Regulations on financial assistance to employees 2020: sample act on the provision of financial support to employees and the procedure for its payment

Supporting a person who finds himself in a difficult situation is a noble act, regardless of who provides it - an ordinary person or an organization. Organizations carry out such an action in the form of material assistance. But unfortunately, providing assistance from an enterprise, if not properly executed, can bring losses to the benefactor and even penalties from the Federal Tax Service.

What is financial assistance, who is entitled to it, what conditions are required, the amount of assistance, is it subject to taxes? How to get financial assistance at work? The information below will help answer these questions.

Material assistance, by definition, is support in material or monetary form that is provided by various enterprises and organizations to employees in need and their close relatives. This is one of the types of social guarantees that an employer provides to an employee.

The law regulating the standards for payments of material assistance is the Labor Code of the Russian Federation. Funds for its provision may have different sources of origin.

If funding is allocated from the budget of the country (region), then it is federal, regional assistance; if it is provided by an enterprise, it is production assistance.

The assignment of financial assistance is carried out both to one employee and to different employees. This happens at different intervals:

at one time;
repeatedly throughout the calendar year.

Financial assistance is paid to support an employee in financially difficult, unforeseen circumstances. It is not the result of work, a reward for conscientious work or professional excellence.

A prerequisite for assigning financial support is justification - an order approved by the company's management in accordance with the accepted procedure. To determine such a procedure, a special act is created - the Regulations on Financial Assistance to Employees - a sample of it is given below. Official name: Regulations on the provision of financial assistance to employees. It sets out clear reasons and conditions underlying such support with a designated amount in certain circumstances: payment of financial assistance in connection with the death of a close relative, the birth of a child, additional payment for the next vacation, for training, treatment and other situations.

There is no strict procedure regulated by law in the development of this Regulation, however, the requirements of the Labor Code of the Russian Federation must be observed, in particular, Article 8. And also Article 372, which provides for the coordination of the contents of this document with the body representing the interests of the employees of the enterprise (trade union).

The algorithm for developing the Regulations looks like this:

Issuing an order from the manager to create a draft Regulation.
Development of this project.
Coordination of the draft Regulations with the trade union (other representative body).
Approval of the agreed act and its entry into force.
Written familiarization of employees with the approved Regulations.

There is an option to regulate the provision of material support, not necessarily by a similar adopted act, but also by the Regulations on the remuneration of workers, to which the corresponding clauses are added. Thus, the employer can allocate funds to finance assistance from the wage fund . Also, for such payments, management uses the profits of the enterprise.

The purpose of approving the Regulations on the provision of financial assistance to employees

The Regulations on financial assistance to employees (hereinafter referred to as the Regulations) are approved by order of the director in order to streamline relations when providing assistance to employees of the enterprise working under an employment contract. The more detailed the text of the document is, the easier it is to control its execution and the clearer the conditions for receiving funds by an employee of the enterprise.

The adoption of the Regulations is necessary in order to increase the level of social protection of employees, create a feeling of concern for the enterprise, inspire trust, interest in the activities and promotion of the company, and create conditions for the conscientious performance of duties. It comes into force from the moment the approval order is signed, and is valid until it is canceled or a new Regulation is adopted.

https://youtu.be/cJVUulTEHfc

Structure and features

There are no special conditions and requirements for the execution of various stages of the provision regarding financial assistance, since this document is not mandatory.
It is filled out randomly, taking into account the specifics of the enterprise. The sections include a general part that displays:

the purpose of development and approval of this document;
the name of the official who is responsible for compilation;
to whom the established rules are applied;
sources of financial assistance payments.

The next paragraph indicates on what basis the payment is made. Indicate situations that may serve as a reason for providing monetary support with a limitation in amount. Report the necessary supporting documents proving the reality of the events that occurred.

For example, the provision includes the following conditions:

Marriage, you need to present a marriage certificate, assistance in the amount of 4,000 rubles is provided for this.
When a child is born, you need his first identity card, a birth certificate; in this case, the company issues 6,000 rubles.
Anniversary dates, they can be seen from the applicant’s passport, the manager is ready to pay 3,000 rubles.

The next section points to:

procedure for providing assistance;
the person who makes the decision;
consideration and registration of the application;
time frame for final verdict.

The established period for obtaining permission for financial assistance limits the actions of the manager with a long consideration of the request. In addition, the final part states the reasons why additional funds are refused.

