Prize for February 23 and March 8. Employee bonus notice. The most important changes this spring

Many companies have a tradition of congratulating employees on the holidays. Somewhere it is customary to give gifts to employees, and somewhere to accrue bonuses. Many employers hold corporate parties and spend money on festive decoration of office space. In a situation where such expenses are made at the expense of the company, many questions arise about the procedure for their tax accounting. We have prepared a cheat sheet that will help an accountant quickly deal with the tax consequences of any holidays. Expenses for gifts Perhaps the main and inalienable element of all festivities are gifts. They are awarded on the occasion of both state (in particular, February 23 from March 8), and professional or even intra-corporate (company birthday, etc.) holidays. Tax accounting for the amounts spent on such congratulations does not differ in complexity and does not depend on the reason for the celebration.

Premiums by February 23 and March 8 are not subject to insurance premiums

Namely, these dates are important for 6-personal income tax! Let's take a closer look. The date of actual receipt of income (line 100 in 6-personal income tax) usually coincides with the date of payment. But with one caveat: if we are not talking about wages, not about the advance report and not about material benefits; in these cases, the date of receipt of income is the last day of the month. The date of withholding personal income tax (line 110 in 6-personal income tax) for cash payments coincides with the date of payment. and sick leave on the last day of the month).

We look at the “dry balance”: even if you “requalify” the type of income from “Wage” (code 2000) to “Other bonus” (code 2003), only line 100 will change for you (instead of the end of the month there will be a payment day).

Employee bonus order

In accordance with sub. 2.2.1 Decree of March 26, 1998 No. 157 “On public holidays, holidays and memorable dates in the Republic of Belarus” February 23 is a national holiday - the Day of Defenders of the Fatherland and the Armed Forces of the Republic of Belarus. Use of funds remaining at the disposal of the organization - Regulation No. 641, Decree No. 641).

Order for the award

The debit of sub-account 180 “Settlements with personnel” reflects the withholding of the insurance premium to the Social Security Fund in correspondence with the credit of sub-account 171 “Settlements for social insurance”. All male employees of a budgetary organization received a bonus of 23 rubles.
each at the expense of extrabudgetary funds in terms of the excess of income over expenses remaining at the disposal of the budgetary organization.

This amount of bonus is transferred to the accounts of employees. Consider the procedure for reflecting in accounting and tax accounting the accrual and payment of such a bonus to one employee.

• one-time (one-time) bonuses and remuneration, regardless of the sources of their payment (subclause 63.2.1 of Instructions No. 92);
• remuneration for anniversaries, holidays, solemn events (subclause 63.2.5 of Instructions No. 92).

Therefore, bonuses by February 23 can be attributed to additional incentive payments. At the same time, the encouragement of employees for the holidays in the form of bonuses should be provided by the employer in the LNLA.
They must specify the circumstances under which the bonus is paid, as well as the source of their payments. If the source is extra-budgetary funds in terms of the excess of income over expenditure remaining at the disposal of the budgetary organization, then their use is considered lawful and in accordance with the norms of budget legislation.

The FSS accused the company of underestimating the base for calculating insurance premiums by the amount of holiday premiums paid over 2 years in the total amount of 1.5 million rubles. The firm did not agree that insurance premiums should be charged on these amounts, and went to court.

Attention

The arbitrators found that the fund’s argument boils down to the fact that the premium amounts are to be included in the calculation base for calculating insurance premiums, since they are made within the framework of labor relations (Article 7 of Law No. 212-FZ) and are not named in the list of payments exempt from taxation (Article 9 of Law No. 212-FZ). The judges found these arguments untenable. Indeed, the list of payments for which insurance premiums are not charged does not directly provide for such payments as employee remuneration for holidays.

Bonus by February 23 at 1s 8

Important

So if you want to encourage employees and pay less taxes to the state, you need to correctly name your actions and this should be reflected in the employment contract. Just to reward all men - this does not in any way go to the cost! Just to reward all women - it does not even go to the cost! (I foresee the response of our wonderful women - forum participants!) the very lists of surnames - this is already going into expenses! And the fact that there, for example, some men worked there, or, let's say, the same women (on whom, in fact, everything rests!), So it just happened by chance ...

