Insurance premiums for gifts to employees. When to pay personal income tax on gifts? We reflect the acquisition and issuance of children's New Year's gifts in accounting

24.09.2019

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 take a look at 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 3000 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 will not 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 amount actually spent (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 fully spent amount, and the input VAT amounted to 2,700 rubles. according to the invoice. The accountant compiled 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 for 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 an employee. If the value 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 contributions 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.

From the article you will learn:

1. What taxes and fees and in what order must be charged when giving gifts to employees.

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

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

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

What is a gift

Gift to gift - strife. In order to correctly arrange the transfer of a gift to an employee, and then correctly calculate taxes and contributions from this operation, it is necessary to determine how this gift qualifies from the point of view of civil and labor legislation.

1. A gift not related to the employee's work(for anniversaries and holidays, etc.).

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

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

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

2. A gift as a reward for work.

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

Gifts given to workers as rewards for their work are, in essence, production bonuses. You can read about the procedure for documenting and confirming awards to employees in.

Personal income tax from gifts to employees

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

Example.

During 2014, the employee received the first gift in March (for International Women's Day). The cost of the first gift is 2800 rubles. Since the value of the gift is less than 4,000 rubles, personal income tax is not charged from it.
In September 2014, the employee was presented with a second birthday present in the amount of RUB 3,000. In this case, it is necessary to withhold personal income tax from the gift amount exceeding 4000 from the beginning of the year, that is, from the amount of 1800 rubles. (2800 + 3000 - 4000).
Obviously, all subsequent gifts to this employee, issued in the current calendar year, for example, for the New Year, must be subject to personal income tax in full.

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

! Note: the moment of withholding personal income tax and transferring to the budget depends on whether in what form was the gift given(Letter of the Federal Tax Service dated 08.22.2014 N CA-4-7 / 16692):

if the gift was given to an employee in monetary form, then withholding tax and transferring it to the budget must be on the day the gift is issued from the cash desk or transferred to the employee's personal account;
if the gift was given in in kind, then you need to withhold and transfer personal income tax on the next day of payment of funds to the employee, for example, on the next day of payment of wages. If after the presentation of the gift to the employee, no payments are made until the end of the calendar year, then the employer must, no later than one month from the end of the tax period (year), inform the employee in writing, as well as the tax authority at the place of registration about the impossibility of withholding personal income tax and the amount of tax not withheld ... In this case, a 2-NDFL certificate is filled in for the employee, in which the value "2" must be indicated in the "sign" field, and is submitted to the IFTS no later than January 31 of the next year.

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

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

Insurance premiums from the amounts of gifts to employees

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

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

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

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

Accounting for gifts when calculating income tax, simplified tax system

The ability to include the cost of gifts to employees in tax expenses directly depends on the purpose and reason for giving such gifts.

1. Gifts to employees are not related to work and performance, for example, gifts for anniversaries, official holidays.

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

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

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

VAT when giving gifts to employees

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

VAT is not charged on the amount of the gift given to the employee in cash.
Organizations and individual entrepreneurs applying the general taxation system, as well as those transferred to UTII, should charge VAT on the value of gifts to employees. Since the transfer of gifts to employees is not carried out within the framework of activities transferred to the payment of UTII, this operation is recognized as subject to VAT in the generally established procedure (clause 4 of article 346.26 of the Tax Code of the Russian Federation).
Organizations and individual entrepreneurs using the simplified tax system are not VAT payers, therefore they are not obliged to charge VAT on the cost of gifts to employees (clause 2 of article 346.11 of the Tax Code of the Russian Federation).
The value of a gift given to an employee as a reward for work is not subject to VAT. This position is adhered to by the judicial authorities (Resolutions of the FAS of the Central District of 02.06.2009 N A62-5424 / 2008, FAS of the Ural District of 19.01.2010 N F09-10766 / 09-C2).

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

Generalization

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

In accordance with the given table, let's determine what taxes and contributions are subject to, for example, children's gifts presented to employees for the New Year. Obviously, such gifts are not a reward for work, however, in order for this to be obvious to the inspectors, it is necessary to draw up a donation agreement. Moreover, in this case, it is more convenient to conclude a multilateral donation agreement. The amounts of gifts, including New Year's gifts to the children of employees, are subject to personal income tax. But there is no need to calculate insurance premiums, since such gifts do not apply to payments within the framework of an employment relationship. When calculating income tax and under the simplified tax system, such expenses do not reduce the tax base. VAT must be charged on the value of the gifts handed over.

