Taxation of New Year's gifts to employees' children. Gifts to employees: is it necessary to charge personal income tax Taxation of valuable gifts to employees in a year

Then, when drawing up a donation agreement, premiums for insurance from NA and PZ are not charged on the value of gifts, since in this case gifts are issued not within the framework of an employment relationship with an employee, but within the framework of a civil law contract concluded with him, which does not provide for the payment of premiums for insurance from NS and PZ.

2. Bonus at the end of the year

In accordance with part 1 of Art. 22 and Art. 191 of the Labor Code of the Russian Federation, the employer has the right to encourage employees who conscientiously perform their labor duties (declare gratitude, issue a bonus, award a valuable gift, a certificate of honor, present to the title of the best in the profession).

According to Art. 129 and Art. 135 of the Labor Code of the Russian Federation, bonuses, additional payments and bonuses of a stimulating nature, as well as other incentive payments are an integral part of the salary, which is established for the employee by an employment contract in accordance with the current wage systems. Remuneration systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms.

The direct payment of the bonus is carried out on the basis of an order or order of the head of the organization, since it is the order (instruction) that confirms the achievement of bonus indicators in a specific period (month, quarter, year). The order is drawn up in the form N T-11 (T-11a), approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 N 1.

2.1. Corporate income tax

In accordance with Art. 252 of the Tax Code of the Russian Federation reduces the income received by the amount of expenses incurred (with the exception of the expenses specified in Article 270 of the Tax Code of the Russian Federation). At the same time, these expenses must be economically justified, documented and aimed at generating income.

According to Art. 255 of the Tax Code of the Russian Federation, the taxpayer's labor costs include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.

At the same time, paragraph 2 of Art. 255 of the Tax Code of the Russian Federation stipulates that labor costs include incentive accruals, including bonuses for production results, allowances for tariff rates and salaries for professional skills, high achievements in labor and other similar indicators.

Considering that in the situation under consideration, the payment of bonuses at the end of the year is provided for by the labor and (or) collective agreement, such expenses on the basis of Art. 255 of the Tax Code of the Russian Federation can be taken into account when determining the tax base for income tax. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated February 26, 2010 N 03-03-06 / 1/92, dated July 10, 2009 N 03-03-06 / 1/457, dated May 14, 2009 N 03-03-05 / 88, dated 03/19/2007 N 03-03-06/1/158, dated 03/06/2007 N 03-03-06/1/151, Federal Tax Service of Russia for Moscow dated 12/19/2008 N 19-12/118853.

2.2. Accounting

In accounting, the organization's expenses for paying bonuses to employees are expenses for ordinary activities and are included in the cost price (clauses 5, 7, 8 and 9 of PBU 10/99 "Organization's expenses").

Professional Accountant Molchanov Valery

Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor Melnikova Elena

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

Personal income tax on gifts is paid according to its own special rules. But you don't always have to pay taxes. In what cases does a tax agent have such an obligation and how to fulfill it correctly, learn from our article.

Keep track of gifts

If the total value of gifts made to a particular individual for a calendar year does not exceed 4,000 rubles, then the tax in accordance with paragraph 28 of Art. 217 of the Tax Code of the Russian Federation is not charged. "Agency" obligations arise only if this cost exceeds the specified limit. Tax will need to be paid on the excess amount.

In order not to miss the moment when the duties of an agent appear, it is necessary to organize a personalized account of the gifts presented. This was also pointed out by the Ministry of Finance of Russia in letters dated 01/20/2017 No. 03-04-06/2650, dated 03/02/2012 No. 03-04-06/9-54, dated 02/18/2011 No. 03-04-06/6-34 and dated 20.07.2010 No. 03-04-06/6-155.

Example:

Omega LLC awarded its accountant I.S. Stupina valuable gifts. First, in August, in honor of Builder's Day, with money - in the amount of 3,500 rubles, and then in November on Accountant's Day with a tablet for 15,000 rubles.

The September amount is not subject to personal income tax, as it is less than the established threshold of 4,000 rubles. But the amount of the November gift is already taxable. But not all, because the organization must add up the value of both gifts and subtract the limit from the combined amount.

Taking into account the fact that I.S. Stupin is a resident of the Russian Federation, then the tax calculation will look like this.

First, find the taxable amount:

(3500 + 15,000) - 4,000 = 14,500 rubles,

and then the amount of personal income tax payable:

14,500 * 13% = 1885 rubles.

