Is personal income tax and insurance premiums subject to the payment of compulsory medical insurance made in favor of the employee when purchasing a tourist voucher? Income in kind taxation with insurance premiums - Bitbucket Income in kind.
In the course of the organization's activities, one business transaction often entails various "remote" consequences, for example, in the final settlement with a travel worker, he was paid daily allowances in excess of the norms or paid for hotel accommodation without supporting documents. In such cases, the accountant needs to register the additional income of the employee. In the proposed article*, the 1C methodologists tell how to correctly reflect such operations in the "Salary and Human Resources" configuration for "1C: Enterprise 8.0" so that all regulated taxes (personal income tax, unified social tax) are calculated.
Note:
seminars "1C: Consulting".
Example
:
Example 2
The employee's income also includes
Income Description | UST taxation procedure |
---|---|
Classification of "in-kind" income of employees
Note:
* In preparing the article, methodological materials of the seminars "1C: Consulting" were used.
In accordance with paragraph 2 of Article 211 of the Tax Code of the Russian Federation, income received in kind, in particular, includes:
- payment (in full or in part) for an individual for goods (works, services) or property rights, including utilities, food, recreation, training in his interests;
- goods received by an individual, work performed in his interests, services rendered in his interests free of charge;
- wages in kind.
When receiving in-kind income, the tax base is determined as the cost of these goods (works, services), other property, calculated on the basis of their prices, determined in the manner similar to that provided for in Article 40 of the Tax Code of the Russian Federation (read more about this procedure). At the same time, the cost of such goods (works, services) includes the corresponding amount of value added tax, excises.
Example
An organization engaged in tailoring outerwear, in payment of wage arrears in the amount of 1,000 rubles. releases the employee 10 shirts at a price of 100 rubles. The selling price for third-party consumers is 150 rubles. (in view of VAT).
[(150 rubles - 100 rubles) x 10 shirts] = 500 rubles.
Example 2
Trade organization on account of repayment of wage arrears in the amount of 1,000 rubles. releases to the employee a TV set purchased for resale. The average retail price for a similar product on the commodity market in a given area on the day of sale is 1,500 rubles.
The employee's income also includes
500 rub. (1,500 rubles - 1,000 rubles).
Now the accountant needs to determine what taxes the additional natural income of the employee is subject to. As a rule, these incomes are fully subject to personal income tax (hereinafter referred to as PIT). From the point of view of UST taxation, the following options are possible here:
Income Description | UST taxation procedure |
---|---|
income was received not in connection with the performance by the employee of his duties under an employment contract (civil law contract) | income is not subject to UST taxation in accordance with paragraph 1 of Article 236 of the Tax Code of the Russian Federation and is not reflected in the reporting |
income is received in connection with the performance by the employee of his duties, the organization is a payer of income tax and does not attribute these expenses to expenses that reduce the tax base for income tax | income is not subject to taxation under the UST in accordance with paragraph 3 of Article 236 of the Tax Code of the Russian Federation, but is reflected in the reporting |
income is received in connection with the performance by the employee of his duties, the organization is not a payer of income tax or relates these expenses to expenses that reduce the tax base for income tax | income is fully subject to UST (if the organization is an income tax payer) and insurance premiums to the Pension Fund (in any case) |
Registration of "in-kind" income of employees
An employee's additional income received in addition to the "regular" salary is recorded in the program using the document "Personal income tax and unified social tax - income and taxes" (see Fig. 1).
Depending on the classification (see above), income is entered either only on the "Personal income tax: income and taxes" tab (if the income is not taxed under the UST in accordance with paragraph 1 of Article 236 of the Tax Code of the Russian Federation), or on two tabs: "Personal income tax: income and taxes" and "UST: income" - in other cases.
On the tab "personal income tax: income and taxes" it is indicated:
- the employee who received the income;
- date and month of receipt of income (the month is indicated in the column "Month of the tax period");
- current date (in the "Registration period" column);
- income code - 2000;
- amount of income.
