How to set a cash limit per year. Correct calculations of the limit at the cash register. fine for accumulating cash in excess of the established limit at the organization's cash desk

Any domestic enterprise in the process of implementing its trading activities must resort to the use of cash. This application finds its place in the payment of wages, settlements with accountants and contractors.

Cash balance limit for 2017

No economic concept will ever exist forever. It became possible to hand over excess balance only with the introduction of financial responsibility. An amount that exceeds the limit will result in an unpleasant surprise for enterprises in the amount of up to 50,000 rubles. The Bank of Russia announced changes to some approved provisions regarding work with cash transactions. From June 1, 2014, the company’s cash desk will be able to hold circulating money without restrictions on size and timing.

Cash limit calculation

It is worth considering that each organization has the right to independently determine the scale of the amount of funds in the cash register. When approving a certain limit level, a company is obliged to pay attention to the type of its activity. In addition, the company is obliged to take into account the total cash flow in the cash register. In this case, the calculation takes into account both the volume of received and issued funds. This rule is taken into account in paragraph 2 of the Order of the Central Bank of the Russian Federation. Organizations that have separate divisions in their composition, cash goes to the head structure of the company and creates a total cash register.

There are two methods for calculating the limit, which are presented in Regulation No. 3210-U.

Regulation No. 3210-U specifies two options for establishing a cash limit. One option is determined from the amount of funds received, and the second - from the amount of issued working capital.

Option #1

Calculation of the cash register limit for 2017, based on the amount of funds received, is calculated using the formula:
• L = V / P x N, where L is the cash balance limit;
• V - the amount of money credited;
• P - estimated time interval
• N is the time interval between the days of cash delivery to the Central Bank of the Russian Federation.

As stated in paragraph 2 of the resolution of the Central Bank of the Russian Federation, if an organization was registered not long ago and does not have a single volume of cash from the cash desk, then in this case it is necessary to take into account the estimated volumes of cash disbursement.

Calculation of the cash limit for 2017, based on the amount of funds issued, is carried out using the formula:

Option No. 2

• L = R / P x N, where L is the cash limit,
• R - the amount of funds issued, excluding wages and social payments for the estimated period of time,
• P - estimated time, which must be no more than 92 days,
• N - Number of days

Funds used for payroll and other payments are not taken into account when calculating the cash limit in 2017.

“Balance limit” = “amount of money disbursed for the billing period” / “Settlement period from 1 to 92 days” * Number of days from the date of withdrawal of money from the bank”

Formation of limits

A company that uses cash in its work determines the limit of money in the cash register by means of issuing an administrative document. In practice, this document is an order from the company manager to determine the cash limit. The regulations of the Central Bank and other instructions do not contain special requirements for the order on the cash limit. Each enterprise has the right to establish its own form of writing such an order, and also has the right to recalculate the established limits. If the data used in the calculation has changed, then the limit need not be recalculated.

The Central Bank of the Russian Federation has provided each company with fairly wide and convenient opportunities in terms of choosing the optimal cash limit, but when calculating the organization’s cash balance, the declared limit must be calculated strictly in ruble currency.

Return back to Cash Limit 2017

Today in Russia, small businesses receive benefits under the cash limit. Thus, representatives of small businesses received an abolition of the restriction on the amount of money stored. They can keep as many financial resources as they want in the cash register. However, entrepreneurs can use this benefit only from the moment when the corresponding instruction is issued to the enterprise in the form of an order.

Cash balance limit for 2017 for small businesses latest news

Benefits apply only to small firms. These include companies with an income of up to 800 million rubles over the past year, which do not have more than half of third-party organizations and more than a quarter of funds among their founders, and whose number of employees over the past year does not exceed one hundred.

It is worth saying that for small organizations there is no need to coordinate with anyone an order on the cash limit in the cash register. There are several options for counting. One of them is as follows: the volume of cash receipts in rubles is divided by the billing period and multiplied by the period between the days the money is deposited at the bank.

Calculation of the cash limit for small businesses in 2017

A sample order and calculation of the balance are carried out depending on whether there is revenue or not. Thus, the restriction in the presence of revenue is calculated as follows: the total volume of receipts for goods sold is divided by the billing period, and then multiplied by the number of working days between delivery operations to a banking organization.

