Tip 1: How to pay a premium without taxes
Financial aid is a payment by the user of a sum of money in favor of one or more employees in connection with their difficult financial situation, low wages, or abruptly arising need of funds. All other methods of payment of awards subject to the single tax established by the Tax Code of the Russian Federation. However, and here the law has established certain limitations – the size of the award should not exceed 4000 rubles, otherwise you still have to pay tax.
In addition to these reasons, financial assistance may also be designed with the employee in connection with vacation, illness of parents, children and other close relatives of compensation for moral damage in material terms. The user may assign the payment of this award not only one person but a whole Department or just a few employees.
Order of such payments assumes that the relevant provisions in the collective agreement or employment contract. An individual entrepreneur may make the order on providing material assistance. LLC, CJSC and other legal entities must at the shareholders ' meeting to discuss and jointly approve the list of employees and the size of payments.
The order of calculation of financial assistance needs to be designed properly. At the top of the document specifies the organization name of the employer, contact details and Bank details. Then specify the date of the order, lists of persons, the benefit of which will be provided the appropriate payments, their names and their positions. In the same order indicated the chief accountant and the names of employees responsible for the timely payment of funds in a specified amount.