St 255 nk rf hospital. “Vacation” expenses for the calculation of income tax
To which point of article 255 of the Tax Code of the Russian Federation do premiums and bonuses relate?
The premiums established at the initiative of the organization, this is paragraph 25 of Art. 255 “other types of expenses incurred in favor of the employee, provided for by the labor contract and (or) the collective agreement”. Prizes - clause 2 of article 255 "accruals of a stimulating nature, including premiums for production results." Some types of allowances (depending on their type) may also apply to paragraph 2 of Art. 255.
The rationale for this position is given below in the materials of the "System Chief Accountant"
BASIC
Additional payments and allowances established by the organization, take into account the composition of labor costs, if they:
- provided for in labor and (or) collective agreements (para. 1, para. 2, para. 25 of article 255 of the Tax Code of the Russian Federation); *
- meet the requirements of the Tax Code of the Russian Federation. This approach is confirmed by the Ministry of Finance of Russia in letters dated July 27, 2010 No. 03-03-06 / 1/489, dated July 21, 2010 No. 03-03-06 / 1/474.
If the organization uses the accrual method, the moment of recognition of expenses in the form of surcharges (allowances) depends on whether they are related to direct or indirect expenses. Indirect expenses are recognized at the time of accrual (paragraph 2 of article 318, paragraph 4 of article 272 of the Tax Code). Direct costs are accounted for as sales of products, works, services, in the cost of which they are taken into account (paragraph 2 of clause 2 of article 318 of the Tax Code). Organizations providing services can take into account direct costs at the time of their accrual (para. 3, clause 2 of article 318 of the Tax Code of the Russian Federation).
As a rule, surcharges and allowances relate to indirect costs (, paragraph 3 of Article 320 of the Tax Code of the Russian Federation). An exception is surcharges (allowances) paid to employees engaged in the production of goods, the performance of work or the provision of services (for example, surcharges to the salary of production workers). They relate to direct costs. Such rules are established in paragraph 1 of Article 318 of the Tax Code of the Russian Federation.
Situation: can a manufacturing organization attribute all surcharges and allowances established on its own initiative to indirect costs in calculating income tax (mod \u003d 112, id \u003d 45101)
No, he can not.
Organizations independently determine the list of direct costs (Clause 1, Article 318 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated January 26, 2006 No. 03-03-04 / 1/60 and the Federal Tax Service of Russia dated February 24, 2011 No. KE-4-3 / 2952). However, the division of costs into direct and indirect should be economically justified. Otherwise, tax inspectors may recalculate income tax.
Therefore, bonuses and allowances accrued to employees directly involved in production are included in direct expenses. Surcharges (allowances) established by the administration of the organization, refer to indirect costs.
N.Z. Kovyazina
deputy Director of the Department of Wages, Labor Protection and Social Partnership of the Ministry of Health and Social Development of Russia
Income tax: general procedure
Consider the amount of monthly (quarterly) bonuses as part of labor costs, while observing two conditions:
- bonuses are stipulated by the labor and (or) collective agreement (para. 1, article 255, paragraph 21, article 270 of the Tax Code of the Russian Federation);
- bonuses paid for labor indicators (
- Chapter 5. TAX AUTHORITIES. CUSTOMS. FINANCIAL BODIES. RESPONSIBILITY OF TAX AUTHORITIES, CUSTOMS AUTHORITIES, THEIR OFFICERS (as amended by Federal Laws of 09.07.1999 N 154-ФЗ, dated 29.06.2004 N 58-ФЗ)
- Chapter 6. BODIES OF INTERNAL AFFAIRS. INVESTIGATIVE BODIES (as amended by Federal Laws of June 30, 2003 N 86-ФЗ, dated December 28, 2010 N 404-ФЗ)
- Chapter 7. OBJECTS OF TAXATION
- Chapter 8. FULFILLMENT OF THE OBLIGATION TO PAY TAXES, FEES, INSURANCE CONTRIBUTIONS (as amended by Federal Law of 03.07.2016 N 243-FZ)
- Chapter 10. REQUIREMENT TO PAY TAXES, FEES, INSURANCE CONTRIBUTIONS (as amended by Federal Law dated 03.07.2016 N 243-ФЗ)
- Chapter 11. METHODS OF ENSURING FULFILLMENT OF OBLIGATIONS TO PAY TAXES, FEES, INSURANCE CONTRIBUTIONS (as amended by Federal Law dated 03.07.2016 N 243-ФЗ)
- Chapter 12. ACCOUNT AND RETURN OF OVERLY PAID OR OVERLY RECEIVED AMOUNTS
- Chapter 13. TAX DECLARATION (as amended by Federal Law of 09.07.1999 N 154-FZ)
- Chapter 14. TAX CONTROL
- Chapter 14.1. INTERDEPENDENT PERSONS. PROCEDURE FOR DETERMINING THE SHARE OF PARTICIPATION OF ONE ORGANIZATION IN ANOTHER ORGANIZATION OR INDIVIDUAL IN THE ORGANIZATION
- Chapter 14.2. GENERAL PROVISIONS ON PRICES AND TAXATION. INFORMATION USED IN COMPARING THE TERMS OF TRANSACTIONS BETWEEN INTERDEPENDENT PERSONS WITH THE TERMS AND CONDITIONS OF TRANSACTIONS BETWEEN THE INDIVIDUALS ARE NOT INDEPENDENT
- Chapter 14.3. METHODS USED IN DETERMINING FOR THE PURPOSE OF TAXATION OF INCOME (PROFITS, REVENUES) IN TRANSACTIONS WHICH THE PARTIES TO WHICH ARE INTERDEPENDENT PERSONS
- Chapter 14.4. CONTROLLED TRANSACTIONS. PREPARATION AND SUBMISSION OF DOCUMENTATION FOR THE PURPOSE OF TAX CONTROL. NOTIFICATION OF CONTROLLED TRANSACTIONS
- Chapter 14.4-1. SUBMISSION OF DOCUMENTATION ON THE INTERNATIONAL GROUP OF COMPANIES (introduced by the Federal Law of November 27, 2017 N 340-ФЗ)
- Chapter 14.5. TAX CONTROL IN CONNECTION WITH TRANSACTIONS BETWEEN INTERDEPENDENT PERSONS
- Chapter 14.6. PRICING AGREEMENT FOR TAXATION PURPOSES
- Chapter 14.7. TAX MONITORING. REGULATION OF INFORMATION INTERACTION
- Chapter 14.8. PROCEDURE FOR CARRYING OUT TAX MONITORING. MOTIVATED OPINION OF THE TAX AUTHORITY
- Chapter 15. GENERAL PROVISIONS ON RESPONSIBILITY FOR COMMISSION OF TAX OFFENSES
- Chapter 16. TYPES OF TAX OFFENSES AND RESPONSIBILITY FOR THEIR PERFORMANCE
- Chapter 17. COSTS RELATED TO THE IMPLEMENTATION OF TAX CONTROL
- Chapter 18. TYPES OF VIOLATIONS BY THE BANK OF OBLIGATIONS PROVIDED BY THE LAW ON TAXES AND FEES, AND RESPONSIBILITY FOR THEIR PERFORMANCE
- Chapter 19. PROCEDURE FOR APPEALING OF ACTS OF TAX AUTHORITIES AND ACTIONS OR INACTIVITY OF THEIR OFFICERS
- Chapter 20. CONSIDERATION AND DECISION ON IT
- Chapter 20.1. AUTOMATIC FINANCIAL INFORMATION EXCHANGE
- Chapter 20.2. INTERNATIONAL AUTOMATIC EXCHANGE OF COUNTRY REPORTS IN ACCORDANCE WITH THE INTERNATIONAL TREATIES OF THE RUSSIAN FEDERATION (introduced by Federal Law of November 27, 2017 N 340-ФЗ)
- Chapter 20.3. MUTUAL CONSENTATIVE PROCEDURE IN ACCORDANCE WITH THE INTERNATIONAL TREATY OF THE RUSSIAN FEDERATION ON THE MATTERS OF TAXATION (introduced by Federal Law dated 29.09.2019 N 325-ФЗ)
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Section VIII. FEDERAL TAXES
- Chapter 21. TAX ON ADDED VALUE
- Chapter 22. Excise
- Chapter 23. TAX ON INCOME OF INDIVIDUALS
- Chapter 24. ONE SOCIAL TAX (ARTICLES 234 - 245) Repealed as of January 1, 2010. - Federal Law of 24.07.2009 N 213-ФЗ.
