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Questions to the certificate 1s professional unitary enterprise. You can see the schedule of 1C:Professional exams

Accounting for tax purposes on the cost of uniforms for employees depends on various factors, including:

conditions for issuing uniforms (for permanent or temporary use);

grounds for issuing uniforms (at the request of the law or at the initiative of the organization);

the taxation system that the organization applies.

personal income tax

The cost of uniforms transferred to a person for personal use is not subject to personal income tax only on the condition that the clothes are issued:

volunteers, volunteers civil law contracts for gratuitous provision of services or performance of works;

as part of charitable activities or sporting events.

This is established by paragraph 3.2 of Article 217 of the Tax Code.

In other cases, when clothes are transferred for permanent personal use, personal income tax must be withheld. This is due to the fact that in this case, clothing represents the employee's income received in kind. This follows from paragraph 1 of Article 210 and subparagraph 3 of paragraph 2 of Article 211 of the Tax Code of the Russian Federation. This conclusion is confirmed by the letter of the Ministry of Finance of Russia dated February 9, 2007 No. 03-04-06-02 / 19.

If the clothes are transferred to the employee for temporary use, then personal income tax does not need to be withheld. In this case, the uniform belongs to the organization and is issued to employees for the duration of work, and after the end of the service life is returned. As a result of the temporary use of clothing, the employee does not receive income. This follows from articles 41, 209 of the Tax Code of the Russian Federation and is confirmed by the letters of the Ministry of Finance of Russia dated February 9, 2007 No. 03-04-06-02 / 19, dated June 7, 2006 No. 03-03-04 / 1/502.

Insurance premiums

Do not charge insurance premiums:

if uniforms are issued in accordance with the law and are transferred to the permanent personal use of employees. This operation is exempt from paying insurance premiums (clause 9, part 1, article 9 of the Law of July 24, 2009 No. 212-FZ, subparagraph 10, clause 1, article 20.2 of the Law of July 24, 1998 No. 125-FZ) ;

if uniforms are issued for temporary use by employees. In this case, there is no basis for calculating insurance premiums (Article 7 of the Law of July 24, 2009 No. 212-FZ, clause 1 of Article 20.1 of the Law of July 24, 1998 No. 125-FZ).

The procedure for calculating other taxes depends on what system of taxation the organization applies.

BASIC: income tax

Take into account the costs of issuing uniforms when calculating income tax, depending on the conditions for issuing them.

Situation: how to take into account the cost of uniforms transferred for permanent personal use to employees when calculating income tax?

From the letter of the Ministry of Finance of Russia dated July 5, 2011 No. 03-03-06 / 2/109, it follows that for the purposes of taxation of profits, the cost of uniforms transferred for permanent personal use to employees must be included in labor costs (clause 5 article 255 of the Tax Code of the Russian Federation).

In this case, the following conditions must be met:

the issuance of uniforms is economically justified (clause 1 of article 252 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated November 1, 2005 No. 03-03-04 / 2/99);

uniforms indicate that the employee belongs to the organization (clause 5 of article 255 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated April 2, 2009 No. 03-03-06 / 1/207, dated November 1, 2005 No. 03-03-04 /2/99);

the issuance of uniforms is provided for by the labor and (or) collective agreement (clause 5, article 255 of the Tax Code of the Russian Federation);

the costs of purchasing uniforms and transferring them for permanent personal use to employees are documented (clause 1, article 252 of the Tax Code of the Russian Federation).

Subject to these conditions, the organization has the right to reduce taxable profit by the entire cost of uniforms. If the labor and (or) collective agreement provides for the reimbursement of the cost of uniforms at the expense of the employee (i.e., its sale), then when calculating income tax, only that part of the expenses that he did not compensate (clause 5 of article 255 of the Tax Code) can be taken into account RF).

It should be noted that the letter of the Ministry of Finance of Russia dated February 9, 2009 No. 03-03-06 / 1/43 stated that the costs of purchasing uniforms can be taken into account not only as part of labor costs (clause 5 of article 255 of the Tax Code RF), but also as part of material costs (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation). However, this option is acceptable provided that the issuance of uniforms is provided for by law (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation). Then the organization has the right to independently choose one of the accounting options (clause 4, article 252 of the Tax Code of the Russian Federation).

if employees do not reimburse the cost of clothing, then write off the entire amount of the cost of purchasing it as a reduction in taxable profit (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation);

if employees reimburse part of the cost of clothing, attribute the entire amount of the cost of purchasing it to expenses, and include the part compensated by employees in non-operating income (subclause 3, clause 1, article 254, clause 3, article 250 of the Tax Code of the Russian Federation). With the accrual method, increase income at the time of issuing uniforms to employees, with the cash method - after receiving reimbursement from them (subclause 4, clause 4, article 271, clause 2, article 273 of the Tax Code of the Russian Federation).

Write off the costs of issuing uniforms for any of the accounting options (as labor costs or as material costs) (start writing off):

with accrual method - as uniforms are transferred for permanent personal use to employees;

on a cash basis - as uniforms are issued for permanent personal use to employees and their cost is paid to the supplier.

The organization has the right to independently determine the procedure for writing off clothing, taking into account the period of its use and other economic indicators. For example, at a time or evenly over several reporting periods.

This procedure follows from the provisions of paragraph 5 of Article 255, subparagraph 3 of paragraph 1 of Article 254, paragraphs 1 and 4 of Article 272 and subparagraph 1 of paragraph 3 of Article 273 of the Tax Code of the Russian Federation.

Advice: the definition of a cost item for accounting for the cost of purchasing uniforms is important:

to form tax accounting registers on expenses (Articles 313 and 314 of the Tax Code of the Russian Federation);

to allocate labor costs, if they included by the organization in direct costs (Clause 1, Article 318 of the Tax Code of the Russian Federation);

As part of depreciable property, the cost of uniforms transferred for permanent personal use to employees cannot be taken into account. These assets do not match (the period of use of uniforms by the organization does not exceed 12 months). This follows from paragraph 1 of Article 256, paragraph 1 of Article 257 of the Tax Code of the Russian Federation.

Situation: is it possible to take into account the expenses for the purchase of uniforms transferred for temporary use to employees when calculating income tax?

Yes, you can.

When calculating income tax, any economically justified and documented expenses are taken into account, except for expenses directly named in Article 270 of the Tax Code of the Russian Federation. This follows from the provisions of paragraph 1 of Article 252 of the Tax Code of the Russian Federation.

In addition, the amount of expenses for the purchase of uniforms and the fact of its transfer to employees must be documented. Justify the issuance of uniforms should be internal documents. For example, in the Labor Regulations it can be fixed that in order to maintain positive image organizations, employees in direct contact with customers (counterparties) are required to wear uniforms. Confirm the fact of issuing uniforms to employees primary documents.

As for the expense item, which can take into account the cost of purchasing uniforms transferred for temporary use to employees, they must be taken into account as part of material costs. That is, despite the fact that uniforms are not special, and their issuance is not provided for by law, such expenses must be written off on the basis of subparagraph 3 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation. Such an explanation is contained in the letter of the Ministry of Finance of Russia dated July 5, 2011 No. 03-03-06/2/109.

It should be noted that earlier representatives of the financial and tax departments took a different position. So, in the letter of the Ministry of Finance of Russia dated December 16, 2008 No. 03-03-06 / 2/169, it was said that such costs should be taken into account as part of labor costs (clause 5, article 255 of the Tax Code of the Russian Federation). Costs for the purchase of uniforms transferred to employees for temporary use are not included in material expenses. The financial department substantiated its conclusion by the provisions of subparagraph 3 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation, according to which expenses for the purchase of special clothing and protective equipment provided for by the legislation of the Russian Federation are recognized as material costs. Since uniforms are not special, and they are issued to employees solely at the initiative of the organization, there are no grounds for including these costs in material costs. At the same time, recognizing such costs as economically justified, the Russian Ministry of Finance recommended that they be accounted for as labor costs in accordance with paragraph 5 of Article 255 of the Tax Code of the Russian Federation. Similar explanations were given by representatives of the tax service (see, for example, letters of the Federal Tax Service of Russia for Moscow dated December 27, 2007 No. 20-12 / 124753, dated July 5, 2007 No. 20-12 / 064121).

