Labor costs when applying usn. Accounting for wages of personal income tax from the income of employees

There are two main forms of remuneration: additional and basic wages. The main one includes payment for the actual work of an individual citizen in an organization, for the number of hours worked by him, or for the result of the work itself, if provided

Additional wages are fundamentally different from the main one, it has its own nuances of accrual and other issues. Therefore, it is important for business leaders and ordinary workers to know how it is formed and what affects its size.

What is included in the additional salary?

The main difference between the additional and the main is that it is not charged for the work that a person performs in an organization. It is paid for the period that the employee temporarily did not work for good reasons, regulated by the legislation of the Russian Federation.

When forming the general wage fund, only the payment for the first three days of sick leave should be taken into account, and the insurance fund pays the rest of the compensation.

The amount of sick leave also differs for different categories of workers. It is logical that compensation will be higher for someone whose insurance experience is higher:

• the employee is only entitled to 60% of his payment if his insurance period does not exceed 5 years;
• Citizens whose insurance experience is from 5 to 8 years can count on 80% of the payment;
• an employee can receive a full payment equal to a monthly salary only if the insurance period has exceeded 8 years.

Other categories of citizens who are entitled to full payment of sick leave are also noted:

• disabled people working in production;
• veterans of the Great Patriotic War;
• workers injured at work;
• citizens who have three or more minor children in care;
• employees who are on vacation in BiR.

Vacation payments. The formation of such payment is based on the calculation that he receives in one calendar day. Moreover, it is calculated based on the calculation that the employee has worked for a full year before counting on such a payment.

The calculation scheme is quite simple: it is necessary to add up the entire amount of the salary that the employee received for the entire calendar year, the resulting value is divided by twelve and then everything is divided by 29.4 (the average number of days in a month). The total amount is multiplied by the number of days on vacation that the employee took.

Average vacation time equals 28 days. However, this number may be higher if the employee, for example, takes additional vacation days, or days from previous, unused vacations.

The rest of the additional payments, regulated by law, are paid in full accordance with the average salary of an individual employee.

The calculation scheme, in this case, will differ in comparison with that provided for calculating vacation pay: they calculate the total amount of salary for a period of time equal to 1 year, and divide by the number of days in which the person worked.

Calculation of additional wages

Consider the procedure for generating payments in a specific case:

Business trip. For example, a certain worker left for another city. He was gone for 6 days, that is, this is the period that he spent on a business trip.

He received a monetary reward in the amount of 32,000 rubles for the billing period, and he had an additional rate of 25% for combining positions. Among other things, he was given a bonus of 10% of his salary. During the calendar year, the employee worked 226 days.

A \u003d (32,000 * 25%) * 12 + 32,000 * 10% \u003d 483,200 rubles.

Where A is the total amount of payments for the calendar year.

We calculate the average wage per day (B):

B = 483 200/226 = 2183 rubles.

We calculate the total amount of travel days (C):

C \u003d 2183 * 6 \u003d 12828 rubles.

Vacation calculation. We will not invent new data and calculate the amount due to the same employee for using 28 days of vacation.

Description of the situation:

CJSC, the agent, and Alfa, the principal, have concluded an agency agreement for transport and logistics services, hereinafter referred to as the agreement.

The subject of the agreement is the organization by the Agent at the expense of the Principal of the shipment of the Equipment.

Clause 2 of the contract defines the conditions for the execution of an agency order, namely, it indicates what types of work the organization of shipment includes. clause 3 of the contract defines the price and the procedure for settlements, incl. Clause 3.2 states: all expenses incurred by the Agent in the execution of the order shall be reimbursed by the Principal on the basis of the Agent's Report and invoice.

Under this contract, the organization of shipment is carried out in two ways:

1. CJSC attracts 3 persons. Then the invoices issued to CJSC are re-issued in full to Alpha Company, while the entries in the accounting:

Dt 76.6 "Alfa Company" Kt 60.1.1 "3rd person - for the entire amount of the invoice received from 3 persons."

2. Employees of CJSC during the work shift carry out work on the organization of shipment (order-order under the agency agreement), while the entries in the accounting:

Dt 20 "Order under an agency agreement" Kt 70, 69 - "Salary, contributions to the funds of employees who worked under this agreement."

On a monthly basis, CJSC sets out an agency fee based on the amount accumulated on the account Dt 76.6 "Company Alfa", multiplied by 2.3% (the percentage is stipulated in the contract).

The proceeds from the agency agreement are reflected under Kt 90 "Order under the agency agreement"; thus, a loss is formed on the order to the agency agreement, because the costs of arranging the shipment, incurred on their own, are not billed to Alpha.

Based on the interpretation of the provisions of the contract, is it possible to say that if the employees of the CJSC during the work shift perform the work specified in clause 2.1 "Organization of shipment", then their wages (including taxes and fees) are subject to reimbursement by the Principal in accordance with p. 3.2., and also according to p. 3.1 "for the entire amount of expenses incurred, an agency fee is charged in the amount of 2.3% of the total amount of expenses"?

Those. Based on the foregoing, is it necessary for CJSC to issue invoices to Alfa Company for payment (for a period of 9 months) in the amount of:

1) 18,000 thousand rubles. - according to clause 3.2, the actual costs incurred on their own;

2) 414 thousand rubles. (18,000 thousand x 2.3%) - according to clause 3.1, agency fee?

Considering that wage costs, including taxes and fees, amount to significant amounts (for the period of 9 months of 2014, wage costs, including taxes and fees, amounted to 18,000 thousand rubles), I ask you to give your expert opinion the provisions of the agency agreement in terms of the correctness of the interpretation described above.

In accordance with paragraph 1 of Art. 1005 of the Civil Code of the Russian Federation, under an agency agreement, one party (agent) undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal.

Paragraph 1 of Art. 1008 of the Civil Code of the Russian Federation establishes that in the course of the execution of an agency agreement, the agent is obliged to submit reports to the principal in the manner and within the time limits stipulated by the agreement.

In the absence of relevant conditions in the contract, reports are submitted by the agent as he fulfills the contract or at the end of the contract.

By virtue of Art. 1001, 1011 of the Civil Code of the Russian Federation, the agent is obliged, in addition to paying the agency fee, to reimburse the principal for the amounts spent by him on the execution of the agency order.

At the same time, the Civil Code of the Russian Federation does not provide for the composition of expenses that the principal must reimburse the agent.

In any case, the services rendered by the agent, and in this case their cost (since the agent's remuneration is determined from the amount of the agent's expenses), must be reflected in detail in the agent's report. Therefore, in our opinion, the accounting data of the Agent in itself is not a basis for claiming reimbursement of the costs incurred by him.

So, for example, according to the terms of the contracts, the payment for the agent's services consists of the reimbursement of the costs necessary for the smooth operation of the filling station, and the amount of the agent's income. Reimbursable costs are the costs of maintaining (payroll) staff within the recommended staffing and bonus provisions; UST, paid from the amount of income of employees, material costs, costs for training and advanced training of personnel; the cost of insurance of employees against accidents and illnesses, other expenses. In this case, all the above costs are counted within the approved planned limits. The court, within the framework of a tax dispute, recognized these contracts as agency contracts, and not labor contracts (decree of the Federal Antimonopoly Service of the Central Organ of August 21, 2012 in case N A08-2166 / 2010-16).

In another case, in a bankruptcy case, the court did not accept the claims of the creditor under the agency agreement. The court pointed out that it does not follow from the content of the quarterly reports to the agency agreement what services were rendered to the principal, the agent’s reports did not include the necessary evidence of expenses incurred by the agent at the expense of the principal, evidence that these reports were sent to the principal, and he had the opportunity to familiarize themselves with them, are also not presented. In addition, the amount and procedure for calculating compensation to the agent for the costs of paying wages, renting premises, expenses for services rendered by third parties, named in the agency agreement, were not agreed upon by the parties to the agreement when it was signed. Consequently, the time sheets submitted to the court do not allow establishing the nature and cost of actions performed to perform legal, administrative and other functions in the field of property management of the principal (decree 17 of the AAC of March 22, 2013 in case N A50-19543 / 2012).

The AC VSO indicated the possibility of collecting the wages of its employees from another person in a resolution of 09/11/2014 in case N A10-4011 / 2013: the employer, paying wages (expenses), acquires the results of his employee's labor (income). In this case, the plaintiff (employer) bore the costs of remuneration of his employees who are carrying out the elimination of the consequences of the accident that arose through the fault of the defendant, and the workers during this period did not perform their main labor function, determined in accordance with the plaintiff's statutory goals. The court exacted the wages of the plaintiff's employees, employed in the liquidation of the accident, as part of the plaintiff's losses on the basis of Art. 15, paragraph 1 of Art. 1064 of the Civil Code of the Russian Federation.

Therefore, in our opinion, the agent's expenses reimbursed by the principal, based on the terms of a specific agreement, may include the wages of the agent's employees working under the agency agreement and accruals to the wage fund. However, these expenses must be disclosed in the agent's report, and the agent must have documents confirming both the amounts presented and the relevance of these amounts to the execution of the agency agreement.

