Accounting for work records: big disputes around small expenses. Labor - free
Question about accounting for work books and their inserts. At one seminar, I heard that the cost of a work book/insert must be deducted from the employee’s salary, and also that this amount is income for the organization (IP), as a result, this amount must be subject to the simplified tax system (I have a simplified tax system of 6%). The question is, is this true? If so, then where should we look for the logic, because these TC/inserts must be purchased at the expense of the organization (IP), respectively, these are our costs, not income. ?
Answer
Withholding fees is the right, not the obligation of the organization.
When issuing a work book to an employee, the organization will provide the work book form and insert (Rules, approved).
According to Letter of the Ministry of Finance of Russia dated September 26, 2007 No. 07-05-06/242, the payment received from an employee is recognized as non-operating income of the organization. Based on this clarification, the organization, on the date of receipt of funds from an employee, recognizes income on the basis of Art. 250, paragraph 1, art. 346.15 Tax Code of the Russian Federation.
Expenses for the purchase of work book forms and an insert in it are not taken into account under the object of taxation “income”.
However, the organization may not charge a fee for the work book form and insert.
But such a condition must be enshrined in a local act of the organization. In this case
the employee receives income in kind, from which personal income tax must be withheld (Tax Code of the Russian Federation).
Providing an employee with a work book and an insert free of charge can be qualified as the issuance of a gift. Income in the form of gifts is exempt from personal income tax in an amount not exceeding 4,000 rubles. in a year ().
The rationale for this position is given below. in the materials of the Glavbukh System.
Form fee
When issuing a work book to an employee, the organization pays for a form (Rules approved).* The fee for the work book form is charged to an employee hired for the first time. And the fee for the insert form is from an employee who has run out of all the pages of the work book in the “Work Information” section. The employee can pay the money in cash using a receipt order or transfer it to the organization’s account through a bank.
Situation: Is it possible to deduct the cost of a work record form from the salary at the request of an employee*
Yes, you can.
The organization has the right to demand that the employee reimburse the cost of the work book issued to him (Rules approved). *He can do this in a form convenient for him. An employee can repay the debt by paying money to the cashier or transferring it to the organization’s account. In addition, he has the right to ask to reduce the amount of salary due to him for payment. An employee can dispose of his unpaid salary, since accruals for time worked are his property (clause and article 209 of the Civil Code of the Russian Federation).
Keep in mind that without such a statement from the employee, you do not have the right to deduct the cost of the form from the salary. Indisputable deductions are made only in cases listed in the articles of the Labor Code of the Russian Federation. The list of these cases is exhaustive and the issuance of a work book form is not among them.
Free form
Issue employment record forms to employees free of charge if:*
- an emergency occurred (fire, flood), as a result of which the employees’ work books were damaged;
- The work record form was spoiled by an employee of the organization responsible for personnel records during the initial filling.
This procedure is confirmed by the Ministry of Finance of Russia in letters.
With regard to the deduction of personal income tax from the cost of a work book issued to an employee free of charge, the following must be taken into account.
If an organization issues a work book to an employee free of charge, then he has income in kind, from which personal income tax must be withheld (, Tax Code of the Russian Federation,). At the same time, the work book is transferred to the employee free of charge. This basis allows us to conclude that a gift agreement has been concluded between the employee and the organization. Such an agreement can be concluded either orally or in writing. This is stated in Article 572 of the Civil Code of the Russian Federation. In this case, providing an employee with a work book free of charge can be qualified as a gift. Income in the form of gifts is exempt from personal income tax in an amount not exceeding 4,000 rubles. in a year (). Similar explanations are contained in .*
Accounting and taxes
In commercial organizations
Situation: how a commercial organization should reflect in accounting and taxation the acquisition and issuance of a new work book to an employee. The organization applies a general taxation system*
The procedure for accounting and taxation of transactions related to the provision of work books to employees is not regulated by law.
The right of an organization to charge an employee a fee for issuing a work book is provided for in the Rules approved.
In accounting, the cost of purchased work books can be taken into account as part of:
- materials on the same name (as assets used for management needs ()) with subsequent write-off to other expenses;
- products to "Products".
A more correct way of reflection is to take books into account as materials. This is explained as follows. The sale of work books for ordinary organizations is not the main activity. Organizations provide themselves with such forms on a contractual basis for a fee (Rules approved). In this case, work record forms can be purchased directly from the Goznak association, as well as from distributors that meet the requirements of this association (clause and Procedure approved).
Simultaneously with the posting of the work record forms, reflect them on the “Strict reporting forms” in the conditional assessment (Rules approved).
When you receive the forms, please make the following notes:
Debit 10 Credit 60
– work books have been capitalized;
Debit 19 Credit 60
– reflects the amount of VAT presented by the supplier;
Debit 68 subaccount “VAT calculations” Credit 19
– the amount of VAT presented by the supplier is accepted for deduction;
Debit 006
– forms of work record books are accepted for registration.
If an organization charges a fee for issuing work books, the transaction is reflected in “Settlements with personnel for other transactions.” If an organization deducts payment for a work book form from an employee’s salary, use “Settlements with personnel for wages.”*
The issuance of work books and their inserts to employees of the organization is recognized as the sale of goods. Therefore, VAT must be paid on such a transaction. This conclusion follows from the provisions of paragraph 1 of Article 146 of the Tax Code of the Russian Federation and is confirmed in. In this case, the employee pays the organization the cost of the work book including VAT (letters from the Ministry of Finance of Russia and).
