About financial assistance for vacation: how payments to civil servants are calculated

Salaried employees have the right to receive financial assistance for vacation pay.

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When it's possible? Under what circumstances? What is needed for this? What does this payment consist of? Let's look at these questions in more detail.

Legal points under the Labor Code of the Russian Federation

What it is?

Financial assistance to a hired worker can be provided once a year in a certain amount on the basis of a corresponding order drawn up when going on vacation.

This norm is fixed by the Labor Code of the Russian Federation and the collective agreement in particular.

To be able to receive this payment, an employee must work for the company for at least six months.

Due to the fact that such a payment is not indicated in the list of non-taxable payments in Chapter 34 of the Tax Code of the Russian Federation, insurance premiums are charged on it.

It is necessary to additionally take into account such nuances as:

• if the payment amount is less than 4 thousand rubles, it is not subject to taxation;
• financial payments in excess of 4 thousand rubles are subject to taxation.

Based on letters from the Ministry of Finance of the Russian Federation, all experts, without exception, agree that such payments cannot underestimate the tax base, since these are not wage costs.

However, there is another opinion: based on existing judicial practice and the provisions of the Labor Code of the Russian Federation, a lump sum payment is directly related to the fulfillment of labor obligations. Based on this, it should reduce the tax base for personal income tax.

Financial assistance for the birth of a child in 2020: application and postings

The first payment that an expectant mother can receive is a benefit for early registration at the antenatal clinic. To do this, you must first appear within 12 weeks. From February 1, 2020, a one-time benefit for women registered with medical organizations in the early stages of pregnancy (up to 12 weeks) is paid in the amount of 655 rubles 49 kopecks.

For many families or single parents, financial assistance for the birth of a child in 2020 will serve as a good financial help to stand stronger on their feet. Let's look at how it should be formalized, reflected in accounting, and what nuances there are regarding personal income tax and insurance premiums.

Difference in Concepts

Initially, it should be noted that it is necessary to separate the terminology:

• material aid;
• lump sum payment.

Such payments can be divided into several groups:

• Incentive. Payments are awarded as an additional incentive.
• Social. First of all, they should be aimed at solving primary life problems (for example, financial assistance, which is accrued on the basis of an application drawn up by an employee, and so on). Payments are due based on the conditions specified in the collective agreement.

In other words, financial assistance (social) is paid as the employee needs it: illness, death of a close relative, and so on.

A one-time payment for vacation is an additional incentive measure that can be provided for success at work.

All benefits without exception can be received by employees of various institutions

Who is it entitled to and in what cases is it issued?

Financial assistance includes payments that are not related to the employee’s performance of his job functions or are aimed at social support for a subordinate.

In addition to vacation situations, it can also be paid in the event of illness or death of an employee or members of his family, upon registration of marriage or the birth of a child, etc.

Since the need for payment of financial assistance is established by the federal law of the Russian Federation, its transfer is mandatory for all civil servants.

Employees who may also qualify for assistance include all public sector employees, for example:

• healthcare;
• education;
• culture;
• social assistance;
• science, etc.

To guarantee the receipt of assistance, its payment must be provided for in the local regulations of the institution. But even if there is no such provision in the documents, the employee still has the right to write an application for assistance and submit it to the manager. If the budget funds of a particular institution allow the payment, the employer can do so.

This type of assistance is paid once a year when the employee takes annual leave. If it is issued twice a year, in parts, then the assistance is paid when the employee goes on vacation for the first time.

As you know, in the event of dismissal, an employee can receive compensation for vacation if it was not fully or partially used during the current period.
However, this does not apply to the payment of financial assistance - it can only be received when taking leave .
The only exception can be a situation when this is expressly provided for in the collective agreement. In some cases, difficulties with payment of assistance may arise in a situation where an employee goes on vacation before dismissal. Therefore, the safest option is to submit a resignation letter after the end of the vacation and payment of financial assistance.

Only after this does he have the right to both registration and payment of vacation, and to financial assistance.

Is an application required?

An employee does not need to write a corresponding application when granted annual paid leave for a lump sum payment.

This is due to the fact that such a condition is specified in the collective agreement or in the relevant laws.

However, if there is a need to provide financial assistance, the application is mandatory.

Who can take administrative leave and in what cases? Information on the issue is in our article. Is it possible to transfer part of the vacation to next year? See here.