At the same time, when considering cases on the recovery of damages, some courts consider that the remuneration of employees within the meaning of Art. 15 of the Civil Code of the Russian Federation are not losses of the organization as a subject of civil legal relations, but its legally established expenses as an employer (Article 22 of the Labor Code of the Russian Federation), therefore, it cannot be recovered from another person (determination of the Supreme Arbitration Court of the Russian Federation dated 01.03.2011 N VAC-1537/11 according to case N A32-6138 / 2010, decisions of the FAS VVO dated 10/14/2011 in case N A43-27741 / 2010, FAS PO dated 03/01/2011 in case N A55-9858 / 2010).

From the presented agency agreement it follows that:

The Principal instructs, and the Agent assumes obligations on its own behalf, but at the expense of the Principal under the terms of the Agreement, to organize the shipment of equipment..., and the Principal undertakes to pay the Agent's agency fee, bear all costs associated with the execution of this order and / or compensate for such costs to the Agent in full (clause 1.1);

The organization of the shipment of the Equipment includes the delivery of the Equipment to the carrier with the loading of the Equipment into the carrier's vehicle, fastening, placement of the Equipment in the carrier's vehicle (clause 2.1.4);

The amount of the Agent's agency fee for the execution of the Principal's instructions for the shipment of Equipment is a relative value and is calculated as 2.3% of the cost of all costs incurred by the Agent in organizing the shipment of equipment (clause 3.1);

All expenses of the Agent incurred by him in the execution of the order shall be reimbursed by the Principal on the basis of the Agent's Report and invoice. (clause 3.2). Therefore, under the contract, the Agent is obliged to load the transported equipment into the carrier's vehicle, and the Principal is obliged to reimburse, incl. and equipment loading costs. However, the agreement does not provide

that the Agent is obliged to execute the instructions of the Principal only by the forces of third-party organizations.

In the situation under consideration, the shipment of the Principal's equipment is carried out, incl. by their employees.

Thus, in our opinion, based on the terms of the submitted agency agreement, the Agent has the right to demand from the Principal reimbursement of expenses for the shipment of equipment made on its own by issuing a detailed Report and invoice.

Such reimbursement may be required in addition to the payment of an agency fee. At the same time, when calculating the agent's remuneration, which is 2.3% of the reimbursable expenses, the considered costs of the agent can also be taken into account.

At the same time, at the request of the Principal, in order to exclude a litigation, it is possible to submit additional documents confirming the amount of costs (for example, the calculation of the wages of certain employees, confirmation that these employees on certain days were employed only on the shipment of the Principal's equipment (order-order under an agency agreement, the order of the head to send these employees to the appropriate work, time sheet, etc.).

We began to analyze payroll accounting at the enterprise, in which I also mentioned the stages of work on payroll accounting, I will repeat them here, and then we will deal with each stage of payroll in more detail.

In the near future, an example of calculating and calculating wages in numbers will be considered.

Stages of work on accounting for wages in the enterprise

1. Payroll
2. Payroll deductions
3. Calculation of "salary taxes" - insurance premiums
4. Payment of wages.

To account for all transactions related to wages and wages, account 70 “Settlements with personnel for wages” is used. On the credit of this account, we accrue wages, on the debit we take into account deductions (for example,) and payment of wages.

Employee payroll

As mentioned above, payroll is reflected in the credit account / 70. Payroll costs are written off on or goods, therefore, account 70 corresponds to account. 20 "Main production" (for a manufacturing enterprise) and c. 44 "Expenses for the sale" (for a trading company). Accordingly, the payroll posting looks like this: D20 (44) K70.

Payroll deductions

From the salary of employees personal income tax is monthly withheld - a tax on personal income. A number of incomes of individuals are not subject to taxation, a list of these incomes is given in Art. 217 of the Tax Code.

Articles 218-221 are devoted to tax deductions in the Tax Code of the Russian Federation. I will not retell them, I will only note that tax deductions are, in fact, benefits provided to employees, thanks to these deductions, the amount of wages subject to tax decreases, thereby reducing the tax itself.

Standard deductions used in payroll are as follows:

1. 3000 - The deduction is provided to the disabled, veterans. Article 218 of the Tax Code of the Russian Federation provides a complete list of persons for whom this deduction applies, mainly these are people whose activities in the past were related to nuclear power plants (in particular the Chernobyl nuclear power plant, liquidation of the accident, etc.) and in general nuclear weapons and radiation, veterans of the Second World War and military personnel who became disabled due to injury in the performance of their military duty.
2. 500 - the deduction is also provided to disabled people, participants in the Great Patriotic War, various groups of military personnel, the list is large, you can familiarize yourself with it by reading Art. 218 of the Tax Code of the Russian Federation.
3. 1400 - the deduction is granted for the first and second child, the parent or guardian of which is the employee. The deduction is valid until the salary reaches 280,000 rubles.
4. 3000 - the deduction is provided for the third and subsequent children. The deduction is valid until the salary reaches 280,000 rubles.

In order for the employer to take into account these deductions, the employee must write an application for a standard deduction (see).

Personal income tax is withheld from wages by posting D70 K68, where c. 68 is called "Calculations on taxes and fees."

Calculation of "salary taxes" - insurance premiums

I conditionally called payroll taxes, previously called UST - a single social tax, now they are called insurance premiums. The employer pays insurance premiums to the PFR, FSS and FFOMS for mandatory pension, social and medical insurance.

In 2011, the UST was renamed to insurance premiums and its percentage increased sharply from 26% to 34%, which was a significant blow to most small and medium-sized enterprises. Now this percentage has been reduced to 30% and an additional rate of 10% has been introduced for salaries exceeding in 2013. 568 thousand rubles. But again, these rates are valid until the end of 2013. Since 2014, the next changes are planned, which you can read about.

So, in 2014, if the total salary is up to 624 thousand rubles., then the total percentage of insurance premiums is 30% , insurance premiums consist of:

1. 22% - contribution to the pension fund ( FIU).

The contribution to the FIU, in turn, consists of:

• for persons born in 1966 and earlier: 22% - the insurance part of the pension (6% solidarity part, 16% individual part),
• for persons born after 1966: 16% - the insurance part of the pension (6% solidarity part, 16% individual part) and 6% - the funded part of the pension.

1. 2,9% - contribution to the social insurance fund ( FSS).
2. 5,1% - contribution to the federal compulsory health insurance fund ( FFOMS).

If the total salary since the beginning of the year is over 624 thousand rubles., then the percentage of insurance premiums for payments over this amount is 10% . All these 10% are paid to the Pension Fund of the Russian Federation, and for people of any age, all these 10% make up the insurance part of the pension.

Within the framework of this article, insurance premiums are considered in the general standard case, we do not consider insurance premiums for individual entrepreneurs and individuals engaged in private practice, as well as reduced rates for certain categories of payers. This is a topic for a separate article. And to disclose the topic of accounting for wages at the enterprise, the indicated interest rates will be enough.

Insurance premiums have been calculated, now you need to reflect them in accounting using postings.

Insurance premiums are charged to the cost of production, goods in correspondence with account 69 “Calculations for social insurance and security”. Wiring D20 (44) K69.

Payment of wages

After the salary is accrued on the credit account. 70, and on the debit account. 70 personal income tax is withheld, the rest of the salary is paid to employees. Payments are usually made. So the payroll is as follows: D70 K50.

To consolidate information on accounting for wages at an enterprise, in the next article we will analyze an example of calculating, accruing and paying wages, as well as calculating insurance premiums.

Labor costs typically represent a significant proportion of an organization's total costs. The procedure for their recognition for income tax purposes is established by Art. 255 of the Tax Code of the Russian Federation.

In practice, questions about accounting for labor costs arise quite often. This is due to the fact that, in addition to salaries and tariff rates, organizations pay employees various bonuses, incentive remuneration, compensation, etc. Such payments may be provided for by the legislation of the Russian Federation, the labor or collective agreement of the organization, and also be made on the basis of orders (orders) of the head. In addition, labor costs can be incurred both in cash and in kind. The type (form) of the payment and its purpose directly determine the procedure for accounting for the relevant expenses for income tax purposes.

The tax authorities during inspections of organizations pay close attention to this item of expenditure. Therefore, it is important that the organization has developed an effective and transparent system of remuneration that meets the provisions of the law. The procedure for recognizing the corresponding costs for income tax purposes should be fixed in the accounting policy of the organization.

In this chapter, we will consider in detail the general rules for accounting for various employee benefits for tax purposes, as well as typical questions and situations that taxpayers have in practice.

27.1. COMPOSITION OF LABOR EXPENSES CONSIDERED WHEN DETERMINING THE TAX BASE FOR CALCULATION OF INCOME TAX

The expenses of the organization for wages include any accruals in favor of employees, if they are provided for (paragraph 1 of article 255 of the Tax Code of the Russian Federation):

- the legislation of the Russian Federation;

- employment contracts, contracts;

- Collective agreements.

