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Labor costs when applying the standard system. The procedure for calculating and paying salaries How to take into account personal income tax

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

Stages of work on payroll accounting in an organization:

  • payment of personal income tax and contributions.

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

Wage expenses are written off against the cost of production or goods, therefore the following accounts correspond to account 70:

  • for a manufacturing enterprise - 20 account “Main production” or 23 account “Auxiliary production”, 25 “General production expenses”, 26 “General (administrative) expenses”, 29 “Servicing production and facilities”;
  • for a trading enterprise - account 44 “Sales expenses”.

The wiring looks like this:

D20 (44.26,…) K70

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

Salary deductions

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Deductions from salary reduce the amount of accruals and go through the debit of account 70. As a rule, all employees have one deduction - personal income tax. Here account 70 corresponds with account 68 “Calculations for taxes and fees”, posting:

D70 K68

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

D70 K76

Calculation of insurance premiums

Account 70 is not included in postings for insurance premiums, because they are not accrued to employees and are not deducted from their salaries.

Insurance premiums are included in the cost of production, i.e. pass through the debit of accounts 20 (26,29,...) or 44 in correspondence with account 69 “Calculations for social insurance and security”. 69 accounts usually have subaccounts for each contribution. Wiring:

D20 (44, 26, …) K69

Payment of wages

After the salary is accrued on the credit of account 70, and personal income tax and other deductions are withheld on the debit of account 70, the remainder is paid to the employees. Payment can be made either from the cash register or through a bank (money is transferred to the accounts of employees from the organization’s current account), i.e. Account 70 corresponds with either account 50 “Cashier” or account 51 “Cash Account”, posting:

D70 K50(51)

Transfer of personal income tax and contributions

No later than the day following the day of salary payment, the organization is obliged to pay personal income tax. Insurance premiums, including insurance premiums, are paid by the 15th of the following month. Payment is made from the current account (account 51), the debt to the Federal Tax Service and funds is closed (accounts 68 and 69). Postings:

D68 K51 - personal income tax paid

D69 K51 – fees paid

Example of payroll with postings

Employees were paid salaries for March 2019, personal income tax was withheld, and insurance premiums were calculated. Accounting for account 70 is carried out without analytics for employees, for account 69 - with subaccounts for each contribution. Expenses for salaries and contributions are included in account 20.

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

04/15/2019 - insurance contributions to the Pension Fund, Federal Migration Service, and Social Insurance Fund were paid.

Contributions:

  • in the Pension Fund of Russia (22%) - 16,500 rubles
  • to the Federal Migration Service (5.1%) - 3,825 rubles
  • FSS (2.9%) - 2,175 rubles
  • FSS injuries (0.9%) - 675 rubles

Postings for all operations:

date Wiring Sum Contents of operation
31.03.2019 D20 K70 75 000 Salary accrued
D70 K68.NDFL 9 750 Personal income tax withheld
Insurance premiums charged:
D20 K69.pfr 16 500 - to the Pension Fund of Russia
D20 K69.fms 3 825 - to the FMS
D20 K69.fss1 2 175 - in the Social Insurance Fund (temporary disability)
D20 K69.fss2 675 - in the Social Insurance Fund (injuries)
10.04.2019 D68.NDFL K51 9 750 Personal income tax listed
D70 K50 65 250 Employees' salaries were paid from the cash register
15.04.2019 Insurance premiums listed:
D69.pfr K51 16 500 - to the Pension Fund of Russia
D69.fms K51 3 825 - to the FMS
D69.fss1 K51 2 175 - FSS (temporary disability)
D69.fss2 K51 675 - FSS (injuries)

Keeping accounting records in the online service Kontur.Accounting is convenient. Quick establishment of a primary account, automatic payroll calculation, collaboration with the director.

30.09.2016

To classify any payments as labor costs under the simplified tax system, it is first necessary that they be provided for in employment agreements (contracts) and (or) collective agreements. And since all simplifications use the cash method of accounting for income and expenses, the tax base can be reduced only after certain payments are issued to employees.
How labor costs are formed when applying the simplified tax system and what you need to pay attention to when taking into account certain types of additional payments and payments to employees is described in this article.

Employee compensation costs

Firms using the simplified tax system with the object “income minus expenses” recognize labor costs in the manner established for income tax payers, that is, in accordance with Article 255 of the Tax Code (clause 6, clause 1, article 346.16 of the Tax Code of the Russian Federation). According to this article, expenses for remuneration of employees include any types of expenses in their favor, if they are provided for in an employment or collective agreement.

List of labor costs

Such expenses include, in particular:

  • salaries accrued to the company's personnel;
  • bonuses for performance;
  • additional payments related to working hours and working conditions (for night work,
    in a multi-shift mode, for combining professions, etc.);
  • labor costs during forced absence;
  • compensation for unused vacation;
  • average earnings retained by the employee in cases provided for by labor legislation;
  • accruals to employees released due to the reorganization of the company, as well as reduction of its staff;
  • one-time rewards for length of service;
  • regional coefficients and allowances for work in difficult climatic conditions;
  • expenses for remuneration of employees who are not on the company's staff for performing work under civil contracts (for example, a contract or an assignment);
  • payments under compulsory and voluntary insurance contracts for employees;
  • reimbursement to employees of the cost of paying interest on loans (credits) for the purchase or construction of housing, but not more than 3% of the amount of labor costs.

The standard for recognizing interest on voluntary medical insurance is 6%
from the amount of labor costs.

Payment of wages in goods

Employers can pay wages not only in cash, but also in kind (products or goods) (Article 131 of the Labor Code of the Russian Federation). But such payment should be no more than 20% of accrued wages.

Issued goods are considered sold; they are simply paid not in money, but through offset (remuneration for labor). Expenses on purchased goods that were sold in this way can be taken into account for taxation (clause 23, clause 1, article 346.16 of the Tax Code of the Russian Federation). This means that remuneration in kind can be reflected as part of “simplified” expenses.

Advance payment of wages

Employees must be paid wages at least every half month (Article 136 of the Labor Code of the Russian Federation).
There are two options for accounting for salary advances as expenses.

  1. Advances on wages are reflected in expenses on the date of payment from the cash register or transfer to employee accounts. Since simplifiers recognize labor costs at the time of debt repayment, then by issuing an advance, the company pays off its debt for the first half of the month. Tax authorities agree with this accounting option (letter of the Federal Tax Service of the Russian Federation for Moscow dated December 31, 2004 No. 21-14/85240).
  2. The salary advance is taken into account in expenses on the last day of the month. Since wage arrears arise only after wages are accrued, advances issued to employees are recognized as expenses on the day the wages are accrued (the last day of the month).

Since both options for accounting for advances on wages do not contradict the norms of the Tax Code, the company has the right to choose the option that is more convenient for it.

Personal income tax from employee income

Organizations and entrepreneurs with the object “income minus expenses” have the right to take into account personal income tax withheld from employee income as part of the accrued amounts of wages. This opinion was expressed by the Ministry of Finance in a letter dated November 9, 2015 No. 03-06/2/64442.

The fact is that “income-expenditure” simplifiers can write off as expenses the amounts of taxes and fees paid in accordance with the legislation of the Russian Federation (clause 22, clause 1, article 346.16 of the Tax Code of the Russian Federation).

