How to write an application for financial assistance sample. Financial assistance and average earnings. Injury at work

Many workers are not aware that when certain life circumstances they can ask for financial support from the enterprise. Meanwhile, according to labor legislation, it is possible to receive financial assistance if information about such financial assistance was indicated in the contract. Financial assistance is issued to provide support to an employee who needs it. However, this service is not provided in all cases. A list of situations in which it can be issued must be contained in the company’s internal documents.

Most often, financial assistance to an employee can be paid when the following situations arise:

at the birth of a child;

in connection with the death of a close relative;

due to illness;

in other situations (wedding, training, etc.).

To take advantage of the required financial support from the company, the worker must write an application addressed to the head of the company and attach all necessary documents. For example, if an employee needs money for treatment, he must attach medical certificates confirming his illness to the document.

When turning to the head of the enterprise with such a request, the employee must understand that the employer is not obliged to give him the amount he asks for. The employer himself determines the amount of payment.

The amount of financial assistance can be fixed only if its amount is specified in the employment agreement. In this case, it will be paid in the specified amount.

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 material 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 for payment financial assistance in a certain amount.

Sample application to the trade union for financial assistance

If the employee is, then he can contact the trade union with a request for assistance financial support due to a difficult situation. As we noted above, this could be an illness, the death of close relatives, the birth of children, etc. All these situations must be spelled out in the organization’s trade union charter or in an appendix to the charter. The union member must attach supporting documents to the written request. For example, at the birth of a baby - a birth certificate. The application is written in any form, addressed to the chairman of the trade union organization. When compiling it, you can use the sample that we have posted below.

The wage regulations or collective agreement of a budgetary or non-profit organization may provide for financial assistance to an employee. This is a one-time cash payment of a non-productive nature. It does not depend on the performance of the enterprise or the work activity of the employee, while the employer or trade union has the right to establish certain conditions and procedures for its provision. To receive a payment, you must fill out the application correctly. In some cases, close relatives can apply.

Grounds for financial assistance

The Labor Code of the Russian Federation does not regulate this issue. Financial assistance from an employer can be paid on various grounds:

to register a marriage;
due to a difficult financial situation (after a burglary, fire, terrorist attack);
loved ones.

Amount of financial assistance

In the public sector, the amount of such support is usually calculated in salaries (tariff rates), less often - in the form of a fixed amount. One-time financial assistance can be paid by decision of the employer or trade union on an individual basis, even if it is not provided for by local regulations or a collective agreement. However, for budget and non-profit organizations this is rather an exception.

Necessary conditions for the provision of financial assistance are often:

certain length of service (length of service);
absence disciplinary sanctions;
availability of savings on the wage fund.

If an employee does not meet the established requirements, he may be denied payment. But, as a rule, the issue is resolved on an individual basis.

Requirements for the content and format of the application

Depending on the source of funding, the application can be submitted:

Addressed to the head of the organization.
To the chairman of the trade union committee, if the payment is provided by the trade union.

A sample of how to write an application for financial assistance can be approved by the local normative act in the form of a form that all company employees are required to use. If it is not there, then you can compose it in free form.

Copies of relevant supporting documents must be attached to the application: certificates, certificates from competent authorities, extracts, checks, contracts, vouchers, tickets.

The text must indicate:

To whom is the application addressed?
Who composed it?
The reason why the employee needs financial support.
You can specify the desired amount.
List of supporting documents.

Sample application for financial assistance addressed to the manager

Sample application to the trade union for financial assistance

Example of an application for financial assistance due to the death of a relative

Taxation of financial assistance

The following payments are not tax free:

not exceeding 4,000 rubles, regardless of the basis on which it was provided (this amount is calculated on an accrual basis for the year). Part of the amount that exceeds the specified limit is subject to personal income tax in the usual manner (clause 28 of article 217 of the Tax Code of the Russian Federation);
in connection with the death of a close relative (if there are documents confirming the relationship and a death certificate);
in connection with damage caused by a natural disaster or terrorist act (subject to a certificate from the competent authorities);
in connection with the birth of a child, an amount of up to 50,000 rubles is exempt from income tax (clause 8 of article 217 of the Tax Code of the Russian Federation).

Withholding alimony from financial assistance

We wrote about this in detail in the article. Some exceptions are established (Resolution of the Government of the Russian Federation of July 18, 1996 N 841). Alimony payments are not deducted from:

in connection with an emergency (natural disaster, cataclysm, catastrophe, act of terrorism);
death of a family member;
marriage;
birth of children;
transfer to work in another area;
humanitarian support;
support in connection with facilitating the detection of terrorist acts and crimes;
reimbursement of the cost of therapeutic and preventive nutrition;
reimbursement of the cost of the employee’s worn-out tools.

For the remaining amounts, alimony is collected in the usual manner.

