How to arrange a corporate event. How to account for the cost of corporate events

Good afternoon. Tell me how to correctly account for the costs of a New Year's corporate party (in tax and accounting) Can these expenses be presented as representative?

The safest option is to write off the costs of the New Year holiday at the expense of the company's net profit. At the same time, personal income tax insurance premiums should be charged only if the employee's income can be personalized. If it is impossible to calculate who ate and drank how much, then personal income tax and contributions do not need to be charged. If your company invites representatives of counterparties to its New Year's banquet, say, from among suppliers or customers, then the costs can be written off as representative (subparagraph 22, paragraph 1, article 264 of the Tax Code of the Russian Federation). But then the documents should be drawn up as if the company was conducting business negotiations.

It is possible to deduct VAT on such expenses provided that the expenses are related to the performance of operations subject to VAT. But the possibility of a tax dispute cannot be ruled out.

In private explanations, representatives of the regulatory agencies take the following position. For expenses that are not taken into account when calculating income tax, input VAT cannot be deducted. This is due to the fact that the application of the deduction is provided only for expenses that are associated with the performance of operations subject to VAT, including sales (clause 2, article 171 of the Tax Code of the Russian Federation).

According to paragraph 11 of PBU 10/99, the expenses for a corporate holiday in accounting are classified as other expenses. If the New Year's banquet is held at the expense of the profits of previous years and based on the decision of the founders of the company, then the costs associated with it must be kept on account 84 " Undestributed profits (uncovered loss)". To ensure the formation of information in the directions of its use, to this account you can open a sub-account "Use of net profit". Financing of expenses for a corporate party is reflected in the debit of account 84. If there is no decision of the founders, accounting for expenses for a New Year's corporate party is reflected in the debit of account 91 of the sub-account "Other expenses" (clause 11 PBU 10/99).

The rationale for this position is given in the materials of the BSS Chief Accountant for commercial organizations:

1. Situation: Is it possible to deduct VAT on expenses that are not taken into account when calculating income tax

Yes, you can, but on condition that the costs are related to the performance of transactions subject to VAT. But the possibility of a tax dispute cannot be ruled out.

In private explanations, representatives of the regulatory agencies take the following position. For expenses that are not taken into account when calculating income tax, input VAT cannot be deducted. This is due to the fact that the deduction is provided only for expenses that are associated with the performance of transactions subject to VAT, including sales (clause 2, article 171 of the Tax Code of the Russian Federation). * When calculating income tax, expenses not related to production and sale of goods (works, services) are not taken into account. This follows from paragraph 1 of article 252 tax code RF. Thus, the presence of expenses not taken into account when calculating income tax means that they are not related to the performance of operations subject to VAT.

There are examples judgments, which contain similar conclusions (see, for example, the decision of the Supreme Arbitration Court of the Russian Federation of June 5, 2008 No. 6440/08, the resolution of the FAS of the Far Eastern District of January 24, 2008 No. F03-A51 / 07-2 / 6147, Volga-Vyatsky district dated January 10, 2008 No. A43-2450 / 2007-31-45, Central District dated August 20, 2007 No. A68-AP-104 / 18-06, dated July 19, 2006 No. A54-9067 / 2005-C18).

However, there is an opposite arbitration practice. Many judges believe that the application of the VAT deduction depends on tax accounting expenses only in two cases:

In a relationship input VAT for travel, representation and other normalized expenses (clause 7 of article 171 of the Tax Code of the Russian Federation);

With regard to VAT accrued by the organization when performing construction and installation work for its own consumption (paragraph 3, clause 6, article 171 of the Tax Code of the Russian Federation).

In other cases, the Tax Code of the Russian Federation does not contain any restrictions on the application of the VAT deduction for expenses that do not reduce taxable profit. The main condition for accepting the input tax as a deduction is the connection of expenses with the performance of transactions subject to VAT. This follows from paragraph 2 of Article 171 of the Tax Code of the Russian Federation.*

For example, an organization might give an employee a television set for their birthday. When calculating income tax, expenses for the purchase of a TV set are not taken into account (clause 16, article 270 of the Tax Code of the Russian Federation). However, such a transfer is recognized as a sale on which the organization must pay VAT (paragraph 2, subparagraph 1, paragraph 1, article 146 of the Tax Code of the Russian Federation). * Therefore, the input VAT presented by the supplier when purchasing a TV can be deducted by the organization. At the same time, it is not necessary to wait until the gift is presented to the employee, and VAT is charged for payment to the budget (clause 1, article 172 of the Tax Code of the Russian Federation). The Tax Code of the Russian Federation does not establish a relationship between the period of presenting VAT for deduction and the period of actual sale (in this case, free transfer) of purchased goods. Arbitration practice confirms the legitimacy of this approach (see, for example, the decision of the Federal Antimonopoly Service of the Moscow District dated March 12, 2009 No. KA-A40 / 1726-09).