Accounting for employee gifts

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

LLC "Svetoch" decided to present a gift to its employee Sorokin N.N. in connection with his 50th birthday. This is the employee's first present since the beginning of the year.

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

1. A wristwatch is a gift. worth 5900 rubles. (including VAT 900 rubles).

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

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

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

So, giving gifts to employees is, without a doubt, a pleasant procedure for both the donee and the donor. However, for an accountant, it hides a lot of "pitfalls", which, I hope, this article will help you to cope with. And in parting, a few recommendations on the topic of gifts to employees. First, whenever possible, give your employees, no matter how trite it sounds, office supplies (diaries, pens, ...), computer mice, flash drives and similar items that can be written off as consumables without passing them as gifts. And second, if it is supposed to present a gift to an employee as a reward for work, then it is better to arrange it as, in this case, the inspectors will not have any questions about including in tax expenses and not calculating VAT.

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Normative base

Civil Code of the Russian Federation
Labor Code of the Russian Federation
Tax Code of the Russian Federation
Federal Law of July 24, 2009 No. 212-FZ "On Insurance Contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund"
Letter of the Ministry of Finance of Russia dated 02.06.2014 N 03-03-06 / 2/26291
Letter of the Ministry of Finance of the Russian Federation of January 22, 2009 N 03-07-11 / 16
Letter of the Federal Tax Service dated 08.22.2014 N CA-4-7 / 16692
Letters of the Ministry of Health and Social Development of February 27, 2010 N 406-19, of 03/05/2010 N 473-19

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

After congratulating the staff on one or another significant date, event and presenting the presentations of the accounting department, it is necessary to check whether Personal income tax from gifts to employees... Let's consider how not to miss anything.

Accountant's task

Gifts to team members are one of the elements of the corporate culture of many companies. In this case, the organization acts as a source of income for the taxpayer and at the same time - as a tax agent in accordance with Art. 226 of the Tax Code of the Russian Federation. Therefore, the main task of the accounting service will be the correct calculation and retention Personal income tax from employees' gifts.

Some gifts may not be related to the employee's professional activities. They are issued on the occasion of an anniversary or holiday. Others are rewards for good work. According to Art. 191 of the Labor Code of the Russian Federation, subordinates can be awarded valuable presents for conscientious work. Traditionally, the children of the company's employees receive gifts for the New Year holidays.

Gifts are given in cash or in kind. Gift certificates have become common in recent years. But in each case the question arises:? The answer is given by the Tax Code of the Russian Federation.

Base for income tax

As follows from paragraph 1 of Art. 210 of the Tax Code of the Russian Federation, gifts should be attributed to income received in kind. Personal income tax must be taken from their cost. The same as with income received in the form of "live" money.

Article 217 of the Tax Code of the Russian Federation lists receipts to a person from which personal income tax is not taken. These include gifts received by employees from employers. Provided that their cost does not exceed 4000 rubles (clause 28). And such a tax break can only take place once a year. This must be taken into account when calculating, for example, Personal income tax from employees' gifts for the New Year.

If the value of all gifts that the employee received during the year exceeded 4,000 rubles, the amount in excess of this level is subject to personal income tax.

Paperwork

To avoid problems during a tax audit, you should pay special attention to the preparation of documents for the issuance of gifts to staff. This will help avoid unpleasant surprises in relation to Personal income tax from gifts to employees.

So, for awarding gifts, an order is issued on behalf of the head. Moreover, regardless of their type and cost. On the basis of the order, an order is drawn up for the purchase of gifts. Or the issue of the purchase is immediately stipulated in this order.

Gifts are usually given with the drawing up of a donation contract. According to the law, it can be either orally or in writing.

On a note

In a solemn atmosphere, the leader makes a speech, presents small gifts and souvenirs to the staff, and the employees accept them. This moment can be considered an oral donation agreement.

If the value of the gift given by the manager is more than 3000 rubles, the donation agreement is drawn up in writing (clause 2 of article 574 of the Civil Code of the Russian Federation). Moreover, it can be a multilateral document in which the donor is the employer, and the recipients of the gifts are subordinates.

A statement is drawn up to such an agreement, in which employees who have received gifts put their signatures.

Note that when presenting a valuable gift on the basis of Art. 191 of the Labor Code of the Russian Federation, a donation agreement is usually not drawn up. The fact is that the gift is part of the remuneration, it is transferred on the basis of an employment agreement. The order of the head stipulates the recipient, the name of the gift and its value. And the fact of delivery of such a presentation is noted in the work book.

