Then, when drawing up a gift agreement, contributions for insurance against personal injury and health insurance are not charged on the cost of gifts, since in this case the gifts are given not within the framework of an employment relationship with the employee, but within the framework of a civil contract concluded with him, which does not provide for the payment of insurance contributions from NS and PZ.
2. Year-end bonus
In accordance with part 1 of Art. 22 and Art. 191 of the Labor Code of the Russian Federation, the employer has the right to encourage employees who conscientiously perform their job duties (declaring gratitude, giving a bonus, awarding a valuable gift, a certificate of honor, nominating them for the title of the best in the profession).
According to Art. 129 and art. 135 of the Labor Code of the Russian Federation, bonuses, additional payments and incentive allowances, as well as other incentive payments are an integral part of the salary that is established for the employee by the employment contract in accordance with the current remuneration systems. Remuneration systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulations containing labor law standards.
Direct payment of the bonus is carried out on the basis of an order or instruction from the head of the organization, since it is the order (instruction) that confirms the achievement of bonus indicators in a specific period (month, quarter, year). The order is drawn up in form N T-11 (T-11a), approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1.
2.1. Corporate income tax
In accordance with Art. 252 of the Tax Code of the Russian Federation reduces the income received by the amount of expenses incurred (except for the expenses specified in Article 270 of the Tax Code of the Russian Federation). In this case, these expenses must be economically justified, documented and aimed at generating income.
According to Art. 255 of the Tax Code of the Russian Federation, the taxpayer’s expenses for wages include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to working hours or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.
At the same time, paragraph 2 of Art. 255 of the Tax Code of the Russian Federation stipulates that labor costs include accruals of an incentive nature, including bonuses for production results, bonuses to tariff rates and salaries for professional skills, high achievements in work and other similar indicators.
Considering that in the situation under consideration, the payment of bonuses at the end of the year is provided for by the labor and (or) collective agreement, such expenses on the basis of Art. 255 of the Tax Code of the Russian Federation can be taken into account when determining the tax base for income tax. Similar explanations are contained in letters of the Ministry of Finance of Russia dated 02/26/2010 N 03-03-06/1/92, dated 07/10/2009 N 03-03-06/1/457, dated 05/14/2009 N 03-03-05/88, dated 03/19/2007 N 03-03-06/1/158, dated 03/06/2007 N 03-03-06/1/151, Federal Tax Service of Russia for Moscow dated 12/19/2008 N 19-12/118853.
) Credit Credit 50 "Cash"
- the premium was paid from the cash register.
Prepared answer:
Expert of the Legal Consulting Service GARANT
professional accountant Molchanov Valery
Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor Melnikova Elena
The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.
On the eve of the New Year, every child dreams of gifts. When there is not much time left before the holidays, parents should pay attention to the opportunity to receive a free present for their child. Let's consider what opportunities parents have and from which organizations they can receive New Year's gifts for children.
What age children are entitled to a New Year's gift from the organization
First of all, it is important to note that in the Russian Federation there is no single law or standard obliging enterprises and organizations to wish the children of their employees a Happy New Year or setting an age limit for this. However, on average, the age of children who receive gifts from their parents' work ranges from 1 to 14 years. Large companies with a stable financial position can voluntarily meet your employees halfway and give gifts to children under 16, and sometimes up to 18 years old.
Typically, a New Year's gift for employees' children consists of a variety of sweets.
New Year's gifts usually include sweets, chocolate, and fruit. Sometimes a decision is made to give books and toys according to the age of the children.
Options for receiving children's New Year's gifts
For working and non-working parents there are various ways receiving children's New Year's gifts.
Receiving gifts from the company
Each organization independently decides whether to give gifts to the children of employees. This decision is stated in the following documents: Charter of the enterprise, Regulations on the enterprise or Collective agreement. When applying for a job, an employee can immediately familiarize himself with these documents and find in them the answer to his question: whether his child is entitled to a New Year’s gift from the employer. Let's consider a few nuances:
- if both parents work at the same company, then each of them is entitled to a gift for the child;
- if a parent has two or more children, then a gift is given for each of them;
- employees who have official registration and are in maternity leave, it is also necessary to issue New Year's gifts from the moment the child is born;
- the employer is not obliged to give gifts to the children of employees working on a project or seasonal basis, it all depends on the organization, in such a situation it is better for the employee to contact his employer or trade union directly;
- if an employee plans to quit in December and the last working day occurs before the day of issuance of gifts, then the employer is not obliged to issue a children's New Year's gift on a general basis.
