Accounting for work books: big disputes around petty expenses. Labor - free of charge
The question of accounting for work books and inserts to them. At one seminar, I heard that the cost of a work book / insert must be deducted from the employee's salary, and that this amount is income for the organization (IP), as a result, this amount must be taxed with the simplified tax system (I have a simplified tax system of 6%). Is this the question? If so, then where to look for logic, because these shopping malls / inserts must be purchased at the expense of the organization (IP), respectively, these are our costs, not income. ?
Answer
Withholding fees is a right, not an obligation, of the organization.
When issuing a work book to an employee, the organization for the form of a work book and an insert (Rules, approved).
According to the 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 the employee, recognizes income on the basis of Art. 250, paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation.
Expenses for the purchase of forms of a work book and an insert in it with the object of taxation "income" are not taken into account.
However, the organization may not charge a fee for the form of the work book and insert.
But such a condition should be enshrined in the local act of the organization. In this case
the employee has 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 a gift. Income in the form of gifts is exempt from personal income tax in an amount not exceeding 4000 rubles. in a year ().
The rationale for this position is given below. in the materials of the System Glavbukh.
Form fee
When issuing a work book to an employee, the organization for the form (of the Rules approved). * The fee for the form of the work book is charged from the 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 of the “Information about work” section. The employee can pay the money in cash on a credit slip or transfer it to the organization's account through a bank.
Situation: is it possible to withhold the cost of a work book 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 pay off the debt by paying money to the cashier or transferring it to the account of the organization. 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 hours 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. Deductions in an indisputable manner are made only in the cases listed in the articles and 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.
Blank free
Issue employment record forms to employees free of charge if: *
- an emergency (fire, flood) occurred, as a result of which the work books of employees were damaged;
- the form of the work book was spoiled by the employee of the organization responsible for personnel records during the initial filling.
This order is confirmed by the Ministry of Finance of Russia in letters,.
With regard to withholding personal income tax from the cost of a work book issued to an employee free of charge, the following should be taken into account.
If an organization issues a work book to an employee for free, 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 donation 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 and 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 4000 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 the general system of taxation*
The procedure for accounting and taxation of operations related to the provision of employees with work books is not regulated by law.
The right of the organization to charge an employee a fee for issuing a work book is provided for by 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;
- goods to "Products".
A more correct way to reflect is to record books 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). At the same time, work book 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 forms of work books, reflect on the "Forms of strict reporting" in the conditional assessment (Rules approved).
When you receive the forms, make the following entries:
Debit 10 Credit 60
- work books are credited;
Debit 19 Credit 60
- reflected the amount of VAT presented by the supplier;
Debit 68 subaccount "VAT settlements" Credit 19
– the amount of VAT presented by the supplier is accepted for deduction;
Debit 006
- Forms of work books are accepted for accounting.
If the organization charges a fee for the issuance of work books, the operation is reflected in "Settlements with personnel for other operations." If the organization withholds the fee for the form of the work book from the employee's salary, use the "Settlements with personnel for wages." *
The issuance of work books and inserts to them to employees of the organization is recognized as the sale of goods. Therefore, VAT must be paid on such an operation. Such a conclusion follows from the provisions of paragraph 1 of Article 146 of the Tax Code of the Russian Federation and is confirmed in. At the same time, 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 inserts to them to employees and receiving payment for 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
- recognized income in the amount of payment received for the form of the work book (including VAT); *
- VAT is charged on the reimbursement of the cost (sale) of the work book by an 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 gratuitously transferring work books and inserts to them to employees in accounting, make the following entries:
Debit 91-2 Credit 10
- the cost of work books transferred free of charge was written off;
Debit 91-2 Credit 68 sub-account "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 form of the work book (insert to it) on the day it is issued to the employee. At the same time, the date of issue should not be considered the day the employee was fired, but the day when the work book is started on the basis of Article 65 of the Labor Code of the Russian Federation.
Credit 006
- written off forms of work books (inserts to them).
Ivan Shklovets
Deputy Head of the Federal Service for Labor and Employment
2. LETTER OF THE MINISTRY OF FINANCE OF RUSSIA DATED 26.09.2007 No. 07-05-06/242
“Income arising from the issuance of work books and inserts to 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 Code of the Tax Code of the Russian Federation. * Non-operating income includes all other receipts that are not sales income. In particular, these are:* A complete list of non-operating income is given in the Tax Code of the Russian Federation (). He is open. This means that types of income that are not directly named in it also increase the single tax base when simplified. * Elena Popova, State Adviser of the Tax Service of the Russian Federation, 1st rank * This is a part of the material 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 This document can be compiled independently, guided by the explanations set out in the article, or you can use the ready-made version, which can be found below. The article deals with issues related to the procedure for requesting an insert in the labor.