Withholding tax

When it's clear for sure whether to accrue personal income tax on gifts to employees, you can't hesitate. The tax on the value of the gift must be taken at the next payment of any funds transferred to the employee. The retention amount is:

13% - for residents of the Russian Federation;
30% - if the employee is a non-resident of our country.

Note: if the payments from which it would be possible to take personal income tax are absent and there will be no more, the organization is obliged to:

notify the employee (former) about this in writing;
submit to the tax office information about the impossibility of withholding personal income tax.

An organization or individual entrepreneur, when paying income to an employee, in general must withhold personal income tax. After all, the employer is recognized in this case (clause 1 of article 226 of the Tax Code of the Russian Federation). Are gifts given to employees in cash or in kind subject to tax? We will tell you about the taxation of personal income tax in 2017 in our consultation.

Is the gift subject to personal income tax?

When determining the tax base for personal income tax, all income of the taxpayer is taken into account, which he received both in cash and in kind (clause 1 of article 210 of the Tax Code of the Russian Federation). Accordingly, as a general rule, gifts are subject to personal income tax. The only question will be whether tax should be withheld from the entire value of the gift.

What amount of the gift is not subject to personal income tax

The Tax Code of the Russian Federation exempts from taxation gifts received by individuals from organizations and individual entrepreneurs, if the value of such gifts in total during a calendar year does not exceed 4,000 rubles (clause 28 of Article 217 of the Tax Code of the Russian Federation).

However, for certain categories of individuals, the cost of gifts per year can reach 10,000 rubles and still be exempt from taxation. We are talking, in particular, about such persons as (clause 33 of article 217 of the Tax Code of the Russian Federation):

veterans or disabled veterans of the Second World War;
widows of servicemen who died during the Second World War;
widows of deceased invalids of the Second World War;
home front workers;
former prisoners of Nazi concentration camps.

The employer must keep a personalized record of income in the form of gifts received from such employer by individuals. Indeed, only if there is an accounting in the context of individual recipients of income, the employer will be able to control the excess of the value of the gifts given over the non-taxable amount.

Personal income tax from a gift to an employee in 2017: rates

Personal income tax from a gift is calculated depending on whether the donee is or not. After all, gifts to tax residents of the Russian Federation are taxed at a rate of 13%, and to non-residents at a rate of 30% (clauses 1, 3 of article 224 of the Tax Code of the Russian Federation).

Personal income tax and a gift from the organization: we draw up documents

To confirm the right to reduce the value of a gift by a non-taxable amount, it is necessary to document the fact of the gift. For example, sign an appropriate agreement with an employee (Letter of the Ministry of Finance dated 12.08.2014 No. 03-04-06 / 40051). Recall that a written donation agreement is required if the value of the gift exceeds 3,000 rubles (clause 2 of article 574 of the Civil Code of the Russian Federation).

In addition, if the employee or former employee belongs to the privileged category, for which the non-taxable income is 10,000 rubles, the employer must obtain copies of documents confirming the special status of an individual.

How and when to withhold personal income tax from a gift to an employee

Personal income tax from a gift, as a general rule, must be withheld by the employer directly from the income when it is paid and transferred no later than the working day following the day of payment of the income (clause 4 of article 226, clause 6 of article 226 of the Tax Code of the Russian Federation). There are no questions if the gift is given in money.

If the gift is issued in kind, then personal income tax must be withheld from the nearest cash payment, while observing the requirement that the withheld tax does not exceed 50% of the income paid (clause 4 of article 226 of the Tax Code of the Russian Federation).

In the event that cash payments to an employee are not planned, as well as when personal income tax has not been withheld until the end of the calendar year, the employer must notify such an individual no later than March 1 of the next year, as well as to his tax office about the impossibility of withholding personal income tax, about the amounts income from which tax is not withheld, and the amount of unreserved personal income tax (

" № 12/2016

Is it necessary to withhold personal income tax from the income of employees whose children were presented with gifts? Does the object of taxation with insurance premiums arise? What documents need to be drawn up? How is the purchase and issuance of children's New Year's gifts reflected in accounting?

Giving New Year gifts to employees' children is a good tradition that has developed in many institutions. What funds are used to purchase such gifts and can they be taken into account when calculating income tax? Is it necessary to withhold personal income tax from the income of employees whose children were presented with gifts? Does the object of taxation with insurance premiums arise? What documents do donors need to complete? It is with such questions that accountants of public sector institutions face immediately after the holidays.