If there is no revenue, then the calculation looks different: the amount of cash issued is divided by the established billing period and multiplied by the time between receiving cash from the bank.

Cancellation of the cash limit for small businesses by law

The main criterion for an enterprise to have the right to cancel the cash balance limit is to be included in the list of small businesses. A company that has an income of 800 million rubles per year can be recognized as a representative of a small business, while the average number of employees per year should not exceed 100.

In this case, you can cancel restrictions on cash balances. This decision is made by the head of the company, and it is approved in the form of an order.

Order to cancel the cash limit for small businesses

If you, as a manager, draw up an order for the limit to be lifted at your micro-enterprise or small enterprise, then it will serve as the main basis for the absence of these restrictions. Therefore, you can store the amount you want without depositing it in the bank.

This benefit is provided for all small business representatives without exception. In this case, the procedure is such that in the document itself you refer to the instructions from the Bank of Russia.

Sample order to cancel the cash limit for small businesses

A sample will be presented for an individual entrepreneur. At the top of the sheet, write down the words “Individual Entrepreneur” and your last name. Below in the center place the word “Order” and its specific number.

Order to cancel the cash limit

From a new line, indicate that in this order you are canceling another order on the limit and now you can store funds for enterprises without restrictions on the balance. All that remains is to sign.

Is a cash limit necessary for small businesses - expert opinion

Experts' opinions on this matter are divided. The first believe that by lifting restrictions on cash balances, entrepreneurs will get rid of unnecessary headaches: by issuing one order for the organization, it will be possible not to track balances at the end of the working day and actively use them for needs.

Others, on the contrary, believe that periodically depositing money in the bank is a guarantee of the safety of finances.

The Regulations on the procedure for conducting cash transactions, approved by the Bank of Russia on October 12, 2011 No. 373-P, have been applied by organizations and individual entrepreneurs since 2012; the editors continue to receive questions from readers about the procedure for applying this Regulation. In particular, about establishing a cash balance limit.

Calculation and approval procedure

Clause 1.2 of Regulation No. 373-P establishes that in order to conduct cash transactions, a legal entity or individual entrepreneur establishes the maximum allowable amount of cash that can be kept in the cash register after displaying in the cash book (Form No. KO-4) the amount of cash balance at the end working day. This maximum allowable amount is called the cash balance limit. The head of the organization (individual entrepreneur) issues an order on the amount of the established cash balance limit.

The procedure for determining the cash balance limit is given in the appendix to Regulation No. 373-P.

If an organization (individual entrepreneur) has cash proceeds, then the cash balance limit is calculated according to the formula given in paragraph I of the specified appendix.

If there is no cash proceeds, then the calculation is made according to the formula given in paragraph II of the appendix.

Availability of separate divisions

If a separate division of a legal entity has a current account with a bank, then it independently sets and approves the cash balance limit for the separate division (clause 1.2 of Regulation No. 373-P).

If a separate division does not have a bank account, then the cash balance limit is set for the organization as a whole, taking into account cash stored in separate divisions (clause 1.3 of Regulation No. 373-P).

For what period is the cash balance limit set?

The regulations do not establish restrictions on the period for which a specific amount of the cash balance limit is approved. Therefore, this period may not be indicated in the order (instruction) of the head of the organization (individual entrepreneur).

Regulation No. 373-P does not contain any indication of the need to revise the established limit, nor does it prohibit such a revision. This means that an organization (individual entrepreneur) has the right to revise the established cash balance limit as necessary. For example, when there is an increase (decrease) in revenue from the sale of goods (works, services), or an increase (decrease) in the need for cash to make payments.

Setting a limit on estimated costs

The newly created LLC, when calculating the cash balance limit according to the 2nd formula, included the receipt of cash from a bank account for business trips and household needs on average 100,000 rubles. per month. And if we need a larger amount, will we be able to withdraw it from the current account or will we be able to withdraw money only within the limit of the amount included in the calculation?

The cash balance limit is calculated solely for the purpose of monitoring the cash balance in the cash register at the end of the working day.