What is an insert in a work book, why is it needed?
A work book is a personnel document that contains comprehensive information about the employment of an employee, as well as his work experience. Employment books are issued for all, without exception, employees of the organization or individual entrepreneur. The employer is responsible for maintaining work books, is obliged to fill them out within 5 days from the date of employment of each individual employee. This information is contained in Art. 66 of the Labor Code of the Russian Federation.
The work book and the insert to it are drawn up 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 relevant at the moment. The same resolution approved the Rules for the maintenance and storage of 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 work activity of the employee;
- information about employee awards.
Parts 2 and 3 contain 10 spreads (20 pages). A situation may arise when the pages contained in one of the sections in the form of the work book are not enough to indicate all the necessary information. This may be due to the frequent transition of the employee to new duty stations or a large number of incentives and awards.
It is in such situations that it is necessary to use inserts, which, in their content, duplicate the content of the forms of the three parts of the work book. The insert is sewn into that section of the book, the completion of which requires continuation.
Forms of work books and inserts in them are issued exclusively by the state represented by Goznak (clause 2 of the Procedure approved by 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 personally produce a new work book if the old one does not have space to fill in all the necessary information. Similarly, hand-made inserts in the work book are not allowed. An insert without a work book is invalid.
Is an employee required to write an application for the issuance 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 understand 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, upon initial employment or loss of a work book), the employee is required to write a statement about this, which is provided for by Part 5 of Art. 65 of the Labor Code of the Russian Federation (judicial practice is also following this path, in particular, reflected in the Cassation ruling of the Supreme Court of the Udmurt Republic dated March 26, 2012 in case No. 33-853 / 12). Thus, filing an application for the issuance of an insert to the employer is the obligation of the employee, expressly 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 the employee is required to write an application for the issuance of the insert is the need for his will to be paid for the cost of purchasing the insert. According to clause 47 of the Rules, the insert is paid by the employee, and its cost is equal to the employer's costs for the purchase of a work book (insert).
The cost of the insert can be deducted from the employee's salary or received in cash or by bank transfer. In any case, the employee must write a statement in which he can indicate how he wants 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 a work book
The employee's application for an insert in the work book in the request part must contain:
- the employee's request for the issuance of an insert in the work book;
- the employee's request to write off the cost of the liner from wages or an indication that the liner 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 not practical, so both statements can be combined into one.
The header of the application indicates information about the employer, namely, the name of the organization, the name and initials of its head (or individual entrepreneur).
Below it is written: "Statement".
In the main part of the application, it is necessary 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. This is followed by a request for the issuance of an insert in the work book.
Since the payment of 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 the payment will be made (either by deduction from wages, or in cash / non-cash).
If the employer has spoiled the form of the loose leaf, the employee is not obliged to pay the cost of the form newly acquired by the employer. These costs 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:
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 on (date) in my name, all pages of the section (section name) are completely filled out, I ask you to issue an insert in 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 the application was written
If the work book runs out of space, you can fill out the proposed sample application and submit it to the employer.
Our survey revealed many ways to record operations with work books in accounting. Which one is the most correct? The conclusions will surprise you.
When applying for a job, you must present the work book to the employer. If the employee does not have a work book, then the employer will issue it (). But where to get a work book form and who exactly should do it - the employer or the employee? How to reflect the movement of work book forms in accounting and tax accounting? Let's figure it out.
What account should the form be sent to?
Clause 47 of the “Rules for maintaining and storing work books, preparing work book forms and providing employers with them”, approved by Decree of the Government of the Russian Federation of 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 a work book is issued, as most accountants are convinced, but when it is handed over, which is made 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 Decree of the Ministry of Labor of Russia dated 10.10.2003 No. 69. Until the work book is issued to the employee, charging for the form is obviously illegal.
And now let's turn to paragraph 42 of the Rules, which determine the procedure for charging fees for the form. It establishes: at the end of each month, the person responsible for maintaining work books is obliged to submit to the accounting department of the organization a report on the amounts received for issued work books and inserts in them, with the application of the organization's cash receipt order. But this prescription is subject to execution only in conjunction with the prescription of paragraph 47 of the Rules. Upon registration of the work book, money for the form is not subject to collection. This is not surprising: after all, the employee does not actually use the work book during the period of the employment contract. It is used by the employer.
