Before studying the operations that will need to be carried out in 1C: Accounting 8, let's first briefly look at the sequence of actions when issuing gifts depending on the source of receipt and financing, as well as the resulting features of accounting, documentation, taxation and reporting.

Pavel IVANISHIN, consultant "B&K"

Gifts at the expense of the company

Let us briefly describe how gifts for the New Year are made at the expense of the company:

1. The head of the enterprise issues an order to issue New Year gifts to employees or their children.

2. The HR department compiles lists of employees or their children for gifts.

3. An estimate for the purchase of gifts approved by the manager is drawn up.

4. The supply department purchases the necessary gifts.

5. Gifts are given to employees in accordance with previously approved lists.

According to Art. 3 of the Law of Ukraine “On tax exemption of funds allocated for New Year and Christmas holidays for children and for the purchase of children’s holiday gifts” dated November 30, 2000 No. 2117-III(Further - Law No. 2117, period of validity - from November 15, 2012 to January 15, 2013) is not included in the total taxable income of citizens who are parents, the cost of holiday gifts and tickets to New Year and Christmas events received by children by law from those listed in Art. 1 this Law institutions and organizations (such institutions and organizations include state authorities, local governments, public (including trade union) organizations and educational, health and cultural institutions created by them, which are supported by funds from the relevant budgets).

Under children's New Year's gifts Law No. 2117 implies sets of goods in the form of confectionery, domestically produced toys and fruits costing no more than 8% of the subsistence level for an able-bodied person, established as of January 1 of the reporting tax year. In 2012, the cost of one such gift should not exceed 85.84 UAH. (1073.00 UAH x 8%).

If the cost of a New Year's children's gift exceeds 85.84 UAH, then the excess amount is subject to personal income tax at rates of 15 (17)% as an additional benefit, taking into account the coefficient for non-monetary income. The cost of holiday gifts and tickets to New Year and Christmas events received by children according to Law No. 2117, should be indicated in Form No. 1DF, regardless of their taxation. It is advisable to reflect them on the basis of income “127”.

In addition to New Year's gifts for the children of employees, the company can congratulate the employees themselves with gifts. According to p.p. 165.1.39 Tax Code of Ukraine dated December 2, 2010 No. 2755-VI(Further - NKU) the value of the gift, not subject to personal income tax, should not exceed 50% of the minimum salary as of January 1 of the current year, i.e. 536.50 UAH. in 2012. An amount exceeding UAH 536.50 is subject to taxation using the natural coefficient provided for clause 164.5 NKU. The cost of New Year's gifts is indicated in the Tax calculation using Form No. 1DF based on income “160”. The amount exceeding 50% of the minimum wage is based on income “126”.

The accrual of unified social contributions for gifts is regulated clause 8 of the Resolution of the Cabinet of Ministers of December 22, 2010 No. 1170, which is exempt from the accrual of unified social contributions, we quote: “ cost of gifts for holidays and tickets to entertainment events for children of employees" Formulation clause 8 is such that it can be understood in two ways - both as the fact that it applies to gifts for everyone (employees and children) and tickets for children, and as the fact that it applies exclusively to children's gifts and tickets. As practice shows, in different district departments of the PFU the wording clause 8 are also understood differently, so it is worth discussing with inspectors from the Pension Fund the issue of including the cost of gifts for employees in the wage fund as a basis for calculating unified social contributions.

Below in the table. 1 and 2 show the entries for accounting for gifts and tickets to New Year and Christmas events at the expense of the employer.

Table 1

Accounting for gifts from employer funds

table 2

at the expense of the employer

Gifts at the expense of the Social Insurance Fund via VPT

In this case, events develop according to the following scheme:

1. The head of the enterprise issues an order for the issuance of gifts at the expense of the Social Insurance Fund for Temporary Loss of Work Capacity (SIF for TLD).

2. An employee of the HR department compiles a list of children of employees who are under 14 years of age as of 01/01/2013, then draws up a statement for the issuance of New Year's gifts.

3. The social insurance commission (or commissioner) reviews the statement and draws up a protocol (decision) on the allocation of the required number of children's New Year's gifts at the expense of the Social Insurance Fund for VPT.

4. An employee of the HR department fills out an application for the allocation of New Year's gifts for the children of insured persons and sends it to the executive directorate of the FSS for VPT along with a list of children of employees indicating their dates of birth.

5. An employee responsible for receiving gifts is appointed. This employee transfers gifts using an invoice against reporting to the person responsible for their delivery.

6. The employee responsible for presenting gifts gives them to employee-parents against a signature in the list for issuing New Year's gifts. He submits the completed statement to the chief accountant.