In accounting, operations for issuing work books and their inserts to employees and receiving payment for the forms are reflected in the following entries:
Debit 50 (51, 70) Credit 73
– the cost of the issued work book was reimbursed (including VAT);
Debit 73 Credit 91-1
– income is recognized in the amount of payment received for the work book form (including VAT);*
– VAT is charged on the reimbursement of the cost (sale) of the work book by the employee (if the organization is a tax payer);
Debit 91-2 Credit 10
– the cost of work books transferred to an employee of the organization is written off.
When transferring work books and their inserts to employees free of charge, make the following entries in accounting:
Debit 91-2 Credit 10
– the cost of work books transferred free of charge has been written off;
Debit 91-2 Credit 68 subaccount “VAT calculations”
– VAT is charged on the gratuitous transfer of work books to employees (if the organization is a tax payer).
You can write off the work book form (the insert for it) on the day it is issued to the employee. In this case, the date of issue should not be considered the day of dismissal of the employee, but the day when the work book is opened on the basis of Article 65 of the Labor Code of the Russian Federation.
Credit 006
– the forms of work books (their inserts) have been written off.
Ivan Shklovets
Deputy Head of the Federal Service for Labor and Employment
2. LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN DATED 26.09.2007 No. 07-05-06/242
“Income arising from the issuance of work books and inserts for them are taken into account when determining the tax base for income tax as non-operating in accordance with the provisions of Article 250 of the Tax Code of the Russian Federation.* Non-operating income includes all other income that is not income from sales. In particular, these are:* A complete list of non-operating income is given in the Tax Code of the Russian Federation (). It is open. This means that types of income not directly named in it also increase the single tax base when simplified.* Elena Popova, State Advisor to the Tax Service of the Russian Federation, 1st rank * This is how part of the material is highlighted that will help you make the right decision.
This procedure is provided paragraph 1 of article 346.15 of the Tax Code of the Russian Federation.
Application for an insert in the work book - sample You can draw up this document yourself, guided by the explanations set out in the article, or use a ready-made version, which can be found below. The article discusses issues related to the procedure for requesting an insert in a labor document.
What is an insert in a work book, why is it necessary?
A work book is a personnel document that contains comprehensive information about the employee’s employment, as well as his work experience. Work books are issued for all employees of the organization or individual entrepreneur without exception. The employer is responsible for maintaining work books and is obliged to fill them out within 5 days from the date of employment of each specific employee. This information is contained in Art. 66 Labor Code of the Russian Federation.
The work book and its insert are compiled according to uniform forms, which are approved by the Decree of the Government of the Russian Federation “On work books” dated April 16, 2003 No. 225 and are currently relevant. The same resolution approved the Rules for maintaining and storing work books (hereinafter referred to as the Rules), which apply to inserts, since they contain rules governing the procedure for issuing and filling them out.
The form (form) of the work book consists of three parts:
- title page;
- information about the employee’s work activity;
- information about employee awards.
Parts 2 and 3 contain 10 spreads (20 pages). A situation may arise when the pages available in the work book form contained in one of the sections are not enough to indicate all the necessary information. This may be due to the employee’s frequent transfer to new duty stations or a large number of incentives and awards.
It is in such situations that it is necessary to use inserts that, in their content, duplicate the content of the forms of the three parts of the work book. The insert is sewn into the section of the book that requires further completion.
Forms of work books and inserts in them are issued exclusively by the state represented by Goznak (clause 2 of the Procedure approved by the order of the Ministry of Finance of the Russian Federation “On work books” dated December 22, 2003 No. 117n). It is impossible for the employer to produce a new work book with his own hand if the old one does not have space to fill in all the necessary information. Likewise, it is not allowed to make inserts in the work book yourself. The insert without a work book is invalid.
Is an employee required to write an application for the issue of an insert in the work book?
Many personnel officers express the opinion in various sources that the employee is not required to write an application for the issuance of an insert in the work book. It is necessary to figure out whether this is so and whether there is a need to write the application in question?
The legal regulation of the need to issue an insert is contained in clause 38 of the Rules, according to which, when any section of the work book is completely filled out, an insert is sewn into it, drawn up by the employer in the same way as the procedure for issuing a work book.
When registering a work book (in particular, during initial employment or loss of a work book), the employee is obliged to write a statement about this, which is provided for in Part 5 of Art. 65 of the Labor Code of the Russian Federation (judicial practice also follows this path, in particular, as reflected in the Cassation ruling of the Supreme Court of the Udmurt Republic dated March 26, 2012 in case No. 33-853/12). Thus, submitting an application to the employer for the issuance of an insert is the employee’s obligation, directly established by Part 5 of Art. 65 of the Labor Code of the Russian Federation, as well as clause 38 of the Rules.
Another reason why an employee is required to write an application for the issue of an insert is the need to express his will on how the costs of purchasing the insert will be paid. According to clause 47 of the Rules, the insert is paid for by the employee, and its cost is equal to the employer’s costs for purchasing a work book (insert).
The employer can deduct the cost of the insert from the employee’s salary or receive it in cash or by bank transfer. In any case, the employee must write a statement in which he can indicate how he wishes to pay the cost of the insert. Without such information, the employer does not have the right to deduct the cost of the insert from the employee’s salary.
We draw up a sample application for an insert in the work book
The employee’s application for an insert in the work book in the petition part must contain:
- the employee’s request for an insert in the work book;
- the employee’s request to write off the cost of the insert from wages or an indication that the insert will be paid in cash or by bank transfer.
It is possible to write two statements, each of which will contain a corresponding request, but this is impractical, so both statements can be combined into one.
The header of the application contains information about the employer, namely the name of the organization, the name and initials of its leader (or individual entrepreneur).
Below is written: “Statement.”
In the main part of the application, you need to indicate the reason why it is necessary to issue an insert in the work book, in particular, filling out all the pages of any of the sections of the work book. Next comes a request for an insert in the work book.