Thus, according to general rule, if the expenses are aimed at performing VAT-taxable transactions, then regardless of whether they are taken into account when calculating the income tax, input VAT on them can be deducted (see, for example, resolutions of the Federal Antimonopoly Service of the Moscow District dated February 26, 2010 No. KA-A40 / 978 -10, dated July 14, 2009 No. KA-A40 / 5553-09, dated April 7, 2009 No. KA-A40 / 2620-09, Volga District dated September 22, 2008 No. A65-5848 / 07, dated 6 May 2008 No. А65-12919/07-СА2-22, Ural District of October 7, 2008 No. F09-7115 / 08-S3, of the West Siberian District of August 23, 2007 No. F04-5630 / 2007 (37318-A46-37), of December 8, 2008 No. F04-6756 / 2008 (15392-A45-37), the Far Eastern District dated August 16, 2007 No. F03-A51 / 07-2 / 2293, the Central District dated December 16, 2004 No. A36-135 / 2-04 and the North-Western District dated October 24, 2008 No. A56-46360/2007).

Olga Tsibizova,

Head of Department indirect taxes department

Tax and Customs Tariff Policy of the Ministry of Finance of Russia

2. Article: How to take into account the costs of a New Year's corporate party and gifts for the benefit of the company

Inspectors recognize corporate expenses as unreasonable, since they are not related to production needs. And gifts count free transfer property, therefore, it is forbidden to write off when calculating income tax. Nevertheless, in practice, companies manage to take into account holiday expenses if they are issued not directly as corporate parties and presents, but in a slightly different way. About this - in the article.

How are corporate expenses calculated?

The safest option is to write off the costs of the New Year holiday at the expense of the company's net profit. At the same time, personal income tax and insurance premiums should be charged only if the employee's income can be personalized. If it is impossible to calculate who ate and drank how much, then personal income tax and contributions do not need to be charged * (letter of the Ministry of Finance of Russia dated August 14, 2013 No. 03-04-06 / 33039, letter of the Ministry of Labor of Russia dated May 24, 2013 No. 14- 1-1061).

At the same time, in practice, some companies take risks and take into account the costs of the New Year holiday when calculating income tax. Most often as hospitality, consulting or travel expenses.

Corporate under the guise of business negotiations

If your company invites representatives of counterparties to its New Year's banquet, say, from among suppliers or customers, then the costs can be written off as representative (subparagraph 22, paragraph 1, article 264 of the Tax Code of the Russian Federation). But then the documents should be drawn up as if the company was conducting business negotiations. In addition, there are three important points to keep in mind.*

Firstly, it is safer for specific agreements to be reached as a result of the meeting with counterparties. Although the judges even without this allow to write off the costs (see the definition of the Supreme Arbitration Court of the Russian Federation of November 30, 2009 No. VAS-15476/09).

Secondly, representation expenses are normalized, they cannot exceed 4 percent of the amount of labor costs. At the same time, this can include the rent of the hall and the cost of meals (with proper documentary evidence), but not the cost of the entertainment program (say, the performance of artists). * Paragraph 2 of Article 264 of the Tax Code of the Russian Federation clearly states: the costs of organizing entertainment and recreation cannot be written off.

Thirdly, the method is suitable when the staff in a small company or a corporate event is held for individual employees. Agree, a business meeting will look suspicious if, for example, 500 people are on staff and all of them were present at the negotiations. Yes, even before the New Year.

Corporate event together with seminars

As part of a corporate party, some organizations conduct small seminars, trainings, team games (team building). This allows you to write off the costs as consulting services (subclause 15, clause 1, article 264 of the Tax Code of the Russian Federation). The validity of this approach was confirmed by the judges of the Federal Antimonopoly Service of the Moscow District in the decision of September 24, 2009 No. КА-А40/9145-09. It is possible to write off the spent amounts as training expenses under paragraph 3 of Article 264 of the Tax Code of the Russian Federation only if the organizer has special license for educational services. However, one-day trainings and seminars are usually conducted by ordinary consultants.*

Carefully!

If there is even the slightest hint in the documents that an entertainment event was held, the tax authorities will remove the costs.

