Ask the employee to write an application for material assistance. In it, the employee must specify the reason for his request and attach copies of the documents (if any), proof of family situation requiring additional material costs. This can be a birth certificate, death certificate, etc. a Statement of the employee is vised by the chief accountant and head of the company, the visa is affixed accepted the leadership of the decision (pay or deny), and the amount of financial aid.
Make an order in any form with the signature of the Director on payment of financial support to your employee. It is necessary to specify to whom and in connection with which it is provided, on the basis of which documents, as well as its amount.
Will credit and will pay material aid to the employee on the basis of the designed order. In accordance with paragraph 23 and paragraph 49 of article 270 of the RF Tax code the amount of financial assistance provided to a natural person, are not taken into account for profit taxation purposes, therefore, these amounts should be taken into account in the other expenses of the organization (item 2 and item 12 of PBU 10/99 "Expenses of organizations").
Reflect the accrual and payment of financial assistance on account 70 "Wages." Make accounting the following entries:- Debit of account 91 "other incomes and expenses" (the subaccount "other expenses"), and Credit account 70 "remuneration" accrued financial assistance to the employee on the basis of the order of the Director;- the Debit of account 70 "Wages", Credit of account 50 "cash" - provided financial assistance to the employee in the cash disbursement order.
Eliminate the amount of financial assistance in the calculation of the tax to incomes of physical persons, in accordance with paragraph 28 of article 217 of the RF Tax code it is exempt from taxation (not to exceed 4 000 rubles per year).
To streamline financial support to employees, develop the enterprise regulations on the payment of financial assistance. To specify the order of its presentation, determine the amount of payment in different situations.