Financial assistance from the employer at the birth of a child

A mother can count on 2 benefits: a benefit for early contact with an antenatal clinic and the one-time benefit described above. The father can also count on some support. To receive such assistance, he will need to provide the following documents:

We recommend reading: Register a Car State Duty 2020

We must remember that one-time financial assistance for the birth of a child is an optional payment; you cannot demand it from your superiors. But if this payment is fixed in the LNA, labor or collective agreements, you can contact the trade union and labor inspectorate. If the problem cannot be resolved peacefully, it is also possible to go to court.

Features of applying for financial assistance for vacation in 2020

Order

Immediately the question is: how to apply?

The algorithm for receiving financial assistance is as follows:

• Circumstances arise for receiving financial assistance for vacation.
• Collection of supporting documentation.
• Submission of the corresponding application.
• Formation of a commission that makes decisions regarding the provision of financial assistance.
• Issuance of financial assistance.

The algorithm is standard and can be changed by decision of the organization's management.

The lump sum payment is made simultaneously with the payment of vacation pay for the first rest period of the year (if it is divided into parts).

Documentation

The following documentation is selected from the required list:

• applications requesting financial assistance;
• order (formed by the employer);
• other documentation that can confirm the need to provide the payment in question.

Financial assistance for vacation may not be provided if there are no grounds for issuing a payment.

How is it reflected in the collective agreement or regulations?

A collective agreement often specifies several terminologies:

• material aid;
• lump sum payment.

In the first case, it is relied on on the basis of a submitted application in the event of any circumstances arising (wedding ceremony, funeral, etc.), and in the second - as an additional incentive measure, including for success at work.

Sample application

In the process of drawing up an application, it is important to remember that it must include such basic information as:

• Company name;
• full initials of the head of the organization;
• requirement for one-time assistance in addition to vacation pay.

Additionally, documents confirming the need for assistance should be attached.

An example application can be found at this link.

Sample order

The generated order must contain information such as:

• exact amount of assistance;
• period of provision to the employee;
• initials of the employee to whom it is provided;
• grounds for calculating financial assistance, indicating the details of the documentation provided;
• where will the money for financial assistance come from?

Based on the generated order, the payment in question will be accrued from the employer.

An example of an order is presented here.

Deadlines

Such cash payments must be provided in conjunction with accrued vacation pay.

In practice, there are situations when the employer provides financial assistance in conjunction with issuing an advance to other employees.

Procedure for registration and application

Payment of financial assistance for vacation, provided for in the internal documentation of the institution, must occur on the basis of a written application from the employee. It is the preparation of this document that is the first stage of processing the payment.

The legislation does not provide for an established form of application for payment of financial assistance, therefore in most cases it is drawn up arbitrarily or according to a sample provided by the manager. The specificity of financial assistance for leave is that the employee has the right not to write a separate application at all - the request for its payment can be indicated in the application for leave.

How to make an application?

For example, the main text of the document may be as follows: “I ask you to provide me with annual paid leave from June 20, 2016 for 28 calendar days and financial assistance in the amount of two salaries, provided for by the collective agreement.” However, it is better to check with the employer for more detailed wording.

Therefore, the transfer of this amount to the employee along with vacation pay must occur without fail, regardless of whether he asked for it in writing or not.

Basic rules for drawing up an application:

• the applicant must indicate not only his first and last name, but also his position and place of work (for example, a specific structural unit);
• the document is drawn up in the name of the head of the institution, the chief accountant or the chairman of the trade union (this is determined by the internal documents of the organization);
• After the main text, the date of preparation of the document and the signature of the employee are indicated.

Afterwards, the application is considered by the responsible person, who makes a decision on payment of assistance or refusal of it. If, as a result of the review, a positive decision was made, then the payment order is then transferred to the accounting department. After the calculations have been made, assistance is paid in the manner prescribed for vacation pay, that is, at least three days before the start of the vacation.

The amount of unemployment benefits depends on the average salary from your previous job.

Read about the benefits for retirees living in Moscow and the region here.

Do you think you deserve a better salary? Then it's time to write a memo about a salary increase. You will find a sample in this article.

How is it calculated and paid?

The procedure for calculating payments is standard.

Before you understand how to calculate the payment, you must remember that the level of wages is taken into account, and only after that the amount itself is determined.

The amount can be paid together with vacation pay, before the employee goes on vacation.

Size

The amount of financial assistance can be calculated in proportion to the time worked, but often depends on the conditions stipulated in the collective agreement or other documentation of the organization.

