Financial assistance for treatment is payments to employees of an enterprise, which are made by the employer of their own free will and at their request.
It should be noted that the current legislation does not oblige the employer to provide financial assistance to the employee, since, based on the definition given in GOST R 52495-2005 “Social services to the population. Terms and definitions", approved. By Order of Rostekhregulirovanie dated December 30, 2005 N 532-st, such payments are not related to the results of the enterprise’s economic activities and the specific production results of the employee when performing his job duties. Consequently, financial assistance in connection with an employee’s illness is paid at the discretion of the employer, and its amount depends on the decision of its manager.
In what cases is it necessary
The labor law in the provisions of Article 135 reflects the employer’s ability to pay financial assistance to employees. This should be seen as a right, not an obligation. That is, the management of the enterprise makes a decision as to whether to transfer money to a specific employee or not.
First, the financial capabilities of the organization are assessed, then a decision is made on payment. These provisions must be specified in the local regulations that the company uses.
In most companies, collective agreements specify the procedure according to which the team is provided with material support. This happens if unforeseen circumstances arise in the employee’s life. This circumstance entails the formation of additional expenses.
It is taken into account that the amount of such costs is large. It is important to note that the list of such situations cannot be unlimited. In this case, the provisions of Article 270 of the Labor Code of the Russian Federation are taken into account.
The legislator indicates that the payment should not be subject to taxes, provided that its size does not exceed 4 thousand rubles. This point is subject to special control by the fiscal authorities. Currently, a certain list of such circumstances is applied, in the event of which assistance is paid. Most often, these situations are described in local regulations and are considered the basis for providing funds from the company’s budget.
These include:
- the birth of a child;
- marriage;
- vacation;
- death of a close relative;
- difficult situations in life.
Each case is assessed separately by the management of the enterprise. It is taken into account that now the citizen will have to unplannedly spend a large amount.
Concept and conditions for receiving financial assistance
Financial assistance is a monetary payment provided to a certain category of citizens by government social protection authorities or an employer. The payment can be either one-time or monthly. The following socially vulnerable persons can count on financial support:
- having low-income status;
- temporarily unemployed;
- raising disabled children;
- persons who have lost close relatives;
- large families with minors of school age;
- orphans and other persons.
Depending on the regions of the Russian Federation, social assistance programs for citizens may be provided to a greater or lesser extent. Basically, the entire burden of measures for social, material and other possible support for citizens in need lies on the shoulders of government agencies. First of all, assistance is provided by social protection authorities, sometimes the Pension Fund.
Document structure
When forming the act in question, you will need to take into account the structure. It consists:
- A cap . It is located in the upper right corner. This part reflects the name of the company and information about the manager. Similar information must be reflected about who is asking for financial assistance.
- Main part . The title of the document is indicated here. Then the essence of the current situation is described. It is recommended to use a phrase like “I ask you to provide me with financial assistance in connection with...”. It is necessary to indicate the reason why the money was required.
- Payment amount . The amount is reflected in words and figures.
At the end of the act, it is necessary to put the date of formation and the signature of the applicant.
Sample application for financial assistance
In this section we have provided a sample of how to write an application for financial assistance.
How to compose it correctly? The text must indicate the reason that prompted you to contact the employer for financial support. It is also advisable to indicate how much amount is needed. Supporting documents must be attached to the application form for financial assistance. After receiving an application from an employee, the employer draws up an order to pay financial assistance in a certain amount.
Due to the death of a relative
If a person dies in the family, this affects not only the emotional state, but also the financial one. For this reason, many companies provide financial assistance in the event of such circumstances to protect the collective. Such payments provide preferential taxation.
To do this, local regulations must reflect that the company can pay assistance and regulate this process. For this purpose, management may issue a separate regulation, which includes information regarding the payment of assistance. In addition, such provisions may be enshrined in a labor or collective agreement.
These rights can be used not only by employees of the enterprise who have lost relatives, but also by members of their family in the event of the death of an employee. The first act in accordance with which assistance is accrued is a written request from the employee. It is drawn up in the form of an application. In addition to the request itself, you will need to reflect in the document:
- data of the head of the enterprise;
- information about the employee;
- an indication of the degree of relationship with the deceased citizen (it is worth considering that most often assistance is paid only if a close relative has died, for example, father, mother, husband, etc.);
- the amount the employee expects (it is possible to indicate the amount of double salary);
- list of papers attached to the application.
At the end of the paper the date of formation and the signature of the citizen are reflected. Regardless of whether the amount is specified in the application or not, it is reflected in the order on the basis of which assistance is paid.
When and who is entitled to financial assistance for treatment?
Employees of enterprises can count on financial assistance under the following circumstances:
- In emergency situations.