Secondly, about the fact that the premium is a separate type of income: this is not so (at least not quite so). Open the Labor Code, art. 135 “Wage setting”, it says “Russian in white”: Remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal, systems of additional payments and stimulating allowances and bonus systems ...

That is, the bonus (at least included in the bonus system) is part of the remuneration. If your bonus regulations mention bonuses for achieving indicators, for significant dates, etc.
All this will be included in wages. Thirdly, those explanations that you cite… there is generally “everything is mixed together”: no distinction is made between the date of actual receipt of income and the date of payment of income.
This means that in this case, the debit of this sub-account reflects the accrual of bonuses for the holiday in correspondence with the credit of sub-account 180 “Settlements with personnel”. As a rule, the accrual of insurance premiums in the Social Security Fund and Belgosstrakh is reflected in the debit of those accounts that reflect the accrual of payments to the employee.

In this situation, this is the debit of sub-account 411 “Use of profit”. As mentioned above, in tax accounting, the amounts of such contributions are included in non-operating expenses.

Therefore, in order to avoid additional estimated accounting adjustments as part of tax accounting, an organization can reflect their accrual on the debit of subaccount 410 “Profit and Losses” (237 “Other sources”) in correspondence with the credit of subaccount 171 “Social insurance settlements”.
And only taxpayers applying OSNO can take into account such costs. USN payers do not have such an opportunity, because. paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation does not provide for the accounting of entertainment expenses (letter of the Ministry of Finance of Russia dated 11.10.04 No. 03-03-02-04 / 1/22). Corporate VAT Taxpayers, on the other hand, will not have problems with VAT on corporate expenses, because they are simply not recognized as payers of this tax.

What can not be said about the companies on OSNO. In addition to the difficulties of taking into account the costs of taxing profits, they will have to resolve VAT issues. Moreover, not only in terms of deducting the amounts of tax presented by contractors, but also in terms of calculating VAT on the cost of a corporate party - after all, it can be fully recognized as the gratuitous sale of relevant services in favor of employees.

Fortunately, here the approach of the regulatory authorities has developed long ago and in favor of taxpayers.

Court of the Russian Federation of 01.09.15 No. 304-KG15-10018 in case No. A45-17878 / 2014, decision of the Arbitration Court of the Volga District of 09.27.16 No. F06-13612 / 2016). It is worth noting that the Ministry of Finance does not agree with this interpretation and insists on paying insurance premiums and non-production premiums (letter No. 03-15-05/6368 dated 07.02.17). When gifts and bonuses can be taken into account in expenses To do this, you need to fulfill only two conditions: to establish the obligation to pay such a bonus in an employment or collective agreement and to link the amount of the bonus and the fact of its payment with the achievement of professional results (decisions of the Ural Arbitration Court dated 12/17/14 No. F09-8372 / 14, FAS of the Moscow District dated 06/17/09 No. KA-A40 / 4234-09, Central District dated 09.15.06 No. A64-1004 / 06-11 and Volga District dated 04.05.05 No. A55-8485 / 04-44).

Premiums by February 23 and March 8 are not subject to insurance premiums

An entertainment festive event held for the company's employees, with all desire, cannot be recognized as aimed at generating income. But even if there are arguments in favor of such a position, paragraph 29 of Art. 270 of the Tax Code of the Russian Federation, which expressly and unconditionally prohibits the inclusion in expenses of payment for visits by employees to cultural and entertainment events, goods for their personal consumption, as well as other similar expenses incurred in favor of employees. A slightly larger “window of opportunity” for accounting for corporate expenses in the event that representatives of clients and (or) counterparties participate in the event, incl.
hours of potential.

Employee bonus order

Personal income tax on gifts In terms of personal income tax, too, everything is quite simple. According to the rules of paragraph 27 of Art. 217 of the Tax Code of the Russian Federation, gifts with a value of not more than 4,000 rubles are exempt from this tax. in a year. Accordingly, an organization needs to keep records of the value of gifts given to each individual.

While the total cost of presentations does not exceed 4000 rubles. per year, there are no tax consequences. Including, it is not necessary to reflect these gifts in the reporting (neither in 6-NDFL, nor in 2-NDFL). This follows from the answer to question 4, given in the annex to the letter of the Federal Tax Service of Russia dated 08/01/16 No. BS-4-11/, as well as from the letters of the Ministry of Finance of Russia dated 05/08/13 No. 03-04-06 / 16327, dated 09/05/2011 No. 03-04-06 / 1-202 and dated 07.02.11 No. 03-04-06 / 6-18.