- Chapter 25. TAX ON THE PROFIT OF ORGANIZATIONS (introduced by the Federal Law of 06.08.2001 N 110-ФЗ)
- Chapter 25.1. FEES FOR USING OBJECTS OF ANIMAL WORLD AND FOR USING OBJECTS OF WATER BIOLOGICAL RESOURCES (introduced by Federal Law of 11.11.2003 N 148-ФЗ)
- Chapter 25.2. WATER TAX (introduced by the Federal Law of July 28, 2004 N 83-FZ)
- Chapter 25.3. STATE DUTY (introduced by the Federal Law of 02.11.2004 N 127-ФЗ)
- Chapter 25.4. TAX ON ADDITIONAL INCOME FROM PRODUCTION OF HYDROCARBON RAW MATERIALS (introduced by the Federal Law of 19.07.2018 N 199-ФЗ)
- Chapter 26. TAX FOR MINING USEFUL FOSSILS (introduced by the Federal Law of 08.08.2001 N 126-ФЗ)
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Section VIII.1. SPECIAL TAX REGIMES (introduced by the Federal Law of December 29, 2001 N 187-FZ)
- Chapter 26.1. TAXATION SYSTEM FOR AGRICULTURAL PRODUCERS (SINGLE AGRICULTURAL TAX) (as amended by Federal Law of 11.11.2003 No. 147-FZ)
- Chapter 26.2. SIMPLIFIED SYSTEM OF TAXATION (introduced by the Federal Law of 24.07.2002 N 104-ФЗ)
- Chapter 26.3. TAXATION SYSTEM AS A SINGLE TAX FOR IMPLICIT INCOME FOR SEPARATE ACTIVITIES (introduced by the Federal Law of July 24, 2002 N 104-ФЗ)
- Chapter 26.4. SYSTEM OF TAXATION WHEN IMPLEMENTING AGREEMENTS ON THE SECTION OF PRODUCTS (introduced by the Federal Law of 06.06.2003 N 65-ФЗ)
- Chapter 26.5. PATENT SYSTEM OF TAXATION (introduced by the Federal Law of 25.06.2012 N 94-FZ)
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Section IX. REGIONAL TAXES AND CHARGES (introduced by the Federal Law of November 27, 2001 N 148-ФЗ)
- Chapter 27. SALES TAX (ARTICLES 347–355) Repeated. - Federal Law of November 27, 2001 N 148-FZ.
- Chapter 28. TRANSPORT TAX (introduced by the Federal Law of 07.24.2002 N 110-ФЗ)
- Chapter 29. GAMING BUSINESS TAX (introduced by Federal Law of December 27, 2002 N 182-ФЗ)
- Chapter 30. TAX ON PROPERTY OF ORGANIZATIONS (introduced by Federal Law of 11.11.2003 N 139-ФЗ)
- Section X. LOCAL TAXES AND CHARGES (as amended by the Federal Law of November 29, 2014 N 382-ФЗ) (introduced by the Federal Law of November 29, 2004 N 141-FZ)
- Chapter 31. LAND TAX
- Chapter 32. TAX ON THE PROPERTY OF INDIVIDUALS (introduced by the Federal Law of 04.10.2014 N 284-ФЗ)
- Chapter 33. TRADE ASSEMBLY (introduced by the Federal Law of November 29, 2014 N 382-ФЗ)
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Section XI. INSURANCE CONTRIBUTIONS TO THE RUSSIAN FEDERATION (introduced by the Federal Law of 03.07.2016 N 243-FZ)
- Chapter 34. INSURANCE CONTRIBUTIONS (introduced by the Federal Law of 03.07.2016 N 243-ФЗ)
Article 255 of the Tax Code of the Russian Federation. Labor costs
The taxpayer’s expenses for labor remuneration include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensatory accruals related to the work regime or working conditions, prizes and lump-sum incentive accruals, expenses related to the maintenance of these employees, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.
The costs of labor for the purposes of this chapter include, but are not limited to:
1) the amounts accrued at tariff rates, official salaries, piecework rates or as a percentage of revenue in accordance with the forms and systems of remuneration accepted by the taxpayer;
2) incentive accruals, including bonuses for production results, premiums to tariff rates and salaries for professional excellence, high achievements in labor and other similar indicators;
3) accruals of a stimulating and (or) compensatory nature related to the work schedule and working conditions, including allowances to tariff rates and salaries for night work, multi-shift work, for combining professions, expanding service areas, for working in difficult, harmful, especially harmful working conditions, for overtime work and work on weekends and holidays, carried out in accordance with the legislation of the Russian Federation;
4) the cost of utility services, food and products provided free of charge to employees in accordance with the legislation of the Russian Federation, and goods provided to taxpayer employees in accordance with the procedure for free housing established by the legislation of the Russian Federation (amount of monetary compensation for the failure to provide free housing, utilities and other similar services);
5) the costs of acquiring (manufacturing) issued in accordance with the legislation of the Russian Federation to employees free of charge or sold to employees at reduced prices for uniforms and uniforms (in terms of the cost not compensated by employees), which remain in the personal permanent use of employees. In the same manner, the expenses for the purchase or manufacture of uniforms and shoes by the organization are taken into account, which indicate the employees belong to this organization;
6) the amount accrued to employees average earningsstored for the time they fulfill state and (or) public duties and in other cases stipulated by the legislation of the Russian Federation on labor;
7) expenses in the form of average earnings retained by employees for the period of vacation provided for legislation Of the Russian Federation, the actual costs of the travel of employees and dependent employees of these workers to the place of vacation use in the Russian Federation and vice versa (including the cost of baggage for employees of organizations located in the Far North and equivalent areas) in the manner prescribed by applicable law - for organizations financed from the respective budgets and in the manner prescribed by the employer - for other organizations, extra payments to minors for reduced working hours, expenses for paying breaks in mothers' work for feeding a child, as well as expenses for paying for time, associated with the passage of medical examinations;
8) cash compensation for unused vacation in accordance with labor legislation Russian Federation;
9) accruals to dismissed employees, including in connection with the reorganization or liquidation of the taxpayer, reduction in the number or staff of taxpayer employees. For the purposes of this paragraph, accruals to dismissed employees are recognized, in particular, severance pay made by the employer upon termination of the employment contract, provided for by labor contracts and (or) individual agreements of the parties to the labor contract, including agreements on termination of the employment contract, as well as collective agreements, agreements and local regulations containing labor law standards;
10) lump-sum remuneration for seniority (allowances for seniority in the specialty) in accordance with legislation Russian Federation;
11) allowances due to regional regulation of remuneration, including accruals on district ratios and coefficients for work in harsh climatic conditions;
12) allowances for continuous work experience in the Far North and equivalent areas, in the regions of the European North and other areas with severe climatic conditions;
12.1) the fare for actual expenses and the cost of baggage allowance based on no more than 5 tons per family for actual expenses, but not higher than the tariffs stipulated for transportation by rail to an employee of an organization located in the Far North and equivalent areas (in case of absence the specified expenses are accepted by the railway in the amount of the minimum cost of travel by air), and to members of his family in case of moving to a new place of residence in another locality in connection with the termination of the employment contract with the employee for any reason, including in the event of his death, for the exception of dismissal for guilty acts;
13) expenses in the form of average earnings maintained in accordance with legislation Of the Russian Federation for the duration of study holidays provided to taxpayer employees, as well as expenses for paying for travel to the place of study and back;
14) labor costs over time forced absenteeism or the time to complete the lower-paid work in cases provided for by the legislation of the Russian Federation;
16) the amount of payments (contributions) of employers under compulsory insurance contracts, the amount of contributions of employers paid in accordance with the Federal the law "On additional insurance contributions for funded pension and state support for the formation of pension savings", as well as the amount of payments (contributions) of employers under voluntary insurance agreements (non-state pension schemes) concluded in favor of employees with insurance organizations (non-state pension funds) that have licenses issued in accordance with the legislation of the Russian Federation to conduct relevant activities in the Russian Federation.