At the same time, the Tax Code does not exempt simplifiers from the duties of tax agents when paying remuneration to individuals (clause 6 of Article 346.11 of the Tax Code of the Russian Federation). In particular, when paying income to their employees, they are required to withhold the accrued amount of personal income tax.
from the income of employees (Article 226 of the Tax Code of the Russian Federation).

Moreover, personal income tax must be withheld from any funds that are paid to individuals or on their behalf to third parties. But paying personal income tax at the expense of the tax agent’s own funds is unacceptable.

Consequently, personal income tax from the income of employees cannot be reflected as part of the expenses of the simplified tax system of the company (entrepreneur) on the basis of subparagraph 22 of paragraph 1 of Article 346.16 of the Tax Code.

However, the provisions of subparagraph 6 of paragraph 1 and paragraph 2 of Article 346.16 of the Tax Code allow “simplified workers” to take into account labor costs when calculating the single tax according to the rules of Article 255 of the Tax Code. That is, in the manner prescribed for calculating income tax.

In turn, Article 255 of the Tax Code states that labor costs include any accruals to employees provided for by the laws of the Russian Federation, labor agreements (contracts) and (or) collective agreements.

And since personal income tax is taken into account as part of accrued wages, the Ministry of Finance concludes that the amount of this tax can also be taken into account as part of labor costs.

Let us note that in its earlier letter dated February 22, 2007 No. 03-11-04/2/48, the Ministry of Finance already stated that personal income tax from employee salaries can be taken into account in “simplified” expenses
for wages.

Arbitration practice also confirms this position. For example, FAS Moscow District
in resolution dated February 22, 2005 No. KA-A41/775-05, the tax authorities’ decision to hold the company accountable for including personal income tax in expenses was invalid. The arbitrators indicated that the payment of tax is a labor expense since it is withheld
from wages accrued to employees. A similar conclusion was made by the judges
FAS Moscow District in resolution dated December 17, 2009 No. KA-A40/13654-09.

Also, a simplifier can take into account as expenses payments under civil contracts (for example, under a work contract) to employees who are not on the payroll (clause 21 of Article 255 of the Tax Code of the Russian Federation).

Entrepreneur salary

Entrepreneurs using the simplified tax system cannot act as employers in relation to themselves. Therefore, they do not have the right to accrue and pay wages to themselves and, therefore, do not have the right to include the costs of paying them into “simplified” expenses (letter of the Ministry of Finance of Russia dated January 16, 2015 No. 03-11-11/665).

Employee compensation

Is it possible for a “simplified” person to take into account subscription costs if such costs are not listed in the closed list? If the accounting literature is issued in the name of the accountant, then the company can pay for it as compensation for the use of the employee’s personal property
for official purposes. Moreover, the payment can be taken into account as part of labor costs. Neither personal income tax nor contributions to extra-budgetary funds are paid from it.

In order for a company to take into account compensation for employee expenses (for the use of property), the following must be provided:

  • in the employment contract with the accountant, indicate in detail the expenses for which literature he will be compensated for;
  • issue an order for the company with a list of literature, the cost of which the company will compensate the employee.

The amount of compensation for the employee's expenses, of course, should not exceed the cost of the subscription. And this cost must be confirmed by subscription receipts paid by the employee.

One-time payment of financial assistance

Amounts of one-time payment of financial assistance to employees of an organization for annual leave, provided for in an employment contract, reduce the base for the “simplified” tax.
This was confirmed by the Russian Ministry of Finance in a letter dated September 24, 2012 No. 03-11-06/2/129. Financiers pointed out that the provisions of subparagraph 6 of paragraph 1 of Article 346.16 of the Tax Code allow “simplified workers” to take into account, in particular, labor costs. In this case, you should be guided by the procedure prescribed in Article 255 of the Tax Code (clause 2
Art. 346.16 NK). In turn, this norm establishes that labor costs include any types of expenses incurred in favor of the employee, if they are provided for in an employment contract or collective agreement.

The exception is the costs listed in Article 270 of the Code. According to officials, financial assistance for vacation, provided for by an employment or collective agreement, the amount of which depends on the employee’s salary and compliance with labor discipline, is an element of the remuneration system. After all, these payments are directly related to the individual’s performance of his labor function.

The position of the financial department is confirmed by judicial practice. In particular, the Presidium of the Supreme Arbitration Court of the Russian Federation came to the same conclusion in Resolution No. 4350/10 dated November 30, 2010.

Payment of temporary disability benefits

Simplified workers pay temporary disability benefits to their employees
in the manner established by Federal Law of December 29, 2006 No. 255-FZ.

The benefit for the first three days of illness of the employee is paid from his own funds,
and from the fourth day - at the expense of the Social Insurance Fund (clause 1, part 2, article 3 of Law No. 255-FZ). For persons who voluntarily pay contributions to the Social Insurance Fund, the fund pays benefits for all days of incapacity for work.

The amount of temporary disability benefits depends on the employee’s insurance coverage.
It is calculated using the formula:

The reference years are the two calendar years preceding the year of onset of the disease. The number of calendar days for this period is 730.

The calculation of the benefit amount includes payments for which insurance premiums are calculated.
In this case, actual earnings cannot exceed the maximum base value established for the corresponding calendar year for calculating insurance contributions to the Social Insurance Fund. Let's assume the benefit is paid in 2016. Two accounting years - 2014 and 2015. The maximum value of the base will be 624,000 rubles established for 2014, and 670,000 rubles for 2015.

If the assignment and payment of benefits is carried out by several policyholders (when working for more than one employer), the average earnings are taken into account in an amount not exceeding the limit by each of these policyholders separately.

“Simplers” can take into account in expenses the amount of additional payment of hospital benefits before actual earnings (clause 25 of Article 255 of the Tax Code of the Russian Federation). The main thing is that such additional payment is provided for in the collective agreement or other regulatory act of the company (letters from the Ministry of Finance of the Russian Federation
dated December 23, 2009 No. 03-03-05/248, dated May 21, 2010 No. 03-03-06/1/340).

But keep in mind: if a company applies the simplified tax system with the object “income,” then it is impossible to reduce the single tax by the amount of the additional payment to the actual earnings of the benefit (letter of the Ministry of Finance of the Russian Federation dated February 6, 2012 No. 03-11-06/2/20).

Simplifications with the object of taxation “income” reduce the accrued single tax by the amount of insurance premiums (including “for injury”) transferred to the Pension Fund of the Russian Federation, the Social Insurance Fund, the Federal Compulsory Medical Insurance Fund, and hospital benefits issued at one’s own expense, as well as on payments under voluntary personal insurance contracts in favor of workers. However, the single tax cannot be reduced by the amount of sick leave benefits paid in connection with an accident at work or an occupational disease (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation).

Unlike payers of the simplified tax system with the object “income,” firms using the income-expenditure simplified tax system can reduce not the tax itself, but their income by the amount of the listed payments, that is, take them into account
in expenses when calculating the single tax (clause 7, clause 1, article 346.16 of the Tax Code of the Russian Federation).

As for individual entrepreneurs, according to financiers, they have the right to reduce the income received not only by insurance premiums paid for the insurance of their employees, but also by contributions transferred for themselves in the form of a fixed payment (letters from the Ministry of Finance of the Russian Federation dated November 24, 2014 No. 03-11-12/59538, dated June 20, 2014 No. 03-11-11/29737, dated May 24, 2013 No. 03-11-11/18972, dated April 29, 2013 No. 03-11 -11/15001).