Since payment for the cost of the insert is the responsibility of the employee, accordingly, further in the text of the application it is necessary to indicate how payment will be made (either through deduction from wages, or by cash/non-cash payment).
If the employer has damaged the insert form, the employee is not required to pay the cost of the form newly purchased by the employer. These expenses must be borne by the employer himself (clause 48 of the Rules).
At the end of the application, you must indicate your last name and initials, certify the document with a personal signature and its transcript.
A sample application looks like this:
To the director
LLC "Name of organization" Ivanov A. A.
from a paralegal
Petrova B.B.
Statement
Based on the fact that in the work book (number) issued (date) in my name, all pages of the section (section name) are completely filled out, I ask you to issue an insert for the work book.
Additionally, I ask you to deduct from my salary for (indicate the month following the month of writing the application) the cost of the insert purchased by the employer in the amount of (indicate the amount spent by the employer).
Petrova B.B. (signature, transcript)
Date of application
If you run out of free space in your work book, you can fill out the proposed sample application and submit it to the employer.
Our survey revealed many ways to reflect transactions with work books in accounting. Which one is the most correct? The findings will surprise you.
When applying for a job, you must present your work record book to the employer. If the employee does not have a work book, the employer will issue one (). But where to buy a work book form and who exactly should do this - the employer or the employee? How to reflect the movement of work record forms in accounting and tax accounting? Let's figure it out.
To what account should the form be sent?
Clause 47 of the “Rules for maintaining and storing work books, producing work book forms and providing them to employers”, approved by Decree of the Government of the Russian Federation dated April 16, 2003 No. 225, indicates that when issuing a work book to an employee, the employer charges him a fee, the amount of which is determined by the amount of expenses for their purchase. Please note: the fee is not charged when drawing up a work book, as most accountants are convinced, but precisely when handing it over, which is done upon termination of the employment contract. The date of issue of the work book upon dismissal is reflected in column 12 of the Book of Accounting for the movement of work books and inserts in them, the form of which was approved by Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69. Until the book is issued to the employee, charging a fee for the form is obviously unlawful.
Now let's turn to paragraph 42 of the Rules, which determine the procedure for charging a fee for the form. It establishes: at the end of each month, the person responsible for maintaining work books is obliged to submit to the organization’s accounting department a report on the amounts received for issued work books and inserts in them, attaching a receipt order from the organization’s cash desk. But this order is subject to execution only in conjunction with the order of paragraph 47 of the Rules. Upon registration of the work book, no money will be charged for the form. This is not surprising: after all, the employee does not actually use the work book during the period of the employment contract. The employer “uses” it.
On a note
The employer is obliged to constantly have in stock the required number of work book forms (clause 44 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).
Meanwhile, the employer, not being the official distributor of the forms, has no right to sell them. Therefore, there can be no question of posting them to account 41 “Goods”. It is not prohibited to accept forms for accounting into account 10 “Materials”. After all, in the future they are used for the management needs of the organization. Then the accounts take the form:
DEBIT 10 CREDIT 60
- work book forms have been capitalized (excluding VAT);
DEBIT 73 CREDIT 10
- the cost of the form was written off when issuing a work book for the employee (based on the assumption that he will reimburse the cost of the form in the future).
Let us understand the nature of the asset that arises in account 73 “Settlements with personnel for other operations.” As stated above, it is payable no earlier than the date of dismissal. Such a “debtor” (clause 13) is classified as a contingent asset: it arises in an organization as a result of past events in its economic life, when the existence of an asset in the organization at the reporting date depends on the occurrence (non-occurrence) of one or more future uncertain events beyond the control of the organization. And the occurrence of such an event as dismissal really does not depend on the organization. Meanwhile, based on paragraph 14 of PBU 8/2010, contingent assets are not recognized in accounting. Information about them is disclosed in the financial statements. But with regard to forms, such a need does not arise - due to the insignificance of the cost of their stocks. This means that writing off forms does not create an asset, but an expense.
Now it will not seem surprising to us that the Ministry of Finance of Russia, in letter dated January 29, 2008 No. 07‑05‑06/18, proposes that the costs of purchasing work book forms should be immediately attributed to other expenses. Officials recommend taking into account data on the movement of forms in off-balance sheet account 006 “Strict reporting forms.” The accounting entries will look like this:
DEBIT 91 CREDIT 76
- the costs of purchasing forms from distributors are reflected (excluding VAT);
DEBIT 006
- forms are accepted for off-balance sheet accounting;
LOAN 006
- forms are used to prepare work books for employees.
The VAT presented by the distributor is deducted by the employer in the generally established manner.
Reimbursement of costs for the form
The legislator does not make the issuance of a work book dependent on the payment of a fee for it. This was confirmed by the Supreme Court of the Russian Federation in its ruling dated September 6, 2007 No. KAS07‑416. That is, the employer cannot dictate the condition: “the work book should not be issued to the employee until he pays money for the form.”
An individual also does not receive any economic benefit from obtaining a work book, since he does not have the legal opportunity to purchase a work book form without going through the employer. That is, it cannot be applied to an employee; the assessment of his benefit (income) in the amount of the cost of the form is unlawful. This means that there is no object of taxation.
The employer also does not provide services in the civil legal sense for issuing a work book to an employee, since the norms of economic law do not apply to labor relations (). Fulfillment by the employer of the requirements of labor legislation in relations with employees is neither compensated nor gratuitous, because compensation is a category of civil legislation ( ; ).
As a result, neither the registration nor the issuance of a work book to an employee is an implementation (resolutions of the Federal Antimonopoly Service of the North-Western District dated October 1, 2003 No. A26-5317/02-28, dated March 2, 2007 in case No. A56-44214/2006). In this regard, the object of VAT taxation does not arise. Therefore, the author cannot agree with the position presented in the letter of the Ministry of Finance of Russia dated 06.08.2009 No. 03-07-11/199.