Often such assistance does not exceed two months' salary.

Calculation example

Let's look at how it is calculated using an example:

Gribinyuk M.V. submitted an application for leave with payment of financial assistance. According to local regulations, he is entitled to a payment of 30% of wages. Gribinyuk's salary is 27 thousand rubles.

Let's do the calculation:

27 thousand rubles x 30% = 8 thousand 100 rubles – financial assistance from Gribinyuk

8 thousand 100 rubles – 4 thousand = 4 thousand 100 rubles – tax base of insurance premiums

4.1 thousand rubles x 13% + 4.1 thousand rubles. x 22% = 1 thousand 435 rubles - must be paid to the Pension Fund and the tax office

Gribinyuk will receive an additional payment in the amount of: 8.1 thousand rubles – 1 thousand 435 = about 6 thousand 600 rubles

Taxation and insurance premiums

Based on current legislation, in particular Article 217 of the Tax Code of the Russian Federation, taxation is not assessed on cash payments of material assistance in amounts less than 4 thousand rubles.

With a one-time payment, everything is the same - tax is not withheld for less than 4 thousand rubles, otherwise it is collected on a general basis.

Income tax

It is important to remember: if financial assistance is shown in accounting as a type of salary, then 22% of the insurance premium and 13% of personal income tax are subject to withholding.

If the amount is less than 4,000 rubles and it is not calculated as payment for labor, there can be no talk of any deduction.

Regional coefficients

According to current legislation, the composition of wages that are not subject to the possibility of calculating the regional coefficient includes:

• various percentage bonuses for labor activities in the Far North and adjacent/equivalent territories;
• all types of payments based on the average salary;
• material aid;
• one-time remunerations that are not provided for by the remuneration system for labor activities.

Thus, the regional coefficient is not calculated for financial assistance for vacation. However, if the employee is provided with a one-time payment, which is considered part of the salary and this is fixed by law or local act, then the accrual must be made.

Withholding of alimony

If this assistance is formalized as social assistance, alimony payments cannot be withheld, otherwise the calculation procedure is standard, as for wages.

Accounting entries

The accounting entries are as follows:

• Debit 91 “Other profits and expenses”, sub-account “Other losses”, Credit 73 “Settlements with hired employees” – the fact of recognition of assistance in other expenses of the company is displayed;
• Debit 91 “Other profits and expenses”, Credit 69 “Calculation of social insurance and security”, sub-account “NDFL” - displays the fact of withholding tax on the profits of individuals for amounts over 4 thousand rubles;
• Debit 73 “Settlements with hired workers for other transactions”, Credit 50 “Cash”, 51 “Cash accounts” - income code regarding paid financial assistance.

How to reflect in the 6-personal income tax form?

The payment in question for vacation pay is displayed in the second category of certificate 6 - personal income tax in this way:

• line 100 “Period of actual receipt of profit” displays the day the payment was received (the fact of transferring money to the recipient’s account) in accordance with Article 223 of the Tax Code of the Russian Federation;
• line 110 “Taxation period” displays the same time period as line 100. In other words, the date of receipt of the payment based on Article 226 of the Tax Code of the Russian Federation;
• line 120 “tax payment period” displays the day that follows the date of payment of the profit in question (according to paragraph 6 of Article 226 of the Tax Code of the Russian Federation).

Making any mistakes is strictly prohibited as there may be consequences with the tax authorities.

How to write an application for leave without pay? How to calculate additional leave for harmful activities? About this - here.

Is an entry made in the work book for a fixed-term employment contract? See here.

How to apply

If it is customary for an enterprise to pay a certain amount on the eve of a vacation, you need to familiarize yourself in advance with the procedure for receiving financial assistance at work.

The sequence of actions for paying benefits to a vacationer is as follows:

• The basis for the appointment will be an application for financial assistance for leave according to the sample, which can be obtained from the personnel department at the enterprise. If the vacation period coincides with the vacation schedule established at the enterprise, there is no need to additionally notify the employer, and financial support is provided by default, in accordance with the company’s internal regulations.
• Upon receipt of the application, shortly before the start of the vacation period, an order is issued, signed by the manager, agreeing on the date of vacation and the need to pay financial assistance in the specified amount (determined at the discretion of management, based on length of service, amount of earnings, and the person’s performance indicators).
• Payment of financial assistance for vacation is processed by the accounting department responsible for the timely execution of transfers in relation to the vacationer.