Documents for download (free)

Form of the provision on financial assistance

It is necessary to indicate the time of entry into force of the local regulatory act and for what period it is issued.

When can financial assistance be provided?

Material assistance can be one-time or multiple, targeted and non-targeted. If targeted assistance is designed to cover specific expenses, then non-targeted assistance is aimed at restoring the employee’s position.

Cases when non-targeted financial assistance can be provided:

birth of a child;
marriage;
death of an employee (working or dismissed), a close relative of the employee;
unforeseen circumstances (compensation for damage, loss of real estate, fines, payments for division of property);
other social needs.

Cases when targeted financial assistance can be provided:

expensive treatment of an employee, purchase of medications, outpatient and inpatient treatment, surgical operations;
training of the employee or his children;
treatment in a sanatorium for medical reasons;
causing material damage due to emergency circumstances (natural disaster, flooding of an apartment, theft, theft of property, etc.);
a woman is on maternity leave aged 1.5 to 2 years (one-time);
employee retirement, including due to disability and illness.

Who decides on the payment of financial assistance?

The basis for the decision is a statement from the employee indicating the reasons and amount of assistance required. The application is accompanied by supporting documents: receipts for payment of medications, a certificate of disability, a treatment agreement, copies of a marriage certificate, birth certificate, etc. The decision can be made by the employer alone or by a commission.

The commission making the decision may include the head of the personnel department, a representative of the trade union and the head of the department in which the employee is registered. The decision is formalized by an appropriate order, which is drawn up in any form and signed by the director of the company. It is allowed to approve the form (form) of the order, on the basis of which the decision on payment is made.

Sample Regulations on the provision of financial assistance to employees

The structure of sections of the Regulations may look like this:

Questions this section should answer

What determines the Regulation, the purpose and mechanism of its action.

Source of financial assistance payment

What funds will be used to provide financial assistance to an employee of the enterprise?

Amount of financial assistance payments and reasons for payments

What are the cases of providing targeted and non-targeted financial assistance? How much is its size in each specific case? What categories of workers can be provided with financial assistance?

Procedure for providing financial assistance

What documents should be attached to the application for financial assistance, application form for its provision

Procedure for consideration and approval of an application

Who approves and registers the employee’s application for financial assistance. How long does it take to consider this application?

Terms of provision of financial assistance and grounds for refusal to provide

How long to wait for financial assistance. On what basis may a refusal to provide it be made?

A sample provision on financial assistance to employees can be downloaded on our website.

Regulations on bonuses and financial assistance to employees of the company (form, sample - 2020)

The labor legislation of our country provides for the possibility of an enterprise or organization issuing internal regulations that are mandatory for all employees of the company. Such documents should not contradict Russian labor law.

The basic rights and obligations of the employee and the employer are set out in the labor code. It contains provisions regarding material incentives for workers. Bonuses for employees can be provided either on an ongoing basis or at a time. At the same time, the code does not establish maximum amounts of monetary payments. However, despite the fact that the labor code and other federal legislation do not establish in detail the procedure for bonus payments to employers' employees, this area of labor law must be streamlined. Local acts of the employer's enterprise are intended to do this.

These documents are developed at the direction of the enterprise management and are accepted by the head of the organization. Sometimes this is done by issuing an appropriate order. In other cases, a document acquires its legal force by the field of approval on the original document. In any case, the document must be delivered to each employee against signature.

The regulation on bonuses is one of the variants of a local act and is intended to regulate the procedure for providing material incentives to the company’s employees. This document is mandatory for execution by all employees of the employing enterprise with whom an employment contract has been concluded with the employee. The bonus regulations determine the amount and procedure for payment of monetary remuneration for achievements in the field of labor. Additional payments may be associated with an increase in the complexity of the employee’s performance of certain job functions. Such an act may establish maximum remuneration amounts, as well as their differentiation depending on the position held.

The bonus regulations may contain rules on monthly (quarterly, annual) bonuses. It is not prohibited to determine the dependence of the amount of remuneration on length of service, as well as length of service with a particular employer.

The amount of material incentives can be set in digital values, and can also be a multiple of the salary for the employee’s position. If annual mandatory incentives for employees are established in the form of a developed payment scale, and the amount of incentives is set depending on the established amount of wages, then it is not prohibited to pay monetary compensation to the head of the company.