- At birth and caring for children.
- Due to the deterioration of the health of a colleague and/or his relatives.
- The passing of a relative.
- Under other circumstances.
The provision of financial support in case of illness of an employee (or his relative) is provided by order of the head of the company. The amount of such assistance may be regulated by internal departmental documents, for example, in a collective agreement or in an employment contract.
If force majeure circumstances arise, the employee will need to submit an application to the company management for financial assistance. The appeal can be written in a free style, but if the company has adopted approved rules for providing financial assistance, it must be based on them. Certification certificates will need to be attached to the application. With financial assistance for health restoration, this could be:
- A photocopy of the medical history.
- A photocopy of the treating doctor's recommendations.
- Photocopy of the hospital form.
- A photocopy of the contract for the operation.
- Materials certifying the need for expensive medical services.
- Materials certifying the actual costs under the agreement, signed by the applicant.
You can purchase support:
- Low-income workers.
- Temporarily unemployed citizens.
- Parents of a disabled child.
- Relatives of a deceased relative at his funeral.
- Large families with children under 14 and 18 years of age.
- Orphans.
- Family members whose breadwinner has died or been killed.
Financial assistance for vacation
The funds that are paid to a citizen in connection with going on vacation may be named differently in local regulations. For example, some organizations call these funds as vacation pay, bonuses, etc. If we consider this payment from a tax perspective, then it is important how the employer transferred the funds according to the documents.
In connection with treatment, surgery
If a company values its employees, it often provides them with assistance in case of illness. This need arises when a citizen is undergoing treatment or needs expensive medications. There are no statutory restrictions on the amount that can be provided to employees. The only limitation is the amount that is not subject to tax payments. For this purpose, the value should not be more than 4 thousand rubles.
This amount is reflected per employee per year. Regardless of the situation, the decision to provide funds is made by the company’s management team. Due to the fact that the payment is individual in nature, it cannot be taken into account in the general payment system. Funds are provided from unspent financial reserves.
To receive help, a person will need to write an application. The act reflects the usual details and the reason for which the funds were required. It is acceptable not to provide details, but to reflect the injuries received and the diagnosis made. This is due to the fact that this information can be obtained from the papers attached to the application.
If management makes a positive decision, an order is issued and money is given to the person.
Reasons for payment
Financial assistance is paid based on the employee’s personal application. As a rule, it is accompanied by papers that explain why he is asking for financial support. But since the decision to issue financial assistance is entirely within the competence of the employer, and the procedure and conditions for such payment are not regulated by law, the employer has the right to pay financial assistance without supporting documents - only on the basis of a personal request and oral explanations of the employee.
Please attach the following documents to your application for financial assistance due to illness:
- an agreement with a licensed medical organization;
- certificate - doctor's referral;
- documents confirming actual payment (payment documents, invoices, invoices, receipts, etc., issued in the name of the applicant, and KKM checks for the purchase of medicines);
- personalized recipes;
- various types of certificates from a medical institution confirming the need for paid expensive treatment for vital indications.
Due to a difficult life situation
The management of the organization has the opportunity to provide financial assistance to its employees, regardless of the situation. However, this cannot be considered one of the responsibilities of firms. Such will must be reflected in a local act. The main requirement is not to contradict the Labor Code and the Tax Code of the Russian Federation.
The following nuances need to be taken into account:
- It is not allowed to establish a permanent nature of the payment, that is, the assistance must be one-time and have individual significance;
- if the amount is 4 thousand rubles, then it is subject to mandatory taxes;
- The amount of the additional payment is determined by the company; the employee cannot appeal it.
Is alimony withheld from financial assistance by law?
Important! It is necessary to note that when providing an employee with financial assistance in the form of payment of benefits established by internal local regulations, deductions for alimony obligations are not allowed from him.
This is due to the fact that such payments have targeted status.
When such a payment is included in wages, alimony obligations are withheld in the amount specified in the writ of execution.
Watch the video. Financial assistance and compensation payments:
https://youtu.be/_luw_iioFMM
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In connection with the birth of a child
If a child appears in a family, this inevitably leads to an increase in spending. For this reason, companies often provide assistance in such a situation. This reason is reflected as a basis for providing funds, along with other reasons. This is indicated in the collective or labor agreement. Even if this rule is not written down anywhere, the legislation does not establish a ban on providing funds to employees.
Contacting the management of the enterprise occurs using written form. You need to use a form of act developed in the organization or a free form. Documentation confirming the birth of the baby must be attached to the application.
This payment should not be confused with benefits that are provided for the maintenance of children under the mandatory program. The amount is set by the company. Therefore, the employee can indicate the exact amount in the application or not do so.
https://youtu.be/3xTLcvveksQ