Cash in the cash register at the end of the day in excess of the established limit is considered free cash, which a legal entity or individual entrepreneur is required to keep in bank accounts (clause 1.4 of Regulation No. 373-P).

The expected volume of cash withdrawals, which is used when calculating the cash balance limit, does not affect the amount of cash that the organization will actually receive from the bank in accordance with its needs. The main thing is that at the end of the day the balance of funds in the cash register does not exceed the established limit.

What calculation period should be taken to determine the cash balance limit if the LLC operates on a 5-day work week? The LLC was registered in June. The estimated period between the days of receiving cash on a check at the bank is 7 business days.

The calculation period can be taken as the average monthly number of working days for the period June - December 2013. The total working days in this period according to the calendar of a 5-day working week is 150, the average monthly number of working days is 21.4 (150 days: 7 months).

The cash balance limit is:

100,000 rub. : 21.4 days x 7 days = 32,710 rubles.

If necessary, the cash balance limit can be revised in the future based on the actual indicators of any billing period, but not more than 92 working days.

Setting a limit on estimated revenue

The individual entrepreneur registered in April. In April and May, preparations were made for entrepreneurial activity (concluding a lease agreement, purchasing goods, etc.). During this period there was no cash in the cash register. In fact, activities in the field of retail trade on UTII began in June. What indicator should be used to calculate the cash balance limit for April-May?

Since in April and May cash transactions were not carried out by an individual entrepreneur, there is no need to set a limit on the cash balance in this period.

With the start of activities in the field of retail trade, as a result of which the entrepreneur receives cash proceeds, it is necessary to issue an order on compliance with cash discipline in accordance with the requirements established by Regulation No. 373-P, including approving the cash balance limit. The limit is calculated based on the expected volume of cash receipts for goods sold.

Cash limit for small businesses in 2016

The retail store is open daily. We plan to hand over the proceeds to the bank once every 7 days.

Since the activity as a result of which the entrepreneur will receive cash proceeds begins in June, it is advisable to take the average monthly number of working days for the period from June to December inclusive for the billing period. Taking into account that the store is open daily, the number of working days for the specified period coincides with the number of calendar days in this period.

June-December 2013 accounts for 214 calendar days. The average per month is 30.6 days (214 days: 7 months).

Let's calculate the cash balance limit:

500,000 rub. : 30.6 days x 7 days = 114,379 rubles.

1. Overlimit at the cash register
2. Formulas for calculating the cash limit of an enterprise

Every company that operates with cash must understand that it is undesirable to keep all available funds in its own cash register. There is a certain cash limit - the maximum amount that can remain in the organization's cash vault at the end of the day. All funds above this norm are above the limit and must be transferred to the bank for placement in the company’s current account.

The accounting department of the enterprise independently calculates the cash limit in the cash register, based on formulas from the Regulations of the Central Bank of the Russian Federation dated November 12, 2011 No. 373-P. There is no need to approve the resulting figure in the servicing bank; it is enough to record it in an administrative document signed by the head of the organization. For example, in a specially issued order establishing a limit on cash balances. According to the procedure for conducting cash transactions, this obligation applies to all organizations working with “cash”, however, from July 1, 2014, small businesses and individual entrepreneurs are exempt from it.

Overlimit at the cash register

Responsibility for calculating the cash balance limit and its compliance lies with the organization itself, and control over the cash discipline of the company is assigned to the bank. If during an audit (which the bank is obliged to conduct at least once every 2 years) a violation is detected, the bank records it and notifies the tax inspectorate on form No. 0408026. The decision to bring the company to administrative responsibility is made by the Federal Tax Service.

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What is meant by violation of cash balances:

• if the organization does not have an order on the limit, that is, it has not been established, any money in the cash register, except for “salaries”, will be above the limit;
• accumulation of an amount exceeding the limit is a direct violation of the limit;
• It is prohibited to store cash that has not been registered according to receipt documents;
• funds for wages and other payments to employees are not considered excess, provided that they are issued to employees within 3 days.

Any of these violations is punishable by an administrative fine in the amount of 40–50 thousand rubles. from the organization and 4–5 thousand rubles. from an official. That is why it is important not only to comply with the norm of cash balances, but also to calculate it correctly, based on the volume of cash receipts to the cashier of the enterprise for a certain period.