In cases of voluntary insurance (non-state pension provision), these amounts relate to labor costs under contracts:
life insurance, if such contracts are concluded for a period of at least five years with Russian insurance organizations licensed to conduct the corresponding type of activity, and during these five years do not provide insurance payments, including in the form of rents and (or) annuities, for exclusion of insurance payments in cases of death and (or) infliction of harm to the health of the insured person;
non-state pension provision, subject to the application of a pension scheme that provides for the accounting of pension contributions on the registered accounts of participants of non-state pension funds, and (or) voluntary pension insurance upon the occurrence of the pensioner’s and / or the insured person’s pension grounds stipulated by the legislation of the Russian Federation, giving the right to establish pensions for state pensions and (or) insurance pensions, and during the period of validity of pension bases. At the same time, non-state pension provision agreements must provide for the payment of pensions until the funds are exhausted on the participant’s personal account, but for at least five years, or for life, and voluntary pension insurance agreements - for the payment of pensions for life;
voluntary personal insurance of employees, concluded for a period of at least one year, providing for the payment by insurers of the medical expenses of the insured workers;
voluntary personal insurance, providing for payments exclusively in cases of death and (or) harm to the health of the insured person.
The total amount of contributions of employers paid in accordance with the Federal the law "On additional insurance contributions for funded pension and state support for the formation of pension savings", and payments (contributions) of employers paid under long-term life insurance contracts for employees, voluntary pension insurance and (or) non-state pension provision for employees, are taken into account for tax purposes in the amount of, not exceeding 12 percent of the amount of labor costs.
In case of amendments to the conditions of the life insurance contract, as well as to the voluntary pension insurance contract and (or) the non-state pension insurance contract for certain or all insured employees (participants), if as a result of such changes the terms of the contract cease to comply with the requirements of this clause, or in case of termination of the said contracts in respect of certain or all insured employees (participants), the employer's contributions to such employees in respect of the relevant employees, previously included in expenses, are recognized as taxable from the date of such changes to the terms of these contracts and (or) shortening the validity of these contracts or their termination (with the exception of cases of early termination of the contract due to force majeure, that is, extraordinary and unavoidable circumstances).
Contributions under voluntary personal insurance contracts providing for insurers to pay medical expenses of insured employees, employers' expenses under medical services contracts concluded in favor of employees for a period of at least one year with medical organizations that have appropriate licenses for medical activities issued in accordance with the legislation of the Russian Federation, and the costs specified in paragraph 24.2 of this part, in aggregate, may not exceed 6 percent of the amount of expenses on labor remuneration.
Contributions under voluntary personal insurance contracts providing for payments exclusively in cases of death and (or) harm to the health of the insured person are included in expenses not exceeding 15,000 rubles per year, calculated as the ratio of the total amount of contributions paid under the said contracts, to the number of insured employees.
22) accruals stipulated by the legislation of the Russian Federation for military personnel serving in military units at state unitary enterprises and in construction organizations of federal executive bodies, in which military service is provided for by the legislation of the Russian Federation, and for employees of internal affairs bodies, institutions and bodies of the penal system, and the federal firefighting system State Fire Service, persons serving in the national guard of the Russian Federation and having special police ranks;
23) bonuses to persons with disabilities provided for by the legislation of the Russian Federation
24) expenses in the form of deductions to the reserve for the upcoming payment of holidays to employees and (or) to the reserve for the payment of annual remuneration for the length of service and according to the results of work for the year, carried out in accordance with article 324.1 of this Code;
24.1) expenses for reimbursement of expenses of employees for paying interest on loans (credits) for the acquisition and (or) construction of a dwelling. The indicated expenses for tax purposes are recognized in an amount not exceeding 3 percent of the amount of labor costs;
24.2) expenses for payment of services for the organization of tourism, spa treatment and recreation in the Russian Federation in accordance with an agreement on the sale of a tourist product provided to employees, their spouses, parents, children (including adopted) under the age of 18 years, wards under the age of 18 years, as well as children (including adopted) under the age of 24, studying at full-time education in educational organizations, a former ward (after the termination of guardianship or guardianship) under the age of 24 years, studying full-time education in educational organizations.
For the purposes of this paragraph, the following services rendered under the agreement on the sale of a tourist product concluded by an employer with a tour operator or travel agent are recognized as services for the organization of tourism, sanatorium-resort treatment and recreation on the territory of the Russian Federation:
services for the transportation of tourists through the territory of the Russian Federation by air, water, road and (or) rail to the destination and vice versa or through another route agreed upon in the agreement on the sale of a tourist product;
tourist accommodation services in a hotel (s) or other (other) accommodation facility (s), spa treatment and recreation facility located in the Russian Federation, including tourist catering services, if catering services are provided in conjunction with hotel accommodation services or other accommodation facility, object of sanatorium-resort treatment and rest;
In paragraph 1 of Art. 255 of the Tax Code of the Russian Federation formulated the basic composition of taxpayer expenses aimed at remuneration. This category of expenses includes any accruals to employees in kind or in cash. Let us consider in more detail what else is included in the indicated expenses.