On a note
The employer is obliged to always have the required number of work book forms available (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 an official distributor of forms, has no right to sell them. Therefore, their posting to account 41 "Goods" is out of the question. It is not forbidden to accept forms for accounting on 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
- forms of the work book are credited (excluding VAT);
DEBIT 73 CREDIT 10
- the cost of the form was written off when registering the work book for the employee (based on the assumption that he will reimburse the cost of the form in the future).
Let us comprehend the nature of the asset that arises in this case on account 73 “Settlements with personnel for other operations”. As mentioned above, it is payable no earlier than the date of dismissal. Such a “receivable” (clause 13) is classified as a contingent asset: it arises from the organization as a result of past events in its economic life, when the organization’s existence of an asset at the reporting date depends on the occurrence (non-occurrence) of one or more future uncertain events not controlled by the organization. And the onset of such an event as dismissal does not really depend on the organization. Meanwhile, on the basis of clause 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 value of their stocks. This means that writing off forms does not generate an asset, but an expense.
Now it will not seem surprising to us that the Ministry of Finance of Russia, in a letter dated January 29, 2008 No. 07-05-06 / 18, proposes to immediately attribute the costs of acquiring work book forms to other expenses. Officials recommend taking into account the data on the movement of forms on the off-balance account 006 "Forms of strict reporting." The accounting entries will look like this:
DEBIT 91 CREDIT 76
- reflects the cost of purchasing forms from distributors (excluding VAT);
DEBIT 006
- forms are accepted for off-balance accounting;
CREDIT 006
- Forms were used to draw up work books for employees.
VAT presented by the distributor, the employer accepts for deduction in accordance with the generally established procedure.
Form reimbursement
The issuance of a work book is not made dependent on the payment of a fee by the legislator. This was confirmed by the Supreme Court of the Russian Federation in the ruling dated September 6, 2007 No. KAS07‑416. That is, the employer cannot dictate the condition: “do not issue a work book to an employee until he pays money for the form.”
An individual also does not receive economic benefits from obtaining a work book, since he does not have the legal opportunity to purchase a form of a work book, bypassing 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. So, there is no object of taxation.
The employer also does not provide services in the civil law sense for issuing a work book to an employee, since the norms of economic law do not apply to labor relations (). The fulfillment by the employer of the requirements of labor legislation in relations with employees is neither paid nor free of charge, because compensation is a category of civil law ( ; ).
As a result, neither the execution nor the issuance of a work book to an employee is an implementation (decisions of the Federal Antimonopoly Service of the North-Western District dated 01.10.2003 No. A26-5317 / 02-28, dated 02.03.2007 in case No. A56-44214 / 2006). In this regard, the object of taxation for VAT does not arise. Therefore, the author cannot agree with the position presented in the letter of the Ministry of Finance of Russia dated 08/06/2009 No. 03‑07‑11/199.
Our reasoning can be reinforced by drawing a parallel with getting education at the expense of the budget. Although it is free for a citizen, so far no one has guessed the cost of education or the issued form of a diploma to impose 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 above example.
income tax expense
At the same time, the costs of acquiring forms of work books and inserts to them can be taken into account for profit tax purposes. After all, these expenses are economically justified and made for the implementation of activities aimed at generating income (paragraph 1 of article 252, subparagraph 49 of paragraph 1 of article 264 of the Tax Code of the Russian Federation).
Conclusion
Have we convinced you? Then read the explanations of the Ministry of Finance of Russia, presented in the letter dated 10.06.2009 No. 03-01-15 / 6-305. Let us reproduce excerpts from it that are relevant to us.
“Employment 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 obligation of the employer, established by Articles 65, 66 of the Labor Code. Thus, the use of a form for issuing a work book or an insert in it to an employee is not a sale to an employee of a form of a work book or an insert in it, since at the time it is filled out such a form of a work book or an insert cannot be considered as a product. The execution of a work book or an insert in it and the provision of services to an employee are not considered, since it is carried out by the organization as part of the fulfillment of its obligations as an employer, provided for by labor legislation.
Why this fair position did not attract due attention of experts is unknown.
