Order on the purchase and delivery of gifts to employees. How to carry New Year's gifts through the accounting department? Draw up a written unified donation agreement
USN | INCOME-EXPENDITURE
practicing lawyer
New Year expenses
On the eve of the New Year holidays, many companies have questions about how to encourage employees, how to please their children with sweets, tickets for New Year's trees, and what gifts to present to customers and partners. And most importantly, how to include all this in expenses.
Practice shows that in almost all cases the cost of gifts for the New Year is not included in the costs of the simplified tax system. As for personal income tax, it must be withheld only if the value of the gift to the employee has exceeded 4,000 rubles. But even these tax nuances will not affect the holiday mood! And now about everything in order.
New Years corporate party
According to marketers, corporate events and the success of them always affect the performance of your staff and the maintenance of team spirit. Simply put, for a successful business, you need to periodically please your employees with joint festive events.
First of all, it should be noted that the basis for reflecting corporate expenses in the accounting of an enterprise are primary documents. If an organization decides to hold a corporate party, then the first thing it must issue an order for the organization, in which it is necessary to indicate the name of the event, justification, date and place, the person responsible for its holding. The list of employees participating in the corporate party, the program of the event and the cost estimate are approved.
GOOD TO KNOW
The decision on the payment of expenses for corporate and entertainment events for employees is made by the head of the organization, if he has the appropriate authority. The decision to allocate money is reflected in the order of the head.
Order number 75
about holding a corporate holiday banquet
in honor of the New Year 2015 celebration.
Irkutsk
I order:
1. To organize a festive banquet for the employees of the society in honor of the New Year 2015 celebration.
2. Dates and venue of the festive banquet: December 27, 2014, the restaurant "Old Castle", located at the address: st. Angarskaya, 13.
3. Appoint the secretary I. G. Borisova responsible for the preparation of the banquet.
4. I. G. Borisova to develop and submit for approval by December 01, 2014 the scenario of the holiday, the list of banquet participants.
5. Chief accountant IV Sergeeva to plan the amount of maximum costs for the event, prepare a cost estimate.
6. Appoint IV Karpov responsible for drawing up a financial report on the costs incurred for the banquet.
7. I reserve control over the execution of the order.
General manager S I D O R E N KO /A. V. Sidorenko /
Tax accounting under the simplified tax system. The costs of holding the holiday will not be economically justified (clause 1 of article 252 of the Tax Code of the Russian Federation), since they are not related to the production activities of the enterprise. The costs of organizing holidays for employees in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation are not contained. Therefore, for tax accounting purposes, the costs of holding a New Year's banquet cannot be taken into account.
Personal income tax. Subparagraph 1 of paragraph 2 of Art. 211 of the Tax Code of the Russian Federation, it is determined that income received by a taxpayer in kind, in particular, includes payment (in whole or in part) for it by organizations or individual entrepreneurs of goods (works, services) or property rights, including utilities, food, recreation , training in the interests of the taxpayer. Thus, attending a New Year's banquet is an employee's income received in kind. But personal income tax is a personified tax, and for its calculation it is necessary to determine the amount of income of a particular employee. Therefore, if the holiday expenses in the primary documents are distributed for each of the employees and it is possible to determine the amount of income received by each of them, the employer is obliged to withhold personal income tax. If there is no personification, then the employees do not have income taxed with personal income tax. And the definition of the base for personal income tax by calculation is not provided for by tax legislation.
Insurance premiums. Payment of the cost of the corporate party in st. 9 of Law No. 212-FZ is not named. However, during corporate festive events between individuals and the organization, there is no relationship listed in Part 1 of Art. 7 of Law No. 212-FZ, since the obligation to carry them out is usually not enshrined in either labor or collective agreements. In addition, as in the case of personal income tax, it is impossible to personalize the payment. Therefore, the cost of festive events should not be included in the insurance premium base.
Accounting. According to clause 11 of PBU 10/99 in accounting, the costs of holding a New Year's corporate party are related to other expenses. Accordingly, the following postings will be made:
GOOD TO KNOW
The manager appoints a person responsible for the celebration and approves the cost estimate. After the completion of the event, an act is drawn up, on the basis of which the costs are written off. Invoices and other documents confirming the amount of actually incurred expenses are attached to the act.