In accordance with Art. 255 of the Tax Code of the Russian Federation in the composition of labor costs, you can take into account:

1) accruals at tariff rates, official salaries, piece rates or as a percentage of revenue, depending on the form and system of remuneration adopted in the organization (clause 1 of article 255 of the Tax Code of the Russian Federation);

2) accruals of a stimulating nature, including bonuses and allowances (clause 2, article 255 of the Tax Code of the Russian Federation);

3) accruals of an incentive and compensatory nature related to the mode of operation and special working conditions (clause 3 of article 255 of the Tax Code of the Russian Federation);

4) expenses for utilities, food, food and housing provided free of charge to employees in accordance with the law (clause 4 of article 255 of the Tax Code of the Russian Federation);

5) amounts for the purchase and manufacture of clothing, uniforms and footwear issued to employees free of charge or at reduced prices in accordance with labor legislation (clause 5 of article 255 of the Tax Code of the Russian Federation);

6) the average earnings retained by the employee during the period of fulfillment by him of state and (or) socially significant duties and in other cases provided for by labor legislation (clause 6 of article 255 of the Tax Code of the Russian Federation);

7) the average salary of the employee, saved for the duration of the vacation, the cost of travel to the place of vacation and back in the manner prescribed by law, the payment of breaks in the work of mothers to feed the child, as well as the payment of time associated with the passage of medical examinations (clause 7 article 255 of the Tax Code of the Russian Federation);

8) monetary compensation for unused vacation in accordance with labor legislation (clause 8, article 255 of the Tax Code of the Russian Federation);

9) accruals to dismissed employees, including in connection with the reorganization, liquidation, reduction in the staff of the organization (clause 9, article 255 of the Tax Code of the Russian Federation). This type of accrual also includes severance benefits paid upon termination of an employment contract, if they are provided for by: an employment contract and (or) a separate agreement with an employee (for example, an agreement on termination of an employment contract), as well as a collective agreement, an agreement and a local regulatory act, containing labor law norms;

10) lump-sum remuneration for length of service (clause 10, article 255 of the Tax Code of the Russian Federation);

11) allowances due to regional regulation of wages (clause 11, article 255 of the Tax Code of the Russian Federation);

12) allowances for continuous work experience in the regions of the Far North, the European North and other regions with severe natural and climatic conditions (clause 12, article 255 of the Tax Code of the Russian Federation);

13) the amount of payment for travel and baggage for an employee of an organization located in the regions of the Far North and equivalent areas, when moving to a new place of residence in connection with the termination of an employment contract (clause 12.1, article 255 of the Tax Code of the Russian Federation);

14) the average salary of an employee, saved for the period of study holidays, and the cost of paying for his travel to the place of study and back (clause 13, article 255 of the Tax Code of the Russian Federation);

15) expenses for wages during forced absenteeism or performance of lower-paid work in cases provided for by law (clause 14, article 255 of the Tax Code of the Russian Federation);

16) amounts of contributions under compulsory and voluntary insurance contracts (clause 16, article 255 of the Tax Code of the Russian Federation);

17) accruals in the amount of the tariff rate or salary (when performing work on a rotational basis), provided for by collective agreements, for calendar days of being on the way to the place of work and back (clause 17 of article 255 of the Tax Code of the Russian Federation);

18) payments to individuals involved in work under special contracts for the provision of labor with state organizations (clause 18, article 255 of the Tax Code of the Russian Federation).

Note

As a rule, such agreements are concluded in respect of military personnel, as well as persons serving sentences of imprisonment;

19) accruals to workers, managers or specialists of the organization during their training with a break from work in connection with advanced training or retraining of personnel (in cases provided for by law) (clause 19 of article 255 of the Tax Code of the Russian Federation);

20) labor costs of donor workers for the days of blood donation and related rest (clause 20, article 255 of the Tax Code of the Russian Federation);

21) accruals to employees under civil law contracts who are not on the staff of the organization and are not individual entrepreneurs (clause 21 of article 255 of the Tax Code of the Russian Federation);

22) accruals to military personnel serving at state unitary enterprises and in construction organizations of federal executive bodies, and to private and commanding staff of internal affairs bodies, the State Fire Service, provided for by federal laws, laws on the status of military personnel and on institutions and bodies executing criminal punishment in the form of deprivation of liberty (clause 22 of article 255 of the Tax Code of the Russian Federation);

23) additional payments to disabled people provided for by law (clause 23 of article 255 of the Tax Code of the Russian Federation);

24) deductions to the reserve for the upcoming payment of vacations of employees and (or) to the reserve for the payment of annual remuneration for length of service and based on the results of work for the year (clause 24 of article 255 of the Tax Code of the Russian Federation).

Note

You can learn more about the formation and use of such a reserve in sec. 12.2 "Reserve for vacation pay";

25) reimbursement of employees' expenses on paying interest on loans (credits) for the purchase and (or) construction of housing (in an amount not exceeding 3% of the amount of labor costs) (clause 24.1, article 255 of the Tax Code of the Russian Federation).

Note that the above list of labor costs is open (clause 25, article 255 of the Tax Code of the Russian Federation). This enables organizations to take into account for the purposes of income tax and other costs that are not directly listed in this article, but are related to the remuneration of employees and are provided for by the labor and (or) collective agreement (clause 25 of article 255 of the Tax Code of the Russian Federation). The exception is payments in respect of employees, which the Tax Code of the Russian Federation expressly prohibits from being taken into account when determining the tax base (Article 270 of the Tax Code of the Russian Federation, see also Letters of the Ministry of Finance of Russia dated 15.03.2012 N 03-03-06 / 1/130, dated 09.11.2011 N 03-03-06/4/126, dated 07/31/2009 N 03-03-06/1/504). So, for example, the Federal Antimonopoly Service of the East Siberian District, in its Decree of January 20, 2014 N A33-3856 / 2013, considered it legitimate to attribute to labor costs the costs of issuing coal to employees for domestic needs.

27.1.1. EMPLOYEE BENEFITS THAT ARE NOT CONSIDERED IN LABOR COSTS THAT DECREASE THE TAX BASE FOR TAX CALCULATION

The Tax Code of the Russian Federation contains a list of expenses that are not taken into account by organizations for the purpose of taxing profits. It also includes some of the payments made by the employer in relation to its employees.

So, according to Art. 270 of the Tax Code of the Russian Federation, the following expenses are not included in the calculation of the tax base:

1) the amount of accrued dividends and other payments made from the net profit of the organization (clause 1 of article 270 of the Tax Code of the Russian Federation);

2) contributions to voluntary and (or) non-state pension provision of individuals (with some exceptions) (clauses 6, 7 of article 270 of the Tax Code of the Russian Federation);

3) remuneration provided to management or employees in addition to those paid under employment agreements (contracts) (clause 21, article 270 of the Tax Code of the Russian Federation);

4) bonuses paid to employees at the expense of special-purpose funds or targeted revenues (clause 22 of article 270 of the Tax Code of the Russian Federation).

Note

The Tax Code of the Russian Federation does not specify what should be understood as special-purpose funds. According to the explanations of the Federal Tax Service of Russia for Moscow, these are funds determined by the owners of organizations for the payment of bonuses (Letter dated December 15, 2005 N 21-11 / 92841). For example, it may be a material incentive fund created by the founder (Letter of the Ministry of Finance of Russia dated November 6, 2008 N 03-11-04 / 2/165);

5) material assistance (clause 23, article 270 of the Tax Code of the Russian Federation);

6) payment for vacations additionally provided under a collective agreement (in excess of those provided for by current legislation), including for women raising children (clause 24, article 270 of the Tax Code of the Russian Federation);

7) allowances for pensions, lump-sum benefits for retiring labor veterans, income (dividends, interest) on shares or contributions of the organization's labor collective, compensation due to price increases (in excess of income indexation according to decisions of the Government of the Russian Federation), compensation for the rise in the cost of food in canteens, canteens or dispensaries, or providing it at reduced prices or free of charge (with some exceptions) (clause 25, article 270 of the Tax Code of the Russian Federation);

8) payment for travel to and from the place of work by public transport, special routes, departmental transport. The exception is amounts taken into account in the costs of production and sale of goods (works, services) due to the technological features of production, as well as cases where travel expenses are provided for by labor (collective) agreements (clause 26, article 270 of the Tax Code of the Russian Federation).

Note

The Tax Code of the Russian Federation does not specify what should be understood as the technological features of production. According to the Ministry of Finance of Russia, they include the situation when the work schedule of the organization's employees does not coincide with the time of public transport (Letter dated 08.31.2012 N 03-03-06/1/449). In such cases, the cost of transporting employees to the place of work may be taken into account for tax purposes;

9) payment of price differences arising from the sale of goods (works, services) to employees at prices below the market level (clause 27, article 270 of the Tax Code of the Russian Federation);

10) payment of price differences in the sale of products of subsidiary farms at preferential prices for public catering (clause 28, article 270 of the Tax Code of the Russian Federation).

Note

For more information about what a subsidiary farm is, and about the features of paying income tax in relation to such objects, read in Ch. 16 "Service industries and farms";

11) payment for vouchers for treatment or recreation, excursions or travel, classes in sports sections, circles or clubs, visits to cultural and entertainment or physical culture (sports) events, subscriptions that are not related to the subscription to regulatory and technical and other literature used for production purposes , goods for personal consumption of employees, as well as other similar expenses incurred in favor of employees (clause 29, article 270 of the Tax Code of the Russian Federation).