Elena Dirkova, for the magazine "Practical B" accounting "
Practical Accounting
When issuing work books to employees, is a budgetary institution obliged to withhold the cost of work books previously acquired with funds from income-generating activities? Is it possible to deduct this cost from the salaries of employees? If yes, then under which 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, an employer issues a work book for him. At the same time, a work book is issued to an employee 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" levying of this fee, it should be taken into account that:
- the issuance of a work book for a fee, specified in paragraph 47 of Rules N 225, is the right of the employer (see Decision of the Supreme Court of the Russian Federation of 19.06.2007 N GKPI07-564), and not his duty;
- 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 the collection (non-payment) of payment for the work book
Suppose a work book is issued by an employer for a fee.
For tax purposes, such an operation is recognized as the sale of goods and therefore, as a result, 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 08.06.2009 N 03-07-11 / 199, dated 11.27.2008 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 the tax amount presented by the seller (manufacturer) of work book forms for deduction (clause 1, article 172 of the Tax Code of the Russian Federation). However, the institution will be able to do this without any consequences only if employment records are purchased at the expense of income-generating activities. After all, in the case of an institution acquiring work books at the expense of subsidies provided by the federal budget, the acceptance of "incoming" VAT for deduction (reimbursement) will lead to a repeated refund of tax from the federal budget (see letter of the Ministry of Finance of Russia dated 01.26.2012 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, including tax, and the value of the property being sold (clause 3, 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 taxing corporate income 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 07.10.2008 N 03 -03-06/4/67).
Recall that income received is recognized as profit, reduced by the amount of expenses incurred (Article 247 of the Tax Code of the Russian Federation). At the same time, 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 acquisition of forms of a work book for the purposes of taxation of profits will be lawful, provided that they are made at the expense of funds from income-generating activities. Therefore, if the purchase of work books was made at the expense of the subsidies allocated to the institution, then these expenses to reduce taxable income are not accepted.
Please note: in the professional community there is also a position according to which the funds received from the employee are not revenue, but reimbursement for the purchase of a book, since the fee charged from the employee for the work book issued to him is equal to the cost of acquiring it, therefore the provision of work books and inserts to them cannot be regarded as the sale of goods (clause 1, article 39 of the Tax Code of the Russian Federation).
This position is also supported by the judges (see, in particular, the decisions of the Federal Antimonopoly Service of the North-Western District of March 2, 2007 in case N A56-44214 / 2006, of October 1, 2003 in case N A26-5317 / 02-28).
However, given the insignificance of the amounts of taxes levied on the transactions in question, we do not consider it appropriate to adhere to this position and defend it in court.
So, charging an employee when issuing a work book has certain "tax consequences". But this is not a reason to consider the decision on the gratuitous issuance of work books to employees as optimal. After all, "tax consequences" will arise for the institution in the case of gratuitous extradition.
Firstly, the gratuitous transfer of goods for the purposes of VAT taxation is equivalent to the sale (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia of November 27, 2008 N 03-07-11 / 367). In this case, the institution will have to pay tax from its own funds.
Secondly, the gratuitous transfer of a work book to an employee will lead to the employee's in-kind income 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 on the basis of a donation agreement, and given its low cost, the corresponding income of the employee will not be subject to personal income tax in accordance with paragraph 28 of Art. 217 of the Tax Code of the Russian Federation (see, for example, letter of the Ministry of Finance of Russia dated 01.06.2010 N 03-04-06 / 6-106). However, such a "donation" to the institution will need to be documented (the presence of an order, contract, 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 acquiring a work book, the accounting entries in the institution's records will differ.
Consider an example of reflecting the operation of issuing a work book to an employee for a fee, provided that the form of the work book was purchased earlier by the institution at the expense of subsidies for the implementation of the state 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. Reflected reduction on off-balance account 03 "Forms of strict reporting"
- on the basis of the employee's application, a work book was issued;
2. Debit 2,205 31,560 Credit 2,401 10,130*(1)
- accrued income in the amount of the payment received for the work book;
3. Debit 2,201 34,510 Credit 2,205 31,660
- payment for the work book was received at the cash desk;
4. Debit 2,210 03,560 Credit 2,201 34,610
- funds are deposited to the personal account of the institution in the Federal Treasury;
5. Debit 2,201 11,510 Credit 2,210 03,660
- funds are credited to the personal account of the institution, at the same time an increase is reflected in the off-balance 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 was transferred to the budget, at the same time a decrease was reflected in the off-balance account 17.