That is, the amount of personal income tax to be withheld and transferred to the budget will be 1,885 rubles.

It so happened that the last gift had a natural expression, as a result of which the organization could not withhold personal income tax at the time of delivery. Therefore, she must do this at the next payment (clause 4, article 226 of the Tax Code of the Russian Federation). The amount withheld must not exceed 50% of the amount issued. Moreover, such a deduction can be made from any (even not subject to personal income tax) income paid to an employee(P letter of the Ministry of Finance of Russia dated July 18, 2014 No. 03-04-06 / 35397).

Please note that in some cases the non-taxable limit may be higher. So, for individuals named in paragraph 33 of Art. 217 of the Tax Code of the Russian Federation, the non-taxable amount of the gift is 10,000 rubles. Preferences, in particular, apply to veterans of the Great Patriotic War.

How to arrange a gift

The specified procedure for taxation is applied only to property and funds issued according to documents as a gift. Ministry of Finance in letters No. 03-04-06/6-329 dated November 22, 2012 (p. 1), No. 03-04-06/6-274 dated September 7, 2012 and No. 03-03-06/1 dated April 4, 2011 /207 indicates that a change in the purpose of payments entails a change in the procedure for taxation. In other words, the wording in the documents should be such that it is possible to draw an unambiguous conclusion from them: the transferred property or money is a gift, and not wages, bonuses or other types of incentives (letter of the Ministry of Finance of Russia dated August 12, 2014 No. 03-04- 06/40051).

If the gift costs more than 3,000 rubles, such a document may be a donation agreement concluded in writing (clause 2 of article 574 of the Civil Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 31.03.2016 N 03-04-09 / 18292).

The issuance of less valuable gifts can be confirmed:

• order of the head to purchase a gift;
• delivery order;
• other documents evidencing delivery, for example, a statement of issuance with the signature of an individual.

If it is impossible to withhold tax

It may happen that the gift was presented with property, and no cash payments were made to the donee in the tax period. In this case, the taxpayer and the tax authority should be informed in writing about the impossibility of withholding and the amount of tax (clause 5 of article 226 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia of October 31, 2016 No. 03-04-06 / 64102, of August 12, 2016 N 03- 05-06-01/47305). Then the obligation to pay will “transfer” to the taxpayer (subclause 4, clause 1, article 228 of the Tax Code of the Russian Federation).

Find out how and within what time frame you need to report to the IFTS about the impossibility of withholding personal income tax.

If an individual refuses a gift before receiving it, he will not have taxable income, and, accordingly, you will not have the duties of a tax agent (letter of the Federal Tax Service of Russia for Moscow dated July 13, 2009 No. 20-15 / 4 / 071395).

Results

You need to calculate personal income tax from gifts only if their total value for the year to an individual exceeds 4,000 rubles. You need to withhold tax from any cash payments to the taxpayer. And if it was not possible to do this by the end of the year, it is required to notify the tax authorities about this. They will present personal income tax for payment to the recipient of the gift.

Ahead of the New Year holidays. For some, this is the time of summing up, for others - the period of corporate parties and gifts. And for an accountant - the height of work. After all, all of the above must be reflected in the accounting. Including New Year gifts for the children of employees. We will talk about them.

"Gift" personal income tax

A gift is income in kind, which is taken into account when determining the tax base for personal income tax (clause 1, article 210 of the Tax Code of the Russian Federation). At the same time, paragraph 28 of Art. 217 of the Tax Code of the Russian Federation exempts from taxation gifts received by individuals from organizations, the value of which does not exceed 4,000 rubles per year. It is unlikely that a children's New Year's gift will cost more. And this means that the obligation to withhold personal income tax from the employee, most likely, will not arise. In this case, the organization is required to keep personal records of these incomes (see, for example, letter of the Ministry of Finance dated 01/20/2017 No. 03-04-06 / 2650).

If the gift costs more than 4,000 rubles. (in this case, a written donation agreement is required - clause 2 of article 574 of the Civil Code of the Russian Federation), or the organization gifts the children of employees not only for New Year, but also on other holidays, and the total value of gifts for the year exceeded the tax-exempt amount, the organization becomes a tax agent (clause 1, article 226 of the Tax Code of the Russian Federation). But only in relation to the excess amount, from which the tax must be calculated.

In this case, the child receives only a gift, the organization does not make any cash payments to him. Consequently, she does not have the opportunity to withhold personal income tax (clause 4, article 226 of the Tax Code of the Russian Federation). But there is an obligation to inform the taxpayer and the tax authority about this (clause 5, article 226 of the Tax Code of the Russian Federation).