Formulas for calculating the cash limit of an enterprise

The Central Bank, in its Regulation No. 373-P, offers 2 formulas for calculating the cash limit of an enterprise: for organizations that receive cash proceeds, and for companies that have no cash flow.

In the first case, the norm of cash balances is calculated as follows:

where L is the limit size,

V – the amount of funds received at the cash desk during the billing period;

P – number of days for which the calculation is made (cannot be more than 92 days);

N – frequency (in working days) of placing money into a bank account based on an announcement about cash delivery (maximum 7 days).

The second formula looks like

where L is the cash limit in the cash register,

R – volume of cash disbursements (except for “salary” money) for the period under review;

P – billing period;

N – the period elapsed between receiving cash from the bank based on a check (no more than 7 days).

The N indicator can be increased to 14 working days if there is no bank branch in the locality where the enterprise operates.

Let's look at how to correctly calculate the cash limit using a simple example.

The retail trade enterprise Prima LLC received revenue for the quarter (92 days) in the amount of 4,000,000 rubles. The store is open seven days a week and delivers “cash” to the bank every other day. Using the formula we get:

4,000,000 / 92 * 2 = 87,000 rubles.

If revenue is sent to a bank account less frequently, say once a week, then the limit can be set higher (about 217,000 rubles).

Second example:

Secunda LLC does not accept cash from the public. The company's operating hours are from Monday to Friday; money is received at a bank branch by check once a week. The volume of withdrawals from the cashier's safe in April 2014 amounted to 560,000 rubles. According to formula No. 2, the cash limit at the cash desk is:

560,000 / 22 * ​​5 = 127,000 rubles.

In both cases, the calculations do not involve targeted funds “set aside” by the cashier for payments to the organization’s employees.

Some areas of commercial activity, depending on their specifics, are inextricably linked with cash payments with suppliers or clients. And settlements within the company itself or the business of an individual entrepreneur, for example, with employees, are far from uncommon. Thus, no matter how convenient non-cash transactions are, it is not always possible to keep cash flows exclusively within bank accounts. Some transactions can be carried out in real money, that is, they form cash flows. Next, the question comes down to how much cash flows through a particular individual entrepreneur or company, as well as what the daily write-offs are. The difference between receipts and write-offs affects the cash balance in the cash register. The cash balance limit is a parameter that a company or individual entrepreneur can set to control its own cash.

How to calculate the cash limit

The cash register limit cannot be defined as an arbitrary value. In this matter, certain rules must be observed. The procedure for calculating the cash limit was approved in Bank of Russia Directive No. 3210-U dated March 11, 2014 (as amended on June 19, 2017). This document offers two options for defining this value.

The first method is suitable for companies and individual entrepreneurs that regularly receive, or plan to regularly receive cash payments for goods and services from buyers and customers. The calculation is based on real or projected revenue indicators.

The calculation is done using the formula:

Value L is the cash register limit, V is the amount of money received at the cash register for goods, works or services sold. The P indicator represents the calculation period for which the volume of cash receipts in working days is taken into account, and it cannot exceed 92 days. The last value - N - is the number of working days between depositing cash at the bank. This period cannot last more than 7 working days in general cases or more than 14 days if the activity is carried out in a locality where there is no bank.

If it is beneficial for a businessman to set a higher cash balance limit, he can use the so-called peak values ​​for cash receipts in the calculation.

Calculation of the cash limit based on actual revenue, example:

Let’s assume that the amount of cash received at the enterprise’s cash desk was: for October 2016 – 105,500 rubles, for November – 211,500 rubles, for December – 432,100 rubles (peak value). Funds are deposited into the bank daily.

Thus, the cash balance limit for 2017 can be calculated as follows:

L = (105,500 + 211,500 + 432,100) / (21 + 21 + 22) * 1 = 11,705 rubles.

The second formula is more suitable for those business entities that do not accept cash payments from customers, but work with cash to pay for incoming expenses for the purchase of goods, works or services.