Our reasoning can be supported by drawing a parallel with receiving education at the expense of the budget. Although it is free for a citizen, so far no one has thought of taxing the cost of education or the issued diploma form with personal income tax. Why? Yes, because the legal relations of the parties are regulated not by civil law, but by the Budget Code.
As a result, no additional entries related to the accrual of personal income tax or VAT to the budget are required in the example given.
Income tax expense
At the same time, the costs of purchasing forms of work books and inserts for them can be taken into account for profit tax purposes. After all, these expenses are economically justified and incurred to carry out activities aimed at generating income (clause 1 of Article 252, subclause 49 of clause 1 of Article 264 of the Tax Code of the Russian Federation).
Conclusion
We haven't convinced you? Then read the explanations of the Russian Ministry of Finance, presented in letter dated June 10, 2009 No. 03-01-15/6-305. Let us reproduce excerpts from it that are relevant to us.
“Work books or inserts in them are not acquired by the employer for the purpose of further sale. The acquisition and maintenance of work books or inserts is the responsibility of the employer, established by Articles 65, 66 of the Labor Code. Thus, the use of a form to draw up a work book or an insert for it to an employee does not constitute the sale to the employee of a form of a work book or an insert for it, since at the time it is filled out, such a form of a work book or insert cannot be considered as a product. The execution of a work book or an insert in it does not constitute the provision of services to an employee, since it is carried out by the organization as part of the performance of its duties as an employer, provided for by labor legislation.”
Why this fair position did not attract the proper attention of specialists is unknown.
Elena Dirkova, for the magazine “Practical Accounting”
Practical accounting
When issuing work books to employees, is a budgetary institution obliged to withhold the cost of work books previously acquired using funds from income-generating activities? Is it possible to deduct this cost from employee salaries? If yes, then under what article of KOSGU should income be accrued? How should these transactions be reflected in accounting? How are these transactions reflected in tax accounting?
On the issue of charging for a work book
In accordance with the requirements of Art. 65 of the Labor Code of the Russian Federation, when an employee concludes an employment contract for the first time, the employer issues a work book for him. In this case, the issuance of a work book to an employee is carried out for a fee, the amount of which is determined by the amount of expenses for its acquisition (clause 47 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 N 225 “On work books” (hereinafter - Rules N 225)).
However, when determining the “mandatory” collection of this fee, it should be taken into account that:
- issuing a work book for a fee, specified in clause 47 of Rules No. 225, is the right of the employer (see Decision of the Supreme Court of the Russian Federation of June 19, 2007 N GKPI07-564), and not his obligation;
- the employer has the right to adopt local regulations, including those that improve the situation of employees (Article 8 of the Labor Code of the Russian Federation, Article 57 of the Labor Code of the Russian Federation).
Thus, the decision on the need to charge an employee for issuing a work book, in our opinion, is within the competence of the employer.
Tax consequences of charging (non-charging) fees for a work record book
Let's say a work book is issued by an employer for a fee.
For tax purposes, such an operation is recognized as a sale of goods and therefore, as a consequence, in accordance with Art. 146 of the Tax Code of the Russian Federation is subject to VAT (see also letters of the Ministry of Finance of Russia dated 06.08.2009 N 03-07-11/199, dated 27.11.2008 N 03-07-11/367, dated 07.10.2008 N 03-03-06/ 4/67) at a rate of 18% (clause 3 of Article 164 of the Tax Code of the Russian Federation).
Of course, the institution has the right to accept for deduction the amount of tax presented by the seller (manufacturer) of work record forms (clause 1 of Article 172 of the Tax Code of the Russian Federation). However, the institution will be able to do this without any consequences only if it acquires work books using funds from income-generating activities. Indeed, if an institution purchases work books using subsidies provided by the federal budget, the acceptance of “input” VAT for deduction (refund) will lead to a repeated refund of the tax from the federal budget (see letter of the Ministry of Finance of Russia dated January 26, 2012 N 03-07-11/ 20).
VAT in the latter case will be determined by the institution as the difference between the price of the property being sold, taking into account tax, and the cost of the property being sold (Clause 3 of Article 154 of the Tax Code of the Russian Federation).
In addition, the payment received by the institution from the employee for the issued work book is income for the purposes of taxation of corporate profits tax (clause 1, clause 1, article 248, article 249 of the Tax Code of the Russian Federation; see also letter of the Ministry of Finance of Russia dated October 7, 2008 N 03 -03-06/4/67).
Let us recall that profit is recognized as income received, reduced by the amount of expenses incurred (Article 247 of the Tax Code of the Russian Federation). Moreover, in accordance with paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, the acceptance of expenses by an institution for the purchase of work book forms for profit tax purposes will be legal, provided that they are made from funds from income-generating activities. Consequently, if the purchase of work books was made at the expense of subsidies allocated to the institution, then these expenses are not accepted as a reduction in income subject to taxation.
Please note: in the professional community there is also a position according to which money received from an employee is not revenue, but reimbursement of the costs of purchasing a book, since the fee charged to an employee for the work book issued to him is equal to the costs of its acquisition, therefore the provision of work books and inserts for them cannot be regarded as the sale of goods (clause 1 of article 39 of the Tax Code of the Russian Federation).
This position is also supported by judges (see, in particular, the decisions of the Federal Antimonopoly Service of the North-Western District dated 03/02/2007 in case No. A56-44214/2006, dated 10/01/2003 in case No. A26-5317/02-28).
However, given the insignificance of the amounts of taxes levied on the transactions in question, we do not consider it advisable to adhere to this position and defend it in court.