If it is customary for an organization (individual entrepreneur) to provide financial assistance to its employees, then in order to receive such assistance the employee must write a corresponding application. We will tell you how to write an application for financial assistance in this consultation.

Application for financial assistance: deadlines for writing

The law does not establish deadlines for an employee to submit an application for financial assistance. Each employer has the right to set these deadlines individually.

Application for financial assistance: supporting documents

The employee must attach to the application copies of documents confirming the occurrence of the event in connection with which he will be provided with financial assistance. For example:

birth certificate of the child, if financial assistance is provided in connection with the birth;
death certificate if assistance is provided in connection with the death of a family member or relative of the employee. Keep in mind that financial assistance paid in connection with the death of a family member is fully . Therefore, in such a situation, documents must also be attached to the application confirming that the deceased was a member of the employee’s family.

It is worth noting that in some cases, the employee can bring the supporting document to the employer after payment of financial assistance. For example, financial assistance on the occasion of a wedding is sometimes paid before the wedding takes place. Accordingly, the employee must write a statement before the wedding, and deliver a copy of the marriage certificate only later.

And, of course, situations are possible when an employee may simply not have supporting documents. For example, if help is provided due to a difficult financial situation employee.

From time to time, an employee of an enterprise may encounter unexpected large expenses for a variety of reasons. If internal regulations provide for the provision of assistance at the expense of a business entity and it has a stable financial position, this person can contact his employer with a request to allocate funds to him free of charge.

Material assistance to an employee is the provision of money to him on an individual basis in accordance with current local regulations from the funds of the enterprise.

It can be one-time, that is, allocated in connection with some event once, for example, at the birth of a child, or periodic, provided for by the Regulations on remuneration, for example, quarterly.

Depending on the type of means of assistance, it can be in physical or monetary terms.

There is material assistance allocated for specific needs (targeted) - it requires the provision of supporting documents, and it can also be the provision of financial support in connection with difficult living conditions.

Financial assistance is divided into non-taxable and non-taxable.

However, in any case, regardless of its type, the issue of its provision is decided only by the management of the business entity, taking into account its financial capabilities.

In what case can you get it?

The provision of financial assistance must be provided for by the company’s internal documents, which include the Collective Agreement, Regulations on remuneration or bonuses, and Internal regulations.

But despite the fact that these acts contain rules establishing the procedure for its allocation, it must be borne in mind that we are talking about possibility. If the administration of an economic entity decides to refuse it, it will have every right to do so.

Most often, financial assistance is provided at the request of the employee due to his difficult financial situation. In this case, the employee submits an application to the manager, and if the decision is positive, funds are transferred.

There is also financial assistance at the birth of a child, upon the death of a family member, upon retirement, and in connection with marriage. Local acts may establish the possibility of payment cash when granting leave, the onset of a professional holiday, etc.

Financial assistance taxation

With some exceptions, funds allocated by the company must be included in the employee's income. This means that when paying, a business entity must withhold tax from these amounts at a rate of 13% and charge contributions to extra-budgetary funds on them.

But the Tax Code of the Russian Federation provides for cases when material assistance is not subject to personal income tax and contributions. These include:

Allocation of funds for treatment of people working in the company or for the provision of medical services to members of their families;
One-time allocation of funds to the relatives of a deceased employee or to himself in the event of the death of a close relative;
A one-time payment to the parents of a newborn child in a total amount of no more than 50,000 rubles for two;
Upon provision of appropriate documents, the employee and his family members may be provided with assistance in connection with natural disasters and terrorist attacks;
To an employee or previously retired employee, upon application, up to 4,000 rubles per year, either lump sum or cumulatively.

Important! The company should keep in mind that only correctly executed payments with supporting documents attached may not be taxed. Otherwise, personal income tax must be calculated and the remaining amount sent to the employee.

How to write an application for financial assistance

Let's look at how to write an application for financial assistance. There is no standard, generally accepted form defined for this document. Typically, each company develops its own template, into which the employee must fill out his personal data.

Writing a statement begins in the right corner at the top of the sheet. There you need to indicate to whom the document is addressed - position, name of the organization and full name. leader. This is all written in the dative case. Below you need to fill out who this form is from - job title and full name. employee in the genitive case.

After this, the word “Statement” is written in the middle of the page.

You can also enter the desired amount, however, the issue of the amount of payment will be decided solely by the director of the company.

The document must be accompanied by forms that could serve as confirmation of the request - a certificate from a doctor, police, birth or death certificate, etc. They must be listed in a list after the word “Attachments.”

The writing of the application is completed by affixing the date and personal signature of the employee.

Nuances

If one of the spouses dies, the second spouse can apply for financial assistance at his place of work. To confirm the fact of relationship, in addition to the death certificate, you will also need to attach a marriage document to the form. The same application can also include a request for payment of previously unpaid wages.