In accordance with the bonus regulations, a reduction in the amount of material incentives may be provided, as well as its cancellation, depending on whether the employee has disciplinary sanctions.

Our website contains various examples of bonus regulations. You can view them in the “Sample Documents” section. Legal analysis of such documents was carried out in articles published in the “Question and Answer” section. Below is one of the typical options for bonus provisions.

I APPROVED Gen. Director of LLC "World of Underwater Technology and K" Gardozhny Ratmir Fedoseevich

_____________________________ (full name, signature)

December 10, 2013.

Regulations on bonuses, financial assistance and loans

1. GENERAL PROVISIONS

1.1. This provision, hereafter referred to as the “bonus provision”, was prepared and approved in full compliance with the current laws of Russia and presupposes a regulated procedure and conditions for remuneration of employees, as well as options for material incentives and incentives for employees of Mir Underwater Equipment and Co LLC.

1.2. This bonus provision applies to citizens, hereinafter referred to in the provision as “Workers or employees”, who carry out labor activities for the Employer in accordance with employment contracts concluded with them and hired in accordance with the administrative acts of the Employer (hereinafter referred to as “Employees”) .

1.3. In the bonus provision under consideration, wages mean money paid to employees for work performed, including various monetary payments made by the Employer to its employees in connection with the performance of their labor functions.

1.4. The salary of the organization's employees includes:

1.4.1. Job salary.

1.4.2. Various bonuses for the conscientious performance by employees of their labor functions, made in addition to wages in accordance with this bonus regulation and the employment contract with the employee.

2. EMPLOYEE REMUNERATION SYSTEM

2.1. In this bonus regulation, the remuneration system refers to the method of calculating the amount of monetary remuneration to be paid to the employee in accordance with the amount of work performed and/or the results of work.

2.2. The organization establishes a time-based bonus system of remuneration, unless the employment contract with the Employees provides otherwise.

etc…

Order the preparation of the necessary document according to your personal order.

The details of the parties have been changed, any similarities are random.

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. And 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.

When is a relief provision required?

Financial assistance can be provided:

one-time to a specific employee in a specific situation - this type of assistance can be provided on the basis of an order issued by the head of the organization;
regularly to different employees based on the standards established at the enterprise.

It is precisely in the latter case that a provision on financial assistance , regulating the procedure for its provision.

The presence of such a document, which clearly indicates the grounds and amount of payments due to employees from management, allows in some cases to reduce taxable amounts. In particular, paragraph 28 of Art. 217 of the Tax Code of the Russian Federation provides that employees do not pay taxes on assistance, the amount of which does not exceed 4,000 rubles, received from the enterprise in connection with retirement due to old age or disability.

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Contents of the provision on financial assistance

There are no requirements for the content of the provision on the payment of financial assistance to an employee (preschool educational institution, for example, or a trade union organization), since this document is not mandatory. Therefore, an organization can compile it in any form, taking into account the specifics of its activities. You can start from the sample that we provide at the end of the article.

In any case, the document must contain sections:

In this part it is necessary to reflect the following information:

the purposes for which the document is developed and approved;
by whom it is approved;
to whom the established rules apply (to all employees, or to those who work for more than a certain period, for example, more than a year);
What funds are used to pay for financial assistance?

2. Bases and dimensions of financial assistance.

This section specifies a list of situations when an employee can ask for monetary support, the amount of such payment, as well as the necessary documents that will confirm that the specified event occurred in the employee’s life. For example, you can include the following items:

in connection with a marriage (upon provision of a marriage certificate) - up to 5,000 rubles;
in connection with the birth of a child (upon provision of a birth certificate) - up to 5,000 rubles;
in connection with birthday anniversaries (50 years, 55 years, 60 years, 65 years, 70 years, etc.) - up to 5,000 rubles.

3. Procedure for obtaining financial assistance

The procedure for registration and who makes the final decision is indicated.

4. Final part.

It states from what moment the local normative act comes into force and its validity period.

How to approve the procedure for paying employees mat support?

It was stated above that the Regulations on the provision of financial assistance to employees is not a mandatory document.

It is drawn up in cases where an enterprise (organization) intends to pay compensation or incentive payments to its employees.

The document is drawn up in any form, taking into account the basic requirements of office work.

It is prescribed independently by the employer or one of the employees in accordance with the instructions of the management.