Thus, you will be able to receive compensation payment three days before leaving, along with the amount of your vacation pay.

Nuances of provision

Civil servants

When civil servants receive paid annual leave, a lump sum payment is calculated in the amount of several salaries.

As for financial assistance, it is provided once a year on the basis of a completed application (in accordance with Federal Law No. 79).

Municipal employees

Municipal employees receive a one-time and material payment in accordance with the regulations of local government bodies.

In simple words, the amount of both payments and the procedure for provision are determined exclusively by those regulations that are adopted in each individual municipality.

For example, one may provide a lump sum payment once a year, while the other may provide it if an employee takes a vacation of a maximum of 2 weeks.

In budgetary institutions

One-time assistance to public sector employees can be accrued if information is available in the company’s regulations.

These hired employees include:

• work in the field of education;
• work in the healthcare sector;
• work in social services, science, etc.

If information regarding a one-time payment is reflected in the acts, then workers of budgetary organizations have every right to receive it.

Money can be provided once a year.

If the vacation is divided into several parts, the payment is calculated when submitting the application for the first time.

Financial assistance is provided on the basis of a completed application.

Police officers (Ministry of Internal Affairs) and Ministry of Emergency Situations

According to Order of the Ministry of Emergency Situations of Russia dated March 21, 2013 N 195, employees of the Ministry of Emergency Situations are paid financial assistance once a year in the amount of at least one salary (upon filing a report).

In parallel with this, when submitting a report, the amount of financial assistance may be increased (if there are grounds for this).

As for employees of the Ministry of Internal Affairs, they are entitled to financial assistance in the amount of one salary per 1 calendar year.

According to paragraph 136 of the Procedure for providing monetary allowances to law enforcement officers, which was approved by Order of the Ministry of Internal Affairs of Russia dated January 31, 2013 N 65, payment can be provided on another day (not only before going on vacation) according to the provided report.

Regarding the one-time payment, it can be accrued on the basis of the generated Order of immediate management.

Do they give it to teachers?

The Labor Code of the Russian Federation does not prohibit teachers from receiving one-time assistance. Based on this, they have every reason to formalize it on a general basis.

Part-timers

Part-time workers have the right to receive financial assistance at their main place of work.

If the employment contract in another location provides for the possibility of additional payment, then assistance can be received for any of the jobs based on a completed application.

It is important to note that the legislation does not provide for a ban on receiving additional payments at the same time in several organizations, if this is the decision of the management of the organizations.

Upon dismissal of an employee

When an employee is dismissed, one-time assistance can be provided if it is specified in the company’s local regulations.

The situation with financial assistance is the same.

The only caveat is that if a company has begun bankruptcy proceedings, then there is nothing to count on.

Who pays for Chernobyl vacation? Read our article. When must an employer hand over a work book upon dismissal? Find out here.

When contracting

During the downsizing process, the situation develops in the same way as during dismissal.

To the director

If the collective agreement provides for such a possibility, then the procedure for processing the payment is standard.

The only thing you should remember is that there is a need to form a commission, which decides on the need to accrue additional monetary assistance (material) for the vacation.

Medical workers

Health workers have the right to receive a one-time payment for vacation if such an opportunity is provided in regulations for success.

Financial assistance is provided on the basis of a completed application.

For disabled people

Regardless of whether the employee is disabled or not, the procedure for receiving it is standard, and the frequency of receipt is no more than once a year.

Workers with many children

Often, employees with many children have more privileges under the collective agreement than other workers. Despite the general registration procedure, they have a better chance of receiving a financial payment for their vacation.

Grounds for making lump sum payments for vacation to an employee who intends to resign

Separately, it is necessary to consider the possibility of calculating a lump sum payment for vacation if the employee resigns after it. First of all, you should be guided by the internal rules of the organization - if the clause on the possibility of accrual is present in them, then the assistance is paid.

According to the Labor Code of the Russian Federation, an employee who wishes to quit his job does not lose the right to annual leave. Moreover, he can use his right in two ways:

• Take a vacation and quit after it. In this case, the last day of labor relations with the organization will be the last day of vacation;
• Receive compensation for vacation in cash equivalent for the unused number of days and quit;
• Use part of the allotted days as vacation, and receive monetary compensation for the remaining part.

In order for an employee to have the right to receive leave and accrue EVO, the following conditions must be met:

• Availability of an employment contract that was concluded upon employment;
• Termination of an employment contract, which occurs at the personal request of the employee or in agreement with the employer;
• Expiration of the concluded employment contract;
• Absence of violations of labor discipline that could cause the employee to be dismissed under the article.