From the editor:

On New Year's Eve, the institution can give gifts not only to the children of employees, but also directly to the employees themselves. We wrote in detail about the nuances of giving gifts and payment of material assistance to employees of the institution in No. 6, 2016.

We buy gifts.

To begin with, institutions are rarely given the opportunity to purchase gifts from budgetary funds.

Budgetary and autonomous institutions are in a more favorable situation, which can receive:

subsidies (for the fulfillment of state (municipal) assignments, for other purposes, etc.) from the corresponding budget of the budgetary system of the Russian Federation (Article 78.1 of the Budget Code of the Russian Federation);
income from off-budget activities, which subsequently go to their independent disposal (Article 298 of the Civil Code of the Russian Federation).

It is the income from extra-budgetary activities that is the main source of funding for the cost of purchasing New Year's gifts for employees' children.

Please note: The cost of purchasing gifts should be reflected in the plan of financial and economic activities.

As for state institutions, the purchase of New Year's gifts at the expense of budget funds is allowed only if such expenses are provided for by the budget estimate, with the permission of the superior chief administrator (manager) of budget funds.

Note:

Based on paragraph 3 of Art. 161 of the Budget Code of the Russian Federation, state institutions do not have the right to dispose of income received from their income-generating activities, since they are transferred to the corresponding budget of the budgetary system of the Russian Federation. For them, budgetary funds are the only source of financing, and if the costs of purchasing New Year's gifts are not provided for in the budget estimate, then they cannot be made.

The purchase of gifts for the children of employees must be formalized with supporting documents. For these purposes, an order (order) of the head of the institution is issued, which indicates:

persons responsible for the purchase and distribution of gifts;
the approximate cost of one gift;
sources of financial support for expenses;
the timing of the issuance of gifts;
a list of employees and their children who will receive gifts. Such a list can be drawn up as an attachment to the order (instruction).

The receipt of gifts at the institution must be confirmed by primary accounting documents: invoices (of the seller), cash receipts, sales receipts (if paid in cash), as well as other documents confirming the fact of the purchase of gifts.

How to arrange the transfer of children's gifts?

The transfer of New Year's gifts to the children of the institution's employees is regulated by Ch. 32 "Donation" of the Civil Code of the Russian Federation. According to paragraph 1 of Art. 572 under a donation contract, one party (the donor) transfers or undertakes to transfer to the other party (the donee) a thing in ownership or a property right (claim) to himself or to a third party, or releases or undertakes to release her from property obligations to herself or a third party.

The institution may conclude such an agreement orally.

The written conclusion of the contract is necessary only in the cases provided for in Art. 574 of the Civil Code of the Russian Federation.

Execution of an agreement in writing is required:

If the value of a gift from a legal entity exceeds 3,000 rubles.

If the contract contains a promise of donation in the future.

If the object of donation is real estate.

The distribution of gifts should be accompanied by an appropriate statement, the form of which is arbitrary and developed by the institution independently.

Recall that any form, including a statement for the issuance of children's gifts, must contain the mandatory details of the primary registration document:

Title of the document;
the date of its compilation;
the name of the economic entity that compiled the document;
the content of the fact of economic life;
the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;
the name of the position of the person who made the transaction, the operation and who is responsible for its registration, or the name of the position of the person responsible for the registration of the event;
signatures of persons indicating their surnames and initials or other details necessary to identify these persons.

For your information:

Requirements for the "primary" are established by Part 2 of Art. 9 of the Federal Law of 06.12.2011 No. 402-FZ "On Accounting", as well as clause 7 of the Instructions for the application of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-budgetary Funds, State academies of sciences, state (municipal) institutions, approved by the Order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n (hereinafter - Instruction No. 157n).

Do I need to withhold personal income tax from the cost of a child's gift?

As a general rule, when determining the tax base for personal income tax, all income of the taxpayer, received by him both in cash and in kind, is taken into account (clause 1 of article 210 of the Tax Code of the Russian Federation). In this case, the tax base is the specified gifts. The cost of such gifts includes the corresponding amount of VAT (clause 1 of article 211 of the Tax Code of the Russian Federation).

