New Year's expenses. New Year gifts for employees. Taxation Order on the allocation of New Year gifts to university employees

For beauty salon owners, a gift to an employee remains the most optimal motivational tool. The cost of gifts varies - from inexpensive sweets and soft toys to household appliances and accessories. Let's figure out what the Labor Code says about this and how to fill out an order for a gift to an employee.

Accounting for gifts to employees - regulatory issues

The owner of the salon can encourage his employee who effectively and efficiently performs his job duties in several ways - by declaring gratitude to him, paying him a bonus, awarding him with a valuable gift, a certificate of honor, introducing him to the title of the best in the profession, etc. (part one of Article 191 Labor Code of the Russian Federation). True, employees can receive gifts not only for work achievements, but also on holidays.

In accordance with Labor legislation, the head of a beauty industry enterprise is not at all obliged to regulate in local acts the procedure for issuing and keep records of gifts to employees. At the same time, by recording the grounds and conditions of the donation in internal documents, the manager will help himself.

1. This will eliminate questions from the tax authorities. Read about how to calculate personal income tax on a gift.
2. The document will eliminate possible errors when processing the issuance of gifts.
3. This will help increase employee loyalty.

If the owner of a beauty salon decides to make a gift to a municipal or government employee, then he should limit the amount to 3,000 rubles. (Article 575 of the Civil Code of the Russian Federation). The law prohibits giving them gifts worth more than a specified amount in connection with their official position or performance of official duties. Exceptions are cases of donation in connection with protocol events, business trips and other official events (Clause 2 of Article 575 of the Civil Code of the Russian Federation). But keep in mind that in this case, a gift worth more than 3,000 rubles will be considered the property of the state. The employee will be obliged to transfer them according to an act to the body in which he holds the position (clause 2 of Article 575 of the Civil Code of the Russian Federation).

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Conditions, accounting and procedure for issuing gifts

In order to keep accounting records of gifts to employees, fix the conditions and procedure for issuance, it is not at all necessary to make a separate local act. The necessary points can be included in existing documents, for example, internal labor regulations, provisions on social guarantees, bonuses, or a collective agreement (if any) (part one of Article 8 of the Labor Code of the Russian Federation).

They should include all cases when the salon manager deems it necessary to make gifts, record the procedure for documenting gift giving, determine the categories of employees and the maximum cost of surprises. Thus, it is worth establishing that gifts worth up to 2,000 rubles are purchased for craftsmen, up to 4,000 rubles for cosmetologists, up to 6,000 rubles for managers, and up to 1,000 rubles for employees’ children.

Order for a gift to an employee - sample

To confirm the targeted nature of spending on gifts, you need to correctly register their purchase and issuance. Therefore, first of all, the head of a beauty industry enterprise is obliged to issue an order for holding a festive event and an order for a gift for an employee. It is better to buy gifts centrally under a sales contract. In it we indicate the following important parameters:

• on the name of the product (clause 3 of Article 455 of the Civil Code of the Russian Federation);
• on the quantity of goods (clause 3 of article 455, article 465 of the Civil Code of the Russian Federation);
• on the price of the goods (clause 2 of Article 494, clause 1 of Article 500 of the Civil Code of the Russian Federation).

Sample order for a gift to an employee

ORDER
"___" ___________ 2016 No. ____

About rewarding employees with gifts

Due to ____________

I ORDER:

1. Organize rewarding of employees with gifts according to the attached list.

2. The chief accountant ________ allocate funds for the purchase of gifts at the rate of 2,000 rubles. for each employee.

3. The manager __________ to purchase gifts and draw up a statement for their receipt.

4. The administrator _________ give gifts to employees based on the statement within the period from___ to ______

5. I reserve control over the execution of this order.

Director _________ (signature) ___________ (transcript)

Manager ________ (signature) _________ __ (transcript)

Administrator __________ (signature) _____________ (transcript)

Gifts purchased at retail must be confirmed by receipts and delivery notes.

We recommend that the fact of issuing gifts be recorded in the order of encouragement in forms No. T-11 and T-11a, and in the statement. The latter is compiled in any form. It is also worth making a record of the award in the work book and the employee’s personal card.

Sample statement for issuing gifts

REPORT OF GIFTS FOR ________ (event)

_______ (date)

________ (address)

In total, gifts were given out in the amount of 15,000 rubles.

Director _______________ (signature) ________ (transcript)

Accountant ________________ (signature) _________ (transcript)

New Year holidays are a time for gifts. And employers often adhere to this good tradition, giving gifts to the children of employees. We will talk about the tax consequences of giving children's gifts and their accounting in our consultation.

New Year's gifts for employees' children: taxation

The cost of gratuitously transferred property is considered an expense not taken into account for profit tax purposes (clause 16 of Article 270 of the Tax Code of the Russian Federation). Therefore, it is impossible to reduce taxable income on New Year's gifts given to children of employees.

It will not be possible to take into account New Year's gifts in expenses for the simplified tax system (Article 346.16 of the Tax Code of the Russian Federation).