Order for the award

Use of profit" 180 "Settlements with personnel" 23.00 Holiday bonus is not taken into account when taxing profits (clause 1, article 130, clause 1.3, article 131 of the Tax Code) Insurance contributions to the Social Security Fund are accrued (23.00 × 34%) 411 “Use of profits” (410 “Profits and losses”, 237 “Other sources”) 171-1 “Settlements for compulsory insurance with the Social Insurance Fund” 7.82 In this example, analytical sub-accounts are opened for sub-account 171 “Social insurance settlements”: 171 -1 "Settlements for compulsory insurance with the Social Security Fund"; 171-2 "Insurance settlements with Belgosstrakh" Insurance premium accrued in Belgosstrakh (23.00 × 0.1% (conditionally)) 411 "Use of profit" (410 "Profit and loss", 237 "Other sources") 171- 2 “Settlements for insurance with Belgosstrakh” 0.02 Insurance premiums to the Federal Social Protection Fund and Belgosstrakh accrued on a premium that is not taken into account for income taxation are accounted for as non-operating expenses (sub.

Important

In our opinion, there are chances to substantiate the economic component of such expenses when it comes to decorating premises visited by clients and (or) contractors - meeting rooms, halls and foyers, reception rooms, etc. After all, the festive decoration of such premises has an impact on the company's business, conveying to customers and counterparties (both current and potential) information about the solidity and stability of the company. In other words, such "decorations" create a positive image of the company, which helps to strengthen its position in the market.

Bonus by February 23 at 1s 8

To enable them, certain conditions must be met:

• they must be subject to insurance contributions to the Social Security Fund;
• they must be a type of remuneration;
• they must be in the nature of a regular payment (part one, clause 24 of Regulation No. 569).

If at least one of the above conditions is not met, the payment is not included in earnings for calculating sick leave. In this situation, the premium by February 23 is subject to insurance contributions to the Social Security Fund. However, it is not a type of remuneration, does not depend on the employee's labor contribution to the organization's activities, is not related to the results, quality and quantity of work performed by him.
In addition, this award is of a one-time nature (paragraph two of Article 2 of Law No. 138-XIII, List No. 115, subparagraph 63.2.5 of Directives No. 92). Thus, the bonus by February 23 is excluded from earnings and does not participate in the calculation of sick leave.
The list of such payments is established by the Decree of the Ministry of Labor and Social Protection of July 21, 2014 No. 68 (hereinafter - List No. 68). In particular, in the composition of the employee's salary, when determining the additional payment up to the minimum wage, payments for holidays are not taken into account (subclause 12.2 of list No. 68). Consequently, the bonus by February 23 refers to payments not related to the employee's performance of his labor duties, and therefore it is not included in the calculation of the additional payment to the minimum wage.

Accounting for the holiday bonus when calculating vacation pay According to the Instruction on the procedure for calculating the average earnings retained in cases provided for by law, approved by the Decree of the Ministry of Labor dated 10.04.2000 No. 47 (hereinafter referred to as Instruction No. 47), when calculating the retained average earnings, the wages accrued to the employee are taken into account for work stipulated by an employment contract with an employer.
Belarus” (hereinafter - Law No. 138-XIII), the object for calculating mandatory insurance contributions to the Social Security Fund for employers and working citizens are payments of all types in cash and (or) in kind, accrued in favor of working citizens for all reasons, regardless of funding sources, including remuneration under civil law contracts, except for those provided for in the List of payments, for which contributions are not charged for state social insurance, including professional pension insurance, to the budget of the state extra-budgetary fund for social protection of the population of the Republic of Belarus and for compulsory insurance against industrial accidents and occupational diseases in the Belarusian Republican Unitary Insurance Enterprise "Belgosstrakh", approved by the Council of Ministers of 25.01.1999 No. 115 (hereinafter - the List No. 115).