If you combine a corporate event with seminars, then the costs can be taken into account in full, and not partially, as is the case with representative ones. At the same time, consulting expenses always attract increased attention of the tax authorities.* Inspectors carefully check each supporting document (the more there are, the better). If even the slightest hint of an entertainment event slips somewhere, then the costs will be removed and additional income tax will be charged. Therefore, in this case, the documents should not separately highlight the costs of renting a hall, food, drinks, etc. If only the final amount (the total cost of the training) is indicated in the primary, then there will be fewer questions from the inspectors.

Corporate - business trip

But again, when filling out documents, do not allow the slightest mention of an entertainment event. Everything should look exactly like a business trip.* And although the courts in such situations, as a rule, support companies (see, for example, the decision of the Federal Antimonopoly Service of the Moscow District dated November 18, 2010 No. КА-А40 / 14213-10), the dispute can be avoided in general, if all the papers are executed perfectly.

In addition, having issued a corporate holiday as a business trip, do not forget about per diems. After all, if the trip lasts more than one day, it is formally supposed to pay per diems. These amounts can also be taken into account as travel expenses. Moreover, the entire amount does not need to be charged insurance premiums. Personal income tax is not subject to 700 rubles. per day when traveling in Russia (when traveling abroad - 2500 rubles).

How to write off New Year's gifts

The cost of gifts does not reduce the tax base for profits (clause 16, article 270 of the Tax Code of the Russian Federation). At the same time, there is quite legal grounds take into account New Year's gifts to employees and counterparties.*

What documents to issue to write off New Year's expenses

Holiday expensesWhat documents are required

The cost of the corporate party is included in hospitality expenses1. Estimate approved by the protocol general meeting participants (shareholders) of the organization or the head of the company for a certain period of time.

2. Order of the head of the expenses for entertainment purposes.

3. An act that hospitality expenses were made, approved by the head of the organization.

4. Report on the event during which hospitality expenses were incurred

The cost of a corporate event is included as the cost of a training or seminar (consulting services)1. Contract for the provision of consulting services.

2. Act of acceptance and transfer of services. The act must contain a reference to the contract on the basis of which the services were provided. Also need detailed description services actually rendered, consultation period and cost.

3. Consultant's report. You can do without this document if all the information is described in detail in the act of acceptance and transfer of services.

4. Other supporting documents. In particular, this is the program of a seminar or training, their schedule, a list of students, etc.

Expenses for an offsite corporate party are documented as a business trip1. Service assignment.

2. Order (instruction) on a business trip.

3. Travel certificate. If we are talking about a business trip abroad, a travel certificate is not issued. Upon returning from a business trip, the employee is obliged to complete the documents that were drawn up before departure and fill out an advance report

Gifts to employees are written off as labor costs1. An employment contract or other internal document (for example, a collective agreement, labor regulations, etc.). These documents must provide for the issuance of gifts. Moreover, it is important to prescribe that the employee receives gifts for performance.

2. Order for awarding. It must indicate concrete indicators for which the employee was given a gift

2. Waybill

Gifts to employees as labor costs

If you provide for the issuance of gifts in employment contracts or internal documents of the company (for example, in a collective agreement or regulation on bonuses), then costs can be written off as part of labor costs (Article 255 of the Tax Code of the Russian Federation). But this type of encouragement should be associated with the performance of a particular employee. That is, it is necessary to justify for what achievements the person got the present (see letters of the Ministry of Finance of Russia dated November 22, 2012 No. 03-04-06 / 6-329 and dated April 22, 2010 No. 03-03-06 / 2/79 ).*

Important detail

Personal income tax does not need to be withheld if the value of the gift is 4000 rubles. or less.

At the same time, gifts with a value of no more than 4,000 rubles are not subject to personal income tax. per year per employee (clause 28, article 217 of the Tax Code of the Russian Federation). What if the gift is more expensive? Then the tax must be withheld from the difference between the price of the present and 4000 rubles. For example, it costs 5000 rubles. So, the employee's income will be 1000 rubles. (5000 - 4000).

But fees must be paid regardless of the price. Representatives of the PFR and the FSS of the Russian Federation believe that gifts, the value of which is taken into account as labor costs, are a type of payment within the framework of labor relations.

As for VAT, it is not necessary to pay it if the gifts are taken into account as labor costs. Otherwise, inspectors may consider that this is a gratuitous transfer that is subject to VAT. In this case, you will have the right to deduct input VAT on gifts.

Separately, we will focus on children's gifts to employees. Inspectors believe that when such gifts are presented, property is transferred free of charge. This means that they are not taken into account in expenses (clause 16, article 270 of the Tax Code of the Russian Federation) and are subject to VAT. Judges also support the tax authorities in this (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 25, 2013 No. 1001/13). At the same time, the input tax can be deducted.