After that, the legal representatives of the child will have to pay the tax: parents, adoptive parents, guardians, trustees (Articles 27, 29, paragraphs 4, paragraph 1, Article 228 of the Tax Code of the Russian Federation, letter of the Federal Tax Service dated 04.23.2009 No. 3-5-04 / [email protected]).

Do insurance premiums apply?

It is not necessary to calculate insurance premiums, including for injuries, from the cost of children's gifts. If only because there are no labor relations between the children of employees and the organization, and therefore there is no object of taxation of contributions (clause 1 of article 420 of the Tax Code of the Russian Federation, clause 1 of article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ, see . also letter of the Ministry of Health and Social Development of the Russian Federation dated May 19, 2010 No. 1239-19).

In addition, paragraph 4 of Art. 420 of the Tax Code of the Russian Federation expressly provides that payments under civil law contracts, under which the transfer of ownership of property, do not apply to the object of contributions. A donation agreement is just such an agreement.

What about VAT?

It is better to pay VAT on the value of gifts. And not only because this is the position of the Presidium of the Supreme Arbitration Court of the Russian Federation (Resolution of the Supreme Arbitration Court of the Russian Federation of June 25, 2013 No. 1001/13) and regulatory authorities.

When giving gifts, including to the children of employees, there is a transfer of ownership of the goods free of charge. And by virtue of paragraph 1 of Art. 39 and pp. 1 p. 1 art. 146 of the Tax Code of the Russian Federation, such a transfer is subject to VAT. Consequently, the organization must calculate the tax on the market value of gifts (clause 2 of article 154 of the Tax Code of the Russian Federation) and pay it to the budget.

Whether to issue an invoice for a gift, find out.

If the gift seller also pays VAT, then there are no special problems here. Calculating the tax on this transaction, the organization - the buyer receives the right to deduct the "input" tax (clause 1 of article 171 of the Tax Code of the Russian Federation). The market value of gifts, from which VAT payable in this case must be calculated, will be the purchase price. Thus, the amount of tax accrued will be equal to the amount of the deduction. So, the organization has nothing to lose.

At the same time, non-payment of tax can lead to:

• claims from regulatory authorities;
• the impossibility of deducting "input" VAT (clause 2, article 170 of the Tax Code of the Russian Federation);
• the need for separate accounting (clause 4, article 170 of the Tax Code of the Russian Federation).

If the gifts are purchased from a VAT non-payer (for example, from a “simplifier”), you will actually have to pay the tax at your own expense. If the amounts are significant, such providers are best avoided.

Income tax: do not include expenses

Most likely, it will not work to take into account children's gifts in expenses. Firstly, it is very difficult to prove their economic feasibility and production orientation, which are required by paragraph 1 of Art. 252 of the Tax Code of the Russian Federation. In addition, there is a gratuitous transfer of property. And its cost is directly related to expenses that are not taken into account for taxation (clause 16, article 270 of the Tax Code of the Russian Federation).

Gift accounting

Based on the Chart of Accounts and instructions for its use (approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n), the acquisition and issuance of children's gifts can be reflected in accounting as follows:

Debit 41 Credit 60 - children's New Year's gifts were credited;

Debit 19 Credit 60 - VAT presented by the supplier is reflected;

Debit 68, sub-account "Calculations for VAT", Credit 19 - "input" VAT is deductible;

Debit 73 Credit 41 - reflects the transfer of gifts to employees;

Debit 91 Credit 73 - the cost of gifts is included in other expenses;

Debit 91 Credit 68, sub-account "VAT settlements" - VAT is charged on the value of gifts.

Due to the fact that these expenses do not reduce taxable profit, organizations applying PBU 18/02 (approved by Order of the Ministry of Finance of the Russian Federation of November 19, 2002 No. 114n) will have a permanent tax difference and the corresponding permanent tax liability (TNO):

Debit 99, subaccount "Permanent tax liability" Credit 68, subaccount "Calculations for income tax" - for the amount of PNO.

Results

As you can see, keeping children's New Year's gifts in the account is not so difficult. Follow our simple recommendations, and these pre-holiday chores will only be a joy for you. With coming!!!