The presented local act can be drawn up on the basis of standard Regulations with modifications in accordance with the specifics of one’s own production.

The exclusive right to approve the Regulations rests with the manager. All employees should be familiarized with the document for signature. One copy must be placed in the company's accounting department for free inspection by all interested workers.

Contents of the act on the provision and payment of financial assistance to employees

The legislator does not put forward special requirements for non-binding local regulations of enterprises (organizations) to which the Regulations on financial assistance are included.

It can be summarized or outlined point by point.

The more detailed the procedure for providing employees with financial support is described in the document, the easier it will be to implement in practice.

This act must include:

The main part (the purpose of drawing up the Regulations, the official(s) authorized to approve it, the circle of employees entitled to apply for financial assistance, the persons responsible for the execution of the act, the funds from which deductions will be made, etc.);
Special part (grounds for payments (birth of a child, anniversary, material damage incurred, etc.), their size (in a fixed amount of money, as a percentage of salary, as a percentage of the fixed maximum amount of financial assistance at a particular enterprise), the procedure for providing assistance ( how an application for payment is drawn up, to whom it is submitted, by whom it is reviewed), methods of transfers (cash payment from the cash desk, transfer to a salary card), etc.
Conclusion (validity period of the document, entry into force).

The employer has the right to include in the Regulations any items that take into account the specialization of production.

Sample Regulations on the provision and payment of financial assistance to employees of an organization - word.

Is it possible to include a clause in the Remuneration Regulations?

Financial assistance may be provided for by any local regulations, including Regulations on remuneration.

Also, the presence of a corresponding clause in the document providing for the payment of wages does not exclude the possibility of detailing the provision of financial assistance in a separate act.

As a rule, small enterprises (organizations) do not have a special document regulating the payment of financial assistance, but introduce a separate clause in the collective labor agreement, individual agreements or in the Regulations on remuneration.

Order approving the provisions on financial assistance

The local regulatory act is approved by the director of the organization. This can be done in two ways:

Place the visa in the upper right corner of the document in the “I approve” column.
Publications order.

The order is drawn up in any form on the organization’s letterhead. It indicates the name of the document, the date and place of its preparation, the date from which the local regulatory act on financial support for employees begins to operate, and the person responsible for familiarizing all employees.

When approving, the opinion of the trade union (if any) should also be taken into account.

Financial assistance in the regulations on wages at the enterprise

It is possible not to create a separate document, but to register such a section in the regulations on remuneration.

This document must be presented to all employees of the organization under the personal signature.

The law regulating the standards for payments of material assistance is the Labor Code of the Russian Federation. Funds for its provision may have different sources of origin.

If funding is allocated from the budget of the country (region), then it is federal, regional assistance; if it is provided by an enterprise, it is production assistance.

The assignment of financial assistance is carried out both to one employee and to different employees. This happens at different intervals:

at one time;
repeatedly throughout the calendar year.

Financial assistance is paid to support an employee in financially difficult, unforeseen circumstances. It is not the result of work, a reward for conscientious work or professional excellence.

The algorithm for developing the Regulations looks like this:

Issuing an order from the manager to create a draft Regulation.
Development of this project.
Coordination of the draft Regulations with the trade union (other representative body).
Approval of the agreed act and its entry into force.
Written familiarization of employees with the approved Regulations.

Regulations on providing financial assistance to employees

Appendix No. 10 to the Collective Agreement of Promservice OJSC dated January 10, 2017