It is not necessary to withhold personal income tax from an employee, only if the cost of a children's gift fits into 4,000 rubles. And insurance premiums do not need to be charged in any case. After all, the company does not conclude an employment or civil law contract with children. This means that the object from which the insurers pay contributions does not exist at all.

Sometimes, in practice, gifts to counterparties are classified as representative. The inspectors are against such accounting, but the judges are on the side of the companies (Resolution of the Federal Antimonopoly Service of the Moscow District dated October 5, 2010 No. KA-A41 / 11224-10).

3. Article: New Year's holiday for workers

New Year's corporate party - an event that last years holds most companies. How to properly prepare documents and resolve tax issues and accounting holiday expenses, is described in the article.

What to spend money on New Year's holidays, each company decides independently. But it is obvious that a significant part of the costs associated with holding a corporate evening. This is the cost of renting a room, a festive banquet, a cultural and entertainment program. Recall what documents are needed to register a corporate party.

Accounting for New Year's Eve

According to clause 11 of PBU 10/99, the expenses for a corporate holiday, as well as the amounts of the “input” value added tax related to them, in accounting are classified as other expenses.

The founders do not mind paying for the corporate party. If the New Year's banquet is held at the expense of the profits of previous years and on the basis of the decision of the founders of the company, then the accounting of related expenses must be kept on account 84 "Retained earnings (uncovered loss)". To ensure the formation of information in the areas of its use, a sub-account "Use of net profit" can be opened for this account. Financing corporate expenses is reflected in the debit of account 84.

There is no decision of the founders. If there is no decision of the founders, accounting for expenses for a New Year's corporate party is reflected in the debit of account 91 of the sub-account "Other expenses" (clause 11 of PBU 10/99).

Application of PBU 18/02. Due to the fact that the costs of a New Year's corporate party are not taken into account for income tax purposes (letter of the Ministry of Finance of Russia dated September 11, 2006 No. 03-03-04 / 2/206), a permanent difference arises (paragraph 4 of PBU 18/02). The accounting reflects the corresponding constant tax liability(clause 7 PBU 18/02), which is reflected in the debit of account 99 of the subaccount "Permanent tax liability" in correspondence with account 68 of the subaccount "Calculations for income tax." *

On the eve of the New Year, almost any company has additional expenses associated with this holiday.

Organizations order a New Year's corporate party, purchase decorations for the office, give valuable gifts to employees, and pay bonuses to employees.

personal income tax

The Ministry of Finance believes that the costs of corporate events should be considered the income of employees received in natural form and subject to income tax.

But if it is impossible to personify the income, then it is not subject to personal income tax. This position is expressed in the Letters of 14.08.2013 N 03-04-06/33039, of 03.04.2013 N 03-04-05/6-333, of 06.03.2013 N 03-04-06/6715, of 15.04.2008 N 03-04-06-01/86.

Officials give the following arguments. Income received in kind includes, in particular, payment (in whole or in part) for an employee by organizations of goods (works, services) or property rights, including food, rest in his interests (clause 1, clause 2, article 211 of the Tax Code of the Russian Federation).

That is, the organization, when paying such income, must both keep personal income tax employee and transfer it to the budget (Article 226 of the Tax Code of the Russian Federation).

Organizations should "take all possible measures to evaluate and account for the economic benefits (income) received by employees." At the same time, the Ministry of Finance understands that in most cases it is impossible to determine the specific amount of income due to each employee participating in a corporate party, therefore it makes a reservation: if it is impossible to personify and evaluate economic benefit received by each employee, income subject to personal income tax does not arise.

Tax officials take a tougher stance. They do not make any allowances for the impossibility of personification. Instead, they simply state that the cost of corporate entertainment events for employees is the income of these individuals received in kind. Accordingly, such income is subject to personal income tax in general order(Letter of the Federal Tax Service of Russia for Moscow dated July 27, 2007 N 28-11 / 071808).

In practice, tax authorities determine the amount of income received by an individual from participation in a corporate party in a very simple way: they take total amount the cost of holding a holiday and divide it by the number of employees of the company.

But the courts are against this method of determining income.

Thus, the Federal Antimonopoly Service of the West Siberian District noted that such a calculation does not allow one to reliably determine the amount of income received by each specific person (Resolution of March 16, 2006 N F04-1208 / 2006 (20713-A46-19).

The same conclusion about the impossibility of determining the amount of income subject to personal income tax for each employee during a festive corporate event follows from clause 8 of the Appendix to the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 06/21/1999 N 42, Resolutions of the FAS of the Ural District dated 08/20/2009 N F09-5950 / 09-C2 in case N A07-16350 / 2008-A-GAR, Federal Antimonopoly Service of the North Caucasus District of March 12, 2008 N F08-478 / 08-265A in case N A32-17504 / 2006-48 / 393- 2007-48 / 131, as well as from the Letter of the Ministry of Finance of Russia dated April 15, 2008 N 03-04-06-01 / 86.