The emergence of civil rights and obligations in labor relations, according to the Labor Code of Ukraine dated December 10, 1971, is recorded in the employment agreement or contract. In turn, the basis of the employee-employer relationship under an employment contract is labor and its payment. The Labor Code does not specify the list of expenses designated by the term “wages”; however, the inclusion (or non-inclusion) of payments to employees in the legally defined concept of “wages” affects the taxation of both enterprises and individuals, as well as the calculation of social security contributions. insurance…

The importance of the wage structure for enterprise taxation

The enterprise taxation system provides for a reduction of taxable income for certain expenses established by the Law of Ukraine “On Taxation of Enterprise Profits” as amended on May 22, 1997 No. 283/97-VR with amendments and additions ( Further- Law on Profit).

In accordance with paragraph 5.6.1 of Art. 5 of the Profit Law, the taxpayer’s gross expenses include labor costs for individuals who are in an employment relationship with such a taxpayer. Payroll expenses that reduce taxable income include payroll expenses basic and additional wages and other types of incentives and payments.

Attention should be paid to the fact that the Profit Law allows payments related to wages (basic, additional and other compensation payments) to be included in gross expenses. in cash or in kind, established by agreement of the parties. That is, the agreements of the parties must be recorded in the primary documents.

In order to avoid misunderstandings with regulatory authorities and rational planning of “tax” and other expenses of the enterprise for wages, it is advisable to record in the primary documents the wage structure adopted at the given enterprise (within the limits of current legislation). Such primary documents include:

    Regulations on the wage structure adopted at this enterprise;

    administrative and organizational documents (orders, instructions, staffing table, etc.);

    employment agreement (contract);

    collective agreement.

For example, if a collective agreement (or any other primary document) provides for the enterprise’s obligation to carry out social payments related to wages as “other incentive and compensation payments”, then the enterprise will be able to reduce taxable income by the amount of these expenses. On the contrary, if the primary documents of the enterprise do not state that such payments are included in the wage fund in accordance with the current legislation of Ukraine, then these expenses will not reduce taxable income, and the source of their coverage will be the profit that will remain at the disposal of the enterprise after taxation.

As you can see, knowledge of the salary structure, as well as competent preparation of primary documentation, can to some extent help optimize personnel costs and save the company from possible questions from, for example, tax authorities.

It should be noted that don't turn on included in gross expenses, regardless of the agreement of the parties, amounts of material assistance that are not subject to personal income tax. In addition, in accordance with clause 5.3 of Art. 5 of the Profit Law are not included in gross expenses:

    Payments not related to the conduct of business activities of the enterprise. Let us recall that according to clause 1.32 of Art. 1 of the Law on Profit, economic activity is an activity aimed at generating income. So, for example, paying wages to employees running charitable projects at the enterprise will not reduce the taxable income of the enterprise.

    Payments that are not confirmed by relevant settlement, payment and other documents, the mandatory maintenance and storage of which is provided for by current regulations.

To detail the expenses included in basic, additional and other compensation payments, let’s consider the salary structure.

Salary structure

In accordance with the Law of Ukraine “On remuneration” dated March 24, 1995 No. 108/95-VR with amendments and additions ( Further- Law on wages) wage- this is a remuneration, usually calculated in monetary terms, which, according to the employment contract, the employer pays to the employee for the work performed by him.

A single regulatory document that defines in detail the structure of wages, in addition to the Law on Wages, is the Instructions on Wage Statistics, approved by order of the Ministry of Statistics of Ukraine dated January 13, 2004 No. 5 ( Further- Instruction No. 5). When planning a particular project, drawing up a business plan, or simply considering labor costs in order to reflect their structure in the primary documents of the enterprise, it is necessary first of all to classify these costs.

According to the Law on Remuneration and Instruction No. 5, the wage fund consists of three components: basic wages, additional wages and other incentive and compensation payments included in the wage fund.

1. Basic salary- this is remuneration for work performed in accordance with established labor standards (standards of time, production, service, job responsibilities). It is established in the form of tariff rates (salaries) and piece rates for workers and official salaries for employees.

A detailed list of expenses included in this section is given in clause 2.1 of Instruction No. 5. For example, according to Instruction No. 5, the basic wage fund also includes the amount of interest (commission) charges depending on the amount of income (revenue) received from sales of products (works, services), if they are the basic salary and the cost of products issued to employees in kind.

2. Additional salary- this is remuneration for work in excess of established standards, for labor success and ingenuity and for special working conditions, which includes:

a) additional payments, allowances, guarantee and compensation payments provided for by current legislation. According to Instruction No. 5, these are payments for combining positions; performing the duties of a temporarily absent employee; for work in difficult, harmful and especially difficult and harmful working conditions; high professional skill; class for drivers (drivers) of vehicles; performing particularly important work for a certain period of time; knowledge and use of a foreign language at work, etc.;

b) bonuses related to the fulfillment of production tasks and functions.

This section also includes bonuses for long service, which are systematic, regardless of sources of funding. Remunerations and incentives that are provided once a year or are of a one-time nature are not included in this section.

In accordance with Instruction No. 5, the additional wage fund includes a number of other payments - in amounts and with restrictions provided for by current legislation. For example, payment for work overtime, on holidays and non-working days and at night, amounts related to the indexation of workers’ wages and compensation for the loss of part of their wages due to violation of payment terms; the cost of uniforms provided to employees free of charge, uniforms that can be used outside the workplace and remain for personal permanent use, or the amount of the discount in the case of the sale of discounted uniforms, etc.

As noted, when examining these expenses in detail, it is necessary to refer to the primary sources - the Law on Remuneration and Instruction No. 5.

3. Other incentives and compensation payments included in the wage fund. These include payments in the form of remunerations based on the results of work for the year, bonuses under special systems and regulations, compensation and other monetary and material payments that are not provided for by acts of current legislation or are carried out in excess of legally established norms.

It is necessary to pay attention to the fact that Instruction No. 5 in this section refers to the salary structure social payments in cash and in kind. For example, payments that are of an individual nature (payment for apartments and rental housing, dormitories, goods, grocery orders, subscriptions to health groups, subscriptions to newspapers and magazines, prosthetics, compensation for the cost of fuel issued to employees in cases not provided for by current legislation). In addition, social benefits included in wages include:

    payment or subsidies for food for employees;

    the cost of travel tickets, which are personally distributed among employees, and the latter’s reimbursement of the cost of travel on public transport.

Taxation of employees and social insurance

Income in the form of wages accrued (paid) to the taxpayer in accordance with the terms of the employment contract in accordance with clause 4.2.1 of Art. 4 of the Law of Ukraine “On Personal Income Tax” dated May 22, 2003 No. 889-IV ( Further- Law No. 889) are included in the total monthly taxable income for individuals.

For the purposes of applying Law No. 889, the term “wages” also means incentive and compensation payments or other payments and rewards that are paid (provided) to the taxpayer in connection with employment relations in accordance with the law. According to paragraph 1.5 of Art. 1 of Law No. 889, persons who accrue (pay) taxable income (including in the form of wages) in favor of the taxpayer are tax agents. The duty of tax agents is to withhold tax at a certain rate from the income received by individuals and pay it to the budget (clause 8.1.1 of Article 8 of Law No. 889).