Write off the cost of purchasing uniforms:

with the accrual method - as uniforms are transferred for temporary use to employees;

under the cash method - as uniforms are issued for temporary use to employees, subject to payment of its cost to the supplier.

This procedure follows from the provisions of paragraphs 2 and 4 of Article 272 and subparagraph 1 of paragraph 3 of Article 273 of the Tax Code of the Russian Federation.

Advice: the organization can independently choose the option of accounting for uniforms (as part of material costs or as part of labor costs).

Paragraph 4 of Article 252 of the Tax Code of the Russian Federation allows you to do this. It says here that if the costs with equal justification can be attributed simultaneously to several groups of expenses, the organization has the right to independently determine which group to attribute them to.

At the same time, remember that the option of accounting for the cost of uniforms as part of labor costs can be chosen if its issuance is provided for by the labor and (or) collective agreement (clause 5 of article 255 of the Tax Code of the Russian Federation).

The selected option for accounting for uniforms should be fixed in the accounting policy for tax purposes.

Determining the cost item for accounting for the cost of purchasing uniforms is important:

for the formation of registers tax accounting on expenses (Articles 313 and 314 of the Tax Code of the Russian Federation);

for the distribution of labor costs, if they are included by the organization in direct costs (clause 1, article 318 of the Tax Code of the Russian Federation);

to write off the costs of certain types of voluntary insurance of employees as a reduction in taxable profit, since the accounting limit for such costs depends on the amount of labor costs (clause 16, article 255 of the Tax Code of the Russian Federation).

In particular, if the organization incurs the cost of voluntary insurance of employees, then the cost of uniforms transferred for permanent personal use to employees should be attributed to labor costs (clause 5, article 255 of the Tax Code of the Russian Federation). If labor costs are included by the organization in direct costs, then the cost of uniforms is better written off under the item of material costs that are not related to production activities organizations (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

BASIC: VAT

The transfer of uniforms for temporary use, when the ownership of it is retained by the organization, is not subject to VAT (clause 1, article 146 of the Tax Code of the Russian Federation).

Situation: is it possible to deduct input VAT on uniforms that are issued to employees for temporary use? The organization applies the general system of taxation.

Yes, you can.

The main condition for the deduction of input VAT is the connection of expenses with the activity subject to VAT. This follows from paragraph 2 of Article 171 of the Tax Code of the Russian Federation. Uniform is an element of prestige ( business reputation) organization, which allows you to increase interest in it from customers. In turn, the interest of customers contributes to an increase in sales, that is, an increase in the number of taxable transactions. In addition, for some categories of employees, the wearing of uniforms is provided legislation . If the requirements of the law are not met, the organization is not entitled to conduct economic activities (i.e., perform taxable transactions).

It follows from this that, subject to the other conditions provided for in Articles 171 and 172 of the Tax Code of the Russian Federation, the organization can deduct the input VAT presented by the supplier (manufacturer) of uniforms. An exception to this rule is when:

organization is exempt from VAT ;

organization only conducts not taxable VAT transactions.

In these cases, the input VAT should be taken into account in the cost of the uniform. This follows from paragraph 2 of Article 170 of the Tax Code of the Russian Federation.

It is possible that when checking tax office disagree with this approach. There is no arbitration practice on this issue yet.

Situation: is it necessary to accrue VAT when transferring uniforms into the ownership of employees?

Yes need.

The transfer of uniforms into the ownership of employees is recognized as a sale. This means that regardless of whether employees compensate for its cost or not, when issuing uniforms, VAT must be charged (clause 1, article 146, clause 3, article 164 of the Tax Code of the Russian Federation). Calculate tax from market value at a rate of 18 percent (clause 2, article 154, clause 3, article 164 of the Tax Code of the Russian Federation). This is stated in the letter of the Ministry of Finance of Russia dated April 22, 2005 No. 03-04-11 / 87. Accept the “input” VAT presented by the supplier when purchasing uniforms for deduction (subparagraph 1, paragraph 2, article 171 of the Tax Code of the Russian Federation).

USN

The tax base of simplified organizations that pay a single income tax does not reduce the cost of purchasing uniforms. Such organizations do not take into account any expenses (clause 1 of article 346.18 of the Tax Code of the Russian Federation).

Situation: how to take into account when calculating a single tax when simplifying the cost of uniforms transferred to employees for permanent personal use? The organization pays a single tax on the difference between income and expenses.

Take into account as part of labor costs (subject to certain conditions) or as part of material costs.

The position of the financial department is expressed only in relation to accounting for these costs when calculating income tax. However, the explanations of the Ministry of Finance of Russia can also be extended to a simplified one, since the procedure for accounting for uniforms in a special regime is similar to its accounting for the general taxation system (with the exception of the moment when expenses are recognized in the tax base) (subparagraphs 5 and 6 of paragraph 1, paragraph 2 of article 346.16 , paragraph 5 of article 255, subparagraph 3 of paragraph 1 of article 254, subparagraph 1 of paragraph 2 of article 346.17 of the Tax Code of the Russian Federation).

If an organization pays a single tax on the difference between income and expenses, then the cost of uniforms transferred to the ownership of employees reduces the tax base (as in the calculation of income tax). In this case, the following conditions must be met:

the issuance of uniforms is economically justified (clause 2 of article 346.16, clause 1 of article 252 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated November 1, 2005 No. 03-03-04 / 2/99);

uniform indicates that the employee belongs to the organization (subparagraph 6, paragraph 1 and paragraph 2 of article 346.16, paragraph 5 of article 255 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated April 2, 2009 No. 03-03-06 / 1 / 207, dated November 1, 2005 No. 03-03-04/2/99);

the issuance of uniforms is provided for by the labor and (or) collective agreement (subparagraph 6, paragraph 1 and paragraph 2 of article 346.16, paragraph 5 of article 255 of the Tax Code of the Russian Federation);

the costs of purchasing uniforms and transferring them for permanent personal use to employees are documented (clause 2, article 346.16, clause 1, article 252 of the Tax Code of the Russian Federation).

Subject to these conditions, the organization has the right to take into account the entire cost of uniforms when calculating the single tax. If the labor and (or) collective agreement provides for the reimbursement of the cost of uniforms at the expense of the employee (i.e., its sale), then when calculating the single tax, only that part of the expenses that he did not compensate can be taken into account (subclause 6, clause 1, clause 2 article 346.16 and paragraph 5 article 255 of the Tax Code of the Russian Federation).

It should be noted that the letter of the Ministry of Finance of Russia dated February 9, 2009 No. 03-03-06 / 1/43 stated that the costs of purchasing uniforms can be taken into account not only as part of labor costs (subparagraph 6, paragraph 1, clause 2, article 346.16 and clause 5, article 255 of the Tax Code of the Russian Federation), but also as part of material expenses (subclause 5, clause 1, clause 2, article 346.16 and clause 3, clause 1, article 254 of the Tax Code of the Russian Federation) . However, this option is acceptable provided that the issuance of uniforms is provided for by law (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

The procedure for accounting for uniforms as part of material costs is as follows:

if employees do not reimburse the cost of clothing, then write off the entire amount of the cost of purchasing it as a reduction in the tax base (subparagraph 5, paragraph 1, paragraph 2, article 346.16 and subparagraph 3, paragraph 1, article 254 of the Tax Code of the Russian Federation);

if employees reimburse part of the cost of clothing, allocate the entire amount of the cost of purchasing it to expenses, and include the part compensated by employees in non-operating income (subclause 5, clause 1, clause 2, article 346.16, subclause 3, clause 1, article 254, clause 1, article 346.15, clause 3, article 250 of the Tax Code of the Russian Federation). Increase your income after receiving reimbursement from employees for the clothes issued to them (clause 1 of article 346.17 of the Tax Code of the Russian Federation).