Usually, the cost of children's gifts given in budgetary institutions does not exceed 500 - 700 rubles, therefore, the norm of clause 28 of Art. 217 of the Tax Code of the Russian Federation. This paragraph provides: in a situation where the value of the gift is less than 4,000 rubles. (taking into account the gifts previously given to the employee during the year), taxable income does not arise for the taxpayer.

Note:

If the cost of gifts per employee per year turns out to be more than 4,000 rubles, personal income tax must be withheld from the excess amount.

Is it possible to take into account the cost of children's gifts when calculating income tax?

According to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, institutions that are payers of income tax have the right to reduce the income received by the amount of expenses incurred. The exception is the costs specified in Art. 270 of the Tax Code of the Russian Federation. Clause 16 of this article stipulates that the value of the property transferred free of charge and the costs associated with such transfer are not taken into account when determining the tax base. Since children's gifts are property donated, it is impossible to take into account the cost of purchasing them when calculating income tax.

Does the transfer of children's gifts become subject to VAT?

Taking into account the requirements of Art. 146 of the Tax Code of the Russian Federation, the transfer by the institution of gifts to the children of employees is recognized as the sale of goods free of charge, which is subject to VAT. The date of determination of the tax base for VAT in case of gratuitous transfer of gifts will be the date of their delivery.

In this situation:

the taxable base is determined as the market value of the gift (purchase value) excluding VAT (clause 2 of article 154 of the Tax Code of the Russian Federation);

the amount of VAT presented by the seller of gifts may be accepted for deduction in accordance with the generally established procedure on the basis of an invoice (subparagraph 1 of paragraph 2 of article 171, paragraph 1 of article 172 of the Tax Code of the Russian Federation).

On the issue of drawing up invoices when transferring gifts to employees and their children, the Ministry of Finance provided clarifications in the Letter dated 02/08/2016 No. 03-07-09 / 6171: since individuals are not VAT payers and, accordingly, do not accept this tax for deduction, when gratuitous sale of goods to individuals (employees and their children) invoices for the specified operations may not be issued to each individual. At the same time, to reflect these transactions in the sales ledger, you should draw up an accounting statement-calculation or a consolidated document containing summary (summary) information on the named operations.

In the case of drawing up an invoice in the above situation for all transactions for the gratuitous sale of gifts to individuals, it can be issued in one copy to account for transactions by the seller based on the results of the tax period.

In such an invoice, in lines 6 "Buyer", 6a "Address", 6b "INN / KPP of the buyer", dashes are put (Section II of Appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 "On the forms and rules for filling out (maintaining ) documents used in calculating value added tax ").

For your information:

It is possible to deduct input VAT regardless of whether expenses on gifts are taken into account when calculating income tax. The fact is that the criteria for the justification of expenses established by Art. 252 of the Tax Code of the Russian Federation, cannot serve as criteria for the validity of VAT deductions (Resolutions of the FAS MO dated February 22, 2012 No. А41-23656 / 11, FAS PO dated 05.05.2009 No. A65-16388 / 08).

At one time, there was an ambiguous arbitration practice on the issue of paying VAT on the cost of children's New Year's gifts.

Thus, in Resolution No. A26-12427 / 2009 of 13.09.2010, FAS SZO rejected the inspectorate's argument about the obligation to include the cost of New Year's gifts for employees' children in the VAT tax base. He pointed out that the transfer of children's gifts is conditioned by the existence of an employment relationship between the organization and the employees and refers to the employee reward system. Consequently, as a result of such a transfer, there is no object of VAT taxation.

However, in the Resolution of June 25, 2013 No. 1001/13 on case No. A40-29743 / 12-140-143, the Presidium of the Supreme Arbitration Court recognized as correct the conclusion of the courts of lower instances that transactions for the gratuitous transfer of children's New Year's gifts to employees should be taken into account when determining the tax base for VAT.

For your information:

An institution has the right to be exempted from the duties of a taxpayer related to the calculation and payment of VAT, if for the three preceding consecutive calendar months the amount of proceeds from the sale of goods (works, services) of this institution, excluding tax, did not exceed 2 million rubles in aggregate. (Clause 1, Article 145 of the Tax Code of the Russian Federation).

Do I need to accrue on the cost of children's gifts?

The object of taxation of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, as well as for compulsory social insurance against industrial accidents and occupational diseases for payers of insurance contributions are, in particular, payments and other remuneration accrued by them in favor of individuals within the framework of labor relations and civil law contracts, the subject of which is the performance of work, the provision of services (part 1 of article 7 of the Federal Law of July 24, 2009 No. 212-FZ, clause 1 of Article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ).