A series is coming new year holidays, for some, this is the time to take stock, for others - the time of buying gifts and planning a vacation. And for company accountants, this is a period of increased workload. After all, even just gifts to the children of employees, for example, need to be correctly reflected in tax accounting. We will talk about this nuance of accounting activities in the New Year's fuss.

personal income tax from gifts to children

A gift can be called income in kind, in fact, it is such, and therefore, it must be taken into account when determining the taxable base for income tax in accordance with the provisions of paragraph 1 of Art. 210 of the Tax Code of the Russian Federation. It is important to clarify here that the regulations of paragraph 28 of Art. 217 of the Tax Code of the Russian Federation defines the exemption from taxation of those gifts received by employees-individuals from companies-employers, the value of which did not exceed 4 thousand rubles per calendar year. Few things fall under the criteria for gifts from the company, and therefore, the likelihood that gifts to children, in combination with other gifts from the company to its employees, will exceed the total cost of 4 thousand rubles is not so high. In this regard, it is not necessary to withhold personal income tax from employees for children's gifts, subject to these limits. All that is required of companies, or rather accountants, is to keep personal records of this type of income, as stated, for example, in a letter from the Ministry of Finance of Russia dated 05/08/2013 No. 03-04-06 / 16327.

In the event that New Year's gifts to the children of employees or the total of gifts for the year amounted to more than 4 thousand rubles, in addition to the fact that it is mandatory to draw up a gift agreement in writing in pursuance of paragraph 2 of Art. 574 of the Civil Code of the Russian Federation, the company becomes a tax agent, in accordance with the provisions of paragraph 1 of Art. 226 of the Tax Code of the Russian Federation. True, with a reservation, only in relation to the amount that exceeded the designated limit, income should be calculated.

Moreover, since the child simply receives a gift, and not money, the company does not have the right to withhold personal income tax from the parents' salary, in accordance with the provisions of paragraph 4 of Art. 226 of the Tax Code of the Russian Federation. The company, as in this case, is obliged to notify the taxpayer itself, as well as the Tax Service (clause 5, article 226 of the Tax Code of the Russian Federation). And pay income tax the legal representatives of the child themselves are obliged, it can be not only parents, but also guardians, trustees or adoptive parents. Such requirements are set out in articles 27, 29, paragraphs. 4 p. 1 art. 228 of the Tax Code of the Russian Federation and the letter of the Federal Tax Service of Russia dated April 23, 2009 No. 3-5-04 / [email protected]

VAT on the cost of children's gifts

The value-added tax on the value of gifts for children is not as vague as in the case of personal income tax, it must be paid. This opinion is shared by the judges of the Supreme Arbitration Court of the Russian Federation in their Resolution of the Supreme Arbitration Court of the Russian Federation dated June 25, 2013 No. 1001/13, as well as tax officials.

However, this tax also requires payment for other circumstances. In the process of giving, including gifts to the children of employees, there is a transfer of ownership of goods in a gratuitous form. This means that this process falls under the requirements of paragraph 1 of Article 39 and subparagraph 1 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation and is subject to VAT taxation. It follows from this that the company is obliged to deduct tax from the market price of gifts, and pay VAT to the federal budget.

By the way, if the gift seller is also a VAT payer, then when calculating the tax, the buyer, in this context, our company, has the right to receive an “input” VAT deduction, in accordance with the provisions of paragraph 1 of Art. 171 of the Tax Code of the Russian Federation. In this case, the actual price of purchases will be recognized as the market value of gifts, from which the payment of VAT will be calculated. As a result, the amount of accrued VAT is equal to the amount of the deduction and the buyer company does not lose anything. Of course, if the seller is not a VAT payer, and these are, as a rule, simplistic people, the buyer company will have to pay VAT literally out of his own pocket.

First, let's analyze the situation when a company gives gifts to its employees.

income tax

In our opinion, New Year's gifts to employees are not related to wages. Indeed, as a rule, they are absolutely the same for everyone and do not depend on the length of service, the position held by the employee and the absence of disciplinary sanctions. And in accordance with Article 129 Labor Code RF wages are remuneration for work, depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed.

It should be noted that the Ministry of Finance of Russia (letters No. 03-03-06/1/281 dated May 28, 2012, No. 03-03-06/2/42 dated April 23, 2012) clarified that payments in connection with significant dates , not related to the production results of employees, cannot be recognized.

Personal income tax

By virtue of paragraph 28 of Article 217 of the Tax Code of the Russian Federation, the value of gifts received from organizations and entrepreneurs, the amount of which for the tax period (that is, a year) does not exceed 4,000 rubles,.

Then everything is simple: if the value of the gift does not exceed 4000 rubles, then it is not necessary to tax it with personal income tax. But the excess amount will have to withhold tax.