The rest of the columns are left blank.
On the tab "UST: income" indicates:
- the employee who received the income;
- month of income;
- the column "Income Code" indicates either "Not subject to UST taxation in accordance with paragraph 3 of Article 236 of the Tax Code of the Russian Federation (payments from profits)" or "It is subject to UST in its entirety";
- amount of income.
Calculation of taxes from the "in-kind" income of employees
After the employee's natural income is registered by the document "Personal income tax and unified social tax - income and taxes", taxes are calculated automatically: personal income tax will be accrued by the next document "Payroll to employees of the organization", unified social tax and insurance premiums to the Pension Fund will be accrued by the next document "calculation of unified social tax" .
Wages are paid in rubles. This is the reality of Russian reality, to which the vast majority of citizens employed on the basis of a relevant contract are accustomed. In addition, this rule is spelled out in article 131 of the Labor Code. However, in some cases, payments between the employer and the employee may be made in alternative forms that are not directly related to cash. So, based on the terms of the employment contract, the employer has the right to pay the employee for wages in kind, not in cash, within 20% of the amount of the established salary.
What taxes and fees must the employer pay on income paid in kind? Are insurance premiums the same integral companion of these payments as in the case of regular wages?
Types of income in kind
To begin with, let's figure out in what situations an employer can pay employees in non-monetary ways.
The most common example is payment for travel or meals, provided for by an employment contract as part of the general wage. In such cases, a certain amount is allocated from the salary, which the employee does not receive in his hands, and it is used to pay directly by the employer for travel or lunch in a cafe or canteen. However, this part is also the salary stipulated by the labor agreement. By a similar principle, an employment contract may provide for payment for employee training, recreation, utilities, and a subscription to a gym. Finally, the employer can pay the employee with those goods or services that he himself produces. There are no restrictions, except for the above-specified amount of 20% of the full salary, that is, the set of goods or services provided in kind instead of the monetary part of wages can be very diverse - the main thing is that this should be agreed in the employment contract between the employee and the employer.
Insurance contributions from income in kind
In such a situation, the amount of wages will include both cash and natural value, which will mean that all wages paid will be subject to insurance premiums, both on income in kind and in cash.
Actually, until the end of 2016, this followed from paragraph 1 of Article 7 of the Federal Law of July 24, 2009 No. 212-FZ, which stated that the object of taxation of insurance premiums for employers are payments and other remuneration accrued in favor of individuals within the framework of labor relations . Since 2017, a similar rule has been spelled out for use in paragraph 1 of Article 420 of the Tax Code.
By the way, it applies not only to employment contracts, but also to civil law contracts, copyright orders, license agreements and agreements on the alienation of copyrights, in a word, to any agreements under which payment can be provided in kind.
"Natural" exceptions
However, let us return to the calculations under labor contracts. Within the framework of labor relations, there are a number of conditional incomes in kind, for which insurance premiums are not charged.
Thus, employers are exempted from the need to pay social contributions when it comes to the cases established by the legislation of the Russian Federation of free housing for employees, payment of utilities, food, fuel, the issuance of due allowance in kind, payment of the cost of food, sports equipment, sports or dress uniforms for certain groups of employees. . Also, it will not be necessary to calculate contributions from the cost of travel for employees of the Far North to the place of vacation and back, or from payment for professional training, retraining and advanced training of an employee. All cases in respect of which this exemption for the payment of insurance premiums applies are listed in article 422 of the Tax Code.
Determining the amount of income in kind
When calculating insurance premiums from income in kind, the main problem is its monetary definition - after all, it is from the final amount of income that the premiums themselves are calculated. Usually, an employer can accurately value a good or service that he will later give to an employee as part of the pay. At the same time, the 2017 edition of the Tax Code, namely Article 421, provides the main thesis for determining the cost of remuneration in kind required for calculating insurance premiums. In such a case, employers should be guided by the actual cost of goods or services transferred to the employee, if it corresponds to the average market price.