So, charging a fee from an employee when issuing a work book has certain “tax consequences”. But this is not yet a reason to consider the decision to issue work books free of charge to employees as optimal. After all, “tax consequences” will arise for the institution even in the case of gratuitous issuance.
Firstly, the gratuitous transfer of goods for VAT purposes is equivalent to sale (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated November 27, 2008 N 03-07-11/367). In this case, the institution will have to pay the tax from its own funds.
Secondly, the gratuitous transfer of a work book to an employee will result in the employee receiving income in kind, subject to personal income tax (see letter of the Ministry of Finance of Russia dated November 27, 2008 N 03-07-11/367).
Of course, a work book can be given to an employee as a gift based on a gift agreement, and given its low value, the employee’s corresponding income will not be subject to personal income tax in accordance with clause 28 of Art. 217 of the Tax Code of the Russian Federation (see, for example, letter of the Ministry of Finance of Russia dated 06/01/2010 N 03-04-06/6-106). However, such a “donation” to the institution will need to be documented (presence of an order, agreement, etc.).
Accounting
As you can see, depending on the chosen option for issuing a work book to an employee (for a fee, free of charge) and the source of expenses for purchasing the work book, the accounting entries in the institution’s records will vary.
Let's consider an example of reflecting the operation of issuing a work book to an employee for a fee, provided that the work book form was previously purchased by the institution using subsidies for the implementation of a government task.
According to the provisions of the “Instructions...”, approved by order of the Ministry of Finance of Russia dated December 16, 2010 N 174n, the following entries can be reflected in the accounting records of an institution:
1. A decrease is reflected in off-balance sheet account 03 “Strict reporting forms”
- based on the employee’s application, a work book was issued;
2. Debit 2,205 31,560 Credit 2,401 10,130*(1)
- income is accrued in the amount of payment received for the work book;
3. Debit 2,201 34,510 Credit 2,205 31,660
- payment for the work book has been received at the cash desk;
4. Debit 2,210 03,560 Credit 2,201 34,610
- funds were deposited into the institution’s personal account with the Federal Treasury;
5. Debit 2,201 11,510 Credit 2,210 03,660
- funds were credited to the institution’s personal account, and at the same time an increase was reflected in off-balance sheet account 17;
6. Debit 2,401 10,130 Credit 2,303 04,730
- VAT charged;
7. Debit 2,303 04,830 Credit 2,201 11,610
- the tax is transferred to the budget, at the same time a decrease is reflected in off-balance sheet account 17.
Prepared answer:
Expert of the Legal Consulting Service GARANT
State Councilor of the Russian Federation 3rd class Semenyuk Alexander
The answer has passed quality control
The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.
*(1) In our opinion, the fee for the work book of the institution should be reflected in Article 130 “Income from the provision of paid services (work)” of KOSGU.
This position, in particular, is shared by individual chief administrators of budget revenues:
- clause 1 of Appendix No. 2 to the order of the Ministry of Justice of Russia dated April 28, 2012 No. 67;
- Appendix No. 1 to the order of the Ministry of Culture of Russia dated June 26, 2012 No. 659;
- clause 6 of Appendix No. 3 to the order of Rostechnadzor dated August 31, 2012 No. 482;
- clause 7 of Appendix No. 1 to the order of the Federal Air Transport Agency dated August 27, 2012 No. 574.
Experts from authorized bodies held a similar opinion in past years:
- letter of the Ministry of Finance of Russia dated December 29, 2006 N 02-14-10a/4060;
- letter of the Federal Treasury dated May 18, 2005 N 42-2.2-06/63.
For the form (clause 47 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225). A fee for a work book form is charged to an employee hired for the first time. And the fee for the insert form is from an employee who has run out of all the pages of the work book in the “Work Information” section. The employee can pay the money in cash using a receipt order or transfer it to the organization’s account through a bank.
Situation: Is it possible to deduct the cost of a work record form from the salary at the request of an employee??
Yes, you can.
The organization has the right to demand that the employee reimburse the cost of the work book issued to him (clause 47 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225). He can do this in a form convenient for him. An employee can repay the debt by paying money to the cashier or transferring it to the organization’s account. In addition, he has the right to ask to reduce the amount of salary due to him for payment. An employee can dispose of his unpaid salary, since accruals for time worked are his property (Article 1, paragraphs 1 and 2 of Article 209 of the Civil Code of the Russian Federation).
Keep in mind that without such a statement from the employee, you do not have the right to deduct the cost of the form from the salary. Indisputable deductions are made only in the cases listed in Articles 137 and 248 of the Labor Code of the Russian Federation. The list of these cases is exhaustive and the issuance of a work book form is not among them.
Situation: Is it necessary to use cash register equipment when accepting payment from an employee for a work book form??
No no need.
If an organization issues a work book for an employee or issues a duplicate, it has the right to demand that he reimburse the cost of the issued work book (clause 47 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225). An employee can do this, for example, through the organization’s cash desk.
If an organization makes cash payments or payments using plastic cards, it must use cash register systems. However, such an obligation applies only to cases of sale of goods, performance of work or provision of services. Such rules are established in paragraph 1 of Article 2 of the Law of May 22, 2003 No. 54-FZ. The issuance of a work book is not a trade operation - it is the obligation of the organization established by labor legislation (Article 65 of the Labor Code of the Russian Federation).
When purchasing work record forms, the organization incurs certain costs. By charging an employee a fee for a work book form, the organization reimburses its costs. Therefore, in this case, there is no need to use cash register receipt (punching a cash register receipt). The tax inspectorate will not be able to fine an organization for not using cash register equipment (Article 14.5 of the Code of Administrative Offenses of the Russian Federation). A similar point of view is shared by the Russian Ministry of Finance in letter dated June 10, 2009 No. 03-01-15/6-305. It is also confirmed by some arbitration courts (see, for example, Resolution of the Federal Antimonopoly Service of the North-Western District dated March 2, 2007 No. A56-44214/2006).