Upon dismissal from work, an employee of the organization will be entitled to the following payments:

• Salary for the period worked;
• Wage debt for previous periods, if any;
• Compensation for unused vacation;
• A one-time payment for vacation, if the possibility of receiving it upon subsequent dismissal is specified in the employment or collective agreement.

Of the payments due to the employee, vacation pay and a lump sum payment must be issued no later than three days before going on vacation, and the remaining amounts on the last day of performance of work duties.

It is worth noting that in practice it is very rare that employers or founders of organizations include in internal documents a procedure for the possibility of accruing vacation payments to employees before their dismissal, so you should not count on receiving it.

FAQ

Is it possible to take it in advance?

Payment can be issued in advance only by prior agreement with the employer.

Is the payment amount taken into account when calculating vacation pay?

The payment is an additional payment for vacation, on the basis of which it cannot be taken into account when calculating vacation pay.

Is the employee entitled to work after six months?

According to the Labor Code of the Russian Federation, employees do not have the right to receive payment if they have worked for less than 6 months.

Based on this, we can answer that those who have worked for six months have legal grounds for receiving monetary assistance for vacation pay.

Do you get paid if you work part time?

Providing financial assistance is essentially a personal right of the employer. Based on this, when working at a part-time rate/day, there are no grounds for a refusal. If circumstances exist, payment may be accrued.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

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Vacation

Leave of a civil servant

Last year was a year of serious changes in the life of the country. The economic policy of the state has undergone a number of transformations and affected many spheres of life of citizens of the Russian Federation. The leave of a municipal employee in 2020 was also considered by the government. Have any innovations been introduced in this area of ​​the issue? Let’s try to figure it out in order.

The concept of “municipal employee”

At the legislative level, the definition of “municipal employee” does not have precise definitions. This concept means the implementation of the strategic objectives of the state. The work of a state (municipal) employee is regulated by various norms, laws and constitutional law.

Municipal employees include:

1. ranks of regional entities;
2. ranks of the federal service.

Experts often propose to classify the concept of a municipal employee differently. They distinguish employees working in judicial, executive and municipal government proceedings.

Number of vacation days according to Russian law

The annual rest of a civil servant consists of two parts:

• main;
• additional, on special conditions.

The number of days of main paid rest is 30. But to this time a certain additional number of days can be added under certain conditions, which we will consider further.

In what cases should you count on additional days of rest?

Additional vacation days may be provided to an employee for the following reasons:

1. for irregular working hours;
2. when working in the Far North and similar areas;
3. service under special conditions;
4. length of service in this position.

For work without a standardized schedule, at least 3 days of additional rest per year are provided. Working in particularly dangerous conditions gives the right to use at least 7 days in addition to the main leave.

Previously, rest for length of service was provided on the basis of the following calculation - 1 day for each year of service. From 2020, the calculation looks like this in the table:

For work in the Far North, a government employee is entitled to 24 days of rest, in addition to the main vacation, and paid travel. And for work equivalent to similar work, 16 additional days are provided.

When calculating rest days for the state, the sum of the days of main leave and additional (for length of service) cannot be more than 45 days.

Additional vacation days

Additional vacation days are provided to employees who have been working in public office for more than 1 year. The maximum period of rest can be 10 days. This restriction is regulated by Law No. 79-FZ of July 27, 2004.

At the same time, when determining the length of service of a government employee, the calculation can only include the period when the employee worked in the state. organs All calculations are carried out on the basis of the employee’s work book. If it was interrupted, then these periods are not taken as a basis for providing additional days of rest.

Features of vacation for municipal employees

1. After six months of civil service, the employee has the right to use the planned rest according to the law. According to the agreement between the employer and the employee, it can be provided earlier than this period.
2. Rest is provided on the basis of a special plan. It must be approved.
3. The employer is obliged to notify the employee of the start of the vacation no earlier than 14 days before it begins. Notification is made in writing and must be signed by the employee.
4. Rest can be postponed to another period of time at the initiative of the employer, employee, or in certain situations beyond the control of the parties.
5. Unused days may be transferred to a period not specified in the schedule.

Calculation example

To understand how many days a civil servant’s vacation includes, you can consider an example.