Attention

Ministry of Finance of Russia dated February 8, 2016 No. 03-07-09 / 6171). Holiday Bonuses More and more companies are now adopting the principle of "money is the best gift" and instead of giving out gifts, they are paying employees an additional holiday bonus. When taking into account such payments, it must be remembered that they are non-productive in nature. This means the following. Firstly, such premiums cannot be taken into account when taxing profits in accordance with paragraph 1 of Art.

Answer

To issue an order for the payment of a bonus by February 23, only men can use the unified form N T-11a (you can find a sample by clicking on the link: #/document/99/901885307/ZA027903H0/?step=65.) or a self-developed form :

Order N ______

About employee bonuses

__________ _____________2014

I order:

1. Reward employees in accordance with the Appendix to this Order.

2. Pay the bonus simultaneously with the transfer of wages for February 2014.

3. To impose control over the execution of this Order on the chief accountant ________________.

Director _____________ _____________

Appendix to the Order dated ________ No. _______

1. Ivanov I.I.: bonus in the amount of two salaries.

2. Petrov P.P.: bonus in the amount of two salaries.

3. Sidorov S.V.: bonus in the amount of two salaries.

Details in the materials of the System:

1. Answer: How to issue employee incentives

Documentation of employee incentives

The Labor Code of the Russian Federation does not provide for a procedure for issuing employee incentives. Therefore, you need to install it yourself in the local documents of the organization. As a rule, the promotion procedure consists of several stages.

First, the immediate supervisor of the employee prepares. The submission provides an assessment of the employee's labor and professional activities, a description of his personal and business qualities, and also provides a justification for the expediency of rewarding.

Based on the presentation, the head of the organization issues an order to reward the employee according to a unified (), approved, or according to. If the incentive is not related to the payment of cash (bonuses) to the employee, then the details can be excluded from the unified order form: “in the amount of ____ rubles. ____ kop. (instructions approved).

After the order is issued, make an entry:

• Ivan Shklovets

  Deputy Head of the Federal Service for Labor and Employment

  
  

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Taxation of gifts and bonuses for the holidays. Is it customary in the company to pay bonuses or give gifts by February 23 and March 8, by the New Year or on the anniversary of an employee, on the occasion of a wedding or the birth of a baby? The task of an accountant in such a situation is not to get confused with the calculation of taxes and contributions.

In tax accounting, it is risky to recognize bonuses, but gifts cannot be

Taxation of gifts and bonuses for the holidays. It is possible to take into account "holiday" bonuses when calculating income tax, but doing so is extremely dangerous. Firstly, such payments cannot be included in tax expenses if nothing is said about them in the labor agreement (clause 21, article 270 of the Tax Code of the Russian Federation). And secondly, even if there is a corresponding entry in this document, according to the Russian Ministry of Finance, such incentives are not recognized as stimulating, since they are not related to production activities. Therefore, it will not be possible to take them into account as tax expenses even if they are provided for in employment contracts with employees. This is exactly what is said in the letter of the Ministry of Finance of Russia dated November 16, 2007 No. 03-04-06-02 / 208.

In fairness, we note that the judges think otherwise. In their opinion, holiday bonuses can still be taken into account when calculating income tax, if they are spelled out in labor or collective agreements. Let us give as an example the resolution of the Federal Antimonopoly Service of the Moscow District dated June 17, 2009 No. KA-A40 / 4234-09. The court decided that the bonuses established by the local document on the occasion of anniversaries and holidays are of a stimulating nature. After all, the employee takes into account the possibility of obtaining them when he concludes an employment contract.

But with gifts, the situation is easier. Their value clearly does not reduce the tax base on the basis of paragraph 16 of Article 270 of the Tax Code of the Russian Federation. It states that the costs do not include the cost of property transferred free of charge (works, services, property rights), as well as the costs associated with such a transfer.

Insurance premiums must be accrued if bonuses and gifts are provided for by the employment contract

It is necessary to accrue insurance premiums only if one-time bonuses or gifts for memorable or holiday dates are mentioned in the collective or employment contracts with employees. Otherwise, there is no reason for this. Judge for yourself. Article 7 of the Federal Law of July 24, 2009 No. 212-FZ clearly states that payments and other remuneration accrued under employment contracts are subject to insurance premiums. And since holiday payments are not registered in them, then it is not necessary to accrue contributions.