If an application is being written for a request to pay financial assistance for the birth of a child, a personnel service employee may ask to bring a certificate from the place of work of the second spouse indicating the fact whether similar assistance was paid there or not. This is necessary for tax purposes.

Application for financial assistance sample

Financial assistance for the birth of a child in 2018 can be paid not only by the state, but also by the employer. In the article we will consider in detail the procedure for applying for financial assistance, a sample application for its payment, reflection in accounting, as well as the imposition of assistance with insurance contributions and personal income tax.

Types of financial assistance

The main financial assistance for the birth of a child is provided by the state; such payments are mandatory. In addition, there are also optional payments, which include financial assistance paid to young parents by employers.

In addition, payments can be one-time or monthly. Another division of payments can be considered based on the source of their payment, that is, federal and regional.

State payments

IN maternity leave the expectant mother leaves at the 30th week, for which reason she is issued a sick leave certificate. Payments due to the expectant mother:

Allowance for registration at the antenatal clinic before 12 weeks of pregnancy, the amount from February 1, 2018 is 632.76 rubles;
One-time payment upon the birth of a child. A young mother receives this benefit after being discharged from the maternity hospital. It applies regardless of whether the mother worked before pregnancy or not. Since 2018, the amount of such payment is 16,873.54 rubles;

To apply for a birth benefit you will have to submit the following documents:

Statement;
Certificate that the second parent did not receive such benefits;
Certificate from the registry office;
Birth certificate (copy and original);
Passports of father and mother (copies and originals).

Important! Since 2018, young parents can receive a monthly payment upon the birth of their first child up to 1.5 years of age. It is paid from the regional budget, and its size depends on the cost of living.

From January 1, 2018, a new payment is also provided. It is provided in accordance with the law “On monthly payments to families with children” and is paid monthly to a young family with the birth of their first child up to 1.5 years of age. The size of the payment will depend on the cost of living established in the region of residence in the second quarter of the year preceding the year of application. In 2018 it will amount to approximately 10,523 rubles.

Financial assistance from the employer

Depending on the organization, a young mother may receive financial assistance from her employer. Sometimes this is provided for by company policy, and in some cases the employee may ask for help on her own initiative. But it should be remembered that the employer is not obliged to satisfy the request of his employee.

Important! Financial assistance in organizations may be provided for in a collective agreement, or an employee may ask for such assistance.

If the company provides for the payment of financial assistance for the birth of employees’ children, then this should be stipulated in the collective agreement.

Application for financial assistance from an employer

There are no special requirements for the employee’s application; it can be written in free form. The wording of the statement may be as follows: “In connection with the birth of a child in my family, I ask you to provide me with financial assistance. Enclosed is a copy of the child’s birth certificate.” Instead of a birth certificate, you can attach a certificate from the registry office. Of course, you do not need to confirm the birth of your child to your employer. This is necessary more for the tax authorities; work within a certain limit is exempt from personal income tax and insurance contributions.

Young parents can also count on financial assistance when adopting a child. In this case, adoption is written as the basis in the application, and an adoption document is attached.

As an example, we provide a sample application from an employee for payment of financial assistance.

Personal income tax and insurance contributions from financial assistance

The same conditions apply to the imposition of insurance premiums on financial assistance. A limit of 50,000 rubles is set for each child. Such a payment is a one-time payment, which means that it is paid on the basis of one order, although there may be several payments. 50,000 rubles is the limit calculated for two parents. In addition, in order for financial assistance not to be subject to insurance premiums, it must be paid before the child turns 1 year old.

Important! To ensure that financial assistance is not subject to insurance premiums and personal income tax, its amount should not exceed 50,000 rubles.

Documents required to receive financial assistance

To exempt financial assistance from personal income tax, the payment should not exceed 50,000 rubles, including payments to two parents. If both father and mother work for the same employer, then setting the amount of payment for them will not be a problem. But if they work in different companies, the employer has the right to demand confirmation that the second parent did not receive financial assistance. To do this, you can request a 2-NDFL certificate, or if the second parent is not employed, then a work book.

But whether to require this or not is up to the employer to decide. Sometimes two signatures of both parents on the application are sufficient.

Accounting

The employer can use profits from previous years or the current year to pay for financial assistance. The postings will be as follows:

D84 K73(76) – financial assistance was paid to the employee from the profits of previous years;

Retained earnings can be used to provide financial assistance only if there is appropriate permission from the founders (shareholders or participants), which was adopted at the general meeting.

D91.2 K73(76) – financial assistance was paid to the employee from the current year’s profit.

When paying from the current year's profits, permission from the founders will not be required. In this case, the manager makes the decision independently. In this case, a corresponding decree is issued, which is signed by the head.

The issuance of financial aid is reflected by the following posting:

Order for payment of financial assistance

After the founders have decided to pay financial assistance, this should be recorded in writing. After making such a decision, the manager issues an order (Read also article ⇒). Here is a sample order from a manager for the payment of financial assistance.