Write off (start writing off) the costs of issuing uniforms for any accounting option (as labor costs or as material costs) as uniforms are issued to employees and their cost is paid to the supplier. After all, the organization has the right to independently determine the procedure for writing off clothing, taking into account the period of its use and other economic indicators. For example, at a time or evenly over several reporting periods (subclauses 5 and 6 clause 1, clause 2 of article 346.16, clause 5 of article 255, clause 3 of clause 1 of article 254, clause 2 of article 346.17 Tax Code of the Russian Federation).

Advice: when calculating a single tax, it is important to determine the procedure for accounting for the cost of uniforms transferred for permanent personal use to employees in accordance with the requirements of the law, it is important, in particular, to check income limit, giving the right to apply simplified .

Insofar as this indicator calculated based on the results of each reporting (tax) period, including taking into account the amount of non-operating income (clause 1, article 346.15, article 250 of the Tax Code of the Russian Federation). Therefore, if part of the cost of uniforms is compensated by employees to organizations, it is advisable to keep records of its cost under the item of labor costs (without being reflected in the composition of material costs and non-operating income) (subparagraphs 5 and 6 of clause 1, clause 2 of article 346.16, item 5 of article 255, sub-item 3 of item 1 of article 254, item 1 of article 346.15, item 3 of article 250 of the Tax Code of the Russian Federation).

As part of expenses for the acquisition of fixed assets the cost of uniforms transferred to the ownership of employees cannot be taken into account. These assets do not match depreciable property criteria for the purpose of calculating income tax (the period of use by the organization of uniforms does not exceed 12 months). This follows from paragraph 4 of article 346.16, paragraph 1 of article 256, paragraph 1 of article 257 of the Tax Code of the Russian Federation.

Situation: is it possible to take into account the costs of purchasing uniforms transferred for temporary use to employees when calculating the single tax? The organization applies simplified taxation and pays a single tax on the difference between income and expenses.

Yes, you can.

When calculating a single tax on the difference between income and expenses, economically justified and documented expenses are taken into account, named in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation, including material expenses (subparagraph 5 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation) and expenses for payment labor (subclause 6, clause 1, article 346.16 of the Tax Code of the Russian Federation). At the same time, both material costs and labor costs when calculating the single tax are recognized in the same manner as when calculating income tax on a cash basis (clause 2 of article 346.16, subparagraph 1 of paragraph 2 of article 346.17 of the Tax Code of the Russian Federation).

Uniform is an element of prestige (business reputation) of the organization, which allows you to increase interest in it from customers. In turn, the interest of customers contributes to an increase in sales, expansion of the sales market and, ultimately, an increase in profits. Thus, the costs of purchasing uniforms can be considered as costs associated with activities aimed at generating income, and qualify them as economically justified (clause 1, article 252 of the Tax Code of the Russian Federation). To do this, uniforms must indicate that the employee belongs to a particular organization (letters of the Ministry of Finance of Russia dated April 2, 2009 No. 03-03-06 / 1/207, dated November 1, 2005 No. 03-03-04 / 2/99) .

In addition, the amount of expenses for the purchase of uniforms and the fact of its transfer to employees must be documented. Justify the issuance of uniforms should be internal documents. For example, in the Labor Regulations it can be fixed that in order to maintain a positive image of the organization, employees who are in direct contact with customers (counterparties) are required to wear uniforms. In addition, in employment contracts or in a collective agreement, it is necessary to provide for the obligation of the organization to provide employees with uniforms. Confirm the fact of issuing uniforms to employees with primary documents.

As for the expense item, which can take into account the cost of purchasing uniforms transferred for temporary use to employees, they must be taken into account as part of material costs. That is, despite the fact that uniforms are not special, and their issuance is not provided for by law, such expenses must be written off on the basis of subparagraph 3 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation (paragraph 2 of Article 346.16 of the Tax Code of the Russian Federation). Such an explanation is contained in the letter of the Ministry of Finance of Russia dated July 19, 2012 No. 03-11-06/2/87.

UTII

The object of taxation of UTII is imputed income (clause 1 of article 346.29 of the Tax Code of the Russian Federation). Therefore, the cost of purchasing (manufacturing) uniforms does not affect the calculation of the tax base for UTII.

OSNO and UTII

Account for the costs of issuing uniforms to employees in accordance with the rules of the taxation regime that applies to the activity in which the employee is engaged.

An organization can issue uniforms to employees who are simultaneously engaged in the activities of an organization subject to UTII and activities from which the organization pays taxes under the general taxation system. In this case spending needs to be allocated .

This procedure is established by paragraph 9 of Article 274 and paragraph 7 of Article 346.26 of the Tax Code of the Russian Federation.

Situation: how to take into account the issuance of uniforms to an employee engaged in activities at OSNO and UTII? Clothes issued when the employee was engaged in activities on OSNO.

If an organization issues uniforms to employees for permanent use (with the transfer of ownership), then these expenses may reduce taxable income. The cost of issuing uniforms for temporary use can also be taken into account when calculating income tax.

At the same time, when transferring an employee, expenses previously recognized in the calculation of income tax are not adjusted. This is due to the fact that even before the transfer, the cost of uniforms in tax accounting was written off (Article 272, clause 3 of Article 273 of the Tax Code of the Russian Federation).

Due to the fact that the uniform purchased for use in VATable transactions, the organization began to use in activities on UTII, restore the VAT previously accepted for deduction (subclause 2, clause 3, article 170 of the Tax Code of the Russian Federation). For more information on VAT refunds, see How to recover input VAT . At the same time, if the organization uses such property simultaneously in activities on the general taxation system and in activities on UTII, distribute the received amount of VAT to be recovered in proportion to the share of transactions that are not subject to VAT, in total cost goods (works, services, property rights) shipped during the tax period. For recovery, accept the amount of VAT attributable to the share of transactions that are not subject to this tax. This procedure is provided for in paragraphs 4, 4.1 of Article 170 of the Tax Code of the Russian Federation.

confirms this position and tax office(letter of the Federal Tax Service of Russia dated May 2, 2006 No. ШТ-6-03/462).

We have repeatedly raised issues related to the provision of pharmacy employees with special clothing at the expense of the employer, with compliance with the established rules when issuing them, in accounting, with the procedure for accounting for the costs of their purchase in tax and accounting, as well as with the need to calculate insurance premiums from the cost of a uniform clothes of pharmacy workers (see consultations by O.P. Grishina “Special clothing for pharmacy staff”, “Insurance premiums from the cost of uniforms”).

It seems appropriate to consider the issue of imposing personal income tax on the cost of workwear issued to employees, especially since the competent authorities have recently issued clarifications on this matter.

Paragraph 3 of Art. 217 of the Tax Code of the Russian Federation, it is determined that all types established by the current legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government compensation payments(within the limits established in accordance with the legislation of the Russian Federation) are not subject to taxation (exempt from taxation) of personal income tax. This norm specifies the list of the above types of compensation. These include payments related, in particular:

with compensation for harm caused by injury or other damage to health;

with the payment of the cost and (or) the issuance of the due allowance in kind, as well as with the payment Money instead of this allowance;

with the dismissal of employees, with some exceptions.