Principal Payments
First of all, they include amounts calculated according to official salaries, tariff rates, as a percentage of revenue or piecework rates according to the systems and forms of payroll accepted by the payer. This is indicated in paragraph 1 of Art. 255 of the Tax Code of the Russian Federation. In addition, the cost includes the average earnings calculated and maintained for the period the employee fulfills public (state) duties and in other cases established by law. This provision is provided for in paragraph 6 of Art. 255 of the Tax Code of the Russian Federation.
Incentive payments
These include bonuses for the results of production activities, allowances for salaries and rates for professional excellence, achievements in work and similar indicators. These costs are defined in paragraph 2 of Art. 255 of the Tax Code of the Russian Federation. Compensatory or incentive payments related to the regime and conditions for carrying out activities at the enterprise are also referred to labor costs. In particular, under paragraph 3 of Art. 255 of the Tax Code of the Russian Federation, they provide for allowances for work:
- At night time.
- Multi-shift mode.
- Combination of professions.
- In particularly harmful, harsh conditions.
- Extension of service area.
- Overtime on holidays and weekends.
Compensation
Salary costs include the cost of utilities, food and nutrition, housing, which should be provided to employees free of charge. If they are not received by the employees, the taxpayer pays the appropriate compensation. The employer also includes in labor costs the costs of manufacturing / purchasing provided to employees according to the established rules in the legislation for free or uniforms and uniforms sold to them at reduced prices (in the part not covered by the staff), which remain in the constant individual use of employees. These provisions establish 4 and 5 paragraphs of Art. 255 of the Tax Code of the Russian Federation.
Directions
The Tax Code provides for the inclusion of expenses in the form of average earnings accrued for vacation. Art. 255 of the Tax Code of the Russian Federation also refers to them the actual costs of paying for the travel of employees and persons who are dependent on them, to a vacation spot in the country and vice versa. These expenses include, but are not limited to, compensation for the luggage of employees of enterprises located in the Far North, as well as in an area that is equated with climatic conditions. These payments are provided for in paragraph 7 of Art. 255 of the Tax Code of the Russian Federation. For organizations financed from the respective budgets, accrual is carried out in the manner prescribed by law. For other organizations - the calculation is made according to the rules established by the employer. In paragraph 7 of Art. 255 of the Tax Code of the Russian Federation also establishes a supplement to minor employees for a reduced time. The cost of s / n also includes the costs of paying mothers breaks for feeding children, as well as the time required for medical examinations. According to paragraph 8 of Art. 255 of the Tax Code of the Russian Federation take into account monetary compensation for unused periods of rest in accordance with the Labor Code.
Charges on dismissal
They are installed in paragraph 9 of Art. 255 of the Tax Code of the Russian Federation. Salary costs include accruals to retiring employees, including in the event of liquidation or reorganization of an enterprise, or a reduction in the state or number of employees of a taxpayer. As such amounts, in particular, are recognized severance payments calculated for staff upon termination of the employment contract, provided for in the contract or separate agreements between the parties, collective bargaining agreements, as well as local documents containing provisions of labor law.
Allowances and rewards
These payments are established in paragraphs 10-12 of Art. 255 of the Tax Code of the Russian Federation. Salary costs include lump-sum benefits accrued for seniority (for seniority in the specialty). The costs also include allowances that are due to the regional regulation of the established method of calculating wages. In them, inter alia, Art. 255 of the Tax Code of the Russian Federation assumes accrual on the coefficients:
- District.
- For activities in special climatic conditions.
In the cost of s / n under Art. 255 of the Tax Code of the Russian Federation included allowances for continuing service in the European and the Far North, in areas equivalent to it.
Insurance premiums
They are determined by paragraph 16 of Art. 255 of the Tax Code of the Russian Federation. Salary costs include payments by employers under compulsory and voluntary insurance contracts concluded between the licensed organization and the employee. The costs include contributions paid under the relevant Federal Law. In case of voluntary insurance, expenses include the amounts under the contracts:
- Personal insurance, providing compensation only in case of death or damage to health.
- Life insurance (with a validity period of at least 5 years).
- Non-state support provided that the scheme for accounting for contributions to registered accounts is used.
- Voluntary individual insurance (valid for at least a year).
Other payouts
P. 25 Art. 255 of the Tax Code of the Russian Federation includes in the cost of s / n other types of expenses that are incurred in favor of employees. This refers to payments that are not specified in the previous provisions. For accounting, such expenses should be provided for in the contract or collective agreement. According to Art. 255 of the Tax Code, sick leave paid by the employer. Moreover, accruals are made for the first three days of absence of the employee. The following days are compensated by insurance premiums. It should be noted one more point provided for in Art. 255 of the Tax Code of the Russian Federation. A hospital paid in accordance with a voluntary individual insurance contract, expenses incurred by the employer under a medical services agreement concluded for the benefit of employees for at least a year with medical institutions licensed to carry out their activities are included in costs not exceeding 6% from the cost of s / n. The total amount of employer contributions paid in accordance with the law for the funded part of the pension, as well as for long-term agreements on individual life insurance, voluntary pension provision (non-state including), is taken into account for tax purposes. Its size should not exceed 12% of the cost of s / n.
Art. 255 of the Tax Code with comments
The Code introduced several changes. The first ones relate to vacation pay and tuition compensation. The new edition specifies the size of these expenses in the form of average earnings. In 2014, they were indicated in general terms as expenses for the salary. This means that attributing additional charges to the average payment to compensate for periods of rest and subsequently they cannot be taken into account. At the same time, paragraph 8 of Art. 255 of the Tax Code remained unchanged. The provision on accounting for termination benefits in the expense item, the payment of which is provided for under a labor or collective agreement, has undergone adjustment. Prior to the amendment of Art. 255 of the Tax Code of the Russian Federation, there was a rather controversial judicial practice. Disputes, in particular, related to the accounting of these costs for tax purposes. Another change affected the remuneration for annual performance. In accordance with the amendments, such payments are included in the cost of the salary under paragraph 24. It is now indicated that it is possible to create reserves for payments based on the results of the employee's annual activity.
Question on "carry-over" payments for the rest period
Consider an example. The employee takes leave from 06/29/2015 to 07/26/2015. According to the Labor Code, payments were made until the moment of leaving on vacation on 05/25/2015 in the amount of 25 thousand rubles. If the company submits quarterly reports, then 2 days of employee leave fall in the second quarter of the year, and 26 in the third. Thus, the latter form a “transitional" period of rest. According to paragraph 7, expenses in the form of salary include payments in the form of average earnings. This means that the accrued amount of 25 thousand rubles. taken into account when calculating the base as part of the costs. As for the period in which they are taken into account, clarifications are given in the letter of the Ministry of Finance dated 03/06/2015. In accordance with the explanations, these expenses are recognized in the time period in which they were formed and paid, that is, in the declaration for the second quarter.
Terms of severance pay accounting
Consider an example. LLC terminated the contract with the commercial director and paid him a severance pay of 300 thousand rubles. Can this amount be taken into account in the cost of s / n for tax purposes and under what conditions? Subject to changes to the Code, severance pay may relate to such expenses. However, for this it is necessary that the severance pay is provided for in the labor contract or the local act of the enterprise. The latter, in particular, may be an agreement to terminate the contract. It indicates the amount of the benefit, if it was not established in the contract or under the terms of the collective agreement.