In the Decree of the Federal Antimonopoly Service of the Moscow District dated September 23, 2009 N A40-68585 / 08-112-312, the court indicated that personal income tax is personalized and is calculated based on the amount of income received by each specific taxpayer. Income is recognized as economic benefit, taken into account if it is possible to estimate it and to the extent that such benefit can be estimated. Therefore, to include in the income of each employee the amounts of payment for participation in corporate events, it is necessary to determine the amount of income received by each specific employee. If tax authorities cannot confirm the fact of participation of each specific employee in the holiday and the amount of his income cannot be reliably determined, then the additional charges made by the inspectors amounts of personal income tax do not comply with applicable law.

In our opinion, if in an agreement with an enterprise Catering and in the invoice the costs for the corporate party are indicated in one amount without a breakdown for each participant, then you do not need to pay personal income tax.

But if you do not want to take risks, do as the tax authorities wish: distribute the spent amounts to all participants in the banquet and withhold personal income tax at the next payment of income in cash.

In the case when the cost per person is allocated in the documents (there is a condition like: an event for so many people, the cost of servicing is so many rubles per person), personal income tax will have to be withheld. Because there is personification.

Insurance premiums

Object of taxation pension contributions are, in particular, payments and other remuneration made within the framework of labor relations (part 1 of article 7 federal law dated 24.07.2009 N 212-FZ "On insurance premiums in Pension Fund Russian Federation, Foundation social insurance Russian Federation, federal fund compulsory medical insurance", hereinafter - Law N 212-FZ).

The base for calculating insurance premiums also includes payments and other remuneration in kind in the form of goods (works, services) (part 6 of article 8 of Law N 212-FZ).

Example

In December 2015, the Organization purchased an artificial Christmas tree worth 5900 rubles, including VAT - 900 rubles, as well as decorations for the Christmas tree and office in the amount of 8260 rubles, including VAT - 1260 rubles.

For the purchase of jewelry for the New Year, an employee of the organization was issued a report of cash in the amount of 15,000 rubles.

The following entries will be made in the accounting records of the organization:

15 000 rub. - the employee was given funds against the report for the purchase of a Christmas tree and decorations;

Sub-account "Other expenses",

2160 rub. - the amount of "incoming" VAT not subject to tax deduction;

Debit, sub-account "PNO",

Credit, sub-account "Calculations for income tax",

2832 rub. ((12,000 rubles + 2,160 rubles) x 20%) - a permanent tax liability has been formed.

New Year's holidays are not only a Christmas tree, champagne and Olivier salad. For the company, these are expenses for corporate events, gifts for employees and their children, payment of annual bonuses and other expenses. How can you properly document these costs so as not to pay extra taxes? We asked our experts to tell us about it.

Kira Gin-Barisyavichene, managing partner of the SBP group of legal and audit companies, divided New Year's expenses into three groups: corporate expenses, New Year's gifts and Christmas tree tickets, and spoke in detail about each of them. Let's start with the first: corporate expenses. The basis for reflecting corporate expenses in the accounting of an enterprise are source documents. If the organization decides to hold a corporate party, then the first thing it must do is issue an order for the organization, which indicates the name of the event, its rationale, date, venue, and the person responsible for holding it. The list of employees participating in the corporate party, the program of the event and the cost estimate are approved.

Expenses related to holding corporate events are reflected in the debit of account 91/2 "Other expenses" and the credit of account 60 "Settlements with suppliers and contractors" or 76 "Settlements with various debtors and creditors".

The expenses for holding a festive evening will not be economically justified for the purpose of calculating income tax (clause 1, article 252 of the Tax Code of the Russian Federation), since they are not related to production activities enterprises. Moreover, even if the labor (or collective) agreement provides for the participation of the employee in the New Year's event, the cost of remuneration of these employees will not reduce the tax base for income tax on the basis of paragraph 49 of Art. 270 of the Tax Code of the Russian Federation. Corporate expenses do not include expenses related to economic activity enterprises, and therefore the company is not entitled to apply VAT deductions.

The second group of expenses is the cost of New Year's gifts. Gifts for children, gifts for employees and business partners can be purchased by an organization from two sources. The first is the organization's expenses that do not reduce taxable income. The second is the net profit of the organization, if the founders agreed to spend the profit for these purposes. The procedure for accounting and tax accounting for children's gifts will be exactly the same as for "adult" gifts. In accounting, the expenses for the purchase of gifts are written off to account 91 "Other income and expenses" subaccount 2 "Other expenses" as non-operating expenses. When calculating income tax, this amount is not taken into account.