It should be noted that Instruction No. 5 was developed without taking into account the specific application of Law No. 889. In this regard, Law No. 889 defines taxable and non-taxable income independently of Instruction No. 5. At the same time, virtually all expenses included in wages by the Wage Law and Instruction No. 5, are subject to personal income tax.

Not taxed personal income tax:

1) expenses included to the additional salary fund as:

    the cost of housing, coal, utilities, communication services provided free of charge to certain categories of workers and the amount of funds to reimburse their payment in accordance with the Resolution of the Cabinet of Ministers of Ukraine “Some issues of taxation on personal income of the cost of freely provided coal and coal briquettes” dated April 14, 2004 No. 462;

    expenses related to the provision of free travel to employees of railway, aviation, sea, river, road transport and urban electric transport (not taxed in accordance with paragraph “a” 4.2.9 of Article 4 of Law No. 889);

    the cost of freely provided uniforms (uniforms of some categories of employees) issued for temporary use to employees in accordance with current legislation (in accordance with paragraph 4.3.14 of Article 4 of Law No. 889);

2) expenses included to the fund of other incentive and compensation payments in the form of insurance contributions of enterprises for long-term life insurance of employees in an amount that does not exceed 15% of the wages of such employees and not more than the subsistence minimum for an able-bodied person established as of January 1 of the reporting year, multiplied by 1.4 and rounded to the nearest 10 UAH per month (in 2007 this amount was 740 UAH)

Insurance premiums are charged (withheld) on the amount of wages, including basic and additional wages, as well as other incentive and compensation payments, including in kind, which are subject to taxation from the income of individuals. This requirement is contained in:

    Law of Ukraine “On collection for compulsory state pension insurance” dated June 26, 1997 No. 400/97-VR, regarding payment of contributions to the Pension Fund;

    Law of Ukraine “On the amount of contributions for certain types of compulsory state social insurance” dated January 11, 2001 No. 2213-III, regarding the payment of contributions to compulsory state social insurance in connection with temporary disability, contributions to compulsory state social insurance in case of unemployment;

    Law of Ukraine “On insurance tariffs for compulsory state social insurance against industrial accidents and occupational diseases” dated February 22, 2001 No. 2272-III, regarding the payment of contributions for compulsory state social insurance against industrial accidents and occupational diseases that resulted loss of ability to work.

In conclusion, readers should be warned: the current legislation of Ukraine, unfortunately, is imperfect; various regulations (including those regulating wages) often contradict each other. Especially often, regulatory authorities have questions related to the attribution of certain payments to gross expenses. At the same time, with the correct legal preparation of the primary documents of the enterprise, it is possible to avoid paying personal income tax on some payments. It is certainly impossible to consider all the nuances of this issue in one publication.

In any case, before making a final decision on controversial (unclear) issues related to the taxation of wages and equivalent payments, we recommend that the HR manager seek advice from the relevant specialist of the enterprise.

Article provided to our portal
editorial staff of the magazine

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

Additional wages are fundamentally different from the main one; they have their own calculation nuances and other problems. Therefore, it is important for business managers and ordinary workers to know how it is formed and what influences its size.

What is included in the additional salary?

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

When forming the general wage fund, you need to take into account only the payment for the first three days of sick leave, and all other compensation is paid by the insurance fund.

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

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

Other categories of citizens entitled to full sick pay are also noted:

  • disabled people working in production;
  • veterans of the Great Patriotic War;
  • workers injured at work;
  • citizens with three or more minor children in their care;
  • employees who are on leave due to employment and labor regulations.

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

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

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

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

The calculation scheme, in this case, will differ from that provided for calculating vacation pay: the total amount of salary for a period of time equal to 1 year is calculated and divided by the number of days the person worked.

Calculation of additional wages

Let's consider the procedure for generating payments in a specific case:

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

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

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

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

We calculate the average wage per day (B):

B = 483,200/226 = 2183 rubles.

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

C = 2183 * 6 = 12828 rubles.

Vacation calculation. Let’s not come up with new data and calculate the amount due to the same employee for using 28 days of vacation.

Composition of expenses and recognition conditions

A complete list of labor costs is given in Article 255 of the Tax Code of the Russian Federation. The payments listed in it can be grouped into the following categories:

  • payments based on tariff rates, official salaries, piece rates (to employees who are on the staff of the organization, not on the staff, etc.);
  • incentive and incentive payments and allowances (bonuses for production results, allowances to tariff rates, etc.);
  • compensation payments related to working hours or working conditions (overtime bonuses, compensation for unused vacation, etc.);
  • reimbursement of interest costs on loans and borrowings for the purchase of housing;
  • expenses associated with the maintenance of employees (cost of free housing, food, special clothing as required by law, etc.);
  • contributions to reserves for upcoming vacation pay and for the payment of annual remuneration for long service in accordance with Article 324.1 of the Tax Code of the Russian Federation.

In addition, subject to the restrictions provided for in paragraph 16 of Article 255 of the Tax Code of the Russian Federation, labor costs may include costs under contracts for voluntary life insurance of employees, voluntary pension insurance, non-state pension provision, as well as additional contributions from the organization to the funded part of labor pensions.

In order for all of the listed costs to be included in the calculation of income tax, they must simultaneously satisfy the following conditions:

  • be provided for by the norms of Russian legislation (current norms of legislation of the former USSR), labor agreements (contracts) and (or) collective agreements (paragraph 1 of Article 255 of the Tax Code of the Russian Federation, Article 423 of the Labor Code of the Russian Federation, letters of the Ministry of Finance of Russia dated September 18, 2009 No. 03-03-06/4/20, dated February 21, 2008 No. 03-03-06/1/122, Federal Tax Service of Russia dated September 23, 2005 No. 02-1-08/195 and dated October 31, 2005 No. MM-8-02/326);
  • meet the criteria provided for in paragraph 1 of Article 252 of the Tax Code of the Russian Federation (costs are economically justified, documented, aimed at generating income).

The list of labor costs that can be taken into account when taxing profits is not closed (clause 25 of Article 255 of the Tax Code of the Russian Federation). That is, they can also include other expenses that are not directly stated in Article 255 of the Tax Code of the Russian Federation, but meet the specified conditions.

As part of your labor costs, include payments to employees both in cash and in kind.

Situation: Is it possible to take into account when calculating income tax additional payments to individual employees who have an academic degree or have received a state award? ?

Additional payments for an academic degree and for state awards can be taken into account, provided that they are related to the professional and labor achievements of the employee and are provided for by the remuneration system.

Let me explain.

Labor costs include, but are not limited to:

  • surcharges and allowances;
  • incentive payments.

This is provided for in paragraph 2 of Article 255 of the Tax Code of the Russian Federation.

Additional payments for an academic degree are part of the salary if:

  • they are provided for in the employment contract;
  • An academic degree has been awarded in a specialty that is related to the employee’s professional activities.

For example, an employee has a doctorate in law and works for a consulting company that provides legal services. In this case, the additional payment for the academic degree will be an integral part of the salary, if this is provided for in the employment contract. If an employee with a similar academic degree works, for example, as the head of the sales department, such additional payments will not be economically justified.

As for additional payments for state awards, they can be qualified as incentive payments if:

  • a state award was presented for certain achievements in professional activities or for scientific achievements directly related to the employee’s production activities;
  • additional payment for state awards is provided for in a labor or collective agreement.