About compensation payments

As indicated by the Presidium of the EAC in the Review judicial practice Supreme Court Russian Federation No. 1 (2016) dated April 13, 2016, the Tax Code does not define the concept of "compensation payments". Meanwhile, according to paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, the institutions, concepts and terms of civil, family and other branches of the legislation of the Russian Federation used in this code are applied in the sense in which they are used in these branches of legislation, unless otherwise provided by the said code. Article 164 of the Labor Code of the Russian Federation contains the concepts of guarantees and compensations used in labor legislation. Guarantees are defined as the means, methods and conditions by which the implementation of the rights granted to employees in the field of social and labor relations is ensured. Compensation - these are cash payments established in order to reimburse employees for the costs associated with the performance by them of labor or other stipulated Labor Code or other federal statutory duties.

From the provisions of Art. 164 of the Labor Code of the Russian Federation and clause 3 of Art. 217 of the Tax Code of the Russian Federation follows: the income of an employee received as compensation for those costs incurred by him in connection with the implementation of job duties i.e. compensation payments.

On the overalls issued to pharmacy employees and their cost

By virtue of Art. 221 of the Labor Code of the Russian Federation at work with harmful and (or) hazardous conditions work, as well as at work performed in special temperature conditions or associated with pollution, workers should be issued free of charge special clothing, special footwear and other personal protective equipment that have passed mandatory certification or declaration of conformity, as well as flushing and (or) neutralizing agents in accordance with standard norms , which are established in the manner determined by the Government of the Russian Federation. The employer, at his own expense, is obliged, in accordance with the established norms, to ensure the timely issuance of special clothing, special footwear and other personal protective equipment, as well as their storage, washing, drying, repair and replacement.

For reference: Article 209 of the Labor Code of the Russian Federation establishes that personal protective equipment includes technical means used to prevent or reduce the impact on workers of harmful and (or) hazardous production factors and to protect against pollution.

As for pharmacies, Order of the Ministry of Health of the USSR dated January 29, 1988 No. 65 “On the introduction of industry standards for the free issuance of overalls, special footwear and other personal protective equipment, as well as standards for sanitary clothing and sanitary footwear” for employees of pharmacy institutions establishes the norms for issuing sanitary clothes and sanitary shoes. According to these standards, the named clothing and footwear are the property of a pharmacy organization and issued to employees free during work .

As follows from sect. 2 "Terms and definitions" Instructions for sanitary regime pharmacy organizations (pharmacies), the main purpose of sanitary clothing for pharmacy workers is to protect medicines, materials and finished products of a pharmacy from additional microbiological and other contaminants emitted by staff. In other words, sanitary clothing should block the access of the polluting environment to tablets, potions and other medicines.

As you can see, in the list of compensation payments established by paragraph 3 of Art. 217 of the Tax Code of the Russian Federation does not contain such a type of compensation as the issuance of work clothes to employees. Accordingly, it is impossible to say with certainty whether its value is subject to personal income tax.

At the same time, by virtue of paragraph 1 of Art. 210 of the Tax Code of the Russian Federation, when determining the base for personal income tax, all taxpayer incomes that he received both in cash and in kind or the right to dispose of which he has arisen are taken into account. Income is an economic benefit in cash or in kind, taken into account if it is possible to assess it to the extent that such benefit can be assessed, and determined on the basis of Ch. 23 of the Tax Code of the Russian Federation (Article 41 of the Tax Code of the Russian Federation).

According to official position the cost of special clothing and footwear is not subject to personal income tax, provided that they are issued for production activities and do not become the property of employees. The Ministry of Finance, in Letter No. 03-04-06/1222 dated January 16, 2017, pointed out the obligation of the employer to provide employees with the means necessary for the performance of their labor duties, established by Art. 22 of the Labor Code of the Russian Federation. The agency explains that if special clothing and footwear are issued to employees of an organization only for the implementation of production activities and do not become their property, then the cost of these special clothing and footwear cannot be recognized as an economic benefit (income) of employees and, accordingly, be subject to personal income tax.

Compensation to employees of the cost of self-acquired PPE is also not subject to personal income tax by virtue of clause 3 of Art. 217 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated August 31, 2009 No. 03-04-06-01 / 226).

Note that this is not the first time the Ministry of Finance has expressed such an opinion. Yes, in more early letter officials made a similar conclusion to the above-mentioned conclusion about the cost of overalls issued to pharmacy workers in accordance with the standards established by the organization, which, not being an economic benefit (income) of the employee, is not subject to personal income tax (Letter dated 04.04.2007 No. 03-03-06/1/214). Subsequently, this position was confirmed by Letter No. 03-04-06/9-227 dated 08.08.2012.

Our offers:

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Question: The head of the pharmacy has a minor child, he divorced his wife. Do I need to take child benefits into account when calculating income tax?
Question: Are the sums insured related to an occupational disease paid to a pharmacy employee at the expense of the Social Insurance Fund subject to income tax?
Question: How is the accrual and payment of insurance sums reflected in accounting?
Question: A single tax on imputed income has been introduced on the territory of a subject of the Russian Federation. Executive authorities oblige pharmacy enterprises to pay this tax, as organizations retail. The pharmacy, in addition to selling medicines and medical supplies, provides paid
Q: Are the paid pharmacy referral services subject to sales tax?
Question: The pharmacy provides free information and reference services to the population about the availability of medicines in the city's pharmacies. Does the object of taxation on road users arise in this case?
Question: What is the taxable base for the tax on road users and the tax on the maintenance of housing stock and social and cultural facilities for a pharmacy, which, in addition to its main activity, retail medicines and medical supplies, provide the population with
Question: Is the cost of paid information and reference services provided by pharmacies to the population subject to VAT?
Question: The pharmacy provides paid reference and information services to the population. Should these services be treated as a separate activity and should separate accounting be maintained?
Decree of the Moscow Health Committee dated July 27, 2000 N 239-r
Question: A commercial pharmacy acquired a production facility under a purchase and sale agreement. For reasons beyond our control, a certificate of state registration of ownership of the premises has not yet been received. From when should we charge depreciation and property tax?
Question: The pharmacy rents a room. In the current quarter, a decision was made to buy this premises. 1. At what expense can this redemption be made? 2. Should we formalize the ownership right in this case? 3. Does the cost include fees charged for state registration real estate rights
Question: The pharmacy is closed joint stock company. The charter provides for the creation of a reserve fund. Do deductions to the reserve fund reduce the taxable base for income tax. How are accounting operations reflected in the creation and use of a reserve fund to cover losses of the past
Question: After the pharmacy purchased a new Pentium computer, it was decided to write off the old one - IBM-PC 286 as a result of complete wear and tear and the impossibility of its further use. How to reflect in accounting a write-off from the balance of a computer that has become unusable? The computer is listed on the balance sheet in the pharmacy as the main
Question: The pharmacy has a computer on its balance sheet as a fixed asset. What is the procedure for calculating depreciation for tax purposes? Is it possible to apply the accelerated depreciation mechanism to computers in accordance with paragraph 7 of Decree of the Government of the Russian Federation N 967 of 08/19/1994?
Question: In Form 2 of the financial statements of 2000, line 150 indicates income tax and other similar obligatory payments. What is meant by other similar payments? Has anything changed since 1999?
Question: Pharmaceutical warehouse, in accordance with the accounting policy, takes into account the proceeds from sales as the buyer pays for the goods. In the 1st quarter, the goods were shipped to the buyer under a delivery agreement with a deferred payment. The agreement provides for the payment of a certain percentage for deferred payment. In the 2nd quarter in accordance with the concluded
Question: The pharmacy entered into a contract with a small team of workers to perform certain work. The contractual remuneration was paid at the end of the work, and contributions to Pension Fund listed together with contributions to staff members. On what basis will penalties be calculated?
Question: Are there any types of payments to pharmacy employees that are not subject to insurance premiums for compulsory social insurance against accidents?
Question: During March 2000, the refinancing rate of the Central Bank changed twice. How, in connection with this, will interest be charged on insurance premiums to off-budget funds?
Question: A commercial pharmacy has a vehicle on its balance sheet that is used for production purposes. Gasoline is purchased for cash by an employee using funds issued against a report. Gas station checks are attached to advance reports as supporting documents. Are the amounts of VAT on purchased fuels and lubricants accepted for offset?
Question: At the end of the reporting period, the pharmacy has goods subject to VAT purchased before January 1, 2000 and goods purchased after January 1, 2000. What amount (with or without VAT) should be reflected in line 214 of Form No. 1 of the balance sheet and in the calculation of the average annual value of the property?
Question: A commercial medical center is a sub-tenant of the premises at the pharmacy, which has the right to sublease this premises in accordance with the lease agreement concluded with the owner of the property. Can the medical center include rental payments for the use of the premises under the contract to the cost of production
Question: A wholesale pharmacy warehouse has several branches. Does the cost include the costs of services rendered by the audit firm in compiling the consolidated balance sheet?
Question: Does the cost of products (works, services) include the costs of registering a lease agreement?
Question: Can it be attributed to distribution costs: the cost of purchasing sanitary and hygienic clothing (robes, slippers); the cost of acquiring laundry detergent that is given to employees to wash these items?
Question: In a pharmacy, in accordance with the law, compensation is paid to persons working in areas with harmful working conditions instead of the prescribed milk. Is it legal to attribute the amounts paid to the cost price and should income tax be withheld in this case?
Question: In a pharmacy for employees involved in hazardous production, compensation for harm caused to health is provided in the form of free distribution of milk. Is dispensed milk subject to sales tax?
Question: Is the cost of overalls issued to pharmacy workers whose work is associated with harmful working conditions subject to income tax?
Question: The pharmacy rented a computer from a legal entity. Can the rent be attributed to the cost of production? How will this be reflected in the accounting?
Question: A commercial pharmacy rents premises. The landlord issues invoices for public Utilities and phone separately. In the act, the tax inspectorate indicated that we unlawfully attribute these payments to the cost price, and blamed us for understating the tax base for income tax. Is it legal?
Question: In connection with the different opinions expressed by the executive authorities and in the literature, please clarify the procedure for calculating sales tax on medical devices for which a marginal trade markup is established?
Question: Are drugs made in pharmacies subject to sales tax?
Question: Our organization has connected to the computer network Internet. How to reflect in accounting operations for connecting and working on the Internet?
Question: The pharmacy has a computer on its balance sheet as a fixed asset. How to correctly reflect computer repair operations in accounting?
Question: What is the procedure for granting benefits to enterprises that suffered a loss following the results of the previous year? Is quarterly granting possible?
Question: The pharmacy made a loss in 1998 in connection with the sale of medical supplies below cost. When calculating income tax, the above loss was adjusted. In this case, is the part of the profit aimed at covering the loss received from
Question: The pharmacy transferred money as a charity. Do we have the right in this case to take advantage of the tax exemption when calculating income tax. How long can the benefit be claimed?
Question: How to reflect the costs of training and passing the qualifying exam in accounting?
Question: The pharmacist of the pharmacy on duty is going on vacation. Do the calculation of average earnings include additional payments for working in multi-shift mode, material assistance?
Question: How should the maternity benefit be calculated if another sick leave was submitted within two billing months?
Question: After the dismissal of a pharmacy warehouse worker, an accountant discovered that she was undercharged with income tax due to the fact that deductions were made from the salary for a child for 5 months, while the right to deductions had already ceased due to age. What should be done in this situation?
Question: Is an employee entitled to an income tax exemption who performed work in a pharmacy for three months under a work contract if the pharmacy company paid for medical services for him?
Question: A pharmacist has filed an application, which contains a request to pay him for the services of a dental clinic. How should this be formalized and carried out in accounting?
Question: Our company concludes different types of contracts. The resulting profit is subject to income tax at different rates. Separate accounting is maintained. How to divide the amounts of taxes that reduce the taxable base on profits?
Question: For which lines in Form No. 2 should exchange rate differences and amount differences be reflected?
Question: Pharmacy employees participate in various conferences and seminars. Can the costs of participation in these conferences be attributed to the cost of products (works, services) of the enterprise?
Question: A pharmacy company pays for the training of its employees. Should the company's training expenses be included in the employee's total income?
Question: A newly formed pharmacy enterprise forms an accounting policy. We want to choose a depreciation method for fixed assets that is different from the linear one. How will this affect taxation (income and property tax)?
Letter from the Department of Economic Policy and Development of Moscow, the State Price Inspectorate of Moscow, the Health Committee of Moscow dated 05.11.1999
Question: Are the tax authorities entitled to demand the payment of a fee for the right to trade from pharmacies if the pharmacies have a license for the right to trade in medicines and have accordingly paid the license fee?
Question: Wholesale pharmacy warehouse works under a subcommission agreement. The remuneration of the subcommission agent is the cost of the pharmacy warehouse and, accordingly, reduces the remuneration that the pharmacy warehouse receives from the committent. Is the amount paid to the subcommission agent deducted from the taxable base when calculating the tax on
Question: The organization reimbursed its employee for the subscription to specialized literature. Do I need to accrue contributions to the Pension Fund for these payments?
Question: An additional agreement to the lease agreement provides for an increase in the amount of rent. Can a tax inspector exclude from production costs the difference between the amount of rent and the price previously set in the contract as unreasonable costs?
Question: Is it true that tax inspections cannot check the activity of an enterprise for the current year (for example, now for 1999)?
Information letter of the Moscow Health Committee dated October 21, 1999 N 2-12-8681
Question: When conducting a comprehensive audit of financial - economic activity CRH control and audit department financial management district, a remark was made on the issue of bonuses for employees of the X-ray department involved in the collection and delivery of silver-containing waste. According to the inspectors, in the amount of funds,
Question: The Municipal City Children's Multidisciplinary Hospital provides medical services to the population through insurance companies. For the services rendered, insurance companies pay by bank transfer through the RCC. Are these amounts subject to 5% sales tax?
Question: Are funds received by a medical and preventive institution (HPI) (Municipal Central District Hospital) from an insurance company under a contract on voluntary medical insurance (VHI) subject to taxes?