For your information:

A similar norm is established by paragraphs. 1 p. 1 of Art. 420 of the Tax Code of the Russian Federation, which determines the object of taxation with insurance premiums and the provisions of which will apply from 01.01.2017.

Presenting New Year gifts to the children of employees by the institution is a gratuitous transfer of ownership of them and is not considered employee compensation. In addition, gifts are purchased for children who are not in labor (civil) relations with the institution and are not recognized as insured persons. Also, the receipt of gifts is not related to the performance of employees' work duties, is not an incentive or compensation payment, has a one-time and optional nature, the cost of gifts is determined regardless of the length of service of the employee and the results of his work. Consequently, the value of the children's New Year gifts given by the employer to employees should not be taken into account when calculating the base for insurance premiums.

For your information:

According to paragraph 4 of Art. 420 of the Tax Code of the Russian Federation are not recognized as an object of taxation with insurance premiums, payments and other remuneration under civil law contracts, the subject of which, in particular, is the transfer of ownership or other property rights to property.

The position of the controllers on this issue is presented in the letters of the Ministry of Labor of the Russian Federation dated September 22, 2015 No. 17-3 / B-473, the Ministry of Health and Social Development of the Russian Federation dated May 19, 2010 No. 1239-19.

The arbitrators are also of the opinion that the value of gifts is not included in the base taxed with insurance premiums (decisions of the AS SKO dated 06.08.2015 No. F08-4089 / 2015 in case No. A32-27379 / 2014, FAS VSO dated 11.12.2012 No. A33-3507 / 2012 , dated 23.05.2012 No. A33-15492 / 2011).

We reflect the purchase and issuance of children's New Year's gifts in accounting.

The costs of paying for the contract, the subject of which is the purchase of gift and souvenir products that are not intended for further resale, are attributed to article 290 "Other costs" of KOSGU (Instructions No. 65n, Letter of the Ministry of Finance of the Russian Federation of 12.02.2016 No. 02-05-10 / 7682) ...

During the entire period of the presence of gifts in the institution, they are accounted for on the off-balance account "Awards, prizes, cups and valuable gifts, souvenirs" at the cost of their acquisition (clause 345 of Instruction No. 157n).

Analytical accounting for the off-balance sheet account is kept in the card of quantitative-total accounting of material assets in the context of materially responsible persons, storage places, for each item of property (clause 346 of Instruction No. 157n).

So, the expenses incurred associated with the purchase of gifts are reflected in the accounting as follows:

Institution type	Debit	Credit
State institution (Instruction No. 162n *)
Budgetary institution (Instruction No. 174n **)
Autonomous institution (Instruction No. 183n ***)

* Instructions for the use of the Chart of Accounts for budgetary accounting, approved by Order of the Ministry of Finance of the Russian Federation dated 06.12.2010 No. 162n.

** Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved by Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n.

*** Instructions for the application of the Chart of accounts for accounting of autonomous institutions, approved by Order of the Ministry of Finance of the Russian Federation of 23.12.2010 No. 183n.

Writing off children's gifts from off-balance sheet accounting when they are transferred to employees is carried out on the basis of documents confirming the fact of donation. As mentioned above, such a document is, in particular, the statement of the issuance of gifts.

In accounting, the following entries are made:

State institution	State-financed organization	Autonomous institution

New Year's gifts for children were handed over (the value of gifts excluding VAT)

VAT charged on the value of gifts

Personal income tax withheld from the cost of gifts from wages

In conclusion, we list the main conclusions related to the accounting and taxation of New Year's gifts for the children of the employees of the institution:

gifts can be purchased both at the expense of the budget and at the expense of funds received by budgetary and autonomous institutions from income-generating activities. Moreover, such expenses should be provided for in the estimates of state institutions and in the plan of financial and economic activities of budgetary and autonomous institutions;
associated with the transfer of children's gifts, as a rule, consists in oral form;
the cost of the child's gift transferred to the employee is not subject to personal income tax (subject to the total limit on gifts during the year in the amount of 4,000 rubles);
the institution's expenses for the purchase of children's gifts are not taken into account when taxing profits;
the value of gifts is subject to VAT, since it is recognized as the sale of goods free of charge. In this case, the institution has the right to deduct the "input" VAT;
no insurance premiums are charged on the cost of gifts;
until the gifts are handed over to the recipients, they are accounted for on the off-balance account “Awards, prizes, cups and valuable gifts, souvenirs”.