VAT is charged on the value of children's gifts, and the organization has the right to deduct input VAT if it was indicated in the supplier's documents. New Year's gifts that are given to employees on the occasion of a holiday, that is, as a congratulation, and not an encouragement for work, are not considered a type of remuneration. Therefore, the transfer of such gifts is their gratuitous sale subject to VAT. This conclusion was reached by the Federal Antimonopoly Service of the Moscow District (decision dated 10/17/12 N A40-29743 / 12-140-143), thereby dividing the position of the Ministry of Finance (letter dated 01/22/09 N 03-07-11/16). The state regards the free receipt by an employee of a New Year's gift for his child as his income in kind, from which personal income tax must be withheld, but only if the gift is more expensive than two thousand rubles.

An important point - the issuance of New Year's gifts should be carried out according to the statement. It must be signed by the person receiving the gifts. The statement can be drawn up in any form, but must contain details in accordance with the Federal Law "On Accounting": the name of the document, the date of its compilation, the name of the organization on behalf of which the document was drawn up, the content business transaction. And finally, tickets for the children's New Year's performance. Any organization has the right to give employees and their children tickets to a concert, theatrical performance, a New Year tree. But the accounting procedure for tickets is different from the accounting procedure for purchased prizes and gifts. It is advisable to reflect the cost of purchased tickets for the Christmas tree on account 50 "Cashier" sub-account 3 " Cash documents". The basis for issuing tickets to employees is a statement signed by the chief accountant and approved by the head of the enterprise.

If your organization does not belong to cultural and art institutions and donates tickets to employees free of charge, then the accounting department must charge VAT on their cost (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). The cost of tickets for the New Year tree is included in the income of employees as income received in kind and is subject to personal income tax at a rate of 13%.

As a rule, it is very problematic to take into account the costs of a corporate celebration of the New Year when calculating income tax. Supervisory authorities do not consider expenses for the celebration of the New Year to be economically justified and aimed at generating income. In practice, some companies, in order to minimize income tax, draw up the costs of a New Year's corporate party as hospitality expenses, inviting business partners to them. To do this, it is advisable to indicate in the documents the purpose of the corporate event as summing up the results of the outgoing year. As supporting documents, the protocol of the official event, its estimate and program are drawn up.

Other companies prescribe in collective and labor agreements the possibility of issuing New Year's gifts to their employees. In this case, their cost can be taken into account in labor costs, the list of which is open. But no matter how the company takes into account such costs, it should be prepared for the claims of the inspectors. In addition, the gratuitous transfer of gifts is subject to VAT, so a New Year's corporate party with the distribution of gifts in any case increases tax burden, Vitaly Sazansky, a leading consultant of the audit company MKPTsN, told RBG.

The Tax Code of the Russian Federation allows companies not to withhold personal income tax from the value of gifts if it does not exceed 4,000 rubles per year. This rule applies not only to employees, but also to other persons. However, the accountant should take into account certain nuances. First, companies should keep personalized records of gifts given to individuals. Second, the transfer of property must be documented as a gift. Otherwise, income in the form of a New Year's gift will be taxed according to different rules. For example, the fact of donation can be confirmed by the order of the head on the presentation of gifts, a written order for their purchase, a statement of the issuance of gifts signed by the donee. Thirdly, Civil Code orders companies to make gifts to individuals more expensive than 3,000 rubles in a written gift agreement, sums up Vitaly Sazansky.

Natalia Kandaurova,
project manager
Intercomp

The costs of holding a New Year's corporate party are directly related to the costs associated with paying for the rest of employees, holding cultural, entertainment and other similar events for them. They are in no way connected with the production activities of the company, therefore they are recognized as economically unjustified and are not taken into account in tax accounting (clause 1, article 252, clause 29, 49, article 270 of the Tax Code of the Russian Federation). The Ministry of Finance of the Russian Federation adheres to the same position (Letters No. 03-03-04/2/206 of September 11, 2006 and No. 03-03-04/1/430 ​​of December 20, 2005).

New Year and VAT

New Year and personal income tax

New Year and insurance premiums

Gifts for employees

Accounting for expenses for the corporate New Year

In many organizations, it has long become a tradition to hold corporate parties for employees. As you know, communication in an informal setting contributes to the establishment of a favorable microclimate in the team and the development of a corporate spirit. Holding corporate parties is associated with costs, sometimes quite significant. At the same time, the regulatory authorities are of the opinion that the organization and holding of all kinds of entertainment events are not costs associated with activities aimed at generating income, such expenses are not recognized as economically justified and cannot be taken into account when calculating income tax.