But, unfortunately, the approach of officials to this issue is not so unambiguous. For example, the FSS of the Russian Federation informally explained to us that contributions must be accrued on any employee's income, except for those that are expressly noted in Article 9 of Law No. 212-FZ as tax-free. Unearned bonuses or gifts are not mentioned there. But the Pension Fund agrees that, first of all, you need to look at the employment contract. But at the same time, they are also advised not to forget about Law No. 212-FZ. And in it, for example, material assistance is marked as tax-free only within 4000 rubles. in year. Meanwhile, this payment in labor agreements with employees, as a rule, does not appear. And it has nothing to do with the wage system.

In order to receive official clarifications on whether insurance premiums should still be charged on the cost of gifts and holiday bonuses, we sent an official request to the Russian Ministry of Health and Social Development. We will immediately comment on the response of officials on the pages of our magazine.

For now, here's one suggestion. If the amount of payment fits into 4000 rubles. (and at the birth of a child - 50,000 rubles), arrange it as material assistance. Then it will be possible not to accrue contributions to it on completely legal grounds.

Personal income tax can not be withheld from gifts no more than 4000 rubles.

It is not necessary to withhold personal income tax from gifts whose value does not exceed 4,000 rubles. per year (clause 28, article 217 of the Tax Code of the Russian Federation). Moreover, this rule fully applies to cash gifts. After all, the concept of "gift" is not defined in the Tax Code of the Russian Federation. At the same time, according to paragraph 1 of Article 572 and Article 128 of the Civil Code of the Russian Federation, money can also be the subject of donation. Consequently, when giving gifts in cash to employees, their amount is also not subject to taxation in the amount of not more than 4,000 rubles. This conclusion is confirmed by the Ministry of Finance of Russia (letter dated July 8, 2004 No. 03-05-06 / 176). If the inspectors on the ground do not agree with this approach, the judges do not support them (Decree of the Federal Antimonopoly Service of the North-Western District of March 26, 2008 No. A66-5098 / 2007). But in order not to withhold personal income tax, the cash payment must be framed precisely as a gift. That is, according to the rules of Chapter 32 of the Civil Code of the Russian Federation. Otherwise, you will have to withhold tax on the entire amount.

In some companies, employees receive gift cards for holidays. The Ministry of Finance of Russia, in a letter dated September 17, 2009 No. 03-04-06-01 / 240, explained that there are no special features here. If their issuance is framed as a gift, then the cost of the certificate in the amount of up to 4000 rubles. inclusive of VAT. And everything that is above forms income in kind.

Accident insurance premiums to be charged

It is safer to accrue such contributions for the amount of premiums and the value of gifts. The fact is that the cost of "holiday" incentives is not included in the List of payments for which insurance premiums are not charged ... approved by Decree of the Government of the Russian Federation of July 7, 1999 No. 765. And if so, then the dues must be paid. In any case, they think so in the FSS of the Russian Federation (see).

Arbitration practice on this issue is generally in favor of companies. Thus, the Federal Antimonopoly Service of the Northwestern District indicated that the List does not establish exceptions from any income received by individuals, but only from payments accrued to employees as wages (Decree of May 21, 2009 No. A56-21503 / 2008). Therefore, unearned payments should not be subject to contributions.

In our opinion, this position is more justified. Thus, if holiday payments do not belong to the remuneration system, do not depend on the results of work and are of a one-time nature, then it is not necessary to accrue injury contributions on them. True, in this case, litigation is not ruled out. Therefore, if the amount of contributions is small, it is safer to accrue them all the same.

It is better to pay VAT on the value of gifts

Officials equate the giving of gifts to the gratuitous transfer of goods and, accordingly, require VAT to be charged (letter of the Ministry of Finance of Russia dated January 22, 2009 No. 03-07-11 / 16). The tax base is the market value of the gift. In the vast majority of cases, it is equal to the price that the company paid when buying. And the company can deduct the "input" tax from the value of the gift in accordance with the generally established procedure (if there is an invoice!).