27.1.2. GENERAL PROCEDURE FOR TAX ACCOUNTING OF LABOR EXPENSES FOR TAXATION PURPOSES. DISTRIBUTION (ALLOCATION) OF LABOR COSTS INTO DIRECT AND INDIRECT

To account for labor costs for tax purposes, follow these steps:

1. Determine the amount of accruals in favor of employees, which can be included in the cost of wages. To do this, you need to refer to the relevant accounting accounts. In particular, accrued wages are accounted for on account 70 “Settlements with personnel for wages” (Instructions for the application of the Chart of Accounts for accounting for the financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n).

1. Determine the date of recognition of expenses for tax purposes. It depends on what method of recognition of expenses is established in the organization.

So, as a general rule, with the accrual method, labor costs are recognized on a monthly basis based on the amount of accruals on the basis of labor legislation and Art. 255 of the Tax Code of the Russian Federation (clause 4 of article 272 of the Tax Code of the Russian Federation).

The exception is the cost of employee insurance. When paying a one-time insurance premium, expenses are recognized evenly over the entire term of the insurance contract in proportion to the number of calendar days of the contract in the reporting period. If the insurance premium is transferred in installments, the expense for each payment is recognized evenly over the period corresponding to the period of payment of contributions, in proportion to the number of calendar days of the contract in the reporting period (clause 6, article 272 of the Tax Code of the Russian Federation).

We also note that expenses under special contracts for the provision of labor force concluded with state organizations, as well as under civil law contracts with employees who are not on the staff of the organization, are taken into account depending on the nature of the work (services) performed under these contracts. In particular, for works and services of an industrial nature, expenses are recognized as of the date of signing the acceptance certificates for the work performed (services rendered) (paragraph 3, clause 2, article 272 of the Tax Code of the Russian Federation). For other works and services, the date of recognition of the expense is determined as the date of settlement in accordance with the terms of the concluded agreements or the date of presentation to the taxpayer of documents that serve as the basis for the settlement, or the last day of the reporting (tax) period (clause 3, clause 7, article 272 of the Tax Code of the Russian Federation ).

If you apply the cash method, expenses are taken into account as the debt to employees for the payment of wages is paid off on the date (clause 1, clause 3, article 273 of the Tax Code of the Russian Federation):

- write-offs of funds from the current account of the taxpayer, if wages are transferred to the personal bank accounts of employees;

- cash payments from the cash register;

- transfer of goods (works, services) upon payment of wages in kind.

1. Determine what part of labor costs you can take into account in the current reporting (tax) period. Note that this action must be performed only by taxpayers using the accrual method.

Note

For taxpayers using the cash method, the law does not establish obligations for the distribution of expenses. Such organizations take into account all labor costs at the time of debt repayment by issuing money from the cash desk, debiting from a current account or in another way (clause 1 clause 3 article 273 of the Tax Code of the Russian Federation).

To do this, it is necessary to establish which of the relevant costs are direct costs and which are indirect.

As a rule, the cost of wages for production personnel are classified as direct costs (paragraph 7, clause 1, article 318 of the Tax Code of the Russian Federation). Direct costs relate to the costs of the current period as the sale of products, works, services, in the cost of which they are taken into account by virtue of Art. 319 of the Tax Code of the Russian Federation. Thus, expenses in favor of employees not involved in the production of goods (performance of work, provision of services) can be classified as indirect. You have the right to take them into account in full in the current reporting (tax) period (clause 2, article 318 of the Tax Code of the Russian Federation).

It should be noted that indirect costs can also include the costs of remuneration of employees involved in production. After all, the list of direct costs in paragraph 1 of Art. 318 of the Tax Code of the Russian Federation is advisory in nature. However, the taxpayer must make such a decision taking into account the specifics of its activities and the technological process (Letter of the Federal Tax Service of Russia dated February 24, 2011 N KE-4-3 / [email protected]). In the absence of an economic justification for classifying production costs as indirect, the court decision will most likely not be in favor of the taxpayer (Resolutions of the Federal Antimonopoly Service of the Moscow District dated January 29, 2014 N F05-17092 / 2013, the Federal Antimonopoly Service of the West Siberian District dated April 23, 2012 N A27-7287 / 2011 (upheld by the Determination of the Supreme Arbitration Court of the Russian Federation dated June 22, 2012 N VAC-7511/12)).

Thus, it is advisable to include the wages of those employees who are directly involved in the production of goods (works, services) in direct costs in the accounting policy. The salaries of management personnel, as well as employees of departments that are not directly related to production, can be classified as indirect costs.

Note

You can learn more about the procedure for accounting for direct and indirect costs in sect. 4.2.2 "How to account for expenses on an accrual basis."

Accruals related to wages, if they relate to direct costs, must be included in the total amount of direct costs of the current (reporting) tax period.

Next, it is necessary to identify the part of direct costs that falls on products (works, services) sold in the current period. To do this, from the total amount of direct costs, it is necessary to exclude the share that falls on:

- for work in progress - WIP (clause 1 of article 319 of the Tax Code of the Russian Federation);

- on the remains of finished products in the warehouse (clause 2 of article 319 of the Tax Code of the Russian Federation);

- on the remains of shipped, but unsold products (clause 3, article 319 of the Tax Code of the Russian Federation).

Note

Read more about this in sect. 4.2.2.1.3 "Estimation of work-in-progress residues", sec. 4.2.2.1.4 "Estimation of the balance of finished products in the warehouse" and sec. 4.2.2.1.5 "Estimation of the balances of products shipped, but not sold at the end of the month."

Note that there is an exception to this rule. If your organization is engaged in the provision of services, you have the right to reduce your income by the entire amount of direct expenses (including labor costs) relating to the reporting (tax) period (paragraph 3, clause 2, article 318 of the Tax Code of the Russian Federation, Letters from the Ministry of Finance of 06/15/2011 N 03-03-06/1/348, 08/31/2009 N 03-03-06/1/557, Federal Tax Service of Russia for Moscow dated 12/02/2009 N 16-15/127111). We add that the relevant provisions should be fixed in the accounting policy.

For example, Alfa LLC carries out audit activities. This activity refers to services (clause 2 of article 779 of the Civil Code of the Russian Federation). Therefore, the company has the right to take into account direct labor costs in the current reporting (tax) period without distributing them.

Organizations that, along with the provision of services, carry out other types of activities (for example, perform work) are also not deprived of this right. They can fully attribute to the expenses of the reporting period that part of direct costs that is associated with the provision of services (Letter of the Ministry of Finance of Russia dated September 11, 2009 N 03-03-06 / 4/77).

Thus, in the composition of the expenses of the current period, you can include labor costs, which include:

- to indirect costs;

- to the part of direct costs attributable to sold products (works);

- to direct costs in full, if these costs are related to the provision of services.

27.2. PROCEDURE FOR ACCOUNTING FOR SALARY EXPENSES

As a rule, wages make up a significant part of the organization's costs of labor. Let's take a closer look at what it consists of.

The concept of wages is enshrined in Part 1 of Art. 129 of the Labor Code of the Russian Federation. It includes:

1) remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed;

2) compensation payments (surcharges and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories subjected to radioactive contamination, and other compensation payments);

3) incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments).

The conditions for remuneration of an employee must be indicated in the employment contract concluded between the employee and the employer (Article 57 of the Labor Code of the Russian Federation). An employment contract is an agreement between an employer and an employee. The employee undertakes to personally perform the labor function determined by this agreement and comply with the internal labor regulations in force for this employer (Article 56 of the Labor Code of the Russian Federation).

Thus, in order to include the amount of wages paid in the composition of labor costs, it is necessary to have an employment relationship between the employee and the employer (clause 1, article 252 of the Tax Code of the Russian Federation).

Salary expenses are recognized on a monthly basis based on the amount of accrued labor costs, which are determined in accordance with Art. 255 of the Tax Code of the Russian Federation. This procedure for recognizing labor costs is established by paragraph 4 of Art. 272 of the Tax Code of the Russian Federation.

SITUATION: Is it possible to take into account labor costs in the absence of an employment contract with an employee concluded in writing? What documents can confirm such expenses?

In practice, there are situations when the organization pays for the work of an employee, but a written employment contract has not been concluded with him. Also, often an employment contract in writing is drawn up with a violation of the deadline, however, the taxpayer pays the employee wages.

Is it legal in such cases to take into account the corresponding amounts as part of labor costs for income tax purposes? What documents can confirm these payments?

According to Part 1 of Art. 67 of the Labor Code of the Russian Federation, an employment contract is concluded in writing, drawn up in two copies, each of which is signed by the parties. If for some reason the parties do not draw up a written employment contract, it is considered concluded provided that the employee has started work with the knowledge or on behalf of the employer (his representative). At the same time, within three working days from the date when the employee started work, the employer is obliged to conclude an agreement with him in writing (part 2 of article 67 of the Labor Code of the Russian Federation). Note that, even if the employer does not comply with the specified period, the person performing certain functions in his interests is still recognized as an employee (Resolution of the Federal Antimonopoly Service of the West Siberian District of 03.02.2009 N F04-279 / 2009 (19833-A75-27)) .