The formula for this case will look like this:

In this calculation, R is the amount of cash issued during the billing period. This value does not take into account employee salaries and other similar payments. P – settlement period in working days, for which the amount of cash issued in working days is determined, N – time period between the dates of receipt of cash from the bank. Similar to the previous formula, in this calculation P should not be more than 92 working days, and N cannot exceed 7 or 14 days, respectively.

Calculation of the cash limit based on the amount of cash expenses, example:

In 2016, the company issued funds to employees in the following amounts: in October - 33,400 rubles, in November - 28,650 rubles, in December - 44,100 rubles. Cash withdrawals from the current account were made once every 5 days.

The cash limit calculation for 2017 will be:

L = (33,400 + 28,650 + 44,100) / (21 + 21 + 22) * 5 = 8,293 rubles.

Both calculations show rounding of the partial cash balance limit amount. It should be noted that the Bank of Russia Directive does not provide a clear rule on whether the cash limit should be set in full rubles or accurate to the nearest kopeck. Representatives of the Ministry of Finance and the Federal Tax Service undertook to determine this point, who, in their letter dated March 6, 2014 No. ED-4-2/4116@, came to the conclusion that limits should be rounded according to mathematical rules to whole rubles.

Order on cash limit

Thus, depending on the situation, companies or individual entrepreneurs can independently choose the calculation formula that is most suitable for their case. The cash balance limit is established by an order signed by the director of the organization or the entrepreneur himself. This order about the cash limit provides a specific calculation.

Allowing an over-limit cash balance at the established limit is permissible only on days when employees are paid or on bank days off, if they are working days for the company.

Is it necessary to calculate the cash balance limit?

Several years ago, any cash payments by companies or individual entrepreneurs had to be limited. Simply put, every business entity that deals with cash in its work was required to calculate this limit. No default settlement meant the allowable cash balance was zero.

The situation has changed since June 2014, when the cash limit for small enterprises was abolished (paragraph 10, paragraph 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014). Thus, in 2017, the cash limit for individual entrepreneurs and LLCs is not mandatory.

However, there is an interesting point to consider. The cash balance limit, approved by internal order before June 1, 2014, did not automatically lose its relevance with the introduction of legislative changes. Simply put, up to this point small businesses were obliged, and after that they had the right to set a limit. If a limit is set, it must be respected. Conversely, if for some reason the company is no longer interested in adhering to the established calculation, it must be canceled, also issuing an appropriate order to cancel the previously existing cash balance limit.

There is no need to set a cash limit for small businesses in 2017. And if you have set a limit, you will have to comply with it. We'll tell you how to calculate the cash register limit, and if it's not needed, cancel it.

Who may not install cash limit for 2017

There is no cash balance limit for 2017 for small businesses. Just as in 2017 there is no need for a cash limit for individual entrepreneurs. After all, a simplified procedure for conducting cash transactions has been established for both. This is stated in paragraph 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014.

For a company to be included in the preferential category, it must comply with three limits. They are named in Article 4 of the Federal Law of July 24, 2007 No. 209-FZ. This is the limit:

• by number of personnel. The average headcount for the past year should be no more than 100 people;
• participation shares of other companies. The share of large and foreign organizations is no more than 49 percent in the authorized capital of a limited liability company or joint stock company; the share of the state, constituent entities of the Russian Federation, municipalities, public and religious organizations, foundations is no more than 25 percent in the authorized capital of a limited liability company. There are exceptions though;
• income for last year excluding VAT - no more than 800 million rubles.

If you are using the simplified method, try keeping records in the new service " ". The program itself generates a primary account, including receipts, consumables and a cash book.

How to set a cash limit in 2017

How much money can remain in the cash register at the end of the working day is decided by the head of the organization. He also decides how often to deposit excess proceeds to the bank.

For calculating the cash limit for 2017 use a special methodology (established in paragraph 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014). Then they approve it by order (see below). This cash limit in 2017 was not agreed upon either with the bank or with the tax inspectors.

The company has cash proceeds

If the company has cash revenue, determine the limits for the billing period, taking into account how much cash was received for goods sold, work performed, services rendered. The formula is:

The billing period can be taken arbitrarily:

• which precedes the calculation (for example, for the last quarter);
• in which cash revenue was maximum;
• the same period last year.