“Petrov P.A. worked as a civil servant for 10 years. He was given irregular working hours. Petrov P.A. is entitled to rest according to the plan of 30 days. In addition, he can count on bonus days for a special schedule in the amount of 3 days. Also, 5 days will be added for length of service. When calculating, the vacation of a state employee without a standardized schedule and with 10 years of experience will be 38 days.”

Calculation of vacation pay: example

Before the start of vacation, all employees must be given vacation pay. For ordinary employees, payment must be made no later than 3 working days before the start of the vacation. For civil servants, the law provides for other requirements:

Vacation pay must be issued 10 days before the start of the vacation.

In addition, the algorithm for calculating vacation pay also differs. In addition to monetary remuneration for the main leave, the calculation takes into account financial assistance and bonuses. But these allowances are not taken into account in full, but only 1/12 of the amount. The procedure for calculating payments for the main vacation is carried out on a general basis, that is, based on the average annual payment.

For example, Petrov P.A. works in the civil service. He is entitled to annual leave, the duration of which is 14 days. The following amounts were accrued to this employee:

• salary 16 thousand rubles;
• additional part of 3 thousand rubles;
• incentive part - 5 thousand rubles;
• bonuses - 20 thousand rubles (for the whole year);
• financial assistance - 4 thousand rubles.

(20000+4000)/12+16000+5000+3000=26000 rubles. 26000/29.3X14 days = 12423.12 rubles.

So, for 14 vacation days, P. A. Petrov will receive 12,423.21 rubles.

Important points

1. Employees do not have the right to accumulate days. They must spend at least 4 weeks of vacation in the current period.
2. At the initiative of management, vacations are postponed only for serious reasons. Moreover, a certain part of it must be used no later than 1 year after the period of its provision.
3. Part of the vacation period exceeding 4 weeks may be reimbursed in cash.

Management has the right to reschedule an employee's planned vacation only for special needs. In this case, all evidence must be provided that the transfer of vacation days is absolutely necessary.

Special circumstances include:

1. emergency cases in the country, city, district, region;
2. special government orders.

In this case, the management is obliged to notify about the emergency situation and the postponement of vacation in writing and obtain a document of consent from the civil servant.

The vacation of a municipal employee is an important process that is regulated by the law of our country. At the same time, every citizen who is in the service of the state should know about all the changes!

Rules for providing material payment

Financial assistance when going on vacation refers to amounts that are paid once or regularly. This type of incentive is not related to the employee’s performance of his functions, actual hours worked, or other indicators.

In a company, such support may also be called a bonus or allowance, but in most cases it is listed as “material assistance.”

Depending on the basis for provision, these payments can be divided into the following types:

The first type includes one-time additional payments, which are transferred in most cases at the end of each year. They are a reward for a person, stimulating his ability to work. Such payment may be accrued several times a year by decision of management.

Social supplements include amounts transferred to an employee for the following reasons:

• treatment is needed;
• the employee’s family is large and in need of support;
• on the occasion of marriage;
• on the occasion of the death of a close relative;
• due to damage caused to the worker’s health as a result of an accident or other incident;
• other reasons.

Important! Determining the list of grounds for providing such financial support is within the competence of the employer itself and is provided for in the collective agreement, local regulations, and employment contracts. The reasons may vary between organizations.

There is also financial assistance for vacation pay based on work results. It is paid if the citizen has distinguished himself in his activities before the enterprise.

Attention! Persons who receive wages from budget funds also have the right to count on an additional amount in addition to their vacation pay.

Example of calculating the amount of surcharge and taxation

The following provisions of the regulatory framework will apply to the social supplement:

Financial assistance in connection with emergency circumstances (fire, accident, terrorist attack, etc., as well as in connection with the death of a family member or the employee himself, is not subject to personal income tax and contributions (Letter of the Ministry of Finance dated June 25, 2019 N 03-15-03/ 46238). Financial assistance at the birth of a child is not subject to personal income tax and contributions in the amount of up to 50,000.00 rubles.

Important! If incentive financial support is transferred, it is part of the salary and is subject to personal income tax in the general manner.

The additional payment is calculated in accordance with the company’s local act or collective agreement.

Example.

Lisitskaya M.A. submitted an application for additional payment for vacation. According to the norms of the collective agreement, she is entitled to half of the salary, which for her position is 29,000 rubles.

Financial assistance for the birth of a child from an employer 2020

One last point. Sometimes a pregnant woman brings to the company a certificate from the antenatal clinic, which indicates the approximate date of birth of the baby and asks to pay her benefits before the birth of the child. This is impossible. Help from the employer is issued strictly after presentation of the newborn’s birth certificate.