Please note: if a New Year's gift is given to an employee who is in maternity leave, it does not change anything. After all, firstly, formally, she still remains an employee of the organization, and secondly, paragraph 28 of Article 217 of the Tax Code of the Russian Federation does not say at all that gifts can only be given to employees.

Insurance premiums

As specified in Part 1 of Article 7 of the Federal Law of July 24, 2009 No. 212-FZ, payments and other remuneration accrued in favor of individuals in the framework of labor relations and civil law contracts, the subject of which is the performance of work, the provision of services, are subject to taxation.

Note. The list of payments not subject to insurance premiums is given in Article 9 of Law No. 212-FZ.

At the same time, in part 3 of Article 7 of Law No. 212-FZ, it is established that payments and other remunerations made under civil law contracts, the subject of which is the transfer of ownership or other real rights to property or property rights, do not belong to the object of taxation of insurance premiums. .

For the definition of a gift, you need to refer to the Civil Code of the Russian Federation.

Paragraph 1 of Article 572 of the Civil Code of the Russian Federation states that under a donation contract, the donor transfers or undertakes to transfer the thing to the ownership of a third party free of charge. Moreover, a donation can be made orally, with the exception of some cases (clause 1, article 574 of the Civil Code of the Russian Federation). So, in writing, a contract of donation of movable property is concluded when the donor is a legal entity and the value of the gift exceeds 3,000 rubles. (Clause 2, Article 574 of the Civil Code of the Russian Federation). Thus, if the cost of a New Year's gift to employees is in the range, for example, from 3,000 to 4,000 rubles, then the company needs to conclude a written gift agreement with each of its employees. And then contributions from the value of the gift can not be charged.

According to subparagraph 1 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation, the sale of goods, works, services on the territory of the Russian Federation is recognized. At the same time, by virtue of paragraph 1 of Article 39 of the Tax Code of the Russian Federation, the transfer of goods free of charge is equated to sale.

When gifts are presented to employees of the company, they actually transfer ownership of them, therefore such a transfer is subject to VAT (letter of the Ministry of Finance of Russia dated January 22, 2009 No. 03-07-11 / 16).

It is currently unrealistic to argue with officials, since the courts hold a similar opinion (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 25, 2013 No. 1001/13).

However, in practice, everything is not so sad. After all, recognizing this operation as taxable, the court allowed to reimburse the “input” VAT related to it. Since the gift is given to the employees at the purchase price, the accrued and refundable VAT is ultimately zero. So the company has nothing to lose.

Gifts for children

And now let's talk about what tax liabilities arise in the case of gifts to the children of employees of the company.

Personal Income Tax

There are more difficulties here.

Let's start with who receives the gift in terms of paying personal income tax - directly the child or his parent?

We believe that formally there are two scenarios here.

1. Gifts are given directly to children. For example, at a holiday.

And this is where an interesting legal conflict arises.

Who receives the income? Child. This means that he is a taxpayer, but in our country children are not exempt from paying taxes.

At the same time, according to paragraph 1 of Article 26 of the Tax Code of the Russian Federation, a taxpayer may participate in tax relations through a legal or authorized representative. But it must be taken into account that, by virtue of paragraph 7 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated February 28, 2001 No. 5, within the meaning of this norm, the taxpayer himself is the subject of the tax legal relationship, regardless of whether he personally participates in this legal relationship or through a legal representative.

Note. This resolution has lost force, but the conclusions made in it are relevant now.

In accordance with paragraph 2 of Article 27 of the Tax Code of the Russian Federation, persons acting as its representatives in accordance with the Civil Code of the Russian Federation are recognized as legal representatives of a taxpayer. Paragraph 1 of Article 28 of the Civil Code of the Russian Federation provides that for minors under 14 years of age, transactions can be made on their behalf only by their parents, adoptive parents or guardians.

Thus, the legal representatives of children until they reach the age of 14 are their parents.

This means that supposedly paying personal income tax and filing tax returns in case of giving gifts to children under the age of 14, their parents should (letters of the Ministry of Finance of Russia dated June 15, 2009 No. 03-02-08-54, dated August 28, 2008 No. 03-05-06-01/27).

The position of the officials is actually quite shaky.

First, taxes should generally be paid at the expense of the taxpayer's own funds. And representatives pay taxes at the expense of the represented person, and not at their own expense (ruling of the Constitutional Court of the Russian Federation of January 22, 2004 No. 41-O).