For the purpose of calculating VAT, the transfer of ownership of goods free of charge is recognized as a sale (paragraph 2, paragraph 1, paragraph 1, article 146 of the Tax Code of the Russian Federation). Therefore, VAT must be charged on the market value of the transferred New Year's gifts (clause 2 of Article 154 of the Tax Code of the Russian Federation). Accordingly, input VAT on purchased gifts can be deducted if there is a properly executed invoice (clause 2 of Article 171 of the Tax Code of the Russian Federation).

Naturally, we are talking about a non-monetary gift. After all, the transfer of funds is not subject to VAT (Clause 1, Article 146 of the Tax Code of the Russian Federation).

Personal income tax on children's New Year's gifts

If the transferred New Year's gifts, together with other gifts given to an individual during the calendar year, did not exceed 4,000 rubles, personal income tax does not need to be withheld (clause 28 of Article 217 of the Tax Code of the Russian Federation). In this case, an individual is understood as an employee or the child himself, depending on who the transfer of the New Year’s gift is documented to.

Otherwise, if “gift” income exceeds 4,000 rubles per year, it will be necessary to withhold personal income tax from the immediate cash income of the individual recipient of the gift (including the day the gift is issued, if it is transferred in money).

Contributions from New Year's gifts

If a New Year's gift is given to an employee's child (or even to the employee himself as a representative of the donee), there is no need to charge insurance premiums, because the gift is not issued within the framework of labor or civil law relations (clause 1 of article 420 of the Tax Code of the Russian Federation, clause 1 of art. 20.1 of the Federal Law of July 24, 1998 No. 125-FZ).

If the recipient of the New Year’s gift is the employee himself, then in order to avoid claims from regulatory authorities, it is advisable for the employer to conclude a gift agreement with the employee. After all, the transfer of property under a gift agreement is not recognized as an object of taxation (clause 4 of Article 420 of the Tax Code of the Russian Federation).

An order for the distribution of New Year's gifts to children of employees can be issued in any form.

Accounting for New Year's gifts for employees' children

Let's look at an example of how to reflect in accounting the acquisition and transfer of children's New Year's gifts to employees, provided that the market value of 1 unit. gift is 2,500 rubles (including 18% VAT) and the transfer of gifts is not subject to personal income tax, since the cost of gifts did not exceed 4,000 rubles per employee during the year.

Often you need a sample order 2019 for New Year's gifts for children of employees. We present to our readers an example of how to fill out this document. Now personnel officers don’t have to worry about inventing their own uniform.

What do we give?

Let us say right away that the legislation does not establish any prohibitions related to the type of gifts given to employees and their children. Anything that might be suitable for this role can become a present. Moreover, labor legislation does not prohibit this (Article 191 of the Labor Code of the Russian Federation, Article 572 of the Civil Code of the Russian Federation).

As a rule, gifts are given out on certain holidays. There are no restrictions on their value in the law. The value of the gift is at the discretion of the company management. Gifts for children of employees are usually given for the New Year. In this case, a sample order for New Year's gifts for children of employees is required.

Gifts made to employees and their children for the holiday that are not related to the fulfillment of an employment contract do not reduce income tax and the single tax on the simplified tax system of 15%. Gifts can be taken into account as expenses only if they are remuneration for the employee’s work.

Registration

As a general rule, the transfer of gifts to the children of employees occurs under a gift agreement (Clause 1, Article 572 of the Civil Code of the Russian Federation). However, a written agreement must be concluded only if the price of the gift is more than 3 thousand rubles. Since the cost of New Year's gifts for children is usually much less, written contracts are not concluded with employees (clause 1 of Article 572, clause 2 of Article 574 of the Civil Code of the Russian Federation).

The decision to issue is formalized with an order for New Year gifts for children of employees (see sample at the end of the article). The text of the document indicates:

• what is the purpose of giving gifts?
• to whom gifts are given;
• cost of gifts;
• the need to conclude a written contract if their value exceeds the limit established by law;
• the fact of familiarization with the order of the responsible persons.

Especially for our readers, our specialists have prepared an order for New Year's gifts for children of employees. You can download the sample, current for 2019, using the direct link to.

It is better to document the issuance of gifts. For this purpose, a statement drawn up in any form is used.

As for taxes, personal income tax must be withheld from the cost of gifts if the value of the gift exceeds 4 thousand rubles. per year (clause 28, article 217, clause 2, article 226 of the Tax Code of the Russian Federation). Exceptions to this rule are listed in paragraph 8 of Article 217 of the Tax Code of the Russian Federation.

Insurance contributions for compulsory pension, social (including NS and PZ), medical insurance do not need to be charged. Donation agreements are not subject to insurance premiums (letter of the Ministry of Finance of the Russian Federation dated December 4, 2017 No. 03-15-06/80448).