Thus, if the employee has begun his duties, but the employment contract has not been drawn up in writing with him, the contract is still considered concluded. Accordingly, payments to the employee are taken into account as part of labor costs in order to reduce the taxable base on the basis of Art. 255 of the Tax Code of the Russian Federation.

However, this raises the question: how can these costs be confirmed?

Recall that any costs are recognized as expenses for income tax purposes only if there are documents directly or indirectly confirming the reality of their implementation (clause 1, article 252 of the Tax Code of the Russian Federation).

In practice, the tax authorities recognize it as unlawful to include payments in expenses if a written employment contract has not been concluded with the employee.

However, when considering such disputes, the courts pay attention to the existence of labor relations and take the side of the taxpayer if there are:

- employee's testimony, protocol of interrogation of the head of the employer organization (Resolution of the Federal Antimonopoly Service of the North-Western District of 04.23.2010 N A13-5979 / 2009);

- staffing, orders for employment (dismissal), pay slips (Resolution of the Federal Antimonopoly Service of the North-Western District of 11.10.2007 N A42-5270 / 2006);

- salary certificate, cash receipts, payrolls (Resolution of the Federal Antimonopoly Service of the East Siberian District of 10.10.2007 N A33-15270 / 06-F02-6504 / 07).

For law enforcement practice on whether labor costs can be recognized if the written form of the employment contract is not observed, see the Encyclopedia of Disputable Situations on Income Tax.

It should be borne in mind that if you make payments to an employee with whom a written employment contract has not been concluded, then during an audit, the tax authorities may find it illegal to account for the relevant expenses for income tax purposes. At the same time, if you have documents confirming the employment relationship with such an employee, we believe that you will be able to defend your position in court.

SITUATION: Is it possible to account for labor costs (including for foreign and non-resident employees) if wages are set and paid in foreign currencies (euro, US dollars, etc.)?

There are situations when employment contracts with employees contain a condition that wages are set and paid in a foreign currency (for example, in euros or US dollars). Is the employing organization in this case entitled to take into account the corresponding costs in labor costs for income tax purposes?

Unfortunately, at present there are no official clarifications from the Russian Ministry of Finance and tax authorities on this issue, as well as judicial practice.

Note that the Labor Code of the Russian Federation does not contain provisions directly prohibiting the indication of wages in foreign currency in an employment contract. However, its payment should be made only in the currency of the Russian Federation - rubles (Article 131 of the Labor Code of the Russian Federation). Therefore, it is unlawful to establish in an employment contract a condition on remuneration in foreign currency (Letters of Rostrud of 06/24/2009 N 1810-6-1, 03/11/2009 N 1145-TZ, 07/28/2008 N 1729-6-0).

In addition, the transfer of wages in foreign currency is recognized as a foreign exchange transaction. And as a general rule, currency transactions between residents are prohibited.<1>(Subparagraph “a”, paragraph 9, part 1, article 1, part 1, article 9 of the Federal Law of December 10, 2003 N 173-FZ “On currency regulation and currency control”). At the same time, if your employee is not a resident of the Russian Federation, such payments will not contradict currency legislation (Article 6 of Law N 173-FZ).

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<1>For the purposes of currency legislation, residents are understood to mean individuals - citizens of the Russian Federation (with the exception of persons permanently residing in a foreign state), foreign citizens and stateless persons permanently residing in the Russian Federation on the basis of a residence permit, Russian legal entities, as well as their branches, representative offices and other divisions abroad, the Russian Federation (including subjects and municipalities), its representative offices abroad (clause 6, clause 1, article 1 of Law N 173-FZ).

Note

In case of violation of labor laws, you may be held liable in accordance with Art. 5.27 of the Code of Administrative Offenses of the Russian Federation. Responsibility for violation of currency legislation is provided for in Art. 15.25 Administrative Code of the Russian Federation.

In our opinion, the possibility of recognizing expenses is not made dependent on compliance with labor or currency legislation. And Art. 255 of the Tax Code of the Russian Federation does not regulate the currency in which payments to an employee should be established and made so that they can be taken into account when calculating the tax base.

However, we recall that for income tax purposes, any costs must comply with the requirements of Art. 252 of the Tax Code of the Russian Federation. One of them is documentary confirmation of the expenses incurred (clause 1, article 252 of the Tax Code of the Russian Federation). In particular, it is necessary to have primary documents on accounting for labor and payment of wages, approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 N 1. These include:

- order (instruction) on hiring an employee (form N T-1);

- personal card of the employee (form N T-2);

- personal account (form N T-54);

- payroll (form N T-51);

- payroll (form N T-53), etc.

Note!

From January 1, 2013, the use of unified forms of primary accounting documents in accordance with Law 402-FZ is not mandatory. The exception is the forms of documents established by the authorized bodies in accordance with other federal laws and on their basis, for example, cash documents (Information of the Ministry of Finance of Russia N PZ-10/2012). In addition, there are some features in the application of unified forms for accounting for labor and its payment.

On the features of the application of unified forms of primary accounting documents from 01/01/2013, see the commentary.

If the salary in the employment contract is set in a foreign currency, the primary documents will have to be filled out in the same currency. For example, according to the Instructions for the use and filling out forms of primary accounting documentation for accounting for labor and its payment (approved by the Decree of the State Statistics Committee of Russia dated 01/05/2004 N 1), an order (instruction) for employment (form N T-1) is filled out on the basis contracts. This form provides an indication of the tariff rate (salary) of the employee. It is on the basis of this order that a personal account is opened for the employee (form N T-54), which reflects information about the wages paid to him. Filling in salary data is also provided for in primary documents intended for recording working hours and settlements with personnel for wages (forms N N T-12, T-54, T-51, T-53, etc.).

Is it permissible to confirm labor costs with documents in which data on the tariff rate (salary) are filled in in foreign currency?

According to the opinion of the Ministry of Finance of Russia, since accounting legislation prescribes accounting only in rubles (clause 1, article 8 of the Federal Law of November 21, 1996 N 129-FZ, part 2 of article 12 of the Federal Law of December 6, 2011 N 402-FZ) , unified forms must be filled out in the currency of the Russian Federation (Letter dated 12.01.2007 N 03-03-04 / 1/866)<2>. In addition, these forms provide only rubles as a monetary meter.

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<2>In this Letter, the Ministry of Finance of Russia considered the issue of the legality of filling out in foreign currency the unified forms N N KS-2 and KS-3. However, we believe that the conclusions of the financial department are also applicable to the above situation, since these forms also apply to primary accounting documentation.

In addition, Law No. 129-FZ, which was in force at the time of the clarifications, became invalid from January 1, 2013. However, the new Law "On Accounting" contains a similar provision on accounting in rubles (Part 2, Article 12 of Law No. 402-FZ).

Therefore, if you fill out primary documents in foreign currency, the regulatory authorities will most likely refuse to account for the relevant labor costs for income tax purposes.

Given the above, we recommend using the currency of the Russian Federation (rubles) when establishing in an employment contract and paying wages. A different approach, in our opinion, may cause claims from the regulatory authorities during the audit.

SITUATION: Is it possible to take into account the cost of labor and other payments in favor of the head (general director), if he is the sole founder of the organization? Do I need to conclude an employment contract for this?

Often the head of the organization is its sole founder. In such situations, taxpayers have questions about how to document the relationship with the manager and whether his remuneration can be taken into account in expenses for tax purposes.

The organization has the right to take into account the costs associated with the payment of wages to employees when forming the taxable base on the basis of paragraph 1 of Art. 255 of the Tax Code of the Russian Federation. However, in accordance with paragraph 21 of Art. 270 of the Tax Code of the Russian Federation, remuneration accrued to managers and employees, but not provided for by an employment contract, does not reduce taxable profit. Therefore, in order to take into account payments in favor of the sole founder in expenses, they must be provided for by the employment contract.

At the same time, in this case, the founder, when concluding an employment contract, will simultaneously represent himself as an employee and the organization as an employer. Thus, the question arises as to the legitimacy of the conclusion of this agreement.

According to the point of view of the Ministry of Health and Social Development of Russia and Rostrud, the conclusion of employment contracts in these cases is unacceptable (Letters of the Ministry of Health and Social Development of Russia of August 18, 2009 N 22-2-3199, Rostrud of March 6, 2013 N 177-6-1, of December 28, 2006 N 2262-6- one). To justify their position, officials cite Part 2 of Art. 273 of the Labor Code of the Russian Federation, according to which the norms of Ch. 43 of the Labor Code of the Russian Federation do not apply to managers - the sole founders. Its provisions establish the features of labor regulation of the heads of the organization and, in particular, the procedure for concluding an employment contract with them (Articles 274, 275 of the Labor Code of the Russian Federation).

Meanwhile, the general provisions of the Labor Code of the Russian Federation also apply to the sole founders of the organization. And in the list of persons in relation to whom they do not act, the sole founders are not named (part 8 of article 11 of the Labor Code of the Russian Federation).