In addition to gifts, the employer can organize a festive New Year's event for the children of employees, and the parents raise money for the gifts themselves.
At the festival, the invited Father Frost and the Snow Maiden will hand out gifts paid for by their parents to the children.
New Year gifts children of employees may be awarded as an additional incentive at the initiative of management at the expense of the organization’s own funds.
Receiving gifts from the union
If the organization includes a trade union, then employees who are members and pay dues have the right to receive New Year's gifts for children from 1 to 14 years of age (sometimes the age limits may be different, here it is worth referring to the statutory documents of a particular trade union).
- It is important to note that if the value of the gift does not exceed 8% of the established subsistence level, then it is not taxable for the recipient parents. Let's consider frequently asked questions:
- Can the trade union issue gift certificates to the store instead of New Year's gifts for children? Quite if it is provided for by the Regulations of a particular trade union.
- Are gifts from the trade union eligible for mothers on maternity leave without paying membership fees during this period? This issue is also regulated by the statutory documents. You should refer to the Collective Agreement or Trade Union Regulations.
- Can an employee who is a member of a trade union receive a gift for a child with whom he does not live together in a situation where his parents are divorcing? Yes maybe. However, unions do not control whether the parent gives this gift to the child.
What to do if an employee regularly pays membership dues, but the union did not issue a New Year's gift for the child, although the issue is provided for by the statutory documents? In this case, you can file a complaint with the Labor Inspectorate.
The creator of the “Collector’s World” channel on the Youtube portal made a detailed video review of the New Year’s gift received from the trade union. Judging by user comments, this gift can be considered a success.
Video: New Year's bag from the trade union
Receiving gifts from the Social Protection Fund
- Certain categories of citizens who enjoy benefits are entitled to receive children's New Year's gifts from the state:
- parents with many children (if they have a certificate);
- single mothers (the certificate can also be obtained from the Social Protection Fund);
- parents of a disabled child;
- parents who are both unemployed and registered with the employment center;
mothers on maternity leave who did not work before the birth of the child and receive social benefits. They have the right to receive children's New Year's gifts from social protection preferential categories
citizens
Question from a user of the portal Pravoved.ru: Hello! Our family is recognized as low-income, which means we receive free medicine, dairy products and benefits until the age of 16. There are two children, I’m on maternity leave, my husband works, but it’s not enough for the subsistence level for four. Tell me, we are entitled to New Year's gifts from social services. protection?
Lawyer's answer: This issue is resolved at the local level. As a rule, New Year gifts are given out annually large families, low-income people, orphans, disabled people and those who have one parent. To do this, you need to contact the social protection authorities directly: either you can appear in person, or you can ask your question by phone to the Chelyabinsk Social Policy Committee.Julia, Chelyabinsk
https://pravoved.ru/question/1846630/
Another important question: Can parents receive a gift for a child from several institutions at once? Let's look at the example of a question from a user of a legal portal and an answer from a specialist.
Question from a user of the portal Pravoved.ru: Hello, tell me, I have a disabled child, we were not given a gift for the New Year from social services. defense: they said that it was not allowed, since my husband had already been given a gift from the trade union at work. Is their answer justified?
Lawyer's response: Good afternoon! If it is established at the local level, then, of course, it is allowed. This is, I believe, an unfounded answer. It is best for you to submit a written application to the head of the local administration and the governor of the region or region to conduct an investigation into this fact and eliminate violations against you and the child. You are required to give a written answer and react.Ekaterina, Krasnodar
https://pravoved.ru/question/1857262/
Thus, parents can receive several gifts for their child: from the employer, from the trade union and the Social Protection Fund at the same time, if at least one of the parents works, is a member of the trade union, and the family enjoys benefits.
We invite you to watch a video filmed by the Dialogue television and radio company and containing recommendations from a specialist in the organizational work department on what documents need to be provided to receive New Year's gifts from the Social Protection Fund.
Video: Social Security Administration accepts applications for New Year's gifts
An informative story was also filmed in Zheleznogorsk about the issuance of gifts for children of non-working parents with a detailed list of necessary documents.