Does a legal entity give gifts to employees for the New Year? The following must be taken into account:

1. If the value of the gift is more than 3000 rubles, then, according to paragraph 2 of Article 574 of the Civil Code of the Russian Federation, it is necessary to draw up a gift agreement in writing;
2. To purchase and give gifts you must draw up an order and also prepare list of gifts for employees. For a sample Order and Statement, see the end of the article.
3. Gift cost up to 4,000 rubles is not subject to personal income tax. From the excess amount, it is necessary to withhold personal income tax from the employee and pay tax to the budget. Pay attention! The non-taxable amount of 4000 rubles is calculated cumulative total from the beginning of the year for each employee;
4. Insurance premiums for New Year's gifts for employees are not taxed, because do not fall under the object of taxation in accordance with Article 420 of the Tax Code of the Russian Federation;
5. The cost of gifts is necessary charge VAT, in this case, “input” VAT can be offset if there is an invoice from the supplier;
6. In income tax expenses the cost of gifts will not be taken into account.

Order for the purchase and issuance of gifts (sample)

Order No. 1-POD

for the purchase and distribution of gifts to employees for the New Year

Moscow

1. Buy New Year gifts for employees for 2,000 rubles each;
2. Issue funds to the accountable person (courier) S.I. Vishnyakov for the purchase of gifts;
3. Give gifts to employees according to the list below;
4. Issue gifts to employees to Chief Accountant N.P. Luchinkina based on the statement no later than December 28, 2018.

List of employees:

Abunova N. S.
Sortikov M. E.
Vishnyakov S. I.
Poluchkina I. V.
Krozhikov A. E.
Luchinkina N. P.

General Director _____________________ (Logarilik E.K.)

Statement for issuing New Year's gifts (sample)

List of New Year's gifts

Appendix to Order 1-POD

From 12/03/2018

Responsible Chief Accountant __________________ (Logarilik E.K.)

We will tell you how to issue children's New Year's gifts. Is it necessary to include the cost of gifts in the base for calculating personal income tax and contributions? We'll show you how to calculate mandatory payments.

We found out whether tax authorities will require insurance contributions from the cost of children's New Year's gifts. Indeed, this year, for the first time, this issue will be resolved by inspections, and not by funds. To avoid unnecessary expenses, draw up three documents. Samples are in the article. Don't forget that the rules for personal income tax and contributions are different. For personal income tax there is a non-taxable limit on the annual value of gifts, but for contributions there is no limit.

• Important article:

Issuing children's New Year's gifts: documentation

To account for children's New Year's gifts, fill out two required documents. In some cases, you will also need an agreement.

Order. Prepare an order for issuing gifts and have it signed by the head of the company. Sample 1 below. The company gives children's New Year's gifts to employees free of charge. To make it clear that these are gifts for children for the New Year, an order is needed. Attach to it a list of children for whom the gifts are intended.

Statement. Make a list of gifts. Sample 2 below. Such a statement will allow you to determine which employees received gifts and who did not.

Donation agreement. In most cases, there is no need to draw up a contract. Usually all gifts are the same in value, and the price per piece is below 3,000 rubles.

The gift agreement can be oral or written (Article 574 of the Civil Code of the Russian Federation). If the gift is less than 3,000 rubles, it is not necessary to draw up a gift agreement. It will be oral. And the fact of donation will be confirmed by the delivery of gifts. So, draw up written agreements only if you give children gifts worth more than 3,000 rubles. Sample 3.

Do I need to pay personal income tax?

Check whether the value of all gifts to an employee for the year falls within the non-taxable limit. Do not withhold tax if the total value of gifts that the employee received from the company during the year is 4,000 rubles. or less. Withhold tax from the excess (clause 28, article 217 of the Tax Code of the Russian Federation).

Example:

When do you need to pay personal income tax on a gift?

The company gave employees children's New Year's gifts. The cost of each is 2500 rubles.

Installer O.M. Petrov They gave out two gifts - he has two children. There were no other gifts during 2017.

The total annual cost of gifts is 5,000 rubles.

Excess - 1000 rub. (5000 - 4000). From this amount, the accountant calculated personal income tax - 130 rubles. (1000 ₽ × 13%).

Tax was withheld from salary.

Is it necessary to pay fees if children's New Year's gifts are issued?

For contributions, the value of the gift does not matter. Gifts are not subject to contributions, since they are not related to wages. After all, the child does not have an employment relationship with the company. Such gifts cannot be classified as payments and remuneration under employment or civil contracts (Article 420 of the Tax Code of the Russian Federation, paragraph 1 of Article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ).

But sometimes, during checks, funds charge additional contributions from the cost of children's New Year's gifts. The reason is that controllers consider gifts to be payment in kind or incentives for work. One can argue with this. The courts are on the side of the companies (resolution of the Arbitration Court of the North Caucasus District dated August 6, 2015 No. F08-4089/2015 in case No. A32-27379/2014, etc.).

Arbitration practice dates back to the period when Federal Law No. 212-FZ of July 24, 2009 was in force. Recently, tax authorities announced that they will not take into account judicial practice on old disputes that relate to periods before 2017 (letter of the Federal Tax Service dated September 14, 2017 No. BS-4-11/18312).

There is no judicial practice regarding contributions from gifts for the period when they came under the control of tax authorities. But the judges' approach is unlikely to change. The norms of the Tax Code on contributions are almost no different from the norms of Law No. 212-FZ.