employee’s need for support.