At the same time, the amount of in-kind income includes VAT and excises provided for by law and allocated as part of the price, but excludes that part of the cost of goods or services that the employee paid on his own. Do not forget that personal income tax is also paid on income in kind, and it is necessary to report on them
Salary payments are made in ruble currency. However, there are certain situations when the employer has the right to pay wages to his ward not in monetary terms, but in another material form. In this case, the "payment" should be no more than 20% of the monthly salary. Other in-kind income can be accrued without any limits. Then the relevant question is brewing for the parties to the labor process: is natural income subject to insurance premiums?
What is in-kind income
- State benefits related to the provision of compulsory social insurance.
- All types of compensation established by Russian law related to the provision of free housing and its payment; compensation for damage caused to human health; payment for food and fuel; payment for sports equipment to employees of sports enterprises for training or participation in sports events; payment of expenses for professional training or retraining of employees, etc.
- Providing one-time financial assistance to individuals affected by emergencies as compensation for material damage or adverse effects on their health; employees who suffered during the terror in the vastness of Russia; individuals in connection with the loss of a family member; employees upon adoption, birth and custody of a child.
- Payments related to compulsory insurance of employees, carried out in the manner prescribed by applicable law.
- Payment for work clothes, travel benefits for certain categories of workers.
Determining the amount of income
If income in kind is subject to insurance premiums, determining the base for calculating payments is an integral part of the taxation process. Therefore, when “paying” income in kind in the form of goods, services and other property, the basis for calculating insurance payments is set as their cost, if it corresponds to the average market price. Moreover, the cost of services or goods rendered includes the amount of VAT and excises, excluding partial payment by the employee for the cost of goods received or work and services performed (TC RF, Art. 421).
In addition, the employer must pay personal income tax and the corresponding report on the payment made.
Summing up, we can assume that the answer to the question of taxing natural income with insurance premiums is obvious: there are certain categories of income that are subject to taxation. But there are many exceptions that exempt the employer from such payments. An important aspect is the determination of the amount of income, the correctness of which determines the amount of tax payments.
Article 41 of the Tax Code of the Russian Federation establishes that the income of an individual is recognized as an economic benefit in cash or in kind, taken into account if it is possible to evaluate it and to the extent that such benefit can be assessed, and determined, in particular, in accordance with Chapter 23 of the Tax Code of the Russian Federation "Personal Income Tax".
Insurance premiums
Insurance contributions to the PFR, FFOMS and FSS of the Russian Federation are subject to payments and other remuneration accrued in favor of individuals in the framework of labor relations and civil law contracts, the subject of which is the performance of work or the provision of services, under copyright order agreements, under agreements on the alienation of exclusive rights on the work and license agreements, etc. (Part 1, Article 7 of the Federal Law of July 24, 2009 N 212-FZ "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" (hereinafter - Law N 212-FZ)).
The basis for calculating insurance premiums for organizations is the amount of payments and other remunerations provided for in Part 1 of Art. 7 of Law N 212-FZ, accrued by payers of insurance premiums for the billing period in favor of individuals, with the exception of the amounts specified in Art. 9 of Law N 212-FZ (part 1 of article 8 of Law N 212-FZ).
Based on paragraph 5 of part 1 of Art. 9 of Law N 212-FZ are not subject to insurance premiums, in particular:
The amounts of payments (contributions) of the payer of insurance premiums under contracts of voluntary personal insurance of employees concluded for a period of at least one year, providing for the payment by insurers of medical expenses of these insured persons;
The amounts of payments (contributions) of the payer of insurance premiums under contracts for the provision of medical services to employees, concluded for a period of at least one year with medical organizations that have the appropriate licenses to carry out medical activities, issued in accordance with the legislation of the Russian Federation;
The amounts of payments (contributions) of the payer of insurance premiums under contracts of voluntary personal insurance of employees, concluded exclusively in the event of the death of the insured person and (or) harm to the health of the insured person.