Prepared answer:
Legal Consulting Service Expert GARANT
State Counselor of the Russian Federation 3rd class Alexander Semenyuk
Answer passed quality control
The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.
*(1) In our opinion, the payment for a work book for an institution should be reflected under article 130 "Income from the provision of paid services (works)" of KOSGU.
This position, in particular, is shared by certain chief administrators of budget revenues:
- Clause 1 of Appendix No. 2 to the Order of the Ministry of Justice of Russia No. 67 dated April 28, 2012;
- Appendix N 1 to the order of the Ministry of Culture of Russia dated June 26, 2012 N 659;
- clause 6 of Appendix No. 3 to the order of Rostekhnadzor No. 482 of 31.08.2012;
- Clause 7 of Appendix No. 1 to the order of the Federal Air Transport Agency of August 27, 2012 No. 574.
A similar opinion was shared by specialists of authorized bodies 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 the Decree of the Government of the Russian Federation of April 16, 2003 No. 225). A fee for a work book form is charged from 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 of the "Information about work" section. The employee can pay the money in cash on a credit slip or transfer it to the organization's account through a bank.
Situation: is it possible to withhold the cost of a work book form from a 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 way that suits him. An employee can pay off the debt by paying money to the cashier or transferring it to the account of the organization. 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 hours worked are his property (Article 1, Clauses 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. Deductions in an indisputable manner 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: whether it is necessary to use cash registers when accepting payment from an employee for a work book form?
No no need.
If an organization draws up 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 cash desk of the organization.
If an organization makes cash payments or payments using plastic cards, it must apply CCP. However, this 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 trading operation - it is the obligation of the organization established by labor legislation (Article 65 of the Labor Code of the Russian Federation).
By purchasing forms of work books, 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, it is not necessary to use KKT (punching a cashier's check). The tax inspectorate will not be able to fine an organization for not using cash registers (Article 14.5 of the Code of Administrative Offenses of the Russian Federation). A similar point of view is shared by the Ministry of Finance of Russia in a letter dated June 10, 2009 No. 03-01-15 / 6-305. It is also confirmed by some arbitration courts (see, for example, the decision of the Federal Antimonopoly Service of the North-Western District of March 2, 2007 No. A56-44214 / 2006).
Blank free
Issue employment record forms to employees free of charge if:
- an emergency (fire, flood) occurred, as a result of which the work books of employees were damaged;
- the form of the work book was spoiled by the 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 the Decree of the Government of the Russian Federation of April 16, 2003 No. 225, and the letter of the Ministry of Health and Social Development of Russia of August 6, 2010 No. 12-3 / 10 / 2-6752 (in relation to work books that were lost during 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 should be enshrined in the local regulatory act of the organization (for example, in Labor regulations or in the order of the head).
In addition, this operation will have features in taxation.
When calculating income tax (or a single tax when simplified from the difference between income and expenses), the cost of the form cannot be taken as a reduction in the tax base (clause 16 of article 270, clause 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 the sale of goods. Therefore, VAT must be paid on such an operation (Subclause 1, Clause 1, Article 146 of the Tax Code of the Russian Federation). The amount of VAT charged on the cost of a donated form does not reduce the tax base for income tax (clause 16, 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 withholding personal income tax from the cost of a work book issued to an employee free of charge, the following should be taken into account.
If an organization issues a work book to an employee for free, then he has income in kind, from which personal income tax must be withheld (paragraph 1 of article 210, subparagraph 1 of paragraph 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 donation 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. per year (clause 28, article 217 of the Tax Code of the Russian Federation). Similar explanations 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 take into account the acquisition and issuance of a new work book to an employee on a general basis?
The procedure for accounting and taxation of operations related to the provision of employees with work books is not regulated by law.
The right of the 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 the account of the same name 10 (as assets used for management needs (clause 2 PBU 5/01)) with subsequent write-off to other expenses;
- goods on account 41 "Goods".
A more correct way to reflect is to record books 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). At the same time, work book 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 take these forms into account on account 10.
Simultaneously with the posting of the forms of work books, reflect on account 006 “Forms of strict reporting” in a conditional assessment (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, make the following entries:
Debit 10 Credit 60
- work books are credited;
Debit 19 Credit 60
- reflected the amount of VAT presented by the supplier;
Debit 68 subaccount "VAT settlements" Credit 19
- the amount of VAT presented by the supplier is accepted for deduction;
Debit 006
- Forms of work books are accepted for accounting.