Gifts for employees and their children
Before you can give gifts, you need to purchase them. To do this, the head needs to draw up a corresponding order. The presentation of gifts is best done with a statement and a donation agreement.
Limited Liability Company "FORTUNA"
Order No. 78 / org
on the purchase of New Year's gifts for employees.
Irkutsk
In connection with the upcoming New Year 2015, I order:
1. Give New Year's gifts to employees according to the attached list and children's New Year's gifts to employees with children under the age of 14.
2. To the chief accountant IV Tarelkina to allocate funds for the purchase of gifts at the rate of 5,000 rubles. per employee and 1,500 rubles. for one child.
3. Secretary I. G. Borisova to purchase gifts and draw up a statement on their receipt.
4. The delivery of gifts to employees is carried out by the chief of personnel M. A. Evtushenko on the basis of the statement no later than December 27, 2014.
General manager A. V. Sidorenko S I D O R E N K O
Acquainted with the order:
I. V. Sergeeva S E R G E E V A
I. G. Borisova B O R I S O V A
M. A. Evtushenko E V T U W E N K O
Statement of issuing New Year's gifts to the employees of FORTUNA LLC.
General manager S I D O R E N KO /A. V. Sidorenko /
Statement of issuing New Year's gifts to children of FORTUNA LLC employees.
| № p / p | FULL NAME. employee | Position | Amount of children | Child's date of birth | Gifts given out | ||
|---|---|---|---|---|---|---|---|
| Number of gifts | date | Signature | |||||
| 1 | Kirov V.A. | Sales Manager | 1 | 23.06.2006 | 1 | 27.12.2014 | Kirov |
| 2 | Bobrova T.E. | HR manager | 2 | 16.12.2005 18.05.2009 | 2 | 27.12.2014 | Bobrova |
| 3 | Demidov O. A. | Accountant | 2 | 16.09.2002 22.07.2005 | 2 | 27.12.2014 | Demidov |
General manager S I D O R E N KO /A. V. Sidorenko /
The fact of giving gifts does not imply that the organization receives income. This means that these expenses for the company are not economically justified (letters of the Ministry of Finance of the Russian Federation dated 19.10.2010 No. 03-03-06 / 1/653 and dated 21.07.2010 No. 03-03-06 / 1/474). In turn, the question arises about the accrual of personal income tax and insurance premiums for the cost of gifts to employees and their children.
Let us recall that personal income tax is not subject to gifts if their value does not exceed 4000 rubles. for the tax period (clause 28 of article 217 of the Tax Code of the Russian Federation). If the gift is more expensive, an individual has income in kind, subject to personal income tax. Moreover, personal income tax should be withheld from the part of the value of the gift exceeding 4000 rubles. A situation may arise when a gift is given to an employee and his child at the same time and the total value of the gift exceeds 4000 rubles. In this case, it is necessary to separately draw up a donation agreement for both the employee and his child, and thereby "bypass" the limit of 4000 rubles. But in the "children's" agreement, the name and surname. the employee should be listed as a legal representative. If the donation agreement in both cases will indicate the full name of the donor. only the employee, therefore taxable income will arise.
Example.
By the New Year, OOO Fortuna decided to give its employee, accountant S. A. Frolova, a multicooker worth 3,500 rubles.
New Year's holidays are the time for gifts. And employers often adhere to this good tradition, presenting gifts to the children of employees. We will tell you about the tax consequences of giving children's gifts and their accounting in our consultation.
New Year's gifts for employees' children: taxation
The cost of the property transferred free of charge refers to expenses that are not taken into account for the purpose of taxation of profits (clause 16 of article 270 of the Tax Code of the Russian Federation). Therefore, it is impossible to reduce taxable income for the New Year gifts given to the children of employees.
It will not be possible to take into account New Year's gifts in the costs of the simplified taxation system (Article 346.16 of the Tax Code of the Russian Federation).