At the same time, payment for compulsory medical insurance acquired in connection with a visit to a foreign state is not provided for by this norm.
Part 6 of Art. 8 of Law N 212-FZ, it is determined that when calculating the base for calculating insurance premiums, payments and other remuneration in kind in the form of goods (works, services) are taken into account as the cost of these goods (works, services) on the day they are paid, calculated on the basis of their prices specified by the parties to the contract. At the same time, the corresponding amount of VAT is included in the cost of goods (works, services).
Thus, we believe that payment for the cost of compulsory medical insurance purchased in connection with a trip to a foreign state does not fall under the benefit established by paragraph 5 of part 1 of Art. 9 of Law N 212-FZ, therefore, is subject to insurance premiums in the general manner.
Note that in a similar situation, for example, if an organization has paid for the sanatorium treatment of an employee, an object of taxation of insurance premiums also arises (letters of the Ministry of Health and Social Development of Russia of 12.03.2010 N 559-19, of 11.03.2010 N 526-19, of 03.23. N 647-19, dated 03/16/2010 N 589-19, dated 03/01/2010 N 426-19, FSS letter dated 11/17/2011 N 14-03-11 / 08-13985).
Contributions for insurance against accidents and occupational diseases
In accordance with Art. 20.1 of the Federal Law of July 24, 1998 N 125-FZ "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases" (hereinafter - Law N 125-FZ), payments and other remunerations paid by policyholders in favor of those insured in within the framework of labor relations, as well as civil law contracts, if, in accordance with the civil law contract, the insured is obliged to pay to the insurer.
At the same time, the basis for calculating insurance premiums is determined as the sum of the above payments and other remunerations accrued by policyholders in favor of the insured, with the exception of the amounts specified in Art. 20.2 of Law N 125-FZ.
Among the payments not subject to contributions in accordance with Art. 20.2 of Law N 125-FZ, compensation for the cost of acquiring compulsory medical insurance when visiting a foreign state is not provided. Consequently, the payment for such vouchers is included in the base for the calculation of contributions from the National Assembly and the PZ.
At the same time, paragraph 3 of Art. 20.1 of Law N 125-FZ, it is established that when calculating the base for calculating insurance premiums, payments and other remuneration in kind in the form of goods (works, services) are taken into account as the cost of these goods (works, services) on the day they are paid, calculated on the basis of their prices specified by the parties to the contract. At the same time, the corresponding amount of VAT is included in the cost of goods (works, services).
Note:
Note that in a number of cases similar to the situation under consideration, the Tax Code of the Russian Federation allows not to take into account when taxing personal income tax the income of an employee not exceeding 4,000 rubles per (year), received, for example:
As the value of gifts received by taxpayers from organizations or individual entrepreneurs (paragraph 2, clause 28, article 217 of the Tax Code of the Russian Federation);
As the amount of material assistance provided by employers to their employees, as well as to their former employees who quit due to disability or age retirement (paragraph 4, clause 28, article 217 of the Tax Code of the Russian Federation) (see also the letter of the Federal Tax Service of Russia dated 08.11.2010 N ШС-37-3/14851).
Among other things, the employee's income, included in taxable income, can be reduced by 4,000 rubles. At the same time, the limit of 4,000 rubles established by Chapter 23 of the Tax Code of the Russian Federation. considered to be cumulative since the beginning of the year.
We also note that in accordance with Part 3 of Art. 7 of Law N 212-FZ, payments and other remunerations made under civil law contracts, the subject of which is the transfer of ownership or other property rights to property (property rights), and contracts related to the transfer to use of property (property rights), with the exception of contracts for the author's order, contracts for the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements for granting the right to use a work of science, literature, art.
In addition, according to paragraph 11 of part 1 of Art. 9 of Law N 212-FZ and paragraphs. 12 p. 1 art. 20.2 of Law N 125-FZ are not subject to insurance premiums for the amount of material assistance provided by employers to their employees, not exceeding 4000 rubles. per employee per billing period.