However, regardless of the recognition of expenses for tax purposes, the costs of holding corporate events must be reflected in accounting. In addition, in practice, questions often arise about whether it is necessary to withhold personal income tax and accrue insurance premiums in connection with the participation of employees of the organization in entertainment events. These are the questions we have addressed in this article.

How are corporate expenses reflected in accounting?

The reflection of expenses in accounting will depend on the form of organization of the event. In practice, for the organization of corporate events, third-party specialized companies are most often involved, individual entrepreneurs or leading - individuals who are not individual entrepreneurs.

Expenses related to holding corporate events are reflected in the debit of account 91/2 “Other expenses” and the credit of account 60 “Settlements with suppliers and contractors” or 76 “Settlements with various debtors and creditors”.

It should be noted that the costs associated with holding a corporate party are not taken into account for profit tax purposes, but are reflected in accounting as expenses in full. In this regard, there is a permanent difference and, accordingly, a permanent tax liability ( item 4, 7 PBU 18/02 “Accounting for corporate income tax settlements” approved Order of the Ministry of Finance of the Russian Federation dated November 19, 2002 No.  114n).

At the same time, in Art. 270 Tax Code of the Russian Federation does not contain provisions that do not allow accounting for income taxation of insurance premiums accrued on payments and remunerations that are not recognized as expenses for the purposes of applying ch. 25 Tax Code of the Russian Federation. Thus, the costs in the form of insurance premiums for mandatory pension, social and health insurance, including those accrued for payments that are not included in corporate income tax expenses, are accounted for as other expenses on the basis of pp. 1 p. 1 art. 264 Tax Code of the Russian Federation. Relevant explanations are given, in particular, in Letter of the Ministry of Finance of the Russian Federation of March 20, 2013 No.  03-04-06/8592 .

Example 1

The organization of the corporate event was entrusted to a specialized firm. The cost of services amounted to 177,000 rubles. (According to the submitted documents, the company applies the USNO and is not a VAT payer).

The following entries must be made in accounting:

Let's change the conditions of example 1. Suppose that the company - the organizer of the event is a VAT payer. In this case, the cost of services will be 177,000 rubles, including VAT - 27,000 rubles.

The accountant needs to prepare the following correspondence accounts:

For the corporate event, third-party artists were involved, the amount of remuneration for which amounted to 45,000 rubles.

The following entries will be made in accounting:

Do employees have

participating in corporate events, income subject to personal income tax?

According to Art. 41 Tax Code of the Russian Federation taxpayer's income individual is an economic benefit in cash or in kind, provided that it can be measured and determined according to the rules ch. 23 Tax Code of the Russian Federation. Income received in kind includes payment by the organization for the employee of goods (works, services), other property. In particular, this is payment for food, rest, training in the interests of the employee ( pp. 1 p. 2 art. 211 Tax Code of the Russian Federation). The tax base includes the cost of such goods (works, services), property, determined according to the rules Art. 105.3 of the Tax Code of the Russian Federation.

Question

In accordance with the collective agreement, the employer finances the organization and holding of corporate events. An entertainment program and a buffet are planned during the event. Does the organization's employees receive income subject to personal income tax if the organization pays for corporate events for employees?

The Ministry of Finance, in Letter No. 03-04-05/6-333 dated April 30, 2013, noted that when an organization conducts corporate events, its employees can receive income in kind, as established by Art. 211 of the Tax Code of the Russian Federation, and the organization conducting such events must perform the functions of a tax agent under Art. 226 of the Tax Code of the Russian Federation.

To this end, the organization must take all possible measures to evaluate and account for the economic benefits (income) received by employees.

At the same time, if during a corporate event there is no opportunity to personify and evaluate the economic benefit received by an employee, income subject to personal income tax does not arise.

Previously, similar conclusions were made by the Ministry of Finance in letters dated 30.01.2013 No.  03-04-06/6-29 , dated 06.03.2013 No.  03-04-06/6715 , dated 15.04.2008 No.  03-04-06-01/86 . The arbitrators are of the same opinion. resolutions of the FAS SZO dated February 21, 2008 No.  А56-30516/2006, FAS MO dated 23.09.2009 No.  KA-A40/8528-09.

Question

What is the taxation procedure personal income tax employees of the organization - participants of a corporate and sports event in the form of the cost of travel to the venue of the event and accommodation at the venue?