For the purpose of calculating VAT, the transfer of ownership of goods on a gratuitous basis is recognized as a sale (paragraph 2 of clause 1 of paragraph 1 of article 146 of the Tax Code of the Russian Federation). Therefore, it is necessary to charge VAT from the market value of the transferred New Year's gifts (clause 2 of article 154 of the Tax Code of the Russian Federation). Accordingly, the input VAT on purchased gifts, if there is a properly issued invoice, can be deducted (clause 2 of article 171 of the Tax Code of the Russian Federation).
Naturally, we are talking about a non-monetary gift. After all, the transfer of funds is not subject to VAT (clause 1 of article 146 of the Tax Code of the Russian Federation).
Personal income tax from children's New Year gifts
If the transferred New Year's gifts, together with other gifts transferred to an individual during the calendar year, did not exceed 4000 rubles, there is no need to withhold personal income tax (clause 28 of article 217 of the Tax Code of the Russian Federation). In this case, an individual means an employee or the child himself, depending on who the transfer of the New Year's gift is documented to.
Otherwise, if the "gift" income exceeds 4,000 rubles per year, it will be necessary to withhold personal income tax from the immediate cash income of the individual who receives the gift (including the day the gift is issued if it is transferred in money).
Contributions from New Year's gifts
If a New Year's gift is given to the employee's child (or even to the employee himself as a representative of the donee), there is no need to charge insurance premiums, because the gift is not issued within the framework of labor or civil law relations (clause 1 of Art. 420 of the Tax Code of the Russian Federation, clause 1 of Art. 20.1 of the Federal Law of 24.07.1998 No. 125-FZ).
If the employee himself is indicated as the recipient of the New Year's gift, then in order to avoid claims from the regulatory authorities, it is advisable for the employer to conclude a donation agreement with the employee. After all, the transfer of property under a donation agreement is not recognized as an object of taxation by contributions (clause 4 of article 420 of the Tax Code of the Russian Federation).
The order for the issuance of New Year's gifts to the children of employees can be issued in any form.
Accounting for New Year's gifts for employees' children
Let us consider, using an example, how to reflect in accounting the acquisition and transfer of children's New Year's gifts to employees, provided that the market value of 1 unit. a gift is 2,500 rubles (including VAT 18%) and personal income tax is not subject to the transfer of gifts, since the cost of gifts has not exceeded 4,000 rubles per employee per year.
On the eve of the holidays, many employers give their employees souvenirs, bouquets or more valuable things. And you, as an accountant, need to correctly reflect all these operations in the accounting. In this article, we will give you advice without losing sight of the recommendations of the officials.
What documents to issue the issuance of gifts
So that the tax authorities have no doubts that you have transferred these orother things for employees free of charge and no income from itwe didn’t receive it, it is important to draw up the documents correctly. Let's go through each form you need in order.
Written unified donation agreement
In general, the law requires a written donation agreement to be drawn up if the cost of the presentation is more than 3,000 rubles. This is stated in paragraph 2 of Article 574 of the Civil Code of the Russian Federation.
Are gifts to employees cheaper? Then you can do without a contract. Nevertheless, we advise you to execute such a written agreement with employees in any case. Looking ahead, let's say that this way you don't have to charge insurance premiums on presents (read more about this below).
There are too many employees in your company, and you are already mentally calculating how much time and paper will have to be spent? Do not worry. One multilateral treaty can be made. That is, the donor will be your company, and the gifted will be everyone who will receive the present. They can be listed in turn. And also ask everyone to sign the document.
Gift order
The director of the company himself must order the purchase of gifts, as well as give them to employees. Issue the corresponding order with him.
If you keep records in a computer program, then, as a rule, it automatically generates orders to encourage employees in the form No. T-11 or T-11a, approved by the Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1. And then you just need to draw up a separate order for the purchase of goods. You can issue an order without using uniform forms.
Another option: you can sign a single order in any form on both the issue and the purchase. For example, such as we showed below. In any case, do not forget to attach to the order a list of those employees who will be given gifts to employees.
Gift Distribution Sheet
Record all gifts given to employees and their cost in a special statement. You can also design this form yourself. Just check that there are all the requisites that are required for the primary. Here is a rough example of such a statement.