Question: A pharmacy enterprise (manufacturing pharmacy) took a loan from its director for production purposes at 12% per annum. Do we have the right to attribute the interest for using the loan to the cost price?
Question: By mistake of an accountant, income tax was withheld from an employee of the enterprise in an amount less than it should have been. Three months later, the mistake was discovered. Is it necessary in this case to consider the funds not withheld on time as received an interest-free loan and calculate the material benefit for using these
Question: A pharmacy company issued a loan to a pharmacist for one month at his request. How to correctly calculate the material benefit of an employee if during this month there was a change in the refinancing rate of the Central Bank?
Question: Our company has completed the operation of exchanging part of its inventories for others. At what cost should the received inventories be taken into account: with or without transportation costs?
Question: The company has a car on its balance sheet as part of fixed assets. The battery needs to be changed now. In addition, we decided to install an alarm system. How to reflect these transactions in accounting?
Question: According to the accounting policy of a pharmacy, MBP includes items worth up to 100 minimum wages. The cost of the purchased printer without VAT is 8200 rubles, and together with transport costs 8500 rubles. How should it be registered: as a fixed asset or as an IBE?
Question: In accordance with the instruction on income tax, capital investments in the amount of not more than 50% of the balance sheet profit are exempted when acquiring fixed assets. At what point does an enterprise become entitled to an income tax relief aimed at financing capital investments?
Question: Does a pharmaceutical enterprise have the right to attribute to the cost price the cost of a cotton suit issued to a worker engaged in taking medicinal plant materials? Can an enterprise, at the expense of the cost price, issue a second suit to an employee if the overalls issued to the employee have become unusable before
Q: Are payment costs included? information services in the cost of products (works, services) for tax purposes in the reporting period to which they relate, or should these costs be included in the cost at the time of their payment? How is the act of acceptance and transfer of information services drawn up in order to
Question: Can an enterprise issue to an accountable person household expenses an amount exceeding 10 thousand rubles? Have we violated the maximum amount of cash settlements between legal entities, if the amount exceeding 10 thousand rubles was spent by the accountable person at the wholesale base for the purchase of material
Question: Is it legal to issue funds from the pharmacy cash desk for household needs, bypassing the current account?
Question: In the process of repairing the premises, the pharmacy bought materials from an individual entrepreneur for cash. Do we have to provide information to the tax office about the paid individual entrepreneur income for purchased materials, indicating passport data and the amount of payment?
Question: A wholesale pharmacy warehouse settles accounts with a pharmaceutical factory for supplied medicines that are not subject to value added tax in cash within the established limit within a few days. In what order should a pharmaceutical factory issue invoices - per day
Question: The pharmacy warehouse acquired inventory items in retail trade with confirmation by sales receipts and other primary documents, but without cash receipts. Can we attribute the costs incurred to the costs associated with the production of products?
Question: pharmaceutical enterprise carries out trade in imported medicines. Transportation of drugs is not included in the contract price and is paid in cash rubles of the Russian airline. Acceptance of cash for payment for services rendered is carried out without the use of cash registers.
Question: What is the procedure for entering into the warehouse and selling imported drugs purchased at the expense of foreign currency and included in the State Register?
Question: The Tax Code does not quite clearly define the size of the penalty, on the one hand, setting it at 1/300 of the refinancing rate, and on the other hand, limiting it to 0.1% per day. At the same time, employees of the Pension Fund for the revealed underpayment of the contribution set a fine in the amount of 1/300 of the refinancing rate, which is
Question: An employee permanently working at an enterprise performed work under a work contract at the same enterprise. Are payments received by an employee under a work contract taken into account in the calculation of average monthly earnings for calculating vacation pay?
Question: During a tax audit in August 1999, a tax violation for the 1st quarter of 1996 was revealed. Since the Tax Code establishes a statute of limitations of 3 years, are the requirements of the State Tax Inspectorate for the payment of tax arrears, penalties and fines legal?
Question: In accordance with the Accounting Regulation Accounting for Fixed Assets (PBU 6/97), an organization has the right to revalue fixed assets at the beginning of the reporting year. How are the results of the revaluation of fixed assets reflected in the calculation of property tax?
Question: The decision of the tax inspectorate based on the results of an audit of the economic activities of a pharmaceutical company over the past 5 years was made on December 20, 1998. It reached us by mail already in the new year. Is it legal after the introduction of the new tax code of the requirements of the State Tax Inspectorate for the payment of taxes, penalties and fines for the period
Question: Are fixed assets mothballed by decision of the head of the organization subject to property tax?
Question: In November 1998, a documentary audit of the tax inspectorate took place in our pharmacy, on the basis of which, in addition to the amount of unpaid (according to the State Tax Inspectorate) taxes and penalties, we were charged penalties with which we do not agree. Can the tax inspectorate write off arrears from our account without acceptance
Question: Is the value of fixed assets received by a pharmacy free of charge included in the calculation of property tax?
Question: The Tax Code, which came into force on January 1, does not provide for taxes on education, housing stock and some others, however, there were no explanations on this matter. Do I need to accrue and pay these taxes in 1999?
Question: Pharmacy kiosk does not have a separate balance sheet, current account and is not listed in the founding documents of the pharmacy. Is a kiosk considered a branch of a pharmacy and what is the procedure for paying tax on property located in this kiosk?
Question: The Law on Value Added Tax states that medicines are exempt from VAT. Our tax office refuses to recognize VAT exemptions for medicines not included in the 1995 State Register. What about drugs that are not included in the 1995 registry, but are included in
Question: The pharmacy sold a fixed asset that had previously been transferred to the pharmacy as a contribution to the authorized capital, and sold at a price lower than that fixed in the authorized capital. What is the procedure for calculating and paying VAT in this case?
Question: Please clarify the procedure for allocating VAT on the amount of travel expenses to the place of a business trip. How should the amount of value added tax be accepted for reimbursement: in the full amount, or as in the case of taxation of payments from profit within the limits?
Question: The pharmacy rents non-residential premises, which are municipal property. The amounts of rent and VAT are transferred to different organizations. Are we entitled to refund VAT if the tax amount has been paid but the rent amount has not.
Question: A wholesale pharmaceutical warehouse has entered into a contract for the supply of goods exempt from value added tax. The amount of the contract is determined in US dollars at the exchange rate of the Central Bank on the day of shipment, and payment is made based on the exchange rate in force on the date of payment. Is there a value added tax on the difference between
Question: Are penalties received by a pharmacy from a pharmacy warehouse for violation of the terms of delivery of medicines entered in the State Register of Medicines subject to value added tax?
Question: The pharmacy, which is the parent company, provided a temporary financial assistance to its branch, which has a separate balance sheet and current account, to pay the supplier's invoice for the purchased equipment. Are the funds received from the parent organization included in the taxable turnover for value added tax from
Question: In accordance with the concluded purchase and sale agreements, the wholesale pharmacy warehouse receives interest from buyers (pharmacies) for deferred payments for the supply of medicines, the sales turnover of which is exempt from value added tax. Are amounts subject to value added tax?
Question: State medical institution(polyclinic) entered into an agreement with OAO Intercity, International Telephone for the provision of long distance services. Payment is made according to payment requests with reference to account 178 (the cost of official negotiations is attributed to the expenses of the institution, and for personal
Question: The institution is on the regional budget: it is financed from the regional budget according to the cost estimate and accounting is carried out in accordance with the Instruction on accounting in institutions and organizations that are on the budget, dated 03.11.1993 N 122. Simultaneously with budget institution implements and
Question: Is there a 5% sales tax? introduced by the Federal Law of July 31, 1998 N 150-FZ, from individuals paying for medical services in medical institutions (for example, dental, medical examination services, etc.)?
Question: How to calculate the average daily earnings of a pharmacy employee if he goes on regular leave from July 1, 1999 for 24 working days? In April and May, the worker was ill. In June, he worked only one day, and the rest of the time he was on leave without pay family circumstances with permission
Letter of the Health Committee of Moscow dated 15.07.1999 N 1-06/1870
Question: Should attestation of economic and accounting employees of health care institutions be carried out with the assignment of a qualification category? Is the qualification category of these specialists taken into account when referring to the categories of remuneration of the Unified Tariff Scale?
Question: How to reflect sales tax transactions in accounting? Give examples of accounting entries.
Question: An employee of a pharmaceutical factory goes on vacation from August 1, 1999 for 24 working days. How to determine the average daily earnings of an employee for calculating vacation pay if he was paid temporary disability benefits in July?
Question: When paying 2 average monthly salaries after being fired due to a reduction in the number of employees, I was withheld income tax and contributions to the pension fund. At the same time, in the statement of income issued by the enterprise, this amount was not included in the total income. Should these amounts be included in total income and is it correct
Question: How is the registration and payment of young specialists during their internship in a pharmacy. What regulatory documents should be guided by the head of the pharmacy enterprise in this case?
Letter of the Moscow Health Committee No. 1-05/1772 dated June 29, 1999
Question: Are the following exemptions from income tax: payments for pregnancy and childbirth, financial assistance for the birth of a child, for an anniversary, payment for travel for treatment at a sanatorium?
Question: The accounting policy of a pharmacy that does not have a separate prescription department provides for a single accounting for retail trade. Are the requirements of the State Tax Inspection on separate accounting in the prescription departments for the manufacture of medicines and the sale of finished forms for tax purposes legitimate?
Question: An accountable person was given an amount of 10,000 rubles for household needs. The store was goods purchased in the amount of 20 thousand rubles and an advance report was submitted, according to which the final settlement with the accountable person was made. Are the tax authorities right in believing that we have violated the maximum amount

