Current aspects of taxation of financial assistance to employees

The article discusses the taxation of financial assistance paid to its employees by the employer. In the article, the author draws attention to the fact that the taxation of financial assistance depends on its type and the amount that the employee receives, on the tax status of the employee. Attention is paid to the taxation of financial assistance to remote employees, in connection with the expansion of the use of this form of labor relations. The article contains recommendations and references to the relevant provisions of the Tax Code of the Russian Federation and the opinions of tax authorities set out in letters that will help accountants of employers' organizations avoid mistakes in the taxation of these payments, which is why the article is relevant.