And what is the own means of a minor? In most cases, none. At the same time, our tax legislation does not contain the principle of family tax liability: each family member is a separate taxpayer.

Secondly, paying tax is not a transaction. So children do not enter into any deals with the state. And it is impossible to draw here Article 28 of the Civil Code of the Russian Federation.

It's just that there is a giant hole in the legislation on this issue.

In addition, even punishing someone for not submitting a personal income tax return will not work. Article 119 of the Tax Code of the Russian Federation establishes that liability is provided for a taxpayer's failure to submit a tax return within the established time limit. However, according to paragraph 2 of article 107 of the Tax Code of the Russian Federation, an individual can be held liable for committing tax offenses from the age of 16. The responsibility of the legal representatives of an individual is not provided.

True, the tax authorities in the letter of the Federal Tax Service of Russia for Moscow dated August 9, 2007 No. 28-10 / [email protected] threatened with some kind of responsibility, but they could not name what.

So in such a situation, strictly speaking, you can generally evade paying personal income tax, even if a New Year's gift to a child costs more than 4,000 rubles.

2. Children's gifts are handed over to parents. If the contract for giving a New Year's gift is drawn up directly with the employee, or if he signed the statement for receiving gifts, then formally it is he who receives the gift. So, he has an income. Then he pays personal income tax.

By the way, if both parents work in the same company, how many gifts are they entitled to?

This directly depends on how the provision on the issuance of New Year's gifts is written in the local acts of the organization. If it says that a New Year's gift is given to every employee who has a child, then each of the spouses working in the same company should be given a New Year's gift.

If it is written that one particular child is entitled to only one gift, then it will be issued only to one of the spouses of their choice.

Insurance premiums

From the provisions of Article 7 of Law No. 212-FZ, it is clear that if gifts are given directly to children, then there can be no question of calculating mandatory insurance premiums, since the children are not in an employment relationship with the company and do not enter into any civil law contracts with it .

If gifts for children are given to parents, then two options are possible, depending on how the transfer is made. If it is drawn up by a written donation agreement, then, as we considered earlier, insurance premiums may not be charged. If the issuance is drawn up with a statement for receiving a New Year's gift for children, where the employee signs, then theoretically there is a danger that such an issue can be interpreted as a payment in kind.

Fortunately, there is a letter from the Ministry of Health and Social Development of Russia dated May 19, 2010 No. 1239-19, where officials considered that payments and remuneration in favor of individuals not connected with the company by labor or civil law contracts, including in the form of New Year's gifts children of employees, insurance premiums are not charged.

value added tax

With regard to the calculation of VAT, the picture is the same as when giving a gift to parents: the tax should be charged.

Example. The Mayak travel agency purchased New Year's gifts for the children of its employees in the amount of 250,000 rubles. (including VAT - 38,136 rubles). The cost of a gift for each child is 2500 rubles. A separate donation agreement was drawn up for each gift.

The cost of gifts when transferred to employees is 211,864 rubles. (250,000 - 38,136). Accordingly, the amount of VAT payable is 38,136 rubles. (211,864 rubles x 18%).

The accounting will show:

DEBIT 41 CREDIT 60

• RUB 211,864 - children's New Year's gifts were credited;

DEBIT 19 CREDIT 60

• RUB 38,136 - reflected "input" VAT;

DEBIT 68 subaccount "Calculations for VAT"
CREDIT 19

• RUB 38,136 - submitted for the deduction of "input" VAT (to deduct "input" VAT, an invoice is needed);

DEBIT 60 CREDIT 51

• 250 000 rub. - paid gifts;

DEBIT 73 CREDIT 41

• RUB 211,864 - gifts were given to employees;

CREDIT 73

• RUB 211,864 - written off the cost of gifts;

DEBIT 91 sub-account "Other expenses"
CREDIT 68 sub-account "Calculations for VAT"

• RUB 38,136 - VAT is charged on the value of gifts.

It is not necessary to accrue mandatory insurance premiums, as well as withhold personal income tax from the value of gifts.

Since the value of gifts is not recognized as an expense in tax accounting, on the basis of PBU 18/02 “Accounting for corporate income tax settlements”, approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n, a permanent tax liability arises in accounting in in the amount of 42,373 rubles. (211,864 rubles x 20%).

The accountant will reflect it like this:

DEBIT 99CREDIT 68 sub-account "Calculations for income tax"

• RUB 42,373 - reflects a permanent tax liability.