At the same time, in the situation under consideration, the only founder becomes an employee of the organization, enters into labor relations with it (Articles 15, 20 of the Labor Code of the Russian Federation). This is also indicated by regulatory authorities and arbitration courts (Explanation approved by Order of the Ministry of Health and Social Development of Russia dated 06/08/2010 N 428n, Letter of the FSS of the Russian Federation dated 12/21/2009 N 02-09 / 07-2598P, Decrees of the Federal Antimonopoly Service of the West Siberian District dated 09/28/2010 N A45-3921 / 2010, FAS of the North-Western District of 06/10/2010 N A21-8375 / 2009, FAS of the Far Eastern District of 10/19/2010 N F03-6886 / 2010). Therefore, for the correct registration of relations with the head, who is the sole founder of the organization, it is necessary to conclude a written employment contract (Articles 16, 19, 67 of the Labor Code of the Russian Federation).

Note

The above documents explained the issues of calculation and payment of insurance premiums for compulsory social insurance. The legitimacy of recognizing expenses for the payment of wages to the sole founder was not analyzed. Nevertheless, we believe that the conclusions about the existence of labor relations are applicable to the situation under consideration.

Thus, payments in favor of the head - the sole founder of the organization, provided for by the employment contract, can be taken into account as part of the cost of wages on the basis of paragraph 1 of Art. 255 of the Tax Code of the Russian Federation.

Note that formally, the legitimacy of accounting for the cost of paying wages can also be confirmed if the employment contract is not concluded in writing. Indeed, as we have already said, as a result of the appointment of a manager, labor relations arise between him and the organization. At the same time, as a general rule, if an employee is admitted to work, labor relations arise regardless of the execution of a written employment contract, and the employment contract itself is considered concluded (part 2 of article 16, article 19, part 2 of article 67 of the Labor Code of the Russian Federation). Since in this situation there are real labor relations, and the labor contract is considered concluded without observing the written form, the grounds for applying paragraph 21 of Art. 270 of the Tax Code of the Russian Federation, in our opinion, no. At the same time, such an approach may cause claims from the tax authorities during the audit and its legality will have to be defended in court.

Under these circumstances, the taxpayer should duly confirm the reality of the expenses incurred (clause 1, article 252 of the Tax Code of the Russian Federation). The documents confirming the reality of the costs and their economic justification include the decision to appoint the sole founder to the position of the head of the organization, staffing, certificates of payment of salaries (pay slips, payrolls, cash receipts).

Note

For more information on recognizing wage expenses without concluding an employment contract, see the section “Situation: Is it possible to account for labor costs in the absence of an employment contract with an employee concluded in writing? What documents can confirm such expenses?

27.2.1. SALARY EXPENSES

The main component of wages for many employees is the salary. According to labor legislation, an official salary is a fixed amount of remuneration for the performance by an employee of labor (official) duties of a certain complexity for a calendar month, excluding compensation, incentives and social payments (part 4 of article 129 of the Labor Code of the Russian Federation).

The amount of the official salary is a prerequisite that must be fixed in the employment contract (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation).

Amounts accrued to employees on official salaries are included in labor costs for income tax purposes. This is expressly provided for in paragraph 1 of Art. 255 of the Tax Code of the Russian Federation.

27.2.2. ACCOUNTING FOR PAYMENT EXPENSES FOR PARTICULAR PAYMENTS

In practice, some organizations use a piecework system of remuneration. This may be due to the peculiarities of production, organizational or technological working conditions, and other reasons. In such cases, payments to employees are not fixed and directly depend on the results of the work performed. The relevant provisions must be fixed in the employment contract (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation).

At the same time, the main indicator that affects the amount of employee remuneration is the number of manufactured products, the volume of services rendered, work performed, and operations.

Thus, wages using this wage system are calculated as follows:

ZPsd \u003d Rsd x PP,

where Rsd is the piece rate established in the organization for the manufacture of a unit of production (performing a certain operation);

PP - actually produced quantity of products (performed operations).

According to paragraph 1 of Art. 255 of the Tax Code of the Russian Federation, the amounts of payments accrued to an employee at piece rates are taken into account in the organization's expenses for wages for profit tax purposes.

For example, Alfa LLC is engaged in the production, decoration (hand-painted) and subsequent sale of Christmas tree decorations. For employees of the organization involved in painting toys, a piecework wage system has been established. The reward for each artist is 50 rubles. for the design of one Christmas decoration.

An employee of the organization P.V. Somov painted 340 toys during August. Accordingly, the accountant of the organization accrued a remuneration to the employee for August in the amount of 17,000 rubles. (50 rubles x 340 units). The organization "Alfa" will take into account this amount as part of the cost of wages when taxing profits.

SITUATION: How is the additional payment for non-working holidays for employees working at piece rates and tariff rates taken into account in expenses when calculating income tax

In accordance with Part 4 of Art. 112 of the Labor Code of the Russian Federation, if there are non-working holidays in the calendar month, the employer is not entitled to reduce the amount of remuneration of employees who receive wages in the form of an official salary. In other words, the amount of the monthly remuneration of such employees does not depend on whether there are non-working holidays in a given month.

However, if the organization uses other methods of establishing wages (for example, at piece rates or tariff rates), then the amount of income of employees due to the presence of non-working holidays in the calendar month will decrease. Indeed, in this case, the number of working days is reduced, on the basis of which the remuneration of employees is calculated.

In order to compensate such workers for lost wages, organizations must pay them additional remuneration for non-working holidays. The amount of this remuneration is not established by labor legislation. Taxpayers determine it independently, fixing the relevant provisions in the collective agreement, agreements, local regulations adopted taking into account the opinion of the elected body of the primary trade union organization, labor contracts (part 3 of article 112 of the Labor Code of the Russian Federation).

The amounts of additional remuneration in full are related to labor costs (part 3 of article 112 of the Labor Code of the Russian Federation). At the same time, Art. 255 of the Tax Code of the Russian Federation does not provide a direct basis for accounting for such expenses, therefore, we believe that they can be recognized for tax purposes by virtue of clause 25 of Art. 255 of the Tax Code of the Russian Federation. On the basis of this paragraph, when calculating the tax base, only expenses provided for by labor and (or) collective agreements are taken into account. In addition, from the content of Part 3 of Art. 112 of the Labor Code of the Russian Federation, we can conclude that it is necessary to provide for the amount of additional remuneration both in the local regulatory act and in the labor (collective) agreement.

In this regard, in order to take into account such costs for tax purposes, it is necessary to fix the amount of remuneration in employment contracts with employees, as well as adopt the appropriate local regulatory legal act (clause 1, article 252, clause 25, article 255 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance Russia dated 02.03.2006 N 03-03-04/1/154, dated 01.07.2005 N 03-03-04/1/38).

27.2.3. EXPENDITURE FOR THE PAYMENT OF WAGES SET AS A PERCENTAGE OF THE REVENUE (PROFIT) OF THE ORGANIZATION (COMMISSIONS)

Many organizations establish a remuneration system for their employees, in which the amount of employee remuneration depends on the revenue (profit) of the organization itself or its division in a certain period (the so-called remuneration on a commission basis). The relevant provisions must be fixed in the employment contract (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation).

As a rule, this system is applied to persons who sell goods (works, services) or are engaged in their promotion on the market, search and attraction of buyers. Such a system of remuneration, in particular, allows you to motivate employees to increase sales.

In this case, wages are calculated as a percentage of the revenue that the organization (its division) received as a result of the labor activity of employees:

ZPproc \u003d percent x V,

where percent is the percentage value set for each employee (position);

B - the sales revenue that the organization received as a result of the work of an employee (a certain group of employees).

Payments to employees calculated in this way and provided for by the employment contract are included in the cost of wages when taxing the organization's profits in accordance with paragraph 1 of Art. 255 of the Tax Code of the Russian Federation.

For example, Alpha is a retailer of mobile phones and related accessories. In a store owned by the organization, a sales assistant L.A. Korneev and sales manager V.Yu. Mikhailov.

According to labor contracts, the salary of L.A. Korneev is 3% of the store's revenue in the corresponding month, and the salary of V.Yu. Mikhailov - 5%.

The store's revenue in September amounted to 480,000 rubles. The accountant of the organization accrued L.A. Korneev wages in the amount of 14,400 rubles. (480,000 rubles x 3%), and V.Yu. Mikhailov - in the amount of 24,000 rubles. The total amount of payments accrued to these employees (38,400 rubles) will be taken into account by the Alpha organization when taxing profits as part of labor costs.

In conclusion, we note that remuneration in the form of a percentage of revenue can be combined with other wage systems. So, for example, you can set in an employment contract with an employee an official salary that is paid regardless of the organization's revenue, as well as a percentage of the revenue that the employee will receive in addition to a fixed monthly salary.

27.2.4. EXPENSES FOR THE PAYMENT OF WAGES TO EMPLOYEES - FOREIGN CITIZENS (INCLUDING TEMPORARY RESIDENTS IN THE RUSSIAN FEDERATION)

A foreign citizen has the right to carry out labor activities in the Russian Federation on an equal basis with Russian citizens (part 3 of article 62 of the Constitution of the Russian Federation, part 5 of article 11 of the Labor Code of the Russian Federation).