Annual Remuneration Notes
For example, the company plans to pay certain amounts based on the results of the work of employees. What actions need to be taken for this? First of all, it is necessary to fix in the accounting policy a uniform reservation method for payment of remuneration, determine the limit and the subsequent percentage of accruals in each month. To do this, make an estimate. It determines the value of the annual reserve by the ratio of the annual payroll and percentage deductions from it for remuneration. After that, the entire volume should be divided into months. At the same time, monthly insurance payments for annual remuneration are also taken into account in monthly amounts. For example, an enterprise plans salary costs in 2016 in the amount of 7 million rubles. The percentage of reservation is 10%, and the amount of insurance premiums is 31%. The estimated limit on the total remuneration, therefore, will be 917,000 rubles. (7,000,000 × 1.31 × 10%). The next step is the direct formation of a reserve in a monthly format. The sum of the costs of the salary and insurance premiums accrued on it, multiplied by the percentage of the limit. The obtained values \u200b\u200bare taken into account in expenses when calculating the mandatory budget deductions from profits under paragraph 24 of the Tax Code. Then, on December 31, an inventory of the reserve is carried out. It is necessary to compare the generated volume with the amount of remuneration accrued to employees, taking into account insurance. Thus, an overrun or deficiency is detected.
Free Food Clarification
Suppose the company does not have a special dining room, but a separate room was equipped with everything necessary. In addition, products are being purchased from which a specially hired employee prepares lunch. Do such costs relate to pay? To include these costs, first of all, the conditions for the provision of food should be included in employment contracts. According to Art. 131 shopping mall, the employer can issue part of the salary in kind. Free food in this case will qualify in this way. The salary will be formed from the accrued salary and the cost of free food. Clause 1 of Art. 255 Tax Code. In accordance with the regulation, the costs can include the amount of the employer, taken from him in accordance with different types of settlements with staff.
Clothing costs
Suppose an LLC has planned the acquisition of a form for personnel and its transfer at no cost. How should this be taken into account in the cost of s / n? According to paragraph 5 of this article, the cost of uniforms, which are transferred to specialists of the enterprise free of charge, may be included in these costs. However, it should be borne in mind that the employer will need to pay on top of VAT on transfer, personal income tax (since this, as in the previous example, acts as a payment in kind), as well as insurance premiums. In addition, in order to take into account the cost of uniforms in expenses, it is necessary to observe a number of conditions:
- Extradition is economically viable.
- Uniform allows you to determine the affiliation of staff.
- Extradition is provided for in a collective or labor contract or in other local acts of the enterprise.
- The cost of acquiring the form is documented.
As an alternative, you can use Art. 254 and re-qualify uniforms to specials. However, in this case, it is necessary to assess the working conditions. If the transfer of clothing from a uniform category to a special one does not work out, it is advisable to transfer it not to the ownership of employees, but to temporary use. This will avoid additional costs in the form of VAT, personal income tax.
Financial assistance for the rest period
The LLC carries out the payment of help to employees' vacations on incoming applications. Can such costs be taken into account in the cost of s / n? According to paragraph 23 of Art. 270 Tax Code, the company has no reason to make such an inclusion. However, the Ministry of Finance clarified this matter. According to the Ministry, these expenses cannot be taken into account only if they are not related to the fulfillment of labor obligations. The letter explains that material assistance is interconnected with the implementation of professional activities. However, for accounting, the following conditions must be met:
- Material assistance should be indicated in a collective or employment contract.
- Payments should be tied to the salary.
- Material assistance should be associated with the observance of labor discipline.
Anniversary cost
Consider another example. One of the employees is 50 years old. In this regard, the management decided to pay him a bonus for the holiday. Is it possible to take it into account in the cost of s / n? According to Art. 255 of the Tax Code of the Russian Federation classify expenses as bonuses related to the employee's performance of his duties. The anniversary has nothing to do with the professional activities of the employee. In Art. 252 clearly states that with the performance of duties, only payments for high production results, fulfilled targets, and excellent work can be linked. Anniversary does not fit into any of these formulations. This means that the premium for his case is not included in the composition of expenses for the salary.
Payment of gym memberships for staff
Compensating the cost in this case, the company may spend the costs under Art. 255 or Art. 264. As regards accounting for taxable expenses, a direct prohibition on this is present in paragraph 29 of Art. 270. It says that expenses of this kind cannot be included in this category. The same opinion was expressed in the letters of the Ministry of Finance.
Remuneration under civil law contracts
Consider the situation. Suppose an LLC has signed a contract with a citizen to carry out commissioning activities on production equipment. Is it possible to attribute the remuneration paid to him to expenses for the salary under art. 255? In this case, you should refer to paragraph 21 of this article. It says that the costs can take into account payments to individuals who are not in the state of the enterprise, if they perform work under a contract. Along with this, the conditions established in Art. 252. In particular, these expenses must be supported by documents and be aimed at generating income from the commercial activities of the company. The contract itself must comply with the requirements of the Civil Code. When performing work by an individual, rent and use of equipment are excluded. If expenses are present, then they are referred to as “Other expenses”.
Surcharge to average earnings
Suppose an enterprise sends its technologist on a business trip. At the same time, the actual employee earnings are actually less than average. Can an additional payment be made with its subsequent consideration in the cost of the salary involved in taxation? When sending an employee on a business trip, according to Art. 167 TC, he can count on receiving average earnings. According to paragraph 25 of Art. 255 Tax Code in the cost of labor may include other expenses that are provided by the company in a contract or collective agreement. This means that for inclusion in the costs involved in taxation, they must be fixed in the relevant documents. In this case, any problems are excluded when making additional payments to the average earnings during a business trip and their subsequent compensation.
Conclusion
With the additions and amendments to the Tax Code, employers have the opportunity to justify and take into account many payments in favor of employees, as participating in taxation. It is extremely important for company managers to correctly draw up the indicated charges. Particular attention should be paid to local documents, the content of collective and labor agreements. It should be remembered that even if certain payments can be taken into account in expenses for tax purposes, but information about them is not available in the acts, then their inclusion will be unlawful. Carefully study the necessary conditions regarding insurance payments. Here, the forms and duration of the concluded agreements with the insurance company, and the features of the services provided, are of importance. It is extremely important to reasonably attribute these or other expenses to expenses for taxation, referring to paragraph 25. It clearly indicates the requirement for the presence of information in collective or labor contracts. As mentioned above, this fact allows the employer to legitimately take into account payments. Separately, it is necessary to comply with the requirements for the form of concluded contracts for the performance of certain works by individuals. This condition is one of the key when considering the costs expected to be included in those involved in taxation. Each paragraph of the article has its own specifics. To avoid problems, you should carefully study and analyze the conditions and circumstances indicated in them.
The taxpayer’s expenses for labor remuneration include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensatory accruals related to the working regime or working conditions, bonuses and lump-sum incentive accruals, expenses related to the maintenance of these employees, provided for the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements (the paragraph as amended, enforced from June 30, 2002 by the Federal Law of May 29, 2002 N 57-ФЗ; the effect applies to relations arising from January 1 2002 year.