Video: Non-working parents can receive a New Year's gift for free
Thus, parents can most often find an opportunity to receive at least one, or even several nice gifts for their child. But do not forget about personal attention and creation festive atmosphere at home with the family.
New Year holidays are a time for gifts. And employers often adhere to this good tradition, giving gifts to the children of employees. We will talk 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 gratuitously transferred property relates to expenses not taken into account for profit tax purposes (clause 16 of Article 270 of the Tax Code of the Russian Federation). Therefore, it is impossible to reduce taxable income on New Year's gifts given to children of employees.
It will not be possible to take into account New Year's gifts in expenses for the simplified tax system (Article 346.16 of the Tax Code of the Russian Federation).
For the purpose of calculating VAT, the transfer of ownership of goods free of charge is recognized as a sale (paragraph 2, paragraph 1, paragraph 1, article 146 of the Tax Code of the Russian Federation). Therefore, VAT must be charged on the market value of the transferred New Year's gifts (clause 2 of Article 154 of the Tax Code of the Russian Federation). Accordingly, input VAT on purchased gifts can be deducted if there is a properly executed invoice (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, Article 146 of the Tax Code of the Russian Federation).
Personal income tax on children's New Year's gifts
If the transferred New Year's gifts are combined with other gifts transferred to the individual during calendar year, did not exceed 4,000 rubles, personal income tax does not need to be withheld (clause 28 of article 217 of the Tax Code of the Russian Federation). In this case, an individual is understood as an employee or the child himself, depending on who the transfer of the New Year’s gift is documented to.
Otherwise, if “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 recipient of 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 an 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 article 420 of the Tax Code of the Russian Federation, clause 1 of art. 20.1 of the Federal Law of July 24, 1998 No. 125-FZ).
If the recipient of the New Year's gift is the employee himself, then in order to avoid claims from regulatory authorities, it is advisable for the employer to conclude a gift agreement with the employee. After all, the transfer of property under a gift agreement is not recognized as an object of taxation (clause 4 of Article 420 of the Tax Code of the Russian Federation).
An order for the distribution of New Year's gifts to children of employees can be issued in any form.
Accounting for New Year's gifts for employees' children
Let's look at an example of 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. gift is 2,500 rubles (including 18% VAT) and the transfer of gifts is not subject to personal income tax, since the cost of gifts did not exceed 4,000 rubles per employee during the year.
There are two months left until the New Year, and gifts are traditionally placed under the tree for the holiday, including from the Social Insurance Fund (SIF).
The FSS carries out the purchase of New Year's gifts for children under the age of 14 on the basis of clause 6 of Art.
34 of Law No. 2240-III “On compulsory state social insurance in connection with temporary loss of ability to work and expenses related to burial.”
A gift is considered to be a set of goods in the form of confectionery, domestic toys and fruits worth no more than 8% of the subsistence level for an able-bodied person, established as of January 1 of the current year (Law of Ukraine dated November 30, 2000 No. 2117-III “On exemption from taxation of funds , which are used to organize New Year and Christmas holidays for children and to purchase children's holiday gifts").
To receive gifts you must:
Make a list of children based on their birth certificates. Each insured person (father, mother, adoptive parent, guardian/trustee) is entitled to one gift for each child. The list includes children who were under 14 years of age as of January 1 of the next calendar year (Procedure for purchasing and providing children's New Year's gifts to children of insured persons at the expense of the Social Insurance Fund under VPT dated October 25, 2007 No. 48).
- Children included in the list:
- female employees on maternity leave until the child reaches three years of age (letter of the FVPT dated June 17, 2011 No. 01-16-1789); seasonal workers, provided that at the time of receipt of the gift employment contract
relevant.
- The list does not include:
- children of persons who do not have documents confirming the presence of children (for example, when raising children from a previous marriage without adoption, when information about children is available only from words);
- grandchildren of working grandparents;
- children of part-time partners (paragraph one, part 1, article 50 of Law No. 2240, clause 3.4 of Procedure No. 48).