Let us turn to the Letter of the Ministry of Finance of the Russian Federation of June 21, 2013 No. 03-04-06 / 23587. The specialists of the financial department recalled that when determining the tax base in accordance with paragraph 1 of Art. 210 Tax Code of the Russian Federation all income of the taxpayer received by him both in cash and in kind is taken into account. When a taxpayer receives income in kind from organizations in the form of goods (works, services) the tax base determined in accordance with paragraph 1 of Art. 211 Tax Code of the Russian Federation as the cost of these goods (works, services).

In addition, the Ministry of Finance cited some norms of labor legislation, including Art. 168 Labor Code of the Russian Federation, according to which the employer is obliged to reimburse a number of expenses of employees related to business trips. At the same time, according to Art. 166 Labor Code of the Russian Federation A business trip is a trip of an employee on the order of the employer to certain period to perform an official assignment outside the place of permanent work.

Since participation in corporate sports events is not related to the production activities of employees and the performance of their official assignments, these trips cannot be considered business trips, and the costs associated with the participation of employees of the organization in these events cannot be considered travel expenses.

Thus, payment by the organization for the travel of employees to the venue of corporate and sports events and accommodation at the venue is the income of employees received in kind, therefore, the amount of such payment is subject to personal income tax in the prescribed manner.

note

If a prize draw is held during a corporate event, personal income tax must be withheld from the amount of winnings in lotteries and contests that exceed 4,000 rubles ( paragraph 28 of Art. 217 Tax Code of the Russian Federation). In accordance with item 4 And 5 st. 226 Tax Code of the Russian Federation Withholding from the taxpayer of the accrued amount of tax is made by the tax agent at the expense of any Money paid by the tax agent to the taxpayer, upon actual payment of the said funds to the taxpayer.

Is it necessary to charge insurance premiums from the amount of the employer's expenses for organizing a corporate party?

The object of taxation of insurance premiums for compulsory pension, medical and social insurance in case of temporary disability and in connection with motherhood is defined in paragraph 1 of Art. 7 Federal Law No.  212-FZ. In accordance with the provisions of the said law, insurance premiums during off-budget funds payments and remuneration accrued by the insured in favor of individuals are subject to:

Within the framework of labor relations;

By civil law contracts the subject of which is the performance of works or the provision of services;

Under agreements on the alienation of the exclusive right to works of science, literature, art (in favor of the authors of works);

Under publishing license agreements and license agreements on granting the right to use a work of science, literature, art.

As in the case of personal income tax, for the purpose of calculating insurance premiums, the form of payment (cash or in kind) does not matter. Based paragraph 6 of Art. 8 of Federal Law No.  212-FZ when calculating the base for calculating insurance premiums, payments and other remuneration in kind, that is, in the form of goods, works or services, are taken into account as the cost of these goods, works, services on the day they are paid. The base is calculated on the basis of prices (including VAT and excises) specified by the parties to the agreement, or on the basis of state regulated retail prices.

For your information

In accordance with Part 3 Art. 8 of Federal Law No.  212-FZ the basis for calculating insurance premiums is calculated for each employee separately.

So, due to the fact that payments and remuneration, including in kind, made by the insured in favor of employees within the framework of labor relations are recognized as the object of taxation of insurance premiums to off-budget funds, is it necessary to tax the employer's expenses for organizing a corporate holiday with insurance premiums? At one time, the regulatory authorities believed that contributions should be charged for such expenses. However, during the trial, the arbitrators came to the opposite conclusion.

Yes, in Decisions Arbitration Court Voronezh region dated February 29, 2012 No.  А14-13077/2011 the judges noted that the expenses of the organization for holding a corporate event are not payments that form a material benefit for each individual worker.

In addition, when considering the case in the cassation instance, the arbitrators emphasized that, in accordance with labor legislation salary remuneration for work is recognized depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed by him, as well as compensation and incentive payments ( Art. 129 of the Labor Code of the Russian Federation). Wherein compensation payments are defined as cash payments established in order to reimburse employees for the costs associated with the performance of their labor or other duties provided for by the Labor Code of the Russian Federation ( Art. 164 Labor Code of the Russian Federation), and incentives are provided for conscientious performance of labor duties ( Art. 191 Labor Code of the Russian Federation).

As for corporate events, they are held by the organization both for the entire team (out of any connection with the performance of work duties by employees), and for invited persons. It follows from this that the fact of participation of employees in such events does not indicate the payment of remuneration to them of an incentive or compensatory nature. That is, in this case, the provisions Art. 7 Federal Law No.  212-FZ.

It should be noted that the arguments of the judges were supported by the SAC, which in Definition dated 26.11.2012 No.  VAS-16165/12 refused to review the case by way of supervision.

Federal Law No. 212-FZ of July 24, 2009 “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, and the Federal Compulsory Medical Insurance Fund”.