If the organization charges a fee for issuing work books, the operation is reflected on account 73 “Settlements with personnel for other operations”. If the organization withholds the fee for the form of the work book from the employee's salary, use account 70 "Settlements with personnel for wages."
The issuance of work books and inserts to them to employees of the organization is recognized as the sale of goods. Therefore, VAT must be paid on such an operation. 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 from the Ministry of Finance of Russia dated September 30, 2015 No. 03-07-11 / 55714, the Federal Tax Service of Russia dated June 23, 2015 No. GD-4-3 / 10833@. At the same time, 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 inserts to them to employees and receiving payment for 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
- recognized income in the amount of payment received for the form of the work book (including VAT);
- VAT is charged on the reimbursement of the cost (sale) of the work book by an employee (if the organization is a tax payer);
Debit 91-2 Credit 10
- written off the cost of work books transferred to the employee of the organization.
When gratuitously transferring work books and inserts to them to employees in accounting, make the following entries:
Debit 91-2 Credit 10
- the cost of work books transferred free of charge was written off;
Debit 91-2 Credit 68 sub-account "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 form of the work book (insert to it) on the day it is issued to the employee. At the same time, the date of issue should not be considered the day the employee was fired, but the day when the work book is started on the basis of part 4 of article 65 of the Labor Code of the Russian Federation.
Credit 006
- written off forms of work books (inserts to them).
Advice: there are arguments that allow the organization not to pay VAT on the issuance of a work book (insert to it) to an employee. They are as follows.
Firstly, the work book (insert to it) does not have the signs of a product, as defined in paragraph 2 of PBU 5/01 and article 38 of the Tax Code of the Russian Federation.
Secondly, providing employees with no work experience with work books 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 the fee for the form charged from the employee should not exceed the amount of the cost of 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, works, services) (Article 2 of the Civil Code of the Russian Federation). A similar point of view is reflected in the resolutions of the Federal Antimonopoly Service of the North-Western District dated October 1, 2003 No. A26-5317 / 02-28 and March 2, 2007 No. A56-44214 / 2006. Therefore, the issuance of work books (free of charge or for a fee) is not an implementation. 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 form of the work book (insert to it), make the entries in accounting:
Debit 91-2 Credit 10
- written off the cost of damaged work books;
Debit 19 Credit 68 sub-account "VAT calculations"
- restored VAT, previously accepted for deduction;
Debit 91-2 Credit 19
- the recovered amount of VAT was written off;
Credit 006
- written off forms of damaged work books (inserts to them).
When calculating income tax, the cost of purchasing forms of work books (inserts to them) can be taken into account. Such costs are economically justified and 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, the 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 the work book (insert to it) is issued to the 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 of the fee for issuing a work book in the composition of income subject to taxation.
If the amount of reimbursement 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 event of mass loss of books, damage or incorrect initial filling), it will not be able to take into account when calculating income tax neither the cost of its acquisition, nor the VAT accrued from a gratuitous transfer ( 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, with which you need to calculate permanent tax liability (clauses 4 and 7 PBU 18/02):
Debit 99 Credit 68 sub-account "Calculations for income tax"
- reflects a permanent tax liability.
In addition, when transferring a form for free from an employee, personal income tax must be withheld (. 1, article 226 of the Tax Code of the Russian Federation). Its market value is recognized as the employee's income (clause 1, article 210, subparagraph 1, clause 2, article 211 of the Tax Code of the Russian Federation). This is confirmed by the Ministry of Finance of Russia in a letter dated November 27, 2008 No. 03-07-11 / 367.
Write-off of damaged forms
Write off the damaged forms of work books and inserts to them, draw up an act on the write-off of strict reporting forms. For government agencies form of act approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n. Commercial organizations can also use this form.
Accounting for work books
Employment books are documents of strict accountability, therefore, the legislation defines the procedure for their accounting 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 keep special books on accounting for work books. The first of them - income and expense book for accounting forms of the work book and an insert in it (Appendix 2 to the Decree of the Ministry of Labor of Russia dated October 10, 2003 No. 69). Second - book of accounting for the movement of work books and inserts in them (Appendix 3 to the Decree of the Ministry of Labor of Russia dated October 10, 2003 No. 69).
The income and expense book for accounting for the forms of the work book 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 indicate information about all transactions related to the acquisition and expenditure of purchased work books and inserts in them, indicating the series and numbers. And also enter information about the cost of the forms.