Make a decision by the commission (authorized) on social insurance enterprises to confirm the provision of New Year's children's gifts. The decision is formalized in a protocol (“Regulations on the commission (authorized) for social insurance of an enterprise, institution, organization”, approved by Resolution of the FVPT dated June 23, 2008 No. 25). The basis for the decision is a statement for the issuance of New Year's gifts indicating the full names of the insured persons and their children, the children's date of birth (clause 3.1 of Procedure No. 48).
Submit an application for children's New Year's gifts to the Social Insurance Fund.
Appoint a person responsible for receiving gifts and issue him a power of attorney to receive them (clause 3.2 of Procedure No. 48). The deadline for receiving gifts on the invoice is set directly by the FSS.
Give gifts to individuals against their signature on the statement. The statement is signed by the manager, chief accountant and chairman of the social insurance commission.
The procedure for purchasing and providing children's New Year's gifts does not stipulate what to do with those gifts that have not been received. As a recommendation: send a letter of invitation in advance to receive a gift by a certain date, and the next day the social insurance commission will sign the act.
It must be remembered that for violating the procedure for using received New Year's gifts, the policyholder may be subject to a fine of 50% of the value of the gifts issued in violation (Part 1, Article 30 of Law No. 2240). Officials of the insured who are guilty of a violation may be brought to administrative liability in the form of a fine in the amount of 8 to 15 tax-free minimum incomes of citizens (Article 1655 of the Code of Ukraine on Administrative Offenses of December 7, 1984 No. 8073-X).
Commission (commissioner) for social insurance
The commission (commissioner) for social insurance performs its functions in accordance with the Resolution of the Board of the Social Insurance Fund on temporary disability of Ukraine “On approval of the Regulations on the commission (commissioner) for social insurance of an enterprise, institution, organization” dated June 23, 2008 No. 25; is created (elected) at the enterprise, regardless of the form of ownership and management, within a month after the state registration of the enterprise. The Social Insurance Commission is created when there are more than 15 insured persons; If there are 15 or fewer insured persons, a social insurance representative of the enterprise is elected at a general meeting of employees.
The commission operates in the form of a meeting, which is held in accordance with the approved plan (at least twice a month). Decisions by the commission are made when more than half of its members are present at the meeting and are considered adopted if the majority of those present at the meeting vote in favor. The Social Insurance Commissioner reviews and makes decisions as applications are received and documents are provided.
Decisions of the commission (commissioner) for social insurance are formalized in a protocol on the day of their adoption. They can be appealed by the insured person to the working body of the FSS branch for military and industrial activities, where the enterprise is registered, or in court.
If there is a trade union at the enterprise, he can also take part in the New Year greetings to the children of workers who are members of the trade union. The procedure for issuing gifts purchased from the trade union budget is established by a decision of the trade union committee. The trade union independently determines the age of children to whom it is planned to provide gifts for the New Year and Christmas holidays (letter of the Federation of Trade Unions of Ukraine dated April 12, 2005 No. 05-30-513).
From my own experience...
It's nice to create sweet New Year's gifts yourself. Having the amount allocated by the company's management, you choose candies from domestic manufacturers, calculate how many of these or those candies will be in your sweet gift weighing half a kilo or more, taking into account the cost per kilogram of each type of candy. Then you go to a sweets store and, as soon as you cross the threshold of the room, you are momentarily taken aback by the wonderful aroma of fresh chocolate. Then your vision turns on - the store is small, but there are so many different candies in it in bright, shiny, rustling wrappers! You take out the list and look for the seller. Pay the bill, pick up the check to report on the money spent to the company management. The driver helps you load your purchases into the company car.
You also need to buy beautiful, preferably transparent, New Year's bags for packaging sweets and a narrow ribbon to tie gift bags. You have excellent taste, everything turned out as you wanted. Now you evenly arrange all types of candies, tie each gift with a ribbon, twist the ends with scissors - and you're done. You did it with good mood, the warmth of your soul and heart. These sweet gifts from the management of the company, your employer, will bring a lot of joy to the children of employees. It’s nice that your organization’s list includes children under 16 years old.
Once upon a time, children were forced to work with early age on an equal basis with adults, but now childhood has been extended by law, child labor is prohibited. And babies - children under one year old - do not eat sweets. Perhaps it is worth extending the age of children for making lists for New Year's gifts from the Social Insurance Fund to 16 years? And set other age limits, for example - from two to sixteen?
Have fun!