The costs of labor for the purposes of this chapter include, but are not limited to:
1) amounts accrued at tariff rates, official salaries, piece-rate rates or as a percentage of revenue in accordance with the forms and systems of remuneration accepted by the taxpayer (clause in the wording entered into force on June 30, 2002 by the Federal Law of May 29, 2002 N 57-ФЗ; the action applies to relations that arose since January 1, 2002;
2) incentive accruals, including bonuses for production results, premiums to tariff rates and salaries for professional skills, high achievements in labor and other similar indicators;
3) accruals of a stimulating and (or) compensatory nature related to the work schedule and working conditions, including allowances to tariff rates and salaries for night work, multi-shift work, for combining professions, expanding service areas, for working in difficult, harmful, especially harmful working conditions, for overtime work and work on weekends and holidays, carried out in accordance with the legislation of the Russian Federation;
4) the cost of utility services, food and products provided free of charge to employees in accordance with the legislation of the Russian Federation in accordance with the legislation of the Russian Federation in accordance with the procedure for free housing established by the legislation of the Russian Federation (amount of monetary compensation for failure to provide free housing, utilities and other similar services) (paragraph the edition entered into force on June 30, 2002 by the Federal Law of May 29, 2002 N 57-ФЗ; the action applies to relations arising from ikshy from January 1, 2002;
5) the costs of acquiring (manufacturing) issued in accordance with the legislation of the Russian Federation to employees free of charge or sold to employees at reduced prices for uniforms and uniforms (in terms of the cost not compensated by employees), which remain in the personal permanent use of employees. In the same manner, the expenses for the purchase or manufacture of uniforms and shoes by the organization are taken into account, which indicate that the workers belong to this organization (paragraph as amended, enforced on January 1, 2006 by Federal Law of June 6, 2005 N 58-ФЗ;
6) the amount of average earnings accrued to employees for the duration of their state and (or) public duties and in other cases stipulated by the legislation of the Russian Federation on labor;
7) expenses in the form of average earnings retained by employees for the period of vacation stipulated by the legislation of the Russian Federation, actual expenses for the payment of travel of employees and persons who are dependent on these workers to the place of use of vacation in the Russian Federation and vice versa (including expenses for payment baggage allowance for employees of organizations located in the Far North and equivalent areas) in the manner prescribed by applicable law - for organizations financed x from the relevant budgets and in the manner prescribed by the employer - for other organizations, additional payments to minors for reduced working hours, expenses for paying breaks in mothers' work for feeding a child, as well as expenses for paying for the time associated with medical examinations;
(The paragraph as amended, enforced from June 30, 2002 by the Federal Law of May 29, 2002 N 57-ФЗ, the effect applies to relations arising from January 1, 2002; as amended, entered into force on January 1, 2005 by the Federal Law dated August 22, 2004 N 122-ФЗ; as amended, enforced from January 1, 2015 by the Federal Law of November 24, 2014 N 366-ФЗ.
8) monetary compensation for unused vacation in accordance with the labor legislation of the Russian Federation (clause as amended, enforced from June 30, 2002 by Federal Law of May 29, 2002 N 57-ФЗ; the action applies to relations arising from January 1, 2002 ;
9) accruals to dismissed employees, including in connection with the reorganization or liquidation of the taxpayer, reduction in the number or staff of taxpayer employees. For the purposes of this paragraph, accruals to dismissed employees are recognized, in particular, severance pay made by the employer upon termination of the employment contract, provided for by labor contracts and (or) individual agreements of the parties to the labor contract, including agreements on termination of the employment contract, as well as collective agreements, agreements and local regulations containing labor law standards;
(Clause as amended, enforced from January 1, 2015 by the Federal Law of November 29, 2014 N 382-ФЗ.
10) lump-sum remuneration for length of service (allowances for seniority in the specialty) in accordance with the legislation of the Russian Federation;
11) allowances due to the regional regulation of labor remuneration, including accruals based on district coefficients and coefficients for work in difficult climatic conditions (clause as amended, enforced from January 1, 2005, Federal Law of August 22, 2004 N 122- Federal Law
12) allowances for continuous work experience in areas of the Far North and equivalent areas, in areas of the European North and other areas with severe climatic conditions (clause as amended, enforced from January 1, 2005 by the Federal Law of August 22, 2004 N 122-FZ;
12.1) the fare for actual expenses and the cost of baggage at the rate of not more than 5 tons per family for actual expenses, but not higher than the tariffs stipulated for transportation by rail to an employee of an organization located in the Far North and equivalent areas (in case of absence the specified expenses are accepted by the railway in the amount of the minimum cost of travel by air), and to members of his family in case of moving to a new place of residence in another locality in connection with the termination of the employment contract with the employee for any reason, including in the event of his death, for with the exception of dismissal for guilty acts (the clause is additionally included on January 1, 2006 by the Federal Law of June 6, 2005 N 58-ФЗ);
13) expenses in the form of average earnings maintained in accordance with the legislation of the Russian Federation during study leaves provided to taxpayer employees, as well as expenses for paying for travel to the place of study and vice versa;
(The paragraph as amended, enforced from June 30, 2002 by the Federal Law of May 29, 2002 N 57-ФЗ, the effect applies to relations arising from January 1, 2002; supplemented by January 1, 2006 by the Federal Law of June 6, 2005 N 58-ФЗ; as amended, enforced from January 1, 2015 by the Federal Law of November 24, 2014 N 366-ФЗ.
14) labor costs during a forced absenteeism or the time of performance of a lower-paid work in cases stipulated by the legislation of the Russian Federation;
15) the clause has expired since January 1, 2010 - Federal Law of July 24, 2009 N 213-ФЗ;
16) the amount of payments (contributions) of employers under compulsory insurance contracts, the amount of contributions of employers paid in accordance with the Federal Law "On additional insurance contributions for funded pension and state support for the formation of pension savings", as well as the amount of payments (contributions) of employers under voluntary agreements insurance (non-state pension schemes) concluded in favor of employees with insurance organizations (non-state pension funds) that have licenses issued in accordance with the legislation of the Russian Federation to conduct relevant activities in the Russian Federation.
(The paragraph was supplemented on January 1, 2009 by the Federal Law of April 30, 2008 N 55-ФЗ; as amended, enforced from July 30, 2015 by the Federal Law of June 29, 2015 N 177-ФЗ.
In cases of voluntary insurance (non-state pension provision), these amounts relate to labor costs under contracts:
life insurance, if such contracts are concluded for a period of at least five years with Russian insurance organizations licensed to conduct the corresponding type of activity, and during these five years do not provide insurance payments, including in the form of rents and (or) annuities, for exclusion of insurance payments in cases of death and (or) harm to the health of the insured person (paragraph as amended, enforced from January 1, 2008 by Federal Law of July 24, 2007 N 216-ФЗ;
non-state pension provision, subject to the application of a pension scheme that provides for the accounting of pension contributions on the registered accounts of participants of non-state pension funds, and (or) voluntary pension insurance upon the occurrence of a pensioner and / or the insured person's pension grounds stipulated by the legislation of the Russian Federation, which give the right to establish pensions for state pensions and (or) insurance pensions, and during the period of validity of pension bases. At the same time, non-state pension provision agreements must provide for the payment of pensions until the funds are exhausted on the participant’s personal account, but for at least five years, or for life, and voluntary pension insurance agreements - for the payment of pensions for life;
(The paragraph as amended, enforced from January 31, 2005 by the Federal Law of December 29, 2004 N 204-ФЗ, the action applies to legal relations arising from January 1, 2005; as amended, entered into force on January 1, 2008 by the Federal Law dated July 24, 2007 N 216-ФЗ, applies to legal relations arising from January 1, 2005; as amended, enforced from July 30, 2015 by Federal Law of June 29, 2015 N 177-ФЗ.
voluntary personal insurance of employees, concluded for a period of at least one year, providing for the payment by insurers of the medical expenses of the insured workers;
voluntary personal insurance, which provides for payments solely in cases of death and (or) harm to the health of the insured person (paragraph as amended, enforced from January 1, 2008 by Federal Law of July 24, 2007 N 216-ФЗ, applies to legal relations arising from January 1, 2007.