Free form
Issue employment record forms to employees free of charge if:
- an emergency occurred (fire, flood), as a result of which the employees’ work books were damaged;
- The work record form was spoiled by an employee of the organization responsible for personnel records during the initial filling.
This is stated in paragraphs 34 and 48 of the Rules approved by Decree of the Government of the Russian Federation dated April 16, 2003 No. 225, and the letter of the Ministry of Health and Social Development of Russia dated August 6, 2010 No. 12-3/10/2-6752 (in relation to work books that were lost in fires in July-August 2010).
Situation: Is it possible not to charge an employee for a work book form??
Yes, you can.
But such a condition must be enshrined in the local regulatory act of the organization (for example, in Labor regulations or in the order of the manager).
In addition, this operation will have taxation specifics.
When calculating income tax (or a single tax when simplifying the difference between income and expenses), the cost of the form cannot be taken into account to reduce the tax base (clause 16 of article 270, clauses 1, 2 of article 346.16 of the Tax Code of the Russian Federation).
For the purpose of calculating VAT (if the organization pays this tax), the issuance of work books and inserts, including on a gratuitous basis, is recognized as a sale of goods. Therefore, you need to pay VAT on such a transaction (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). The amount of VAT accrued on the cost of the form donated free of charge does not reduce the tax base for income tax (clause 16 of Article 270 of the Tax Code of the Russian Federation).
This procedure is confirmed by the Ministry of Finance of Russia in letters dated August 16, 2013 No. 03-03-05/33508, dated November 27, 2008 No. 03-07-11/367.
With regard to the deduction of personal income tax from the cost of a work book issued to an employee free of charge, the following must be taken into account.
If an organization issues a work book to an employee free of charge, then he has income in kind, from which personal income tax must be withheld (clause 1 of Article 210, subclause 1 of clause 2 of Article 211 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated November 27, 2008 No. 03-07-11/367). At the same time, the work book is transferred to the employee free of charge. This basis allows us to conclude that a gift agreement has been concluded between the employee and the organization. Such an agreement can be concluded either orally or in writing. This is stated in paragraph 1 of Article 572 and Article 574 of the Civil Code of the Russian Federation. In this case, providing an employee with a work book free of charge can be qualified as a gift. Income in the form of gifts is exempt from personal income tax in an amount not exceeding 4,000 rubles. for the year (clause 28 of article 217 of the Tax Code of the Russian Federation). Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated June 1, 2010 No. 03-04-06/6-106.
Accounting and taxes
Situation: How can an organization in a general regime take into account the acquisition and issuance of a new work book to an employee?
The procedure for accounting and taxation of transactions related to the provision of work books to employees is not regulated by law.
The right of an organization to charge an employee a fee for issuing a work book is provided for in paragraph 47 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225.
In accounting, the cost of purchased work books can be taken into account as part of:
- materials on account 10 of the same name (as assets used for management needs (clause 2 of PBU 5/01)) with subsequent write-off to other expenses;
- goods on account 41 “Goods”.
A more correct way of reflection is to take books into account as materials. The fact is that the sale of work books for ordinary organizations is not the main activity. Organizations provide themselves with such forms on a contractual basis for a fee (clause 46 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225). In this case, work record forms can be purchased directly from the Goznak association, as well as from distributors that meet the requirements of this association (clauses 2 and 3 of the Procedure approved by Order of the Ministry of Finance of Russia dated December 22, 2003 No. 117n).
Therefore, account 41, which summarizes information on the availability and movement of inventory items purchased as goods for sale, and account 90 “Sales,” which summarizes information on income and expenses associated with ordinary activities, are more convenient to use for distributors of labor books.
Other organizations that purchase forms of work books and inserts for them for their own needs (for subsequent issuance to employees) can account for these forms in account 10.
Simultaneously with the posting of work record forms, reflect on account 006 “Strict reporting forms” in conditional valuation (clause 42 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).
When you receive the forms, please make the following notes:
Debit 10 Credit 60
- work books have been capitalized;
Debit 19 Credit 60
- reflects the amount of VAT presented by the supplier;
Debit 68 subaccount “VAT calculations” Credit 19
- the amount of VAT presented by the supplier is accepted for deduction;
Debit 006
- work record forms are accepted for registration.
If an organization charges a fee for issuing work books, the transaction is reflected in account 73 “Settlements with personnel for other transactions.” If an organization deducts payment for a work book form from an employee’s salary, use account 70 “Settlements with personnel for wages”.
The issuance of work books and their inserts to employees of the organization is recognized as the sale of goods. Therefore, VAT must be paid on such a transaction. This conclusion follows from the provisions of subparagraph 1 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation and is confirmed in letters of the Ministry of Finance of Russia dated September 30, 2015 No. 03-07-11/55714, Federal Tax Service of Russia dated June 23, 2015 No. GD-4-3/ 10833@. In this case, the employee pays the organization the cost of the work book including VAT (letters of the Ministry of Finance of Russia dated September 26, 2007 No. 07-05-06/242 and dated June 13, 2007 No. 03-07-11/159).
In accounting, operations for issuing work books and their inserts to employees and receiving payment for the forms are reflected in the following entries:
Debit 50 (51, 70) Credit 73
- the cost of the issued work book was reimbursed (including VAT);
Debit 73 Credit 91-1
- income is recognized in the amount of payment received for the work book form (including VAT);
- VAT is charged on the reimbursement of the cost (sale) of the work book by the employee (if the organization is a tax payer);
Debit 91-2 Credit 10
- the cost of work books transferred to an employee of the organization is written off.