The billing period includes all days of work, but not more than 92 (clause 1 of the appendix to the Bank of Russia directive dated March 11, 2014 No. 3210-U).

Cash limit in 2017 for small businesses can be rounded according to the rules of mathematics or downwards (letters of the Bank of Russia dated September 24, 2012 No. 36-3/1876, Federal Tax Service of Russia dated March 6, 2014 No. ED-4-2/4116).

Example:The procedure for calculating the cash limit for 2017

RASSVET LLC calculates cash limits for 2017 taking into account cash receipts for January-March 2016. The company has no separate divisions. The proceeds are deposited in the bank every fifth day.

The company works seven days a week. Therefore, the billing period is 90 working days (31 days + 28 days + 31 days). Receipts for the first quarter of 2016—RUB 1,850,000:

• in January - 500,000 rubles;
• in February - 600,000 rubles;
• in March - 750,000 rubles.

The cash register limit is RUB 102,777.77. (RUB 1,850: 90 days × 5 days).

Based on these data, the head of the organization, by his order, established cash balance limit for 2017(for the first quarter) - 103,000 rubles.

Prepare an order on the cash limit for 2017 with a calculation attached (sample below).

Order for cash limit for 2017 (sample)

Limited Liability Company "RASSVET"

№ 6

Moscow

1. Set a cash limit in the main cash register for the first quarter of 2017 in the amount of 103,000 rubles.

2. Bring the cash balance limit to the attention of the senior cashier to the chief accountant.

CEO Ivanov I.I. Ivanov

Example:Cash limit for 2017 for an LLC using the simplified tax system

LLC "RESOURCES" purchases recyclable materials from the population. The company has no separate divisions. Money is withdrawn from the bank account every three days. Cash limit for LLC in 2017 calculated according to accounting data for January-March 2016.

The company operates five days a week. The billing period is 56 working days (15 days + 19 days + 22 days). Turnover on the credit of account 50 “Cashier” excluding payments to employees - RUB 1,130,000:

• in January 2016 - 400,000 rubles;
• in February 2016 - 360,000 rubles;
• in March 2016 - 370,000 rubles.

The maximum cash balance was 60,535.71 rubles. (RUB 1,130,000: 56 days × 3 days). Therefore, the cash balance of the enterprise was limited to a limit of 60,000 rubles. The same amount was stated in the order.

I have a question
We calculated the cash balance limit using the formula. The amount turned out to be quite large - almost 10 million rubles. Do we have the right to set such a large limit?

Yes, you have the right. The balance limit is determined by one of two formulas from Bank of Russia Directive No. 3210-U dated March 11, 2014. This document does not set a maximum limit on the limit amount. Therefore, no matter how big the result the company gets, it has the right to approve it as a limit. And if the enterprise is small, then limits may not be set at all (paragraph 10, paragraph 2 of Directive No. 3210-U). An order to waive the limit is sufficient. From the date of such an order, you can keep any amount of cash indefinitely

How to lift the cash limit for small businesses in 2017

If the head of a small business decides not to set a cash limit, he issues an order (see below).

Order to cancel the cash limit for a small enterprise (sample)

Limited Liability Company "Chaika"

Moscow

Order on the cash limit for 2017№ 7

I ORDER:

1. In 2017, keep cash in the cash register without setting a limit on the cash balance.

2. Appoint cashier A.N. as responsible for the safety of funds. Sidorov.

Director Strelnikov I.S. Strelnikov

The following have been familiarized with the order:

Chief Accountant Ardova O.A. Ardova

Cashier Sidorova A.N. Sidorova

If an organization acquires the status of a small enterprise within a year, then from that moment it has the right to stop determining the cash balance limit (letter of the Bank of Russia dated September 3, 2015 No. 29-1-1-6/6103). It is safer to cancel previously established limits using a separate order (see below).

Order to cancel the order to establish a limit on money in the cash register (sample)

Moscow

Order to cancel the cash limit for 2017 № 28

I ORDER:

1. From October 1, 2017, cancel the order establishing a limit on the balance of funds in the cash desks of the organization’s divisions dated January 1, 2017.