For example, an employee received a state award for scientific achievements in the field of microbiology. He works at a company that produces veterinary drugs. In this case, the additional payment for the state award will be stimulating. If an employee working at a given enterprise received a state award for courage shown in saving people, additional payments for such an award do not qualify as incentive payments. And they cannot be taken into account in expenses.

Thus, additional payments can be taken into account in expenses. But provided that they are provided for by the remuneration system, and the employee’s achievements are directly related to his profession and work activity in the organization.

Otherwise, additional payments can be fully recognized as an economically unjustified expense, which is in no way related to remuneration (clause 1 of article 252, clause 21 of article 270 of the Tax Code of the Russian Federation).

Situation: is it possible to take into account payments to the head of an organization, who is its sole founder, when calculating income tax??

The official position of the Russian Ministry of Finance is that it is impossible to include payments to the manager - the only founder - in expenses.

The rationale is this. The tax base for income tax is reduced, in particular, by labor costs. Labor costs mean any accruals to employees provided for by current legislation, labor or collective agreements (paragraph 1 of Article 255 of the Tax Code of the Russian Federation). From the literal content of this rule it follows that payments accrued in the absence of an employment contract do not reduce taxable profit.

An employment contract is signed by two parties: the employer and the employee (Article 56 of the Labor Code of the Russian Federation). In a situation where the head of an organization is also its sole founder, the employer and employee are the same person. And it turns out that the manager cannot conclude an employment contract with himself. And since there is no employment contract, payments in favor of the manager are not recognized as labor costs and cannot be included in the calculation of income tax.

This logic is presented in the letter of the Ministry of Finance of Russia dated February 19, 2015 No. 03-11-06/2/7790. The letter is addressed to the organization in simplified form. However, the conclusions it contains also apply to the general taxation system. Moreover, paragraph 21 of Article 270 of the Tax Code of the Russian Federation directly states: any remuneration other than those provided for in employment contracts is not taken into account in expenses.

Advice: You can include payments to the manager - the only founder - as expenses. To do this, you should draw up an employment contract with him. Given the position of the financial department, this approach is likely to cause disputes with tax inspectors. There are arguments that will help you.

The norms of Chapter 43 of the Labor Code of the Russian Federation do not apply to managers - the only founders of the organization (Article 273 of the Labor Code of the Russian Federation). However, this does not mean that other labor law standards do not apply to them. The list of persons to whom labor legislation does not apply does not include managers - the only founders (Part 8 of Article 11 of the Labor Code of the Russian Federation).

As correctly stated in the letter of the Ministry of Finance of Russia dated February 19, 2015 No. 03-11-06/2/7790, an employment contract is concluded by two people: on the one hand, the employee, on the other, the employer-organization. Labor relations with the head of the organization arise on the basis of the decision to appoint him to this position. In this case, such a decision is made by the sole founder of the organization. The founder is not limited in the selection of candidates for the position of head of the organization. He can also appoint himself to this position.

Occupying the position of general director (director, president), the sole founder performs a labor function defined by the organization’s charter. This circumstance makes it possible to conclude an employment contract with him on a general basis (Article 56 of the Labor Code of the Russian Federation). The fact that the sole founder signs the contract with the manager on behalf of the employing organization does not mean that he is a party to the contract. The party to the agreement in this case is the organization as a legal entity, and the sole founder is only its representative. Thus, there is no prohibition on concluding an employment contract with the head of an organization, who is its sole founder.

All this follows from the provisions of Articles 16, 19, 20, 56 and 57 of the Labor Code of the Russian Federation and Article 39 and paragraph 2 of paragraph 1 of Article 40 of the Law of February 8, 1998 No. 14-FZ.

This logic is also confirmed by the fact that the general rules regarding the calculation of insurance premiums from payments under an employment contract apply to the manager - the sole founder. This is directly stated in paragraph 2 of paragraph 1 of Article 7 of the Law of December 15, 2001 No. 167-FZ, paragraph 1 of part 1 of Article 2 of the Law of December 29, 2006 No. 255-FZ, paragraph 1 of Article 10 of the Law of November 29, 2010 No. 326-FZ.

As you can see, the position of the financial department does not correspond to the current labor and civil legislation. In addition, the employer’s refusal to conclude an employment contract with the head of the organization may result in a fine of up to 100,000 rubles. (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

The conclusion is obvious: an employment contract must be concluded with the manager - the sole founder. This will remove even formal obstacles to including the costs of paying for his labor as expenses that reduce taxable profit.

Situation: when calculating income tax, is it possible to take into account payments that are awarded to employees for mentoring (training interns performing production tasks)?

Yes, you can.

Taxable profit is reduced by any payments to employees in cash and (or) in kind (paragraph 1 of Article 255 of the Tax Code of the Russian Federation). The exception is the payments listed in Article 270 of the Tax Code of the Russian Federation. When calculating the tax base for income tax, they cannot be taken into account under any circumstances.

The list of labor costs that are taken into account when taxing profits is open (Clause 25, Article 255 of the Tax Code of the Russian Federation). Therefore, it can include any allowances (additional payments) provided for by the organization’s current remuneration system (Part 2 of Article 135 of the Labor Code of the Russian Federation). Including bonuses (additional payments) for mentoring. The main thing is that these payments:

  • were provided for by the norms of Russian legislation, labor agreements (contracts) and (or) collective agreements (paragraph 1 of Article 255 of the Tax Code of the Russian Federation);
  • met the criteria provided for in paragraph 1 of Article 252 of the Tax Code of the Russian Federation (costs are economically justified, documented, related to activities aimed at generating income).

This procedure is applied both when training employees and when training other persons who are not employees of the organization, but undergo an internship in it and perform production tasks (for example, on the basis of a contract).

Similar clarifications are contained in letters of the Ministry of Finance of Russia dated July 27, 2010 No. 03-03-06/1/489, dated February 22, 2007 No. 03-03-06/1/115.

Situation: is it possible to take into account the salary of a foreign employee during the period of renewal of a work permit? The permit expired, and the organization applied to the Russian Federal Migration Service for a new permit.

Yes, you can.

Foreign citizens who arrive in Russia can be hired only if they have permission to attract and use them (Clause 4, Article 13 of Law No. 115-FZ of July 25, 2002). Such a permit is issued for a period of one year (clause 3 of article 18 of the Law of July 25, 2002 No. 115-FZ). When re-issuing a permit, a situation may arise when the old permit has become invalid and the new one has not yet been issued. Salaries accrued to foreign employees during this period can be taken into account when calculating income tax as labor costs. At the same time, for the purposes of calculating income tax, it does not matter whether the organization has permission to attract foreign labor or not. This conclusion follows from the provisions of paragraph 1 of Article 255 of the Tax Code of the Russian Federation.

The Russian Ministry of Finance adheres to a similar opinion in letter dated December 26, 2005 No. 03-03-04/1/444.

What expenses cannot be taken into account?