Now the fifty thousand non-taxable limit applies to the amount paid to each of the parents (adoptive parents, guardians), including in the case when both parents (adoptive parents, guardian) work for the same employer. It turns out that when paying financial assistance to an employee for the birth of a child, you should ask this employee for a certificate of the spouse’s income. After all, now the fact whether the second parent received “children’s” financial assistance or not does not matter for personal income tax purposes.

Calculation of financial assistance to civil servants

The Labor Code of the Russian Federation (Article 136) stipulates the list of mandatory payments that are due to an employee of an institution; as for financial assistance to civil servants for vacation, it is not mentioned here.
But additional information can be easily found in other articles - 135 and 144. As for the conditions, size and rules of accrual, they are discussed in local acts. There are a number of nuances to consider here:

• If the payment is of an incentive nature, the source of accruals is the wage fund. The amount of payment in this case ranges from 50 to 200 percent of the salary.
• Social payments are subject to taxation (if they are paid within the framework of an employment relationship).
• Other social payments are made based on the employee’s application. The amount of financial assistance to civil servants in this situation is determined individually. The reason, as a rule, is the death of a close relative, dismissal, natural disaster, and so on.

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Some employees are not entitled to funds, and it is precisely when they are sent on leave without returning to work (that is, the person quits immediately), the service is up to six months, or the employee goes on maternity leave (pregnancy).

Financial support from the company in case of force majeure situations is determined individually and depends on many factors. As for vacation, the calculation of financial assistance is carried out taking into account the information and the collective agreement or other acts of the enterprise. For example, if the increase in vacation is 50%, the calculation is performed as follows (for a salary of 50,000 rubles):

• The payment amount is 50,000*0.5 = 25,000 rubles.
• The base for paying tax is 25,000-4000 = 21,000 rubles.
• Taxation - 21,000*0.13 21,000*0.22 = 7350 rub.

As a result, the employee receives vacation pay, taking into account financial assistance in the amount of 50,000 (25,000-7350) = 67,650 rubles.

(as amended as of December 26, 2020)

Appendix No. 3 to the order of the Federal Service for Supervision in the Sphere of Transport of December 8, 2008 No. NL-1385fs

(as amended on October 16, 2012)

1. These Regulations were developed in accordance with the Federal Law of July 27, 2004 N 79-FZ “On the State Civil Service of the Russian Federation” (Collected Legislation of the Russian Federation, 2004, N 31, Art. 3215; 2006, N 6, Art. 636 ; 2007, N 10, art. 1151; N 16, art. 1828; N 49, art. 6070;

2008, N 13, Art. 1186), Decree of the President of the Russian Federation of July 25, 2006 N 763 “On the salary of federal civil servants” (Collected Legislation of the Russian Federation, 2006, N 31 (Part I), Art. 3459; N 38, Art. 3975; 2007, N 1 (Part I), Art. 209; N 13, Art. 1530; N 14, Art. 1664; N 20, Art. 2390; N 23, Art. 2752; N 32, Art. 4124; N 40, Art. 4712; N 43, Art. 5168; N 50, Art. 6255; N 52, Art. 6424;

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2008, N 9, art. 825; N 13, art. 1257; N 39, Art. 4422), Decree of the Government of the Russian Federation of March 24, 2007 N 176 “On remuneration of employees of federal government bodies holding positions that are not positions in the federal state civil service” (Collected Legislation of the Russian Federation, 2007, N 14, Art. 1689; N 44, Art. 5375;

2. Payment of financial assistance is made on the basis of a resolution of the head of the Service on a written application of the employee to provide him with financial assistance within the wage fund during the calendar year: - to a civil servant - in the amount of one monthly salary; - to an employee - in the amount of two official salaries .

3. If there are savings in the wage fund, financial assistance can be provided: - in the event of the death of close relatives of a civil servant (employee) upon his application and upon presentation of a copy of the death certificate and documents confirming relationship with the deceased - in the amount of 10,000 rubles; - in other cases, with the consent of the head of the Service, in each case separately, but not more than 3 (three) monthly salaries.

4. An application addressed to the head of the Service and the documents provided for in paragraph 3 of this appendix are submitted to the Administrative Department. (Clause as amended, put into effect on December 30, 2012 by order of Rostransnadzor dated October 16, 2012 N AK-521fs.