The foregoing means that the organization can issue a payment for the cost of insurance to an employee by a donation agreement or pay it on the basis of an application from the employee as material assistance.
Prepared answer:
Legal Consulting Service Expert GARANT
Grafkin Oleg
Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor, member of MoAP Melnikova Elena
The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.
An exhaustive explanation of the term "income in kind" (not cash income) is contained in the Labor and Tax Code of the Russian Federation. So, as Art. 131 of the Labor Code of the Russian Federation, it is allowed to pay wages to working citizens not only in monetary terms - in rubles (permissibly in foreign currency), but also not in cash. In the latter case, the following conditions must be met:
- The presence of mutual consent of the parties (employer and employee) on the payment of wages in kind, fixed in the contract.
- The share of salary in non-monetary form should not exceed the established limit - 20% of monthly earnings.
Income in any other form that does not contradict the law may be accrued without the application of limits. Thus, to non-monetary income, as evidenced by Art. 211 of the Tax Code of the Russian Federation, include:
- payment by an organization (or individual entrepreneur) for an employee of goods (specific services, work), including his training, rest, food, etc. in accordance with this article;
- payment for the work performed by the employee in kind;
- goods received by the employee;
- works performed in his favor;
- services rendered to an employee free of charge or with partial payment.
In fact, from all income in kind referred to in the relevant applicable legal acts, generally compulsory insurance premiums are deducted. Withholding and payment of contributions to off-budget funds is carried out in a general manner, that is, through the employer (insured).
Example 1. Non-monetary income of an employee of a sewing studio
L. T. Sidorenko works as a seamstress at the Beloshveyka atelier. Over the past September 2020, the employer made a settlement with her partially in non-monetary form. The possibility of payment in kind is stipulated in the labor agreement, which was concluded by L. T. Sidorenko with the director of the Beloshveyka atelier.
So, L.T. Sidorenko was given 5 T-shirts and 5 shirts on account of the September earnings. In value terms, this non-monetary income amounted to 20% of the amount of the real salary of the employee in September 2020.
When compulsory contributions are withheld from income in kind
As is customary, the necessary taxes and fees are collected from the “salary” payments that the employer makes to his employees. Thus, if income is “paid out” within the framework of labor and civil law agreements, then, accordingly, generally obligatory contributions are withheld from it.
However, not all non-monetary incomes of individuals are subject to such deductions. Remunerations that are recognized as an object of taxation specifically for obligatory contributions are indicated by the Tax Code of the Russian Federation.
What does the object of taxation include? | Incomes of citizens not subject to compulsory contributions |
Salary according to the labor agreement; remuneration under alienation agreements based on the result of intellectual activity and other agreements specified in Art. 420 Tax Code of the Russian Federation | State assistance, including unemployment and compulsory social insurance; compensation payments provided for by law, and paragraph 2 of Art. 422 of the Tax Code of the Russian Federation; one-time financial assistance to victims in emergency situations (natural disasters, etc.), as well as at birth, adoption of a child (or establishment of guardianship) and in the event of the death of a family member; scholarships, inheritance; profit received from the sale of personal property (when owning it for more than 3 years); the value of uniforms, uniforms and benefits provided to employees; financial aid no more than 4,000 rubles. per employee for the billing period; amounts of payments (contributions) for voluntary personal annual insurance, as well as medical services, etc. in accordance with the article of the Tax Code of the Russian Federation |
So, the majority of non-monetary income, with some exceptions, may be subject to mandatory contributions. At the same time, the basis for calculating fees (in relation to Article 421 of the Tax Code of the Russian Federation) is determined as the cost of such income, equivalent to the average market value. Prices are determined according to the provisions of art. 105.3 of the Tax Code of the Russian Federation. In other words, this is the cost of goods (services, works) on the date of their payment, including VAT, excise tax (for excisable goods).
It is noteworthy that the profit from which the tax is not calculated, in fact, is not taxable natural income. As a rule, this is income that is received under a donation agreement (gratuitous use).