From the article you will learn:

1. What taxes and contributions and in what order should be charged when presenting gifts to employees.

2. How gifts to employees are taken into account for the purposes of calculating income tax, under the simplified tax system.

3. In what order are gifts to employees reflected in accounting.

It's no secret that the most common way to express your gratitude or show attention to another person is to give him a gift. Therefore, many employers practice "gifting" their employees as part of corporate culture. Fortunately, there are enough reasons for presenting presents: these are official holidays, such as New Year, Defender of the Fatherland Day (February 23), International Women's Day (March 8), and individual, for example, a professional holiday or an employee's birthday. However, despite the solemnity of the moment, giving gifts to employees from the point of view of accounting is business transaction, which needs to be properly executed, reflected in the accounting, calculate taxes and contributions. How to do all this correctly and what to pay attention to an accountant, we will consider in this article.

What is a gift

A gift to a gift is different. In order to correctly process the transfer of a gift to an employee, and then correctly calculate taxes and contributions from this operation, it is necessary to determine how this gift is qualified from the point of view of civil and labor legislation.

1. A gift not related to labor activity employee(for anniversaries and holidays, etc.).

According to Civil Code In the Russian Federation, a thing is recognized as a gift (including cash, Gift certificates), which one party (the donor) transfers to the other party (the donee) free of charge (Clause 1, Article 572 of the Civil Code of the Russian Federation). In the context of this article, the donor is the employer, and the donee is the employee. Gift transfer is carried out on the basis of a gift agreement.

! Note: The donation agreement must be writing if the value of the gift exceeds 3,000 rubles, and the donor is entity(Clause 2, Article 574 of the Civil Code of the Russian Federation). However, it is safer for an employer to conclude a written gift agreement with an employee in any case, regardless of the value of the gift, in order to avoid possible claims from tax authorities and funds.

If gifts are given in bulk, for example, to all employees by March 8, then there is no need to conclude separate agreements with each employee. In this case, it is advisable to draw up a multilateral donation agreement, in which each of the recipients of the gifts will put his signature (Article 154 of the Civil Code of the Russian Federation).

2. A gift as a reward for work.

The Labor Code of the Russian Federation provides for the right of the employer to reward his employees with valuable gifts as a reward for work (Article 191 of the Labor Code of the Russian Federation). In this case, the value of the gift acts as part of the remuneration, and the gift is transferred not on the basis of a donation agreement, but on the basis of an employment contract with an employee.

Gifts given to employees as a reward for work, in fact, are production bonuses. About order documentation and confirmation of bonuses to employees you can read in.

Personal income tax from gifts to employees

A gift given to an employee, both in cash and in kind, is recognized as his income and is subject to personal income tax. The obligation to accrue and withhold personal income tax from the employee's income lies with the employer, since he is a tax agent. Wherein not the entire amount of the gift is taxed, but only over 4,000 rubles.(Clause 28, Article 217 of the Tax Code of the Russian Federation). When applying this limit, you must take into account the total amount of gifts given to a particular employee in cash and in kind during the calendar year.

Example.

During 2014, the employee received the first gift in March (for International Women's Day). The cost of the first gift is 2800 rubles. Since the value of the gift is less than 4000 rubles, personal income tax is not charged from it.
In September 2014, the employee received a second birthday present in the amount of 3,000 rubles. In this case, it is necessary to withhold personal income tax from the gift amount exceeding 4000 from the beginning of the year, that is, from the amount of 1800 rubles. (2800 + 3000 - 4000).
Obviously, all subsequent gifts to this employee, issued in the current calendar year, for example, by the New Year, should be subject to personal income tax in full.

Personal income tax on the value of gifts is calculated in general order: at the rate of 13% if the employee is a resident, at the rate of 30% if the employee is not a Russian tax resident. You can read more about who residents and non-residents are, as well as about the features of calculating personal income tax on income by a non-resident, in.

! Note: the moment of withholding personal income tax and transferring it to the budget depends on in what form the gift was given(Letter of the Federal Tax Service dated 22.08.2014 N SA-4-7 / 16692):

if the gift is given to an employee in monetary form, then it is necessary to withhold the tax and transfer it to the budget on the day the gift amount is issued from the cash desk or transferred to the employee’s personal account;
if the gift is given in natural form, then you need to withhold and transfer personal income tax on the next day of payment of funds to the employee, for example, on the next day of payment wages. If, after the gift is presented to the employee, no payments will be made until the end of the calendar year, the employer must, no later than one month from the end of the tax period (year), notify the employee in writing, as well as the tax authority at the place of registration, about the impossibility of withholding personal income tax and the unwithheld amount of tax . In this case, a 2-NDFL certificate is filled out for the employee, in which the value “2” must be indicated in the “attribute” field, and submitted to the IFTS no later than January 31 of the next year.

Income received by an employee in the form of gifts is reflected in certificate 2-NDFL in the following order:

the amount of each gift (including not exceeding 4,000 rubles) is reflected in the certificate as income with code 2720;
the amount of the gift that is not subject to personal income tax (i.e. up to 4000 rubles) is reflected in the certificate as a deduction with code 501.

Insurance contributions from the amount of gifts to employees

To determine if accrued insurance premiums from the amount of gifts to employees or are not accrued, you need to clearly understand what kind of payments these gifts relate to. According to Law No. 212-FZ, payments and other remunerations to employees within the framework of labor relations are subject to insurance premiums (part 1 of article 7) and payments and other remunerations under civil law contracts, the subject of which is the transfer of ownership of property ( to which the donation agreement relates) (part 3, article 7). This means the following:

if gifts are given to employees on the basis of labor and collective agreements without drawing up gift agreements, the amount of such gifts subject to insurance premiums;
if gifts (including in cash) are given to employees on the basis of written donation agreements, the amount of these gifts not subject to insurance premiums in the PFR, FFOMS, FSS, incl. for insurance against accidents at work and occupational diseases.

Such a conclusion is contained in the letters of the Ministry of Health and Social Development dated February 27, 2010 N 406-19 “Imposition of insurance premiums on individual payments”; dated 05.03.2010 N 473-19 "On the payment of insurance premiums from the cost of gifts to employees."

! Note: The donation agreement should not contain any references to labor and collective agreements, as well as other local acts of the organization. In addition, the donation agreement should not calculate the value of the gift depending on the position of the employee, his salary, labor indicators, or in any other way establish the relationship between the employee’s work and the gift. Otherwise, the inspectors will have every reason to consider gifts as an incentive for work and charge additional insurance premiums.

Accounting for gifts when calculating income tax, USN

The ability to account for the value of gifts to employees in tax expenses directly depends on the purpose and reason for the presentation of such gifts.

1. Gifts to employees are not related to labor activity and production results, for example, gifts for anniversaries, official holidays.

When calculating income tax, the value of such gifts to employees not taken into account in tax expenses (clause 16, article 270 of the Tax Code of the Russian Federation). Organizations and individual entrepreneurs that apply the simplified tax system with the object of taxation "income - expenses" also cannot include the amount of such gifts to employees in expenses, since this type of expense is not named in the closed list of expenses (clause 1 of article 346.16 of the Tax Code of the Russian Federation).

2. Valuable gifts are given to employees as a reward for their work(Article 191 of the Labor Code of the Russian Federation).

In this case, the value of valuable gifts related to production results and provided for employment contracts, can be taken into account when calculating the tax base for corporate income tax as part of labor costs (Letter of the Ministry of Finance of Russia dated 02.06.2014 N 03-03-06/2/26291). By analogy, the cost of such gifts can also be taken into account in the costs of the simplified tax system.