5. The decision to pay financial assistance provided for in paragraph 3 of this appendix is ​​formalized by order of the head of the Service.

6. Financial assistance is not paid to: - civil servants (workers) on parental leave before the child reaches the age of three, except for the cases provided for in paragraph 3 of this appendix; - civil servants (workers) dismissed from the Service and received financial assistance in the current calendar year and newly admitted to the Service in the same year, except for the cases provided for in paragraph 3 of this appendix;

– civil servants (workers) dismissed on the grounds provided for in subparagraphs 2-8 of paragraph 1 of Article 37 of the Federal Law of June 27, 2004* N 79-FZ “On the State Civil Service of the Russian Federation”.________________* Probably an error in the original. It should read “dated July 27, 2004.” – Note from the database manufacturer.

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If financial assistance has already been paid to civil servants (workers) in the current year, then the paid financial assistance is not subject to withholding.

7. The total amount of financial assistance paid in a calendar year to a specific civil servant (employee) is not limited to the maximum amount.

8. When granting annual paid leave, a one-time payment is paid: - to a civil servant - in the amount of two monthly salaries; - to an employee - in the amount of two official salaries.

9. The specified lump sum payment is made once a year upon the written application of the employee when he is provided with one of the parts of the annual paid leave.

10. The decision on a lump sum payment is formalized by order of the Service.

11. If a civil servant (employee) has not used his right to leave during the year, this lump sum payment is made at the end of the year upon his application, the decision on payment is formalized by order of the head of the Service.

Appendix No. 4 to the order of the Federal Service for Supervision of Transport dated December 8, 2008 No. NL-1385fs

1. Approve the attached Regulations on the procedure for paying financial assistance to federal state civil servants of the customs authorities of the Russian Federation.

2. Recognize as invalid the order of the Federal Customs Service of Russia dated September 14, 2006 N 875 “On approval of the Regulations on the procedure for paying financial assistance to federal state civil servants of the customs authorities of the Russian Federation” (registered by the Ministry of Justice of Russia on October 3, 2006, reg. N 8348), paragraph 1 of the order Federal Customs Service of Russia dated July 31, 2007 N 917 “On amendments to the orders of the Federal Customs Service of Russia dated September 14, 2006 N 875 and dated October 30, 2006 N 1058” (registered by the Ministry of Justice of Russia on August 20, 2007, reg. N 10008). Monitoring execution I reserve this order.

Head Actual State Advisor of the Customs Service of the Russian Federation A. Belyaninov

Registered with the Ministry of Justice of the Russian Federation on August 11, 2014, registration No. 33529

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Application

1. These Regulations determine the procedure for paying financial assistance to federal state civil servants of the customs authorities of the Russian Federation (hereinafter referred to as civil servants, customs authorities).

a) on parental leave until the child reaches the age of one and a half or three years;

b) dismissed from the customs authorities and received financial assistance in the current calendar year and re-employed in the same year to serve in the customs authorities.

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a) the birth of a child on the basis of a copy of the birth certificate in the amount of up to two salaries;

b) the death of his parents, children, spouse, siblings on the basis of a death certificate in the amount of up to four monthly salaries;

c) in connection with loss or damage to property as a result of a natural disaster, fire, theft, accidents of gas and water supply systems, heating on the basis of certificates from the relevant authorities in the amount of up to four monthly salaries;

d) necessity on the basis of supporting documents - in the amount of up to two salaries. The decision to pay financial assistance in these cases is made on the basis of a reasoned application from a civil servant addressed to the head of the customs authority or a person authorized by him, agreed with the immediate superior.

What payments are due at the birth of a child in 2020?

In accordance with paragraph 4, paragraph 1, art. 218 of the Tax Code of the Russian Federation, for the first and second child you can receive a tax deduction in the amount of 1,400 rubles, but for the third the amount already increases and will be 3,000 rubles. The largest amount of tax deduction is due to persons raising disabled children: 12,000 for parents and 6,000 for other persons.

Cash payments for pregnancy and childbirth in 2020 (“maternity benefits”) are one of the types of insurance coverage for compulsory social insurance and are regulated not only by the Federal Law of May 19, 1995 No. 81-FZ “On state benefits for citizens with children,” but also Decree of the President of the Russian Federation N 822 “On the Social Insurance Fund of the Russian Federation” dated 08/07/1992. That is, maternity benefit for a child is an insurance payment provided for by insurance legislation at the federal level.