2. From October 1, 2017, keep cash in the cash register without setting a limit on the cash balance.

3. Appoint cashier I.Yu. Zhuravleva to be responsible for the safety of funds.

Director Ivanov A.V. Ivanov

The following have been familiarized with the order:

Chief Accountant Sokolova A.S. Sokolova

Cashier Zhuravleva I.Yu. Zhuravleva

What are the penalties for exceeding the cash limit?

The cash limit for small businesses in 2017 will have to be observed if it was once established and not cancelled. Otherwise, inspectors may impose a fine of up to 50,000 rubles. (Part 1 of Article 15.1 of the Code of Administrative Offenses of the Russian Federation). And an official can be fined 4000-5000 rubles.

For organizations and entrepreneurs that belong to small and medium-sized businesses, inspectors can replace the fine with a warning if:

• the violation was committed for the first time;
• no material damage;
• there is no threat of natural or man-made emergency situations;
• there is no harm or threat to the life and health of people, animals and vegetation, the environment, historical and cultural monuments, or the security of Russia.

This follows from Part 3 of Article 1.4, Part 3 of Article 3.4, Part 3.5 of Article 4.1, Article 4.1.1 of the Code of Administrative Offenses of the Russian Federation.

However, there are two cases when you can exceed the cash limit at the till. The first is on the days of payment of salaries, benefits, scholarships, social benefits and other payments that relate to the salary fund. Funds for these purposes can be kept in the cash register for five working days. After this period, hand over the excess cash to the bank. And the second case is on weekends and holidays, if cash transactions are carried out on these days. Collect excess proceeds for such days no later than the first business day established for depositing excess proceeds to the bank.

The company must set the maximum amount of cash that can be constantly in the cash register: for this purpose it is determined cash limit. Sample order with calculation attached- lower on the page.

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Here you can download the cash limit order for 2019 for free.

The order is issued by the head of the organization for any period - month, quarter, year, etc. The validity period of the cash register limit may not be specified. Then you can work with him until a new order is issued. Calculation formulas and illustrative examples are given below.

How to calculate the cash limit for 2019

The company independently establishes the procedure for calculating the cash limit. There are two options: based on the organization’s revenue or cash disbursement volume

Cash limit calculation: based on revenue

The first method is based on the organization’s actual or planned revenue. It is more suitable for those who sell goods or provide services for cash. In this case, the cash limit formula will be:

Limit = Revenue / Billing period x Days

The billing period is no more than 92 business days of the company. You can choose it arbitrarily, taking into account, for example, seasonality or “peak” revenues of previous years.

Days are the number of working days between the dates of depositing money into the bank; the duration of this period should be no more than 7 days, and in areas where there is no bank - no more than 14.

Example. In the 4th quarter, the cash desk of Solnyshko LLC received:

• in October - 130,500 rubles,
• in November - 345,000 rubles,
• in December - 146,900 rubles.

Money is deposited in the bank every day. How to calculate the cash limit for 2019?

We calculate using the formula above:

(RUB 130,500 + RUB 345,000 + RUB 146,900) / (22 days + 20 days + 21 days) x 1 = 9879.4

The resulting figure must be rounded to whole rubles. Thus, the cash register limit is 9879 rubles.

Calculation of the cash register limit: based on the volume of cash dispensed

The second method is suitable for those who mainly use cash to pay for purchases or services. The cash limit formula will be based on the volume of cash dispensed:

Limit = Issue / Billing period x Days

Example. Tiger LLC in the 4th quarter of 2017 issued employees a report for payment for household goods:

• in October - 30,000 rubles,
• in November - 45,000 rubles,
• in December - 60,000 rubles.

Money was withdrawn from the current account every 5 working days. The cash limit calculation will be as follows:

(30,000 rub. + 45,000 rub. + 60,000 rub.) / (22 days + 20 days + 21 days) x 5 = 10714.3

Rounding up to whole rubles, we get 10,714 rubles.

Cash discipline for online cash registers in 2019

Cash discipline presupposes compliance with the rules for cash payments, including the determination of the cash limit.

Since cash is used not only in trade organizations, but also where there is movement of cash, cash discipline applies to all legal entities. For example, CCT is needed when:

• payment of wages,
• money collection,
• return or issuance of borrowed funds,
• receiving or depositing cash at the bank,
• settlements with accountable persons.