VAT on the transfer of gifts to employees

In accordance with the Tax Code of the Russian Federation, the transfer of ownership of goods on a gratuitous basis is recognized as a sale and is subject to VAT (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation). Respectively, VAT must be charged on the value of gifts given to employees(Letter of the Ministry of Finance of the Russian Federation dated January 22, 2009 N 03-07-11/16). In doing so, the following must be taken into account:

VAT is not charged on the amount of a gift given to an employee in cash.
VAT on the value of gifts to employees should be charged by organizations and individual entrepreneurs that apply the general taxation system, as well as those transferred to UTII. Since the transfer of gifts to employees is not carried out as part of the activity transferred to the payment of UTII, this operation is recognized as an object of VAT in accordance with the generally established procedure (clause 4 of article 346.26 of the Tax Code of the Russian Federation).
Organizations and individual entrepreneurs applying the simplified tax system are not VAT payers, therefore they are not required to charge VAT on the cost of gifts to employees (clause 2 of article 346.11 of the Tax Code of the Russian Federation).
The value of a gift given to an employee as an incentive for work is not subject to VAT. This position is held by the judiciary (Resolutions of the FAS Central District dated 06/02/2009 N A62-5424 / 2008, FAS of the Ural District dated 01/19/2010 N F09-10766 / 09-C2).

The tax base for VAT is the purchase price of a gift, the tax is calculated at a rate of 18% (clause 3, article 164 of the Tax Code of the Russian Federation). In this case, the "input" VAT on the value of the gift can be deducted (if an invoice is available).

Generalization

As a generalization of all of the above, I bring to your attention a table that reflects the relationship between the basis for presenting a gift to an employee (whether the gift is a reward for work or not) and the procedure for calculating taxes and contributions from the amount of the gift.

In accordance with the table above, let's determine what taxes and contributions are subject to, for example, children's gifts given to employees for the New Year. Obviously, such gifts are not a reward for work, however, in order for this to be obvious to the inspectors, it is necessary to draw up a donation agreement. Moreover, in this case it is more convenient to conclude a multilateral donation agreement. The amounts of gifts, including New Year's gifts to the children of employees, are subject to personal income tax. But insurance premiums do not need to be calculated, since such gifts do not apply to payments within the framework of an employment relationship. When calculating income tax and under the simplified tax system, such expenses do not reduce the tax base. VAT must be charged on the value of donated gifts.

Accounting for gifts to employees

I propose to consider accounting for gifts to employees using a specific example.

Svetoch LLC decided to present a gift to its employee Sorokin N.N. on the occasion of his 50th birthday. This is the first gift for an employee since the beginning of the year.

The order of accounting reflection depends on the form in which the gift is transferred to the employee: in kind or in cash.

1. Gifts are Wrist Watch worth 5900 rubles. (including VAT 900 rubles).

Debit	Credit	Sum	Operation
Purchasing a gift
10	60(76, 71)	5 000,00	Received a gift to an employee (at a cost without VAT)
19	60	9 00,00	Reflected "input" VAT
68/VAT	19	900,00	"Input" VAT accepted for deduction
Giving a gift to an employee
73-3	10	5 000,00	Gift given to an employee
91-2	73-3	5 000,00	The cost of a gift given to an employee is written off as other expenses
70	68/NDFL	247,00	Personal income tax withheld from the employee's income in the form of a gift from the amount of wages (including the non-taxable amount of 4,000): (5,900 - 4,000) x 13%
91-2	68/VAT	900,00	VAT charged on the value of a gift given to an employee

2. A gift is a sum of money of 5,900 rubles.

In the example considered, a gift to an employee is not related to labor activity (a gift for an anniversary), therefore, account 73 “Settlements with personnel for other operations” is used for calculations. If a valuable gift is issued as an incentive for work, then account 70 “Payroll calculations” is used for calculations.

So, presenting gifts to employees is, without a doubt, a pleasant procedure for both the donee and the donor. However, for an accountant, it hides a lot of "pitfalls", which, I hope, this article will help you deal with. And in parting, a few recommendations on the topic of gifts for employees. Firstly, if possible, give employees, no matter how trite it sounds, stationery (diaries, pens, ...), computer mice, flash drives, and similar items that can be written off as consumables without spending them as gifts. And secondly, if a gift is supposed to be presented to an employee as a reward for work, then it is better to issue it as, in this case, the inspectors will not have questions about inclusion in tax expenses and not charging VAT.

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Normative base

Civil Code of the Russian Federation
Labor Code of the Russian Federation
Tax Code of the Russian Federation
Federal Law No. 212-FZ dated July 24, 2009 “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”
Letter of the Ministry of Finance of Russia dated 02.06.2014 N 03-03-06/2/26291
Letter of the Ministry of Finance of the Russian Federation dated 01.22.2009 N 03-07-11 / 16
Letter of the Federal Tax Service dated 22.08.2014 N SA-4-7/16692
Letters of the Ministry of Health and Social Development dated 27.02.2010 N 406-19, dated 05.03.2010 N 473-19

How to get acquainted with the official texts of these documents, find out in the section

Dear colleagues!

Firm "1C" informs that from April 15, 2016 testing "1C: Professional" under the program "1C: ERP Enterprise Management 2" will be conducted on an updated set of exam questions.

Retake of tests passed before April 15, 2016 is not required, issued certificates remain valid.

The 1C firm strongly recommends that the heads of partner companies plan the dates for the certification of employees in order to avoid a situation where an employee is preparing for certification according to the previous edition, and the test receives new edition set of questions.

Certification allows a specialist who is able to competently and effectively apply an applied solution in solving problems to receive official confirmation of his qualifications. The certificate gives the specialist advantages in job search and promotion, and the head of the enterprise - a criterion for assessing the knowledge of employees.

1C:Professional certification exams are accepted by 1C Certification Centers. The list of Certification Authorities is posted on the 1C website: http://1c.ru/prof/acs-list.jsp.

To the attention of managers partner companies : a change in the procedure for passing the test "1C: Professional" for employees of partner firms was published in the information letter No. 20305 dated 08/13/2015.

We draw the attention of partners participating in the project "1C: Competence Centers for ERP Solutions" that from May 25, 2015, in accordance with the terms of the application for participation in the project, the requirement for the presence of one certificate "1C: Professional" for "1C: ERP Enterprise Management 2" came into force to ensure the status of "1C: ERP Center". We recommend not to postpone taking the test and obtaining a certificate for a long time, as this may lead to a reduction in status to "Candidate for 1C: ERP Center".

The 1C:Professional exam is taken on a computer. Individual task consists of 14 questions on different topics and aspects of using the program. For each question, several answers are offered, from which it is necessary to choose the most complete and correct one. The total time limit for answering all questions is 30 minutes. At the same time, the response time for each individual question is not limited. The result of the exam is evaluated on a two-point scale "Passed" - "Failed". You must answer at least 12 questions out of 14 correctly to receive a positive mark ("Passed").

To prepare for testing, a new edition of the book "A set of questions for the certification exam on knowledge of the possibilities and features of using the typical configuration "1C: ERP Enterprise Management 2" of the program system "1C: Enterprise 8" with examples of solutions (March 2016)" was released.

This manual contains a set of questions used in the automated certification exam "1C: Professional". In the future, it is possible to change the wording of questions and answers.

The main purpose of the publication is to help the reader prepare for the certification exam "1C: Professional" under the program "1C: ERP Enterprise Management 2". In addition, independent study of the questions given in the manual will allow the reader to systematize and deepen his knowledge, get a comprehensive understanding of functionality and program settings, which, ultimately, will allow you to use it most effectively in everyday activities.

Questions to the certificate 1s professional unitary enterprise. You can see the schedule of 1C:Professional exams

personal income tax

Insurance premiums

BASIC: income tax

BASIC: VAT

USN

UTII

OSNO and UTII

About compensation payments

On the overalls issued to pharmacy employees and their cost

What is a gift

Personal income tax from gifts to employees

Insurance contributions from the amount of gifts to employees

Accounting for gifts when calculating income tax, USN

VAT on the transfer of gifts to employees

Generalization

Accounting for gifts to employees

Normative base

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