Accounting for expenses for gifts to employees
You will consider gifts to employees as inventories. That is, write down the actually spent amount (excluding VAT) in the debit of account 10 or 41 (43).And then, when the gifts are handed out to the employees, write off the cost of the gifts to account 91 "Other expenses". Such an indication is given in paragraph 4 of PBU 10/99. Let's give an example.
Example
The employees of LLC "Aquatoria" purchased gifts in accordance with the order of the head. The cashier gave out 17,700 rubles. one of the employees under the report. Subsequently, he reported on the amount spent in full, and the input VAT amounted to 2,700 rubles. according to the invoice. The accountant drew up a list of gifts. And also, on the written order of the director, he gave gifts to the employees.
In the accounting, the accountant made the following entries:
DEBIT 71 CREDIT 50
- 17,700 rubles. - money was issued against the report for the purchase of gifts for employees.
DEBIT 41 CREDIT 71
- 15,000 rubles. (17 700 - 2700) - gifts are accepted for accounting as part of goods;
DEBIT 19 subaccount "VAT on purchased values" CREDIT 71
- 2700 rubles. - Reflected VAT on purchased gifts;
DEBIT 68 CREDIT 19 subaccount "VAT on purchased values"
- 2700 rubles. - VAT is accepted for deduction based on the invoice.
DEBIT 91 subaccounts "Other expenses" CREDIT 41
- 15,000 rubles. - expenses on gifts are written off to other expenses;
DEBIT 91 subaccounts "Other expenses" CREDIT 68
- 2700 rubles. (RUB 15,000 × 18%) - VAT was charged on the cost of the goods donated.
Tax on gifts to employees
Let's move on to taxes. And let's say right away that you can't do without transfers to the budget. And what kind of taxes to pay and in what amount, we will tell you further. About each - separately.
Personal income tax from gifts
First of all, personal income tax must be paid to employees from the cost of gifts. This is required by paragraph 1 of Article 210 of the Tax Code of the Russian Federation.
It is necessary to calculate the tax only if the sum of all gifts to a particular employee during a calendar year exceeds 4000 rubles. And already from the amount in excess of this limit, calculate the personal income tax. And you can withhold tax upon the first payment of income to the employee. If the cost of the gift does not go beyond the limit, then nothing to the budget will need to be transferred at all.
VAT on gifts to employees
But when it comes to VAT, one cannot count on any non-taxable limits. After all, the gratuitous transfer of values is a realization. This means that the object of VAT taxation in accordance with subparagraph 1 of paragraph 1 of Article 146 of the Code.
Define the tax base as the value of the donated valuables excluding VAT. This is the procedure established by paragraph 2 of Article 154 of the Code. Take this amount from the same statement or order of the head. And it, in turn, must not be lower than market prices.
In addition, if the goods are donated, invoices will have to be drawn up. True, there are no special rules for this case. Unless you can issue one document at once for all recipients of gifts. Otherwise, there are no exceptions. Create an invoice in one copy and register it in the sales ledger.
You have the right to deduct the amount of "input" tax paid to the seller. Of course, if you have a properly issued invoice. As well as documents confirming the payment of VAT.
Income tax on gifts to employees
The amounts spent on the purchase of gifts cannot be taken into account when calculating income tax. After all, we are talking about property transferred free of charge. And here the rules of paragraph 16 of Article 270 of the Tax Code of the Russian Federation work.
In addition, gifts to employees do not relate to incentive payments, since they are not related to the labor achievements of employees. This means that the sums spent on the occasion of the celebration, alas, cannot be taken into account as labor costs.
It turns out that you recognize the value of gifts as an expense in accounting, but you will not be able to do it in tax. And if your company is not small, there will be a permanent difference and, as a result, a permanent tax liability (p., PBU 18/02).
Insurance premiums
Insurance premiums will not have to be charged from the cost of gifts only if such gifts are not provided for by labor contracts or civil law contracts with employees. And besides, written donation agreements have been concluded with the employees.
It is unlikely that your contracts contain bouquets or souvenirs for employees. And if so, then their transfer formally takes place within the framework of a donation agreement - especially if you signed such an agreement with employees on paper. Therefore, you do not have to pay any fees. This follows from Article 7 of the Federal Law of July 24, 2009 No. 212-FZ. There is a similar conclusion in the letters of the Ministry of Health and Social Development of Russia.