When using an online cash register, legal entities must still fill out the PKO, RKO, cash book and determine the cash limit. But some documents may not be kept.

So, after installing an online cash register, it is no longer necessary to use the register and certificate of the cashier-operator.

Cash limit for small businesses in 2019

In 2019, there is no need to set a cash limit for small businesses and individual entrepreneurs. All individual entrepreneurs are also allowed not to use incoming and outgoing orders and a cash book, that is, cash discipline is simplified for them. You can confirm the revenue received when maintaining records without PKO and RKO using Z-reports or strict reporting forms. But refusing orders can complicate monitoring of employees: there will be no confirmation that the employee received the money.

If you refuse the cash register limit, you need to issue an order to cancel it. Be sure to indicate in the document from what date the cash register procedure changes.

Let's take a closer look at cash discipline for individual entrepreneurs and organizations under different tax regimes, including those who use online cash registers.

Cash discipline for individual entrepreneurs on the simplified tax system in 2019

The use of a simplified taxation system does not exempt individual entrepreneurs from complying with the requirement of cash discipline.

Individual entrepreneurs using the simplified tax system have their own characteristics:

• They must record cash transactions in the Income and Expense Accounting Book (KUDiR).
• If an entrepreneur using the simplified tax system took money from the cash register for personal purposes, there is no need to reflect this operation in KUDiR (since this is not considered an expense under the simplified tax system).
• It is not necessary to set a cash limit, maintain PKO, RKO and cash book - the entrepreneur himself chooses the accounting method.

Cash discipline for individual entrepreneurs on UTII in 2019

There is still time before the deadline, but it is better to set up an online checkout in advance. Firstly, you will have time to get used to the new rules, secondly, you will have time to apply for a tax deduction of up to 18,000 rubles, and thirdly, you will be able to immediately appreciate the benefits:

• ease of payment,
• savings on BSO printing,
• ease of inventory,
• efficiency in customer service.

Order a cash register from us - complete with OFD and FN for 15 or 36 months and the cash register program "MoySklad Cash Desk" for Win, Android or Linux. We will provide online training and help you import products and prices.

Cash discipline for LLCs on the simplified tax system in 2019

Cash discipline for LLCs has its own peculiarities. Note that:

• It is necessary to set a cash limit and ensure its compliance.
• Companies must maintain PKO, RKO and cash book.
• An employee is appointed within the company who is responsible for the correct execution of cash transactions.
• All transactions with funds must be recorded.
• Funds received must be used only for the purposes for which they were issued.
• An LLC has expenses where cash cannot be used. For example, payments for rent of real estate, payments on dividends or interest on a loan.

When paying in cash, the transaction amount should not exceed 100,000 rubles. But if the buyer is an individual, there are no restrictions.

Frequently asked questions about cash limit

What cash on hand limit can small businesses set?

For small businesses in 2019, there is no need to set a cash limit. Confirmation - instruction of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U. If the company decides to determine the cash limit, the formula will depend on the volume of revenue or money issued.

How often should a company recalculate its cash limit?

This is decided by the head of the organization. The Central Bank of the Russian Federation does not specify a period, but the letter of the Central Bank dated February 15, 2012 No. 36-3/25 states that the cash limit should be reviewed if the volume of cash receipts or withdrawals has changed significantly.

When can you exceed the cash limit?

Exceeding the cash register limit is allowed in the following cases:

• issuance of salaries, scholarships and other payments,
• Company work on weekends and holidays.

Who sets the cash limit?

The head of the company determines the procedure for calculating the cash limit based on the economic characteristics of the enterprise.

Is it necessary to set a cash limit for an LLC in 2019?

Yes. All organizations are required to determine the cash limit for 2019. Sample order with calculation attached

Is cash discipline required for individual entrepreneurs?

Yes. But for individual entrepreneurs, cash discipline is simplified: they may not maintain PKO, RKO, cash book and not set a cash limit.

Is cash discipline observed at online cash registers in 2019?

Yes. But if you installed an online cash register, then some cash documents may not be maintained: for example, a cashier’s journal. Read more

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