At the same time, companies that have not charged VAT on gifts have a chance to defend their case in court. For example, in the resolution of the Federal Antimonopoly Service of the North-Western District dated July 29, 2009 No. A05-12842/2008, the judges pointed out that New Year's gifts to the children of employees cannot be considered free of charge, since they involve counter actions, namely, the performance by employees of their labor duties. And the Federal Antimonopoly Service of the Urals District, in its resolution of February 20, 2008 No. Ф09-514 / 08-С2, concluded that the cost of New Year's gifts is not subject to VAT on the grounds that it is not a sale in the sense of Article 39 of the Tax Code of the Russian Federation.

Let's make a reservation that a company that decides to ignore the requirements of officials and does not charge VAT on the value of gifts must refuse to deduct the "input" tax.

A separate case - gift cards. In practice, such a card is a document confirming that the issuing organization is obliged to transfer it to the bearer of goods (work, services) for a certain amount. That is, no implementation occurs. It's more about the transfer of property rights. And the gratuitous transfer of such rights as the basis for calculating VAT is not mentioned in subparagraph 1 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation.

Unearned bonuses are not taken into account when calculating vacation pay.

If the payment is not related to the work results of the employee and is not included in the remuneration system that operates in the company, there is no reason to take it into account when calculating vacation grounds. This conclusion follows from the letter of Rostrud dated October 23, 2007 No. 4319-6-1. The conclusion is justified. After all, one-time bonuses paid by the decision of the employer to employees on holidays or anniversaries do not fall under the remuneration system in any way. Another situation is when bonuses for the holiday are provided for by the wage system, for example, they are spelled out in the Regulations on Bonuses, and there is a link to it in employment contracts. Then they need to be included in the calculation of average earnings.

But with the calculation of benefits, the situation is different. It is necessary to include unearned payments in the employee’s earnings, based on which benefits are calculated, depending on whether insurance premiums are accrued on them or not. This conclusion follows from paragraph 2 of Article 14 of the Federal Law of December 29, 2006 No. 255-FZ.

If contributions are accrued, these payments must be taken into account. And vice versa.

Does your company give bonuses by March 8?

The main thing to remember

1. Gifts for holidays are not taken into account when calculating income tax.

2. Withhold personal income tax from gifts whose value does not exceed 4,000 rubles. per year is not required. This also applies to cash gifts.

3. If the company accrues VAT on the amount of gifts, then the “input” tax paid when purchasing them can be deducted in accordance with the generally established procedure.

The legitimacy of paying bonuses at the expense of funds remaining at the disposal of the organization on material incentives for employees (bonuses, etc.). LNLA are collective agreements, agreements, internal labor regulations and other normative acts adopted in the prescribed manner that regulate labor and related relations with a particular employer (paragraph three of article 1 of the Labor Code). The collective agreement may contain the provisions listed in paragraphs. 1–18 st.

Premiums by February 23 and March 8 are not subject to insurance premiums

Attention

Expenses for decorating the office A very important attribute of the holiday is the design of office space. Of course, not all companies are ready to spend money on themed office decoration by February 23 or March 8, but office decoration for professional holidays or the New Year is a very common phenomenon. Unfortunately, practice proceeds from the fact that when taxing such expenses are not taken into account as economically unjustified (letter of the Ministry of Finance of Russia dated December 20, 2005 No. 6645/2009).

Employee bonus order

Important

Order for the award

Features of the use of non-budgetary funds of organizations, taking into account the sectoral characteristics of their activities, are determined by the Government on the proposals of the relevant republican government bodies (clause 3-1 of Resolution No. 641). The funds remaining at the disposal of the organization is the amount of excess of income over expenses, which is calculated as the difference between income from income-generating activities for each source of income, reduced by the amount of taxes, fees (duties) and other obligatory payments paid to the republican and local budgets , state off-budget funds, and actual expenses for each source of income within the estimate. This amount is determined by budgetary organizations on a monthly basis for each source of income (p.
24 Regulations No. 641). According to par.
Labor Code, as well as other provisions that are its integral part, for example, on bonuses, on the provision of material assistance (Article 364 of the Labor Code). To determine what incentive payments include, we can recommend budgetary organizations to refer to the Decree of the Ministry of Statistics of July 29, 2008 No. 92 “On Approval of Instructions for Filling in the Forms of State Statistical Observations of Statistical Labor Indicators” (hereinafter - Decree No. 92). In accordance with paragraph 63 of the Instructions for filling in the forms of state statistical observations of statistical indicators on labor, approved by Resolution No. 92 (hereinafter - Instructions No. 92), incentive payments include:

• bonuses and remuneration, regardless of the sources of their payment (sub.