Example 2. Date of actual receipt of non-monetary income by a full-time employee of the company (day of payment)
LLC "Vasilek" pays its employee S. N. Smirnova off-duty training. Payments made in the interests of the employee are classified as income in kind. This income is considered received on the date of debiting funds from the account deducted as tuition fees for S. N. Smirnova.
Withholding mandatory contributions from gifts to employees
Gifts that are intended for employees can be different (monetary and non-monetary). It depends on the qualification of this gift and how it is designed, transferred to the donee, whether it is necessary to deduct contributions from its value or not.
Conditional gift classification | The order of its registration | Withholding of obligatory contributions |
A gift that is not related to the work of the donee (not a compensation, does not depend on the work and length of service of the employee) | Transferred to the donee free of charge under a donation agreement (in writing) | The corresponding taxes and contributions are withheld when the donor is an individual, and the price of the gift is more than 3,000 rubles. |
Gift - encouragement for work (in relation to article 191 of the Labor Code of the Russian Federation) | It is equated to partial remuneration, the actual transfer of such a present is carried out within the framework of an employment agreement | The necessary fees are charged from the value of the gift (equal to the amount of profit) |
The withholding of obligatory contributions (OPS, CHI, OSS) from gifts, where necessary, is carried out as follows. From a monetary gift, the amount of contributions (tax) is withheld when the money is given to the donee employee from the cash desk or transferred to his account (card).
If the present is provided in kind, then contributions (taxes) are deducted from its value on the next day of payment. This may be, for example, the day the salary is paid to the donee employee. When payments are not expected in a particular billing period, fees from this gift are deducted at the end of it, in the month following it.
Postings regarding the withholding of obligatory contributions from the income of the donee employee
As is customary for the general case, compulsory insurance premiums are taken into account using the account. 69: on credit - accrual, and on debit - payment. Sub-accounts are added to it depending on the specific type of insurance. Thus, the accounting department fixes the accrual of obligatory contributions as follows:
- DT 20 (25…) KT 69-1 - VNiM.
- DT 20 (25, 26, 44) KT 69-2 - PFR
- DT 20 (25…) KT 69-3 - OMS
- DT 20 ... CT 69-11 - for injuries.
Actually, the fact of payment of obligatory contributions is displayed by the following postings:
- DT 69-1 KT 51 (50) - VNiM.
- DT 69-2 KT 51 (50) -PFR.
- DT 69-3 KT 51 (50) - OMS.
- DT 69.11 KT 51 (50) - for injuries.
For your information, non-payment (partial payment) of contributions due to an underestimation of the base for their calculation or due to counting errors is punishable by fines and penalties (Article 122 of the Tax Code of the Russian Federation). In especially serious cases (evasion of payment, failure to submit reports, submission of false information), criminal liability is provided (under Articles 198, 199 of the Criminal Code of the Russian Federation).
Common mistakes when withholding mandatory contributions
Mistake 1. The compensation payment for the meals of employees is not subject to general compulsory contributions. This rule exists and is justified as follows.
Material benefits that an employer provides to its employees (including free meals) are not included in the remuneration for work. Simply put, they are in no way connected with the performance of the labor duties of employees. Accordingly, their value expression is not subject to taxation by obligatory contributions.
Error 2. The cost of bottled water consumed by them in the organization should not be included in the natural income of employees.
Rationale: the employer is obliged to create appropriate working conditions for its employees. This provision is enshrined in the collective agreement. Therefore, the expenses of the organization that went to pay for bottled water are the costs of providing the necessary working conditions.
Mistake 3. An employer must adhere to a certain order when purchasing gifts for his employees. The following actions are considered correct by the employer.
Necessary: be sure to conclude a sales contract, draw up an estimate of the costs incurred, issue an order (indicating the circle of persons responsible for issuing presents, as well as their cost and timing of issuance).
The very fact of the acquisition of all gifts, i.e. their purchase, must be documented, for example, using a standard invoice or a proper acceptance certificate.
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