General provisions These Regulations systematize and regulate the procedure for providing financial assistance to employees of the enterprise Promservice OJSC. Providing financial assistance to employees is carried out to resolve their socially important tasks of an urgent, unforeseen and urgent nature, relating to issues of restoring health, improving living conditions, helping relatives, training and other needs. By allocating funds, the company aims to take care of its employees, increase the level of their social protection, and stimulate interest in effective work, further development, and high-quality performance of professional duties. This Regulation applies to all personnel of the enterprise without exception. Financial assistance is provided to an employee regardless of the duration of work at the enterprise, profession and salary level.
Types of financial assistance. Depending on the frequency, financial assistance is assigned and paid at a time or multiple times throughout the calendar year. Depending on the use of funds, financial assistance is provided as targeted or non-targeted. Targeted financial assistance is issued for specific targeted needs in specific situations. To receive it, the employee must submit documents that can confirm the fact of the circumstances. Non-targeted financial assistance does not have a special focus; it is paid to improve the employee’s standard of living and improve an unfavorable financial situation.
Justifications for providing financial assistance and the amount of payments. Financial assistance can be provided in the situations listed below and within fixed amounts. Targeted assistance is provided to employees in connection with the death of a close relative, as well as the death of the employee himself (issued to a family member of the employee) - up to 30,000 rubles; birth of a child - up to 50,000 rubles; marriage - 20,000 rubles; anniversary - 10,000 rubles; a serious illness associated with long-term treatment in a hospital hospital, for the purchase of expensive medications, payment for a complex operation of an employee, as well as his close relatives - up to 50,000 rubles; sanatorium holidays and treatment on the recommendation of a medical institution - up to 20,000 rubles; training an employee or his children - up to 20,000 rubles; loss or damage to property: causing material damage to an employee due to burglary, flooding (fire) of an apartment and other unforeseen incidents - up to 50,000 rubles. Non-targeted financial assistance is provided to employees: for health improvement when granted annual basic leave - up to 30,000 rubles once a calendar year; in the case of a difficult financial situation of an employee, from 10,000 to 30,000 rubles once a calendar year. The company allocates material assistance taking into account its current financial capabilities.
The procedure for registration and decisions on providing financial assistance. The basis for providing financial assistance is a written request from a citizen addressed to the responsible manager, where he is obliged to indicate the reasons for receiving and the amount of assistance. The application should be supported by documents using appropriate copies of documents: birth certificates, death certificates, marriage certificates, agreements, invoices, travel vouchers, checks for payment of expenses, copies of acts recording an emergency, for relatives - documents confirming the degree of relationship. The decision to provide financial assistance is made by a commission consisting of representatives of the personnel service, trade union, as well as the immediate supervisor of the recipient of assistance. The decision of the commission is approved by the general director of the enterprise. The approved decision comes into force by issuing an order from the manager to provide financial assistance.
Sources of allocated funds. Financing aimed at providing material assistance can be allocated from the profits of an enterprise or a special fund related to the payroll. These sources are determined for each case individually and must be indicated in the relevant order.
The procedure for making changes to these Regulations. The approval of these Regulations is formalized by order of the General Director. Amendments and additions to this Regulation are prepared by the personnel service and formalized by order of the general director. The basis is a memo from the initiator with adjustments and reasons for the proposed changes.
Financial assistance is paid by the accounting department of Promservice OJSC by transferring it to the recipient’s salary card from the company’s current account.
The regulation comes into force on January 10, 2020.

General Director Ivanov A.V.

The contents of this sample are approximate. In each individual company, it can be modified taking into account the specifics of the enterprise and its financial capabilities.

How to draw up an order for financial assistance

The provision of material support to the employee is implemented after the issuance of the order. The order, of course, must be drawn up legally competently, taking into account the legal framework, adhering to the legislation of the Russian Federation. Directly, the norms of the Labor Code of the Russian Federation do not provide for requirements for the execution of this order; the right to draw it up remains with the management of the enterprise.

When issuing an order, the personnel service must rely on the Regulations approved by the management of the enterprise, since it clearly defines the procedure for its appointment and payments. To prepare an order, you do not need to resort to a single form. It is drawn up in any form indicating the list of documentation that formed the basis for the decision:

Regulations on the provision of financial assistance to employees of the enterprise;
written request from the employee;
a document to confirm the fact of the event;
decision of the commission (agreed with the head) on the relevant issue.

This documentation is not mandatory, but its presence is desirable, since the payment of taxes and contributions depends on the calculation of financial assistance. Therefore, adherence to order and the availability of documentation will ensure the correct approach to the payment of financial assistance to an employee.

What is financial assistance

The current regulatory framework does not provide either a specific definition of the concept of material assistance or methods of providing it, unless we are talking about state-owned enterprises.

In practice, it refers to payments in various forms from the organization in which the recipient works, for himself and his family members upon the occurrence of an event recorded in local acts and confirmed by documents. The list of these events is also presented in the Labor Code.

Since at the highest level there are no requirements for the timing and volume of accrual, we can talk about the absence of uniform legal grounds. It is important to emphasize that assistance is targeted, and its voluntariness depends on many factors (mainly on the loyalty of management).