Payments to employees listed in Article 270 of the Tax Code of the Russian Federation cannot be taken into account when calculating income tax under any circumstances. These include, for example:

  • remunerations other than those paid under labor (collective) agreements (clause 21, article 270 of the Tax Code of the Russian Federation);
  • bonuses issued to employees at the expense of special-purpose funds (retained earnings) or targeted revenues (clause 22 of article 270 of the Tax Code of the Russian Federation);
  • vacation pay for additionally provided rest under a collective agreement (in excess of that provided for in the legislation) (clause 24 of article 270 of the Tax Code of the Russian Federation);
  • material assistance (clause 23 of article 270 of the Tax Code of the Russian Federation). An exception may be payments in the form of financial assistance, which are an element of the payment system. In this case, certain conditions must be met, namely: financial assistance must be provided for by a collective agreement, related to the performance of a labor function and depend on the amount of remuneration. Such payments, for example, may include amounts of financial assistance, the payment of which is timed to coincide with the next vacation of employees. This is stated in letters of the Ministry of Finance of Russia dated May 15, 2012 No. 03-03-10/47 (addressed to the Federal Tax Service of Russia) and dated April 11, 2012 No. 03-03-06/1/192.

Contributions for compulsory insurance

For the amounts of remuneration paid within the framework of labor relations, accrue contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases (Article 7 of the Law of July 24, 2009 No. 212-FZ, paragraph 1 of Art. 20.1 of the Law of July 24, 1998 No. 125-FZ). The exception is the payments listed in Article 9 of the Law of July 24, 2009 No. 212-FZ and in Article 20.2 of the Law of July 24, 1998 No. 125-FZ. Don't pay insurance premiums on them.

Do not include accrued insurance premiums in labor costs. Attribute them to other production costs (subclause 1, 45 clause 1, article 264 of the Tax Code of the Russian Federation).

Payments in kind

Expenses for the acquisition (manufacturing) of property transferred as payment for labor also reduce taxable profit. Depending on the type of transferred property and the accounting policy applied, when assessing such expenses, one must be guided by the provisions of Articles 318, 319 and 320 of the Tax Code of the Russian Federation.

Situation: when calculating income tax, is it possible to take into account the costs of housing and travel for employees who permanently reside in another city? Payment of compensation is provided for in employment contracts.

Yes, you can. However, for this to happen, certain conditions must be met.

Firstly, expenses for housing of non-resident (foreign) employees must be economically justified and documented (clause 1 of Article 252 of the Tax Code of the Russian Federation). The attraction of employees from other cities (states) can be justified, for example, by the lack of specialists with the necessary qualifications at the location of the organization. Such expenses can be confirmed by travel tickets, hotel bills, apartment rental agreements, etc.

Secondly, payment for housing at the expense of the organization must be provided for in employment contracts concluded with non-resident (foreign) employees. Controlling agencies believe that compensation for housing and travel expenses for employees who permanently reside in another area (with the specific amount of such compensation determined) is part of their salary paid in kind. When calculating income tax, labor costs are taken into account if they are provided for in employment contracts (Article 255 of the Tax Code of the Russian Federation). In this case, the amount of remuneration is considered established if, from the terms of the employment contract concluded with a specific employee, it is possible to accurately determine what amount this employee has the right to demand from the organization based on the actual amount of work performed. And since it is impossible to pay out more than 20 percent of the salary in kind (Part 2 of Article 131 of the Labor Code of the Russian Federation), compensation for expenses for housing and travel can be included in the income tax base only within 20 percent of the total salary accrued to the employee . Such clarifications are contained in letters of the Ministry of Finance of Russia dated March 19, 2013 No. 03-03-06/1/8392, dated May 2, 2012 No. 03-03-06/1/216, Federal Tax Service of Russia dated January 12, 2009 No. BE-22-3/6. Compensation for housing costs for periods when the employee was not on the staff of the organization (an employment contract was not concluded with him) is not taken into account when calculating income tax (letter of the Ministry of Finance of Russia dated March 19, 2013 No. 03-03-06/1 /8392).

If the payment of compensation is provided not in the employment contract, but in other documents (for example, in a collective agreement), the 20 percent standard for payment of wages in kind may not be observed. However, in this case, the costs of paying compensation cannot be taken into account when calculating income tax. According to regulatory agencies, if compensation is not provided for in the employment contract, the organization has no reason to equate it with payments for the actual amount of work performed. Such compensation should be qualified as other payments made in favor of an employee that are not related to his work duties (Clause 29, Article 270 of the Tax Code of the Russian Federation). Similar clarifications are contained in the letter of the Federal Tax Service of Russia dated January 12, 2009 No. BE-22-3/6.

Advice: there are arguments that make it possible to fully take into account the costs of payment (compensation) for the cost of housing and travel of employees when calculating income tax. They are as follows.

Labor costs include any accruals in cash and (or) in kind, as well as expenses related to the maintenance of employees provided for by law, labor (collective) agreements (Article 255 of the Tax Code of the Russian Federation).

Article 131 of the Labor Code of the Russian Federation, which establishes a 20 percent limit on payments in kind in the total monthly salary, applies only to labor relations and cannot be used when calculating taxes. Therefore, if payment (compensation) for the cost of housing and travel is due to production needs, and not to meeting the social needs of employees, such costs can be fully taken into account when calculating income tax due to the direct indication of Article 255 of the Tax Code of the Russian Federation.

In arbitration practice, there are examples of court decisions confirming the legality of this approach (see, for example, the resolution of the Federal Antimonopoly Service of the Central District dated September 29, 2010 No. A23-5464/2009A-14-233).

Standardized expenses

Some expenses are taken into account as expenses within the limits of the norms. Standardized labor costs include:

  • expenses for non-state pension provision (paragraph 4, clause 16, article 255 of the Tax Code of the Russian Federation);
  • expenses for voluntary insurance of employees (clause 16 of article 255 of the Tax Code of the Russian Federation);
  • expenses for personal insurance of employees (in case of death and (or) injury to health) (paragraph 6, paragraph 16, article 255 of the Tax Code of the Russian Federation);
  • expenses for reimbursement of interest paid by employees on loans for the purchase (construction) of housing (clause 24.1 of Article 255 of the Tax Code of the Russian Federation).

In particular, the total amount of payments under long-term life insurance contracts for employees, voluntary pension insurance and (or) non-state pension provision, together with additional contributions to the funded part of pensions, should not exceed 12 percent of the amount of labor costs (paragraph 7, paragraph 16 Article 255 of the Tax Code of the Russian Federation).

Expense recognition date

The date of recognition of labor costs in the tax base depends on the tax accounting method used by the organization.

If an organization uses the cash method, labor costs can be taken into account only after their actual payment (subclause 1, clause 3, article 273 of the Tax Code of the Russian Federation).

If an organization uses the accrual method, the moment at which labor costs are recognized depends on whether they are direct or indirect costs.

If an organization is engaged in the production and sale of products (works, services), determine the list of direct expenses in the accounting policy (clause 1 of Article 318 of the Tax Code of the Russian Federation).

Attention: organizations independently determine the list of direct expenses (clause 1 of Article 318 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated January 26, 2006 No. 03-03-04/1/60 and the Federal Tax Service of Russia dated February 24, 2011 No. KE-4-3 /2952). However, dividing costs into direct and indirect must be economically justified. Otherwise, the tax office may recalculate the income tax.

Therefore, take into account salaries and accrued insurance premiums for employees directly involved in production as part of direct expenses. The salary and insurance premiums accrued on it for the administration of the organization are classified as indirect expenses.