When transferring work books and their inserts to employees free of charge, make the following entries in accounting:
Debit 91-2 Credit 10
- the cost of work books transferred free of charge has been written off;
Debit 91-2 Credit 68 subaccount “VAT calculations”
- VAT is charged on the free transfer of work books to employees (if the organization is a tax payer).
You can write off the work book form (the insert for it) on the day it is issued to the employee. In this case, the date of issue should be considered not the day of dismissal of the employee, but the day when the work book is opened on the basis of Part 4 of Article 65 of the Labor Code of the Russian Federation.
Credit 006
- the forms of work books (inserts for them) were written off.
Advice: There are arguments that allow an organization not to pay VAT on the issuance of a work book (its insert) to an employee. They are as follows.
Firstly, the work book (the insert for it) does not have the characteristics of the goods defined in paragraph 2 of PBU 5/01 and article 38 of the Tax Code of the Russian Federation.
Secondly, providing work books to employees who do not have work experience is the responsibility of the organization established by labor legislation (Part 4 of Article 65 of the Labor Code of the Russian Federation).
Thirdly, the amount of payment for the form charged to an employee should not exceed the amount of costs for its acquisition (clause 47 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).
Since, by issuing work books to employees, the organization does not pursue the goal of making a profit, such operations cannot be considered as entrepreneurial activity (sale of goods, work, services) (Article 2 of the Civil Code of the Russian Federation). A similar point of view is reflected in the decisions of the Federal Antimonopoly Service of the North-Western District dated October 1, 2003 No. A26-5317/02-28 and dated March 2, 2007 No. A56-44214/2006. Consequently, the issuance of work books (free of charge or for a fee) is not a sale. This means that such an operation is not subject to VAT (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation).
If, when filling out, you spoiled the work book form (the insert for it), make the following entries in accounting:
Debit 91-2 Credit 10
- the cost of damaged work records has been written off;
Debit 19 Credit 68 subaccount “VAT calculations”
- VAT previously accepted for deduction has been restored;
Debit 91-2 Credit 19
- the restored amount of VAT is written off;
Credit 006
- forms of damaged work books (inserts for them) were written off.
When calculating income tax, the costs of purchasing forms of work books (inserts for them) can be taken into account. Such costs are economically justified and are associated with activities aimed at generating income (clause 1 of Article 252 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated September 26, 2007 No. 07-05-06/242, Federal Tax Service of Russia dated June 23, 2015 No. GD-4-3/10833@). These expenses reduce the tax base for income tax at the time of issuing a work book (insert to it) to an employee of the organization (clause 2 of Article 318 of the Tax Code of the Russian Federation).
Include the amount of reimbursement by the employee for the issuance of a work book as part of income subject to taxation.
If the amount of compensation is equal to the cost of the organization to purchase the form, the profit is zero. Consequently, the organization does not pay income tax (Article 247 of the Tax Code of the Russian Federation).
If an organization does not charge an employee for a work book form (for example, in the case of mass loss of books, damage or incorrect initial filling), it will not be able to take into account when calculating income tax either the costs of its acquisition or the VAT accrued on the gratuitous transfer ( Clause 16, Article 270 of the Tax Code of the Russian Federation). As a result, due to differences between accounting and tax accounting, a constant difference is formed that needs to be calculated permanent tax liability (clauses 4 and 7 PBU 18/02):
Debit 99 Credit 68 subaccount “Calculations for income tax”
- a permanent tax liability is reflected.
In addition, when transferring a form free of charge, personal income tax must be withheld from an employee (Article 1, 226 of the Tax Code of the Russian Federation). Its market value is recognized as the employee’s income (clause 1 of Article 210, subclause 1 of clause 2 of Article 211 of the Tax Code of the Russian Federation). This is confirmed by the Russian Ministry of Finance in a letter dated November 27, 2008 No. 03-07-11/367.
Writing off damaged forms
Write off damaged work record forms and their inserts using an act on the write-off of strict reporting forms. For government agencies form of the act approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n. Business organizations can also use this form.
Accounting for work records
Work books are documents of strict accountability, therefore the legislation defines the procedure for their recording and storage (section VI of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).
Each organization is required to maintain special books for recording work records. The first one is receipt and expense book for accounting of work book forms and inserts in it (Appendix 2 to the resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69). Second - book of movement of work books and inserts in them (Appendix 3 to the resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69).
The receipt and expenditure book for accounting of work book forms and the insert in it is maintained in the accounting department of the organization. Make entries in it immediately after receiving the forms from the distributor. In the book, be sure to include information about all transactions related to the acquisition and use of purchased work books and inserts in them, indicating series and numbers. And also enter information about the cost of the forms.
The organization's personnel service should keep a record of the movement of work books and inserts in them. But if there is no such service, then this responsibility is usually assigned to the accounting department. In this book, enter information about the date the employee was hired, his last name, first name, patronymic, series and number of the work book and insert, position, place of work, as well as details of the document on the basis of which the employee was hired.
All sheets in both books must be numbered, laced, certified by the signature of the head of the organization, and also sealed with a wax seal or sealed.
This procedure is established in paragraph 41 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225.
Advice:
On April 7, 2015, the Law of April 6, 2015 No. 82-FZ came into force. Articles 2 and 6 of this law provide that joint stock companies and LLCs now have the right (and not the obligation) to have a seal. The company reflects information about the presence of a seal in the charter.
It is worth noting some features for organizations and entrepreneurs of Crimea (Sevastopol). Until January 1, 2015, such employers kept books of employment records in accordance with Ukrainian legislation (clause 2 of article 2 of the Law of October 14, 2014 No. 299-FZ). Since January 1, 2015, they have been keeping records of work books (clause 1 of article 2 of the Law of October 14, 2014 No. 299-FZ). In the new form of the book for recording the movement of work records, it is necessary to enter information only about newly hired employees into the organization.