The aggregate amount of employer contributions paid in accordance with the Federal Law “On Additional Insurance Contributions for a funded pension and state support for the formation of pension savings” and payments (contributions) of employers paid under long-term life insurance contracts for employees, voluntary pension insurance and (or) non-state pension coverage of employees is recorded for tax purposes in an amount not exceeding 12 percent of the amount of labor costs.
(The paragraph was supplemented from January 31, 2005 by Federal Law of December 29, 2004 N 204-ФЗ, the action applies to legal relations arising from January 1, 2002; supplemented from January 1, 2009 by Federal Law of April 30, 2008 N 55-ФЗ; as amended, enforced from July 30, 2015 by the Federal Law of June 29, 2015 N 177-ФЗ.
In case of amendments to the conditions of the life insurance contract, as well as to the voluntary pension insurance contract and (or) the non-state pension insurance contract for certain or all insured employees (participants), if as a result of such changes the terms of the contract cease to comply with the requirements of this clause, or in case of termination of the said contracts in respect of certain or all insured employees (participants), the employer's contributions to such employees in respect of the relevant employees previously included in expenses are recognized as taxable from the date of such amendments to the terms of the said contracts and (or) reduction of the validity period of contracts or their termination (except for cases of early termination of the contract due to force majeure, that is, extraordinary and unavoidable circumstances) (paragraph as amended, entered into force on January 1, 2008 by the Federal Law thereof dated July 24, 2007 N 216-FZ.
Contributions under voluntary personal insurance contracts providing for insurers to pay the medical expenses of insured employees, as well as employers' expenses under medical services contracts concluded in favor of employees for at least one year with medical organizations that have the appropriate licenses for medical activities issued in in accordance with the legislation of the Russian Federation, are included in the composition of expenses in an amount not exceeding 6 percent of the amount of labor costs (paragraph as amended, enforced from January 1, 2010 by Federal Law of July 24, 2009 N 213-ФЗ.
Contributions under voluntary personal insurance contracts providing for payments exclusively in cases of death and (or) harm to the health of the insured person are included in the amount of expenses not exceeding 15,000 rubles per year, calculated as the ratio of the total amount of contributions paid under the said contracts to the number of insured employees (the paragraph as amended, enforced from January 1, 2008 by the Federal Law of July 24, 2007 N 216-ФЗ.
When calculating the maximum size of payments (contributions) calculated in accordance with this subparagraph, the amount of payments (contributions) provided for by this subparagraph (the paragraph is additionally included from June 30, 2002 by Federal Law of May 29, 2002 N 57 -FZ; the action applies to relations arising from January 1, 2002);
The provisions of paragraph 16 of part two of this article (as amended by the Federal Law of June 29, 2015 N 177-ФЗ) shall apply to legal relations arising from January 1, 2015 - see part 2 of article 2 of Federal Law of June 29, 2015 N 177 -FZ.
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17) the amounts accrued in the amount of the tariff rate or salary (when working on a rotational basis) provided for by collective agreements for calendar days on the way from the location of the organization (collection point) to the place of work and vice versa, provided for by the shift work schedule, and also for days of delayed workers on the way under meteorological conditions (clause as amended, enforced from January 1, 2007 by Federal Law of July 27, 2006 N 137-ФЗ;
18) the amounts accrued for the work performed to individuals attracted to work with the taxpayer in accordance with special agreements for the provision of labor with state organizations (the wording of the paragraph entered into force on June 30, 2002 by Federal Law of May 29, 2002 N 57-ФЗ ; the action applies to relations arising from January 1, 2002;
19) in cases stipulated by the legislation of the Russian Federation, accrual of taxpayer workers, managers or specialists at their main place of work during their training with a separation from work in the system of advanced training or retraining of personnel (clause in the wording entered into force on June 30, 2002 by the Federal the law of May 29, 2002 N 57-ФЗ; the action applies to relations that arose from January 1, 2002;
20) the cost of labor of donor workers for the days of examination, blood donation and rest provided after each day of blood donation;
21) labor costs for employees who are not in the state of the taxpayer organization for performing work under concluded civil law contracts (including work contracts), with the exception of remuneration for civil contracts concluded with individual entrepreneurs (clause as amended, enforced from June 30, 2002 by the Federal Law of May 29, 2002 N 57-ФЗ; the action applies to relations arising from January 1, 2002;
22) accruals stipulated by the legislation of the Russian Federation for military personnel serving in military units at state unitary enterprises and in construction organizations of federal executive bodies, in which military service is provided for by the legislation of the Russian Federation, and for persons of ordinary and commanding composition of internal affairs bodies, the State Fire Service, as provided for by federal laws, laws on the status of military personnel and on institutions and bodies executing criminal s punishment of imprisonment (paragraph amended from January 1, 2003 the Federal Law of July 25, 2002 N 116-FZ;
23) surcharges for persons with disabilities provided for by the legislation of the Russian Federation;
24) expenses in the form of deductions to the reserve for the upcoming payment of holidays to employees and (or) to the reserve for the payment of annual remuneration for the length of service and for the results of work for the year, carried out in accordance with Article 324.1 of this Code;
(The clause has been additionally included since June 30, 2002 by the Federal Law of May 29, 2002 N 57-ФЗ; the action applies to relations arising from January 1, 2002; as amended, enforced from January 1, 2015 by the Federal Law of November 29, 2014 years N 382-ФЗ.
24.1) expenses for reimbursement of expenses of employees for paying interest on loans (credits) for the acquisition and (or) construction of a dwelling. The indicated expenses for tax purposes are recognized in an amount not exceeding 3 percent of the amount of labor costs (the item is additionally included on January 1, 2009 by the Federal Law of July 22, 2008 N 158-ФЗ);
Clause 24 of the previous edition from June 30, 2002 is considered paragraph 25 of this edition - Federal Law of May 29, 2002 N 57-ФЗ. The action applies to relations that arose since January 1, 2002.
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25) other types of expenses incurred in favor of the employee, provided for by the labor agreement and (or) collective agreement.
Commentary on Article 255 of the Tax Code of the Russian Federation
Article 255 of the Tax Code of the Russian Federation provides a list of labor costs that organizations can take into account when taxing profits. Let's say these costs include:
- amounts accrued to employees in accordance with the organization's wage systems;
- incentive payments (bonuses, premiums to tariff rates and salaries, etc.);
- the cost of uniforms and uniforms, which are issued to employees free of charge (in cases provided by law);
- the cost of labor retained by employees on vacation.