The list of giving out gifts is drawn up in cases where the employer has decided to massively present its employees with any gratuitous incentives. The document is the best solution in a situation where the signature of each employee is required that the gift has been received.
Files
Important! If the gifts are spelled out in the employment contract and are a reward for conscientious work, then they are production bonuses. Part of the remuneration.
It is in such cases that the Gift Distribution Sheet is applicable. Detailed conditions for the transfer of a gift to an employee are stipulated in Chapter 32 of the Civil Code of the Russian Federation.
The reasons
The traditional holidays in our country, which imply (optionally) the issuance of material values, are known to everyone. This is March 8, February 23, September 1, June 1 - Children's Day. The list can be continued for a long time, since each organization may have its own specific professional holidays.
Don't forget about the New Year holidays. Most organizations have adopted the issuance of New Year gifts to the children of employees. Such a gesture will be an excellent indicator of concern on the part of the employer.
Why issue
It would seem that a gift is a noble gesture that does not need documentary evidence. However, for legal entities, everything is more complicated. It is imperative to confirm the fact of the transfer of values, since the tax office may have questions about the good intentions of the employer. After all, labor costs may be required from employees in exchange for unscrupulous managers. And this already - going beyond the law, "gray" wages. Which, of course, will lead to administrative penalties during inspections.
Elements of the statement
The company's letterhead will be the optimal paper for registration; the name of the company should be located at the top of the document. If there is no such form, then when filling out it is better to indicate at the top the name of the company, which in this way takes care of employees.
Under the name of the enterprise there may be an inscription “Statement of the issuance of gifts to ...”. Instead of a space, you must write which holiday prompted the leadership to give gifts. Below this inscription is a table. Each employee should be assigned a separate line in it. The columns of the table should contain:
- The sequence number of the record.
- Full name of the gifted employee.
- Personal signature on receipt.
- Date of receipt of the gift. In the same column, it is more convenient to indicate the type of material assets to be awarded (for example, a cosmetic kit) if they are the same for everyone. If the gifts are different, then it is worth registering the names individually in separate lines and enter a separate column for this.
The document is free-form. Each organization has the right to independently set the number of rows and columns that must be contained in the document. So, in the case of children's New Year's gifts, the employee may have several children. In addition, the age of these children may not be suitable for delivery. For example, adults.
In such a specific situation, it is worth entering columns with the number of children and their date of birth. This is what most organizations do on the eve of the New Year's celebrations, giving their employees gifts for their children.
Restrictions
As kind-hearted as an employer is, the law limits the amount of gifts that can be given in one year of service. More precisely, it does not limit, but tries to regulate this process in such a way that giving gifts does not become a systematic method of payment.
For this, a tax (specifically - personal income tax) is imposed on donated material assets if their value is more than 4 thousand rubles. per employee during one calendar year. Of course, this will also depend on the form of the gift. All cases when exceptions are made to this rule are spelled out in detail in paragraph 8 of article 217 of the Tax Code.
Accounting entry
In accounting, gifts to employees are passed as inventories. The amount that is the actual value of the gifts is not subject to VAT and goes to the debit of account 10 or 41. This amount is written off in the organization through subaccount 91 under the name "Other expenses". In some cases it is required to draw up an invoice and register it in the sales ledger.
Taxes and insurance premiums
According to the law, the money spent on gifts cannot be taken into account when calculating income tax. Especially if the tax is accounted for on the difference between income and expense. It also doesn't count as wages.
Thus, gifts are listed in accounting, but not in tax.
As for insurance premiums, they are deducted from the value of gifts only if they were spelled out in labor contracts or fixed-term contracts of the employee. If a donation agreement was drawn up, then insurance premiums from the amount of gifts are not paid.
Special cases
If the employer has decided to give a gift to any employee individually on the occasion of, for example, a birthday, then no one has the right to prohibit it. However, it would be illogical to start a statement in such a situation. A donation contract will be enough. According to clause 2574 of the Civil Code, such an agreement must be drawn up if the total amount of the gift exceeds 3 thousand rubles.