According to the Ministry of Finance, the organization should take all possible measures to assess and account for the economic benefits (income) received by each employee as part of a corporate party. But if there is no real opportunity to personify and evaluate the economic benefit received by each employee (food consumed, songs listened to, etc.), then there is no income subject to personal income tax (letters of the Ministry of Finance of Russia dated 06.03.13 No. 03-04-06 / 6715 and dated 30.01.13 No. 03-04-06/6-29). In other words, in most cases, when holding a corporate holiday event, personal income tax will not have to be calculated and withheld.

Exceptions will be, for example, field events, in which the employer pays employees travel and accommodation. Here, the income of each employee is clearly personified. This means that it is necessary to calculate and withhold personal income tax (letter of the Ministry of Finance of Russia dated September 20, 2013 No. 03-04-06 / 39113).

Bonus by February 23 at 1s 8

Although the Ministry of Finance believes that the cost of gifts to counterparties should also be written off at the expense of net profit. After all, paragraph 16 of Art. 270 of the Tax Code of the Russian Federation does not make any exceptions for the circle of recipients of gratuitous property (letters of the Ministry of Finance of Russia dated 08.10.12 No. 03-03-06/1/523, dated 19.10.10 No. .10 No. 03-03-06/1/176). However, judicial practice approaches this situation a little more creatively and allows gifts to counterparties and customers to be taken into account when taxing profits.
According to the judges, the costs of gifts can be written off either as other expenses (Decree of the Federal Antimonopoly Service of the Moscow District dated 01.23.13 No. A40-45035 / 12-116-94), or as hospitality expenses (Decree of the Federal Antimonopoly Service of the Moscow District dated 05.10.10 No. КА- A41/11224-10). But for this, the taxpayer must prove the connection between the gift and the activity aimed at generating income.
TK, part two of Art. 6 of the Law of July 17, 2002 No. 124-Z “On the establishment and procedure for increasing the minimum wage” (hereinafter - Law No. 124-Z)). If the employee's salary is below the minimum wage, he needs to make an additional payment to the minimum wage (part three of article 6 of Law No. 124-Z). When determining the additional payment to the minimum wage, the amount of wages includes accrued wages for the work performed and hours worked, as well as incentive payments (allowances, bonuses) related to the performance of the employee's labor duties (part two of article 6 of Law No. 124-З, article 57 of the Labor Code). Compensatory payments and payments not related to the employee's performance of his labor duties are not taken into account in the amount of wages when determining the additional payment to the minimum wage (part three of article 6 of Law No. 124-З).

So an organization that decides to combine a corporate event with business negotiations will need to take care of drawing up documents from which it would be clear which costs were incurred simply within the framework of a corporate party, and which ones are aimed specifically at establishing and maintaining business relationships. Such documents include, in particular, a report on entertainment expenses approved by the head of the organization. But at the same time, each expense named in the report must be confirmed by the relevant primary documents (letter of the Ministry of Finance of Russia dated 10.04.14 No. 03-03-РЗ / 16288).

Finally, do not forget that hospitality expenses are normalized: during the reporting (tax) period, they can be included in other expenses in an amount not exceeding 4% of the taxpayer's labor costs for this reporting (tax) period (p. 2 article 264 of the Tax Code of the Russian Federation).
What to do with all these costs in tax accounting? Unfortunately for the managers, it will not be possible to take into account such expenses in taxation (letters of the Ministry of Finance of Russia dated December 20, 2005 No. 03-03-04 / 1/430, dated September 11, 2006 No. 03-03-06/1/796 and dated 13.07.11 No. 03-03-06/1/420, decisions of the FAS of the Far Eastern District dated 07.02.07 No. Ф03-А73/06-2/5053 and the Eighteenth Arbitration Court of Appeal dated 18.11 .14 ​​No. 18AP-11851/2014 in case No. A76-11084/2014). The fact is that one of the prerequisites for recognizing costs for taxation (both under the general system and under the simplified tax system) is their compliance with the criteria established in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation. And one of them - expenses incurred for the implementation of activities aimed at generating income.