Labor costs, which are classified as direct expenses, should be taken into account when calculating income tax as you sell products in the cost of which they are taken into account (paragraph 2, clause 2, article 318 of the Tax Code of the Russian Federation).

Include payments to employees that are classified as indirect expenses in the calculation of income tax at the time of accrual (clause 2 of Article 318 of the Tax Code of the Russian Federation).

If an organization provides services, then direct costs can be taken into account, as well as indirect ones, at the time of their accrual (paragraph 3, paragraph 2, article 318 of the Tax Code of the Russian Federation).

In terms of trade operations, wages are recognized as indirect expenses (paragraph 3 of Article 320 of the Tax Code of the Russian Federation). Therefore, take it into account when calculating income tax at the time of calculation.

An example of how a monthly bonus for production results is reflected in tax accounting. The organization pays income tax and uses the accrual method

The organization applies a general taxation system (accrual method). In 2016, the organization accrues:

  • contributions to compulsory pension (social, medical) insurance at a total rate of 30 percent;
  • contributions for insurance against accidents and occupational diseases at a rate of 0.4 percent.

The regulations on bonuses and employment contracts with employees provide for the payment of monthly bonuses to employees of the production workshop in the amount of 15 percent of the salary. Bonuses are accrued along with the salary for the current month and are paid on the 15th day of the month following the reporting month.

In April 2016, among other employees, economist A.S. was awarded. Kondratyev, born in 1980 The bonus amount was 3,000 rubles. In accordance with the accounting policy of the organization for tax purposes, these expenses are recognized as indirect when calculating income tax.

In tax accounting in April 2016, the organization’s accountant reflected:

1) as part of labor costs - the amount of the accrued bonus - 3,000 rubles;
2) as part of other expenses associated with production and sales:

  • contributions for compulsory pension (social, medical) insurance (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation) in the amount of 900 rubles. (RUB 3,000 × 30%);
  • contributions for insurance against accidents and occupational diseases (subclause 45, clause 1, article 264 of the Tax Code of the Russian Federation) in the amount of 12 rubles. (RUB 3,000 × 0.4%).

Personal income tax accounting

Situation: how to take into account the amount of personal income tax withheld from employee salaries when calculating income tax?

The answer to this question depends on the timing of salary accrual and payment.

The amount of personal income tax is part of the salary and is taken into account as part of labor costs (clause 1 of article 255 of the Tax Code of the Russian Federation). This is due to the fact that the employee’s income is the entire amount of wages accrued to him, from which personal income tax is withheld (subclause 6, clause 1, article 208, clause 1, article 209 of the Tax Code of the Russian Federation). Consequently, this entire amount (including personal income tax) is also an expense for the organization. This approach is confirmed by the Ministry of Finance of Russia in letters dated September 30, 2008 No. 03-11-04/1/20, dated August 19, 2008 No. 03-11-04/1/19 and dated July 12, 2007 No. 03- 11-04/2/176. And although they provide explanations on the procedure for recognizing expenses for organizations that use special regimes (Unified Agricultural Tax, simplified tax regime), the provisions on accounting for personal income tax in labor costs can be extended to the general taxation system (subclause 6, clause 2, clause 3 of Art. 346.5, subparagraph 6, paragraph 1, paragraph 2, article 346.16, article 255 of the Tax Code of the Russian Federation).

The date of recognition of labor costs when calculating income tax depends on the tax accounting method used by the organization.

If an organization uses the accrual method, take into account labor costs based on accrued amounts (including personal income tax) (clauses 1 and 4 of Article 272 of the Tax Code of the Russian Federation). With the cash method - based on the amounts paid (clause 1, subclause 1, clause 3, article 273 of the Tax Code of the Russian Federation).

As a rule, the moment of salary payment and personal income tax transfers occur in one reporting period (clauses 4, 6 of Article 226 of the Tax Code of the Russian Federation). Therefore, under the cash method, the entire amount of labor costs (salaries and personal income tax on it) is included in the reduction of taxable profit. If for some reason an organization paid wages in one reporting period, and transferred personal income tax from it to the budget in the next, expenses under the cash method must be recognized accordingly. That is, in the current reporting period, recognize labor costs in the amount of wages paid, and in the next reporting period - in the amount of transferred personal income tax.

An example of how labor costs are reflected in accounting and taxation. Payment of salaries to employees and transfer of personal income tax from it occurs in different periods. The organization uses the cash method

On November 30, 2016, OJSC “Production Company “Master”” accrued salaries to employees of the main production for November in the total amount of 1,500,000 rubles. Money to pay salaries was received from the bank on the same day.

The salary was issued on November 30, but due to the fault of the chief personal income tax accountant, the organization transferred it to the budget only on December 4, 2016.

All employees of the organization are tax residents for personal income tax and have no right to tax deductions.

The “master” pays income tax on a monthly basis and maintains tax accounting using the cash method.

The accountant made the following entries in the accounting.

Debit 20 Credit 70
- 1,500,000 rub. - salaries were accrued to employees of the main production;

Debit 70 Credit 68 subaccount “Personal Income Tax Payments”
- 195,000 rub. (RUB 1,500,000 × 13%) - personal income tax is withheld from employee salaries;

Debit 70 Credit 50
- 1,305,000 rub. - salaries were issued to employees from the organization's cash register.

Debit 68 subaccount “Personal Income Tax Payments” Credit 51
- 195,000 rub. - transferred to the personal income tax budget.

In tax accounting, the Master's accountant included in labor costs:

  • in November 2016 - the amount of salary paid - 1,305,000 rubles;
  • in December 2016 - the amount of transferred personal income tax - 195,000 rubles.

Accounting for voluntary insurance costs

Subject to the restrictions provided for in paragraph 16 of Article 255 of the Tax Code of the Russian Federation, labor costs may include expenses of organizations under contracts for voluntary life insurance of employees, voluntary pension insurance, non-state pension provision, as well as additional contributions by the organization to the funded part of the labor pension.

For example, an organization’s contributions under voluntary life insurance contracts for employees reduce taxable profit if the following conditions are met:

Situation: how to determine the start and end date of the five-year period of payment of contributions under voluntary life insurance contracts, during which the employee should not receive insurance payments?

Define the start date of the term as the day after a certain calendar date specified in the contract (after a certain event). Define the last day of the term as the date preceding the start date of the term five years later.

Contributions by an organization under voluntary life insurance contracts for employees reduce taxable profit if the following conditions are met:

  • the insurance contract has been concluded with a Russian insurance organization that has the appropriate license;
  • the insurance contract is concluded for a period of at least five years;
  • during these five years, the insurance contract does not provide for any insurance payments in favor of employees (including in the form of rents and annuities). The only exception is payments in the event of the death of an employee and (or) harm to his health.

This procedure is provided for in paragraph 3 of clause 16 of Article 255 of the Tax Code of the Russian Federation.

The procedure for concluding and executing insurance contracts is regulated by Chapter 48 of the Civil Code of the Russian Federation. The rules for determining the terms that are controlled during the execution of civil contracts are established by Chapter 11 of the Civil Code of the Russian Federation. According to the provisions of this chapter, the period determined by the period of time may be counted:

  • or from the next day after a certain calendar date specified in the contract (for example, from the next day after the conclusion of the contract);
  • or from the next day after the occurrence of a certain event specified in the contract (for example, from the next day after the receipt of the first insurance premium).