When hiring a foreigner for work, a Russian organization is obliged to conclude an employment contract with him (Articles 56, 327.1 of the Labor Code of the Russian Federation). Payments made to a foreign worker are included by the employing organization in the composition of labor costs in the general manner established by Art. 255 of the Tax Code of the Russian Federation.

If you have concluded a civil law contract with a foreign citizen, the amount of remuneration paid to him is also taken into account when calculating income tax as part of expenses on the basis of clause 21 of Art. 255 of the Tax Code of the Russian Federation. This is confirmed by the regulatory authorities (Letters of the Ministry of Finance of Russia dated 07.09.2007 N 03-04-06-02 / 189, the Federal Tax Service of Russia for Moscow dated 12.07.2007 N 21-11 / [email protected]). However, if such a foreigner is an individual entrepreneur, payments under a civil law contract will reduce taxable profit as part of other expenses in accordance with paragraphs. 41 p. 1 art. 264 of the Tax Code of the Russian Federation.

It is important to note that employing a foreign citizen requires compliance with the rules of labor and migration legislation.

For information on how to attract and use foreign labor, see the Human Resources Guide.

SITUATION: Before December 13, 2014, was it possible to take into account the costs of remuneration of a foreign citizen if there is no permit to attract and use foreign workers or a work permit?

Since December 13, 2014, the Labor Code of the Russian Federation has established special rules governing the labor relations of foreigners with Russian employers (Chapter 50.1 of the Labor Code of the Russian Federation, clause 7 of Article 1 of the Federal Law of December 1, 2014 N 409-FZ).

Prior to this date, when attracting foreign citizens to work, it was necessary to comply with the requirements of migration legislation. As a general rule, the employer organization had to have permission to attract and use foreign workers, and foreigners, in turn, had to obtain a work permit in Russia (clause 4, article 13 of Law N 115-FZ).

However, in practice these requirements are not always met. For example, there were situations when an employment contract with a foreigner was concluded, the employee actually took up his duties, but the relevant permits were not issued in the prescribed manner. Or the permits have expired and new ones have not yet been obtained. Could payments accrued to such foreign workers be taken into account as part of labor costs?

The Tax Code of the Russian Federation did not make the possibility of accounting for labor costs dependent on compliance by an employee or his employer with the requirements of migration legislation. In the Labor Code of the Russian Federation, in turn, there were no indications that the conclusion of an employment contract depends on obtaining the appropriate permits.

Thus, if an organization entered into an employment contract with a foreign worker, it could include his remuneration in labor costs (clause 1, article 255 of the Tax Code of the Russian Federation). The absence of the above permits, in our opinion, was not the basis for excluding payments to foreigners from the composition of labor costs.

It should be noted that the Ministry of Finance of Russia in Letter No. 03-03-04/1/444 dated December 26, 2005 came to a similar conclusion, having considered the issue of the employer's lack of permission to attract and use the labor of a foreigner. These clarifications were also guided by the local tax authorities (Letter of the Federal Tax Service of Russia for the city of Moscow dated February 12, 2009 N 16-15 / 012340).

We do not have arbitration practice in similar situations.

SITUATION: Does the cost of labor include the costs associated with the relocation and accommodation of a foreign worker, as well as with the rent (hiring) of housing?

Often, attracting a foreign citizen to work in a Russian organization entails the need for him to move to the Russian Federation and settle in a new place of residence.

By virtue of the provisions of Art. 169 of the Labor Code of the Russian Federation, employers are obliged to reimburse employees for the costs associated with moving to work in another area and settling in. However, this rule applies only to those employees with whom an employment contract was concluded at the time of the move (Letter of the Ministry of Finance of Russia dated July 14, 2009 N 03-03-06 / 2/140). For the purposes of taxation of profits, these expenses are taken into account as part of other expenses associated with production and sales, as a lifting allowance (clause 5, clause 1, article 264 of the Tax Code of the Russian Federation). In the case of a new employee being hired, these provisions do not apply. Consequently, the employing organization does not have an obligation to reimburse the new foreign worker for the costs of moving and settling in.

Nevertheless, if the relevant provisions are enshrined in the labor (collective) agreement, then, in the opinion of the regulatory authorities, the organization has the right to take into account the amount of reimbursement to the employee of the costs of moving to the place of work in the Russian Federation (and vice versa) as part of labor costs on the basis of clause 25 Art. 255 of the Tax Code of the Russian Federation (Letters of the Ministry of Finance of Russia of November 23, 2011 N 03-03-06 / 1/773, of July 23, 2009 N 03-03-05 / 138 (p. 2)).

But the issue of recognizing the costs of providing housing to foreign workers is controversial. Note that the regulatory authorities and the courts do not have a unified approach to its solution.

Thus, in the opinion of the regulatory authorities, if the payment for housing for the residence of a foreign worker is provided for by an employment (collective) agreement, then these accruals can be considered as part of wages in kind.

Note

According to the Federal Tax Service of Russia, an employer has the right to take into account the costs of providing housing to employees as part of labor costs only if there is a condition in the employment contract on the payment of part of the salary in kind with a specific indication of its size (Letter dated 12.01.2009 N BE-22-3 / [email protected]). Such explanations were given by the tax service when considering the procedure for accounting for expenses for providing nonresident employees with housing. We believe that these conclusions apply to foreign workers as well.

At the same time, according to labor legislation, the amount of such a non-monetary payment cannot exceed 20% of the employee's accrued monthly salary (Article 131 of the Labor Code of the Russian Federation). Therefore, the regulatory authorities allow the relevant expenses to be recognized only within the specified limitation (Letters of the Ministry of Finance of Russia dated 19.03.2013 N 03-03-06 / 1/8392, dated 18.05.2012 N 03-03-06 / 1/255, dated 02.05.2012 N 03-03-06/1/216, dated 11/18/2011 N 03-03-06/1/767, dated 01/17/2011 N 03-04-06/6-1 (clause 1 section II), Federal Tax Service Russia for the city of Moscow dated March 24, 2009 N 16-15 / 026382, dated January 11, 2008 N 21-08 / [email protected]).

At the same time, officials pay attention to the fact that such expenses are in accordance with paragraph 4 of Art. 255 of the Tax Code of the Russian Federation are not taken into account. Therefore, they are subject to accounting on the basis of paragraph 25 of Art. 255 of the Tax Code of the Russian Federation.

For example, Alfa LLC entered into an employment contract with a British citizen Charles Clayton. According to the terms of the employment contract, Alfa LLC pays monthly rent for a foreigner in an apartment located next to the organization's office. The amount of the rent is 30,000 rubles. per month. In cash, the employer undertakes to pay Charles Clayton a monthly salary of 140,000 rubles.

Thus, the total salary of Charles Clayton is 170,000 rubles. per month (140,000 rubles + 30,000 rubles).

In the composition of labor costs, taken into account for the purposes of taxation of profits, Alpha LLC may include:

1) the amount of wages in cash - 140,000 rubles. (Article 255 of the Tax Code of the Russian Federation);

2) lease payments in full, i.е. in the amount of 30,000 rubles, since they do not exceed 20% of accrued wages (170,000 rubles x 20% > 30,000 rubles) (clause 25, article 255 of the Tax Code of the Russian Federation).

However, arbitration courts have a different point of view.

The FAS of the Moscow District came to the conclusion that the taxpayer has the right to take into account these expenses in full on the basis of paragraph 4 of Art. 255 of the Tax Code of the Russian Federation (Resolution of July 29, 2011 N KA-A40 / 7917-11). The court argued its decision by the fact that the obligation to provide housing for a foreign worker for the period of his stay in the Russian Federation is assigned to the employer by law (clause 5, article 16 of Law N 115-FZ, clause “d”, clause 3 of the Regulation on the provision of guarantees of material, medical and housing support for foreign citizens and stateless persons for the period of their stay in the Russian Federation, approved by Decree of the Government of the Russian Federation of March 24, 2003 N 167).

Note

The obligation to provide a foreign worker with housing arises, as a rule, from an employer who attracts an employee from a country for which a visa regime for entry into the Russian Federation is established. To attract foreign citizens to work in this category, it is necessary to issue an invitation to enter Russia in accordance with Art. 18 of Law N 115-FZ. Consequently, the employer in this case is recognized as the inviting party and is obliged to provide guarantees of housing for the invited foreign citizen (paragraph 5, clause 1, article 2, clause 5, article 16 of Law N 115-FZ).

Another court, when considering the issue of accounting for expenses for paying rent to an employee, indicated that the established Art. 131 of the Labor Code of the Russian Federation, restrictions do not apply in tax legal relations (Resolution of the Federal Antimonopoly Service of the Central District of September 29, 2010 N A23-5464 / 2009A-14-233). The court also explained that the list of expenses provided for by the labor (collective) agreement on the basis of paragraph 25 of Art. 255 of the Tax Code of the Russian Federation is open. Therefore, the employer has the right to take into account the cost of renting housing for an employee in full as part of labor costs.