Attention! The donation agreement should not contain references to the regulations of the organization, to the position or any professional achievements of the employee.
Otherwise, employees of the tax control authority may class it as a reward for work and collect the accompanying taxes (plus penalties for non-performance).
Related documents
The list of gifts distribution is impossible without the issuance of an order from the head of the organization. Often these two papers are aligned with each other. And the statement in this case is an attachment or one of the points of the order. A mandatory part of the order will be a list of those employees who will be given presents.
We will tell you how the issuance of children's New Year's gifts is formalized. Do I need to include the cost of gifts in the base for calculating personal income tax and contributions? We will show you how to calculate the required payments.
We found out if the tax authorities will require insurance premiums on the cost of children's New Year's gifts. Indeed, this year, for the first time, this issue will be addressed by inspections, not foundations. To avoid unnecessary expenses, draw up three documents. Samples are in the article. Do not forget that the rules for personal income tax and contributions are different. For personal income tax there is a non-taxable limit on the annual value of gifts, for contributions - no.
- Important article:
Issuance of children's New Year's gifts: documentary registration
To account for children's New Year's gifts, fill out two required documents. In some cases, you will also need a contract.
Order. Prepare an order for the distribution of gifts and sign it with the head of the company. Sample 1 below. The company donates children's New Year gifts to employees free of charge. To make it clear that these are gifts for children for the New Year, and an order is needed. Attach to it a list of the children for whom the gifts are intended.
Statement. Draw up a gift-giving statement. Sample 2 below. Such a list will allow you to determine which of the employees received gifts and who did not.
Donation agreement. In most cases, you do not need to sign a contract. Usually, all gifts are the same in value, and the price per piece is below 3000 rubles.
A donation agreement can be oral or written (Article 574 of the Civil Code of the Russian Federation). If the gift is cheaper than RUB 3,000, it is not necessary to draw up a donation agreement. It will be oral. And the fact of donation will be confirmed by the delivery of gifts. So, make written agreements only if you give gifts to children that are more expensive than 3000 rubles. Sample 3.
Do I have to pay personal income tax
Check if the value of all gifts to the employee for the year falls within the non-taxable limit. Do not withhold tax if the total value of the gifts that the employee received from the company during the year is 4,000 rubles. or less. Withhold tax from the excess (clause 28 of article 217 of the Tax Code of the Russian Federation).
Example:
When you need to pay personal income tax from a gift.
The company gave the employees New Year's gifts for children. The cost of each is 2500 rubles.
Installer Petrov O.M. gave two gifts - he has two children. There were no other gifts during 2017.
The total annual cost of gifts is 5,000 rubles.
Excess - 1000 rubles. (5000 - 4000). From this amount, the accountant accrued personal income tax - 130 rubles. (1000 ₽ × 13%).
The tax was withheld from salaries.
Is it obligatory to pay dues if there was a delivery of children's New Year's gifts?
For contributions, the value of the gift does not matter. Gifts are not subject to contributions, as they are not related to wages. After all, the child is not in an employment relationship with the company. Such gifts cannot be attributed to payments and remuneration under labor or civil law contracts (article 420 of the Tax Code of the Russian Federation, clause 1 of article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ).
But sometimes the funds, during inspections, charge additional contributions from the cost of children's New Year's gifts. The reason is that the supervisors consider gifts to be payment in kind or a reward for work. One can argue with this. The courts are on the side of the companies (ruling of the Arbitration Court of the North Caucasus District of August 6, 2015 No. F08-4089 / 2015 in case No. A32-27379 / 2014, etc.).
Arbitration practice refers to the period when the Federal Law of July 24, 2009 No. 212-FZ was in force. Recently, the tax authorities announced that they would not take into account the court practice on old disputes that date back to the periods before 2017 (letter of the Federal Tax Service of September 14, 2017 No. BS-4-11 / 18312).
There is no court practice on contributions from gifts for the period when they came under the control of the tax authorities. But the judges' approach is unlikely to change. The norms of the Tax Code on contributions are almost the same as those of Law No. 212-FZ.