This is stated in Article 191 of the Civil Code of the Russian Federation.

The period, calculated in years, expires in the corresponding month and day of the last year of the term (clause 1 of Article 192 of the Civil Code of the Russian Federation). A similar procedure for determining deadlines is provided for in paragraph 3 of Article 6.1 of the Tax Code of the Russian Federation. If the last day of the period falls on a non-working day, the end of the period is considered to be the next working day following it (Article 193 of the Civil Code of the Russian Federation).

The procedure for determining the last day of a period calculated in years is not regulated by law. From the literal interpretation of the provisions of paragraph 1 of Article 192 of the Civil Code of the Russian Federation, it follows that the last day of the period is defined as its start date (the day of the same month), only after a certain number of years. However, with this approach, the same day of the month will be counted twice. This distorts the length of the calendar year. In addition, the general principle of calendar calculation is violated, according to which the last number of one time period always precedes the first number of the next time period. Therefore, the last day of a period calculated in years should be determined as the date preceding the start date of the period, after a certain number of years. The legitimacy of this position is confirmed by the conclusions made in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 5, 1996 No. 7816/95. Consequently, if the contractual deadline for the first payment in favor of an employee (not related to his death and (or) injury to health) occurs later than this day, subject to all other conditions, contributions under a voluntary life insurance agreement reduce taxable profit. Otherwise, these contributions cannot be taken into account when calculating income tax.

Since there are no official explanations from regulatory agencies on the issue under consideration, if disputes arise with the tax inspectorate, the organization will have to defend its position in arbitration court.

An example of determining the beginning and end of a five-year term of a voluntary life insurance contract, during which the insured employee should not receive insurance payments

The Alpha organization entered into a voluntary life insurance agreement for an employee. The contract was concluded with a Russian company that has a license to conduct insurance activities. The agreement was concluded for a period of 15 years.

The agreement establishes:

  • the period for payment of insurance premiums by the organization is from October 19, 2011 to October 18, 2016;
  • The guaranteed annuity payment period is from October 19, 2016 to October 18, 2026.

To assess the possibility of including insurance premiums in the calculation of the tax base for income tax, the Alpha accountant determined the end date of the five-year period during which the employee should not receive insurance payments. This day is the date preceding the start date of the term, but five years later. That is, October 18, 2016. Since the contractual deadline for the first payment in favor of the employee occurs later than this day (October 19, 2016), contributions under a voluntary life insurance agreement reduce taxable income.

Accounting for expenses on non-state pension provision

An organization's contributions to non-state pension provision should be taken into account for profit tax purposes if:

  • a pension scheme is used that provides for the accounting of pension contributions on the personal accounts of participants in non-state pension funds;
  • the agreement provides for the payment of pensions until the funds in the participant’s personal account are exhausted, with a minimum payment period of five years.

This procedure is provided for in paragraph 4 of clause 16 of Article 255 of the Tax Code of the Russian Federation.

The five-year period is counted from the date on which the grounds for payment of the pension arose. The conditions for the maturity are usually specified in the agreement with the non-state pension fund. For example, the wording could be:

An example of how to determine the five-year period for payment of a pension under a non-state pension insurance agreement

Alpha entered into an agreement with NPF Gamma on non-state pension insurance for employees. The agreement with NPF "Gamma" stipulates that the pension payment is made when the grounds for payment of the pension arise in accordance with the pension legislation of Russia. The pension payment period is until the funds in the personal pension account are exhausted, but not less than five years.

Alpha employee E.I. Ivanova reached the age of 55 in June 2016. Upon reaching the age of 55, women have the right to receive an old-age insurance pension (Article 8 of Law No. 400-FZ of December 28, 2013). In July 2016, she applied for a non-state pension. The pension payment is scheduled monthly starting from August 2016. The minimum pension payment period according to the agreement is five years, that is, until August 2021.

An organization can redistribute funds from the personal account of one employee to the account of another (for example, if the first person was fired). This can be done if the rules of the non-state fund and the pension agreement allow this.

Situation: how to reflect in accounting and tax accounting the redistribution of non-state pension funds between personal accounts of employees ?

Do not reflect the redistribution of funds in accounting. In the period when the employee quit, add additional income tax. The procedure for calculating contributions to compulsory pension (social, medical) insurance will remain the same.

Accounting. In this situation, there are no expenses or income. After all, the organization has already previously reflected these contributions in expenses. And after the employee’s dismissal, these contributions to the organization are not returned. They are only redistributed from the personal account of the dismissed employee to the personal accounts of other employees. Therefore, there is no reason to reflect any transactions in accounting.

Insurance premiums. Insurance payments to NPFs were not subject to contributions for compulsory pension (social, medical) insurance (clause 5, part 1, article 9 of the Law dated July 24, 2009 No. 212-FZ, subclause 5, clause 1, article 20.2 of the Law dated 24 July 1998 No. 125-FZ). Therefore, in connection with the redistribution of contributions to the personal accounts of other employees, no adjustments to insurance premiums will have to be made.

Income tax. When an employee is dismissed, the contract with the NPF (in the part that concerned this employee) is terminated. Therefore, the amounts of contributions paid for it, which were taken into account in expenses, must be restored (included in income) and additional income tax must be charged. This is the requirement of paragraph 8 of paragraph 16 of Article 255 of the Tax Code of the Russian Federation. This rule does not provide for any exceptions for cases where previously paid contributions are redistributed to the personal accounts of other employees. Therefore, even if contributions accrued from payments of a dismissed employee are redistributed between registered accounts, these expenses must be restored. Increase income in the period when the employee was fired.

Such clarifications are given in letters of the Ministry of Finance of Russia dated May 16, 2011 No. 03-03-06/3/1, dated April 23, 2008 No. 03-03-06/2/43.

Reflect the additional income tax accrual by posting:


- additional income tax is assessed on contributions to the NPF paid for the dismissed employee.

An example of how to charge additional income tax on non-state pension contributions paid for a dismissed employee

Alpha entered into an agreement with NPF. According to this agreement, Alpha makes monthly contributions to non-state pension provision for employees in the amount of 4,000 rubles. per month.

The non-state pension agreement was concluded on February 1, 2016 for a period of one year. According to the pension scheme used in the NPF, pension contributions for an employee are recorded in his personal account, and payment of pensions is provided until the funds in the personal account are exhausted, but for at least five years.

Payment of contributions is made on the last day of each month.

According to the terms of the agreement with the NPF, if an employee is dismissed before the expiration of the agreement, the amounts of insurance premiums previously paid for him by the fund are not returned, but are redistributed to the accounts of other employees.

On August 10, 2016, Alpha employee A.V. Volkov resigned. During the period of validity of the agreement, Alpha paid contributions to the NPF for it in the amount of 24,000 rubles. (4000 rubles × 6 months). Since August, no contributions to the NPF have been paid for Volkov. And the amount of contributions that is listed in his personal account is redistributed to the accounts of other Alpha employees.

In August, Alpha’s accountant included in tax accounting the contributions previously paid for Volkov in the amount of 24,000 rubles. into income and charged additional income tax on them:

Debit 99 Credit 68 subaccount “Calculations for income tax”
- 4800 rub. - additional income tax was assessed on contributions paid for Volkov.

The amounts of reallocated contributions cannot be re-included in expenses. This possibility is not provided for by the Tax Code.