There is a special situation with those employees in Crimea (Sevastopol) who have been working for a long time. Such people have work books that are reflected in the old accounting book, and there are movements in these books after re-registration. Where to reflect these movements?
The legislation does not regulate the issue of transition from one form of book to another. And this has never happened in practice before. Taking this into account, there are two possible solutions.
1. Open a journal using the “Russian” form, where you can make entries only for newly hired employees. At the same time, entries will continue to be made in the “Ukrainian” journal upon dismissal of employees who were recorded in it. After some time, the old journal will close and it can be archived.
2. A new journal is opened, into which unclosed entries from the old one are transferred in chronological order.
This position is supported by Rostrud specialists in oral explanations.
An example of registration of work record books
E.V. Ivanova is getting a job for the first time, so the organization issued her a work book.
Accountant V.N. was appointed responsible for personnel records. Zaitseva.
Zaitseva drew up a work book and made entries in receipt and expenditure book for accounting of work book forms and inserts in them And book for recording the movement of work books and inserts in them .
Situation: How to certify work record books if the organization does not have a wax seal?
If the organization does not have a wax seal, the work record books can be sealed (clause 41 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225). The seal is easy to make. Bring the ends of the fastening thread you used to stitch the magazine to the inside of its back cover. Place them between two squares of white paper and glue the squares together. Attach the seal to the inside of the cover and place the usual round seal of the organization or personnel service on it so that part of the stamp extends onto the cover. And do not forget to make a certification about how many pages in this book are laced, numbered and sealed. Place your signature and date next to it.
Advice: joint stock companies and LLCs have the right not to use a seal. But for now it’s better not to give up seals. The explanation is this.
On April 7, 2015, the Law of April 6, 2015 No. 82-FZ came into force. Articles 2 and 6 of this law provide that joint stock companies and LLCs now have the right (and not the obligation) to have a seal. Information about the presence of a seal is reflected in the company's charter.
At the same time, paragraph 41 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225, continues to apply. This by-law requires the sealing of labor record books. Rostrud recalled this in a letter dated May 15, 2015 No. 1168-6-1.
One more thing. To refuse seals, be sure to make changes to the charter of your organization.
Responsibility
For the absence of labor records or their incorrect registration, the labor inspectorate may fine the organization (entrepreneur) and its officials.
In this case, the amount of the fine will be:
- for officials (for example, a manager) - from 1000 to 5000 rubles;
- for an entrepreneur - from 1000 to 5000 rubles;
- for an organization - from 30,000 to 50,000 rubles.
And for repeated violation you face the following:
- for a manager (official) - a fine in the amount of 10,000 to 20,000 rubles. or disqualification for a period of one to three years;
- for an entrepreneur - a fine in the amount of 10,000 to 20,000 rubles;
- for an organization - a fine in the amount of 50,000 to 70,000 rubles.
Such measures of liability are provided for in parts 1 and 4 of Article 5.27 of the Code of the Russian Federation on Administrative Offenses.
Storage
Keep work books in the organization as strictly accountable documents and, best of all, in a fireproof safe. If this is not possible, then in a cabinet locked with a key. Give the forms to the person responsible for maintaining work records upon his application, drawn up in any form.
At the end of each month, the employee responsible for maintaining work books must submit to the accounting department a report on the availability of forms and the amounts received for issued work books and inserts, attaching a receipt order. A report on the availability of forms and on the amounts received for issued work books and inserts is drawn up in any form.
This procedure is established in paragraph 42 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225.
An example of issuing work book forms for reporting and preparing a report on the availability of forms and the amounts received for issued work books and inserts
On October 20, the head of the HR department E.E. Gromova, on the basis of her application, was issued the following documents:
- work book form;
- insert in the work book.
On October 21, Gromova submitted a report to the accounting department on the availability of forms and on the amounts received for issued work books and inserts.
Situation: who in the organization should be responsible for recording, maintaining and storing work books?
In a large organization, the personnel department is usually responsible for maintaining work records. At a small employer, due to the lack of an appropriate special unit, accountants, secretaries or other officials can do similar work. The appointment of the person responsible for working with work books is formalized by order of the head of the organization in free form(Clause 45 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).
When changing the person responsible for working with work books, transfer the work books according to the act of acceptance and transfer of cases. In this case, in the act, indicate not just the number of books, but list their actual composition (names of owners and details). The act must be certified with two signatures - on the one hand, indicate the position and surname of the person who accepted the documents, on the other hand, the person who submitted the documents. If you discover facts about the absence of some work books, draw up an act in which you indicate the reasons for their absence.
Dismissal
When receiving a work book upon dismissal, an employee must sign the personal card and a book for recording the movement of work books and inserts (clause 41 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).
Work records and duplicates not received by employees upon dismissal must be kept by the organization until the document is requested by the employee or his immediate family (in the event of the employee’s death). Unclaimed - 75 years. This procedure and storage periods are provided for in paragraph 43 of the Rules, approved by Decree of the Government of the Russian Federation dated April 16, 2003 No. 225, and the list approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558.
Registration of pension
To apply for a pension, the employee will need the original work book. It is the work book that is the main document confirming the period of work under an employment contract (clause 11 of the Rules, approved by Decree of the Government of the Russian Federation of October 2, 2014 No. 1015).
The employer is obliged to issue the original work book no later than three working days from the day the employee submits the corresponding statement. In this case, a maximum of three working days after receiving the work book at the Pension Fund branch, the person will have to return the document to the organization. This is stated in Article 62 of the Labor Code of the Russian Federation.