The book of accounting for the movement of work books and inserts in them should be maintained by the personnel service of the organization. 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 the 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 are now entitled (but not required) to have a seal. The society reflects information about the presence of a seal in the charter.
It should be noted some features for organizations and entrepreneurs of the Crimea (Sevastopol). Until January 1, 2015, such employers kept records of work books in accordance with Ukrainian legislation (clause 2, article 2 of the Law of October 14, 2014 No. 299-FZ). From January 1, 2015, they keep records of work books (Clause 1, Article 2 of the Law of October 14, 2014 No. 299-FZ). In the new form of the book of accounting for the movement of work books, it is mandatory to enter information only on newly hired employees.
There is a special situation with those employees in the 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 on these books after re-registration. Where are these movements reflected?
Legislation does not regulate the issue of transition from one form of book to another. And in practice, this was not the case before. With this in mind, there are two possible solutions.
1. Open a journal in the "Russian" form, where to make entries only for newly hired employees. At the same time, the "Ukrainian" journal will continue to make entries on the dismissal of employees who were recorded in it. After some time, the old journal will be closed and it can be archived.
2. A new journal is opened, in 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 books
E.V. Ivanova gets a job for the first time, so the organization issued her a work book.
The accountant V.N. was appointed responsible for personnel records. Zaitsev.
Zaitseva issued a work book and made entries in income and expense book for accounting forms of work books and inserts in them And book of accounting for the movement of work books and inserts in them .
Situation: how to certify work book records if the organization does not have a wax seal?
If the organization does not have a wax seal, the work book records 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 filling is easy to make. Bring the ends of the binding thread that you sewed the magazine to the inside of its back cover. Place them between two squares of white paper and glue these squares together. Attach the seal to the inside of the cover and put on it the usual round seal of the organization or personnel service so that part of the print goes on the cover. And do not forget to make an attestation about how many pages in this book are laced, numbered and sealed. Signature and date next to it.
Advice: joint-stock companies and LLC have the right not to use the seal. But for now, it’s better not to refuse 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 are now entitled (but not required) to have a seal. Information about the presence of a seal is reflected in the charter of the company.
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 operate. This by-law requires that work books be sealed with a seal. This was recalled by Rostrud in a letter dated May 15, 2015 No. 1168-6-1.
One more moment. To refuse seals, be sure to amend the charter of your organization.
Responsibility
For the lack of accounting books for work books or their incorrect execution, 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 threatens the following:
- for the head (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 responsibility 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 documents of strict accountability and, best of all, in a fireproof safe. If this is not possible, then in a cabinet that is locked with a key. Issue forms to the person responsible for maintaining work books at his request, 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 on the amounts received for completed work books and inserts, with a receipt order attached. A report on the availability of forms and on the amounts received for issued work books and inserts is compiled 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 forms of work books for reporting and drawing up a report on the availability of forms and on the amounts received for issued work books and inserts
On October 20, the head of the personnel department E.E. Gromov, on the basis of the application, were issued under the report:
- work book form;
- workbook insert.
On October 21, Gromova submitted to the accounting department a report on the availability of forms and on the amounts received for completed work books and inserts.
Situation: Who in the organization should be responsible for accounting, maintaining and storing work books?
In a large organization, the personnel department is usually responsible for maintaining work books. For a small employer, due to the lack of an appropriate special unit, accountants, secretaries or other officials can do such work. The appointment of a person responsible for working with work books is issued by order of the head of the organization in free form(clause 45 of the Rules, approved by the 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 work books according to the act of acceptance and transfer of cases. At the same time, 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 handed over. When revealing the facts of the absence of some work books, draw up an act in which indicate the reasons for their absence.
Dismissal
Receiving a work book upon dismissal, an employee must sign on a personal card and the book of accounting for 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).
Employment books and duplicates not received by employees upon dismissal, the organization must keep the document until required by the employee or his immediate family (in the event of the death of the employee). Unclaimed - 75 years. Such an order and terms of storage are provided for in clause 43 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225, and the list approved by order of the Ministry of Culture of Russia of August 25, 2010 No. 558.
Registration of a pension
To apply for a pension, an employee will need an 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 when the employee submits the appropriate statement. At the same time, a maximum of three working days after receiving a work book at the PFR department, a person will have to return the document to the organization. This is stated in article 62 of the Labor Code of the Russian Federation.