Also, labor costs include expenses under the contracts of compulsory and voluntary insurance of employees (Clause 16, Article 255 of the Tax Code of the Russian Federation). In particular, these are contracts:
- long-term life insurance, which is concluded for a period of at least five years and during this time does not provide for insurance payments in favor of the insured person (with the exception of the insurance payment provided in case of his death);
- pension insurance or non-state pension provision (these agreements should provide for the payment of a life pension only after the insured has the right to state pension);
- voluntary personal insurance of employees, which are concluded for a period of at least one year and provide for the payment of medical expenses of the insured;
- voluntary personal insurance, concluded in the event of the death of the insured person or his disability in connection with the performance of official duties.
The size of payments for these types of voluntary insurance for the purposes of taxation of profits is normalized. The total amount of employer contributions paid under long-term employee life insurance, voluntary pension insurance and / or non-state pension insurance contracts for employees is accounted for in an amount not exceeding 12 percent of the amount of labor costs. In turn, the rates of contributions under voluntary personal insurance contracts, which provide for the payment of medical expenses, make up 3 percent of the amount of labor costs.
In addition, a limit is set for payments under voluntary personal insurance contracts concluded in the event of the death of the insured person or his disability in connection with the performance of official duties. They are recorded for tax purposes in the range of 10,000 rubles. per year per insured employee.
In the cost of labor, you can include the amount paid to employees who are not members of the organization and carry out work under civil law contracts. However, we are talking only about those employees who are not individual entrepreneurs. As for the latter, the cost of their labor should be included in other production costs. The corresponding norm is enshrined in paragraph 41 of Article 264 of the Tax Code of the Russian Federation.
Now let's move on to the changes.
Payment of travel for employees to the place of study
Clause 13 of Article 255 of the Tax Code of the Russian Federation stipulates that the cost of paying employees to travel to their place of study is included in labor costs. And although last year this type of cost was not directly named, the tax authorities did not object to the fact that enterprises took it into account when calculating income taxes. Indeed, the list of labor costs is open (see letter of the Ministry of Taxes and Duties of Russia dated September 5, 2003 N VG-6-02 / [email protected]).
Moreover, officials insist that the university must have state accreditation (letter of the Ministry of Finance of Russia dated April 24, 2006 N 03-03-04 / 1/389). However, if the university does not have it, this does not mean that the organization cannot pay the employee the fare. Maybe, but not required. Everything here is determined by the norms of a collective or labor contract. As for income tax, nothing prevents the inclusion of such costs in the composition of labor costs under paragraph 25 of Article 255 of the Tax Code of the Russian Federation. After all, they are spelled out in the internal documents of the company.
Workwear and uniform
Since 2006, firms have been allowed to include uniforms issued to employees in labor costs. In the case of special clothing, this rule has been in place before.
According to articles 209 and 212 of the Labor Code of the Russian Federation, special clothing is issued to workers employed in work with harmful and (or) dangerous working conditions, as well as for work carried out in special temperature conditions or related to pollution. Unlike special uniforms, it is not intended to protect workers from any harmful factors. It only demonstrates the employee's affiliation with the organization.
Uniform and special clothing may be provided to the employee:
- for use only at work (in this case, the ownership of the clothing remains with the company).
When the issuance of uniforms or special clothing is provided for by law, such expenses can be taken into account without problems. For example, for three-star hotels and above, it is established that staff must have uniforms (Decree of the Gosstandart of Russia of February 21, 1994 N 33).
If uniform or special clothing is not provided for by law, but is issued at the initiative of the organization, tax officials often object to a reduction in taxable profit by the amount of such expenses. However, the arbitration practice in most of these cases is in favor of taxpayers (see, for example, FAS Resolution of the Moscow District of March 5, 2005 N KA-A41 / 1387-05);
- in personal permanent use (in this case, the ownership of the clothing passes to the employee).
In this case, when calculating income tax, the organization may include expenses for the purchase of clothing in labor costs if its issuance is provided for by law or a collective agreement or agreement. This statement is true for both special and uniform.
Compensation for unused vacation
Compensation for unused vacation is paid not only upon dismissal of the employee, but also if the working employee decided to replace part of the vacation with money.
If the employee leaves, not having taken off his main or additional vacation in full, on the last day of work he needs to be paid compensation. Note that this also applies to people working part-time. Compensation for unused vacation is calculated in the same way as vacation pay, that is, based on the average earnings of the employee (Article 139 of the Labor Code of the Russian Federation).
Allows you to pay the employee compensation in return for that part of the vacation that exceeds 28 calendar days. An exception is made only for pregnant women, underage employees and workers employed in hazardous industries. These categories cannot replace part of the leave with compensation.
In order to receive compensation in exchange for leave, the employee must write a statement requesting him to give him money. The supervisor reviews this application. And if he considers it possible, he can issue an order to pay the employee monetary compensation for unused holidays.
However, the specific procedure for the application of Article 126 is not specified in the Labor Code of the Russian Federation. Currently, there are two points of view (letter of the Ministry of Labor of Russia dated April 25, 2002 N 966-10). First one. Compensation can be paid if the main leave has exceeded 28 days as a result of adding up all unused leaves. That is, for example, a person was not on vacation in 2004, and in 2005 only 14 days rested. In total - 42 days (28 + 14). Then he will have to walk 28 days, and for the remaining 14 days he will be paid compensation. The second one. You can only compensate for those days of each of the unused annual holidays that exceed 28 calendar days. There are no such days in the above example. Consequently, if an employee is not entitled to an extended basic or additional vacation, compensation will not be paid to him.
I must say that now in the State Duma there is a bill introducing amendments to the Labor Code of the Russian Federation. He has already passed three readings. In the updated version of Article 126 of the Labor Code of the Russian Federation, it is planned: “When summing up or transferring leave to the next working year, part of each annual leave exceeding 28 calendar days can be replaced with monetary compensation.” That is, if you use the above example, it will become clear that there are no such days. Consequently, if an employee is not entitled to an extended basic or additional vacation, compensation will not be paid to him.
Compensation for unused leave upon termination of employment, which was paid in accordance with labor legislation, is included in labor costs (paragraph 8 of Article 255 of the Tax Code of the Russian Federation). This means that such costs can be excluded from the taxable income of the organization when calculating income tax.
There is, however, one exception. It concerns compensations that are paid for additional leave, which the organization independently established for its employees in excess of the norms stipulated by law. The fact is that the amounts of excess vacation pay are not taken into account when calculating income tax (Section 24, Article 270 of the Tax Code of the Russian Federation). Accordingly, it is impossible to take into account when taxing and the amount of compensation for excess extra leaves. The same can be said of any amounts of compensation paid in larger amounts than provided by law.
Compensation for unused vacation paid in return for part of the vacation is also included in labor costs. After all, they are charged in accordance with labor law. As in the case of dismissal, compensation for additional leave independently established by the organization is not taken into account when calculating income tax.
From the amount of compensation that is paid in return for that part of the vacation that exceeds 28 calendar days, the UST will have to be paid. The fact is that compensation for unused vacation without dismissal is not mentioned in Article 238 of the Tax Code of the Russian Federation. Will have to calculate and pension contributions. After all, as we have already noted, they are paid from the same base as the UST.
Consultations and comments of lawyers under Article 255 of the Tax Code of the Russian Federation
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