In addition, please note that some courts allow housing costs to be recorded on other grounds than as part of labor costs. Thus, the Federal Antimonopoly Service of the Moscow District came to the conclusion that the taxpayer rightfully included these costs in expenses by virtue of paragraphs. 49 paragraph 1 of Art. 264 of the Tax Code of the Russian Federation. The judges substantiated this by saying that the costs are economically justified and are related to the production activities of the organization (Resolution of the Federal Antimonopoly Service of the Moscow District dated July 30, 2010 N KA-A41 / 8336-10).

Law enforcement practice on the issue of whether it is possible to recognize as expenses the costs of gratuitous provision (payment) of housing to employees, if such payments are provided for by collective and (or) employment contracts, see the Encyclopedia of Disputable Situations on Income Tax.

In our opinion, if payment for the cost of a rented dwelling is provided for by an employment (collective) agreement, then these costs can be included in income tax expenses on the basis of clause 25 of Art. 255 of the Tax Code of the Russian Federation. In this case, it is necessary to take into account the requirements of Art. 252 of the Tax Code of the Russian Federation on the validity of expenses and their documentary evidence.

Documentary evidence of the costs incurred are, in particular, an employment contract, a lease agreement, a deed of transfer of a dwelling and payment documents. The justification may be the focus of expenses on ensuring the production process, the need for the presence at the workplace of employees who do not have their own housing at the location of the company (see also Decree of the Federal Antimonopoly Service of the Central District dated September 29, 2010 N A23-5464 / 2009A-14-233).

It should be borne in mind that if the amount of accruals in non-monetary form in favor of the employee exceeds 20% of his earnings, the organization may be held administratively liable under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation. In addition, taking into account the position of the regulatory authorities, we believe that there is a high probability of conflict situations with the regulatory authorities on the issue of the legality of accounting for non-monetary accruals in labor costs exceeding 20%. Therefore, when renting housing for foreign workers, it is advisable to comply with the restrictions provided for in Art. 131 of the Labor Code of the Russian Federation.

In any case, it is important to remember that the employing organization has the right to take into account such expenses only under the condition of a concluded employment contract. And the costs incurred in those periods when the employment contract was not concluded and the employee was not on the staff of the organization do not reduce the tax base for income tax (Letters of the Ministry of Finance of Russia dated 19.03. 05/18/2012 N 03-03-06/1/255, dated 11/18/2011 N 03-03-06/1/767).

It should be noted that in practice, under the terms of an employment contract, an organization can compensate in cash for the cost of renting housing for a foreign worker.

According to the position of the regulatory authorities, such accruals in the sense of Art. 255 of the Tax Code of the Russian Federation are not payment for the performance of labor functions and are aimed at meeting the personal needs of the employee in housing. Therefore, on the basis of paragraph 29 of Art. 270 of the Tax Code of the Russian Federation, they are not taken into account for the purposes of taxation of profits (Letters of the Ministry of Finance of Russia of March 17, 2009 N 03-03-06 / 1/155, the Federal Tax Service of Russia of January 12, 2009 N BE-22-3 / [email protected](item 2)).

In our opinion, the position of the regulatory authorities is not fair. An employee's need for housing arises due to his moving to a new place of work at the initiative of the employer, therefore, compensation for the cost of housing is directly related to production needs. Within the meaning of Art. 255 of the Tax Code of the Russian Federation, the employer has the right to take into account the specified compensation accruals as part of the cost of wages. However, from the content of paragraph 29 of Art. 270 of the Tax Code of the Russian Federation it follows that for the purposes of taxation of profits, expenses related to rest, treatment, organization of leisure of employees, as well as other similar expenses, are not subject to accounting. From our point of view, compensation to an employee for the cost of renting housing due to moving to a new place of work cannot be attributed to similar expenses, since these expenses are not aimed at meeting the personal needs of the employee, but are caused by the interests of the organization.

Based on the foregoing, we believe that the employer has the right to include in the labor costs the amount of compensation for the cost of renting housing for a foreign worker. However, taking into account the point of view of the regulatory authorities, the accounting for such expenses for income tax purposes is likely to lead to disputes with the inspectors.

Thus, if you employ a foreign citizen, you have the right to take into account when calculating income tax:

1) reimbursement of costs associated with moving and arranging a new employee, if the payments are provided for by the employment contract - on the basis of clause 25 of Art. 255 of the Tax Code of the Russian Federation;

2) payment for housing rented for the residence of a foreigner, in an amount not exceeding 20% ​​of the accrued monthly salary - on the basis of paragraph 25 of Art. 255 of the Tax Code of the Russian Federation. The inclusion of in-kind wages in excess of the established limit in labor costs is likely to cause disputes with inspectors, and one's position will have to be defended in court;

3) the amount of monetary compensation to the employee for the cost of renting housing - on the basis of paragraph 25 of Art. 255 of the Tax Code of the Russian Federation. However, it must be remembered that accounting for these expenses for income tax purposes can lead to disputes with the tax authorities.

We will not consider payroll in detail, but will analyze the postings that are generated in accounting after the calculations are completed for each employee.

Stages of work on accounting for salaries in the organization:

• payment of income tax and contributions.

To account for all transactions related to remuneration, account 70 “Settlements with personnel for remuneration” is used. Accruals are reflected on the credit of this account, personal income tax, other deductions and salary payments are reflected on the debit. Postings on payroll, deductions, accrual of personal income tax and insurance premiums are usually made on the last day of the month for which the salary is accrued. Postings for the payment of wages and the payment of personal income tax and contributions - on the day of the actual transfer (issuance) of funds.

Payroll costs are written off to the cost of products or goods, therefore, the following accounts correspond with account 70:

• for a manufacturing enterprise - account 20 "Main production" or account 23 "Auxiliary production", 25 "General production costs", 26 "General (managerial) expenses", 29 "Service production and farms";
• for a trading enterprise - 44 account "Expenses for sale".

The wiring looks like this:

D20 (44.26,…) K70

This posting is made for the total amount of accrued salary for the month, or for each employee, if accounting on account 70 is organized with employee analytics.

Payroll deductions

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Deductions from salaries reduce the amount of accruals and are debited to account 70. As a rule, all employees have one deduction - this is personal income tax. Here, account 70 corresponds with account 68 “Calculations on taxes and fees”, posting:

D70 K68

In postings to other deductions, the credit account changes, depending on where it goes. For example, when withholding a writ of execution in favor of a third party, account 76 “Settlements with various debtors and creditors” is used, posting:

D70 K76

Calculation of insurance premiums

Account 70 does not participate in postings on insurance premiums, because they are not accrued to employees and are not deducted from their wages.

Insurance premiums are charged to the cost of production, i.е. go through the debit of accounts 20 (26.29, ...) or 44 in correspondence with account 69 “Calculations for social insurance and security”. 69 accounts usually have sub-accounts for each installment. Wiring:

D20 (44, 26, ...) K69

Payment of wages

After the salary is accrued on the credit of the 70th account, and on the debit of the 70th account personal income tax and other deductions are withheld, the rest is paid to the employees. Payment can be made both from the cash desk and through the bank (money is transferred to the accounts of employees from the organization's current account), i.e. Account 70 corresponds either with account 50 "Cashier", or with account 51 "Settlement account", posting:

D70 K50(51)

Transfer of personal income tax and contributions

Not later than the day following the day of payment of wages, the organization is obliged to pay personal income tax. Insurance premiums, including injury premiums, are paid by the 15th day of the following month. Payment is made from the current account (account 51), the debt to the Federal Tax Service and funds is closed (accounts 68 and 69). Wiring:

D68 K51 - personal income tax paid

D69 K51 - contributions paid

Example of payroll with postings

Employees were paid salaries for March 2019, withheld personal income tax, calculated insurance premiums. Accounting for account 70 is maintained without analytics for employees, for account 69 - with sub-accounts for each contribution. Payroll and contributions are charged to account 20.

04/10/2019 - salary paid, personal income tax paid,

04/15/2019 - insurance premiums were paid to the PFR, FMS, FSS.

Contributions:

• in the PFR (22%) - 16,500 rubles
• in the FMS (5.1%) - 3,825 rubles
• FSS (2.9%) - 2,175 rubles
• FSS injuries (0.9%) - 675 rubles

Postings for all transactions:

date	Wiring	Sum	Contents of operation
31.03.2019	D20 K70	75 000	Salary accrued
	D70 C68.nfl	9 750	Withheld personal income tax
	Insurance premiums paid:
	D20 K69.pfr	16 500	- in the FIU
	D20 C69.fms	3 825	- in the FMS
	D20 K69.fss1	2 175	- in the FSS (temporary disability)
	D20 K69.fss2	675	- in the FSS (injuries)
10.04.2019	D68.nfl C51	9 750	Listed personal income tax
	D70 K50	65 250	Paid salaries of employees from the cash desk
15.04.2019	Insurance premiums listed:
	D69.pfr K51	16 500	- in the FIU
	D69.fms K51	3 825	- in the FMS
	D69.fss1 K51	2 175	- FSS (temporary disability)
	D69.fss2 K51	675	- FSS (injuries)

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