7. The statement signed by the chief accountant is submitted to the head of the enterprise for approval.

An employee can receive a children's gift from the Social Insurance Fund for VPT if the following conditions are met:

If his child is under 14 years old as of January 1, 2013;
- if the place where the gift was received is the parent’s main place of work.

If these conditions are met, the following are also entitled to receive a children's gift:

Employees on parental leave until the child reaches 3 years of age;
- persons working in seasonal jobs who have an employment relationship with the employer;
- newly hired employees who are on a probationary period.

Children of workers who are on unpaid leave to care for a child aged 3 to 6 years will be left without a gift from social insurance.

If both parents work at the same company, then each of them has the right to receive a separate gift (a total of two gifts for each of their children).

The receipt and issuance of social insurance gifts is reflected in the balance on subaccount 025 “Material assets of the principal”: posting of gifts - by debit; issuance - on loan. The transaction does not have any consequences in tax accounting.

Parents who receive gifts for their children from the Social Insurance Fund under VPT will not have an object for withholding personal income tax. In the Tax calculation according to Form No. 1DF, the employer does not reflect the cost of such gifts given to the children of employees.

Also, gifts from the Social Insurance Fund for VPT are not accrued as ESC. In table 3 shows the entries for accounting for gifts received at the expense of the Social Insurance Fund for VPT.

Table 3

Accounting for gifts at the expense of the Social Insurance Fund for VPT

Gifts at the expense of the union

The procedure for issuing gifts from the union will be as follows:

1. At a meeting of the trade union committee, a decision is made on the allocation of New Year's gifts or tickets to union members or their children.

2. A list of trade union members or their children who will be provided with New Year's gifts or tickets is compiled.

3. An estimate for the issuance of gifts (tickets) is drawn up and approved.

4. Gifts or tickets are purchased and issued to union members according to a statement.

5. Based on the results of the issuance, a write-off act is drawn up and approved at a meeting of the trade union committee.

Taxation of gifts with personal income tax and reporting in form No. 1DF (Tables 4 and 5) are similar to the issuance of gifts at the expense of the employer (i.e., the amount in excess of UAH 536.50 is subject to personal income tax; in form No. 1DF, the amount of gifts is indicated with the income indicator “126 " and "160").

Table 4

Accounting for gifts from union funds

Table 5

Accounting for tickets for New Year and Christmas events
at the expense of the trade union

Accounting for gifts in 1C:Accounting 8

Having briefly examined the stages of preparation for receiving and issuing gifts, we will analyze the design of this process using 1C: Accounting 8.

COMPILATION OF LISTS FOR RECEIVING GIFTS

You can make lists by collecting photocopies of children’s birth certificates from their parents - employees of the enterprise (members of the trade union) and entering data into the list or, which is much faster, by generating the necessary report in the 1C: Accounting 8 program (provided that the data on the availability children were registered there earlier, and photocopies of children’s birth certificates are kept in personal files) (Fig. 1).

There is no special report in the program that would immediately give us data about the children of employees and their age, so we will use the “Universal Report” (menu “Reports → Other → Universal Report”).

The first step in setting up a report is to select the desired items in the drop-down lists. So, you need to specify the “Directory” option as the data type, and the object will be a specific directory - in our case, “Employees of organizations” (Fig. 2).

Let's configure the report to obtain the necessary data. By clicking on the “Settings...” button, we will be taken to the form “Setting up the structure of the report “Employees of organizations”. On the left side of the window, in the “Available fields” section, click on “+” next to the word “Individual”; in the list that appears, open the “Family composition of an individual” list in the same way. From this list, using the “Add Field” button or dragging, add the lines “Year of Birth” and “Individual” to the “Report Columns” section. Then, opening the “Individual” list in the “Available Fields” section, select the “Date of Birth” line from it and add it to the “Report Columns” section. The result of our work is presented in Fig. 2.

Now, when you click the “Generate” button, you can get a list of employees, in which, for employees with children, information about their children will also be indicated. But not all employees have children. In order to get a list of only employees with children, let’s customize the report. To do this, go to the “Selection and Sorting” tab and open the “Individual” entry in the “Available Fields” section, and in it - the “Family Composition of an Individual” item. Find “Year of Birth” in the list and drag this line to the “Selection” section (Fig. 3). In the “Type of comparison” attribute, we will now select “Greater than or equal to”, and in the “Value” cell we will put the year of birth, starting from which children are entitled to a New Year’s gift (i.e. they are under 14 years old) (Fig. 3).

After clicking on the “Generate” button, we will receive a list that will include employees with children who are under 14 years old, and the children will be listed by name and date of birth (Fig. 4).

The data for compiling lists for New Year's gifts is now available; all that remains is to prepare the lists themselves and submit them for approval. You can save the generated list as an Excel file for subsequent processing and editing using the standard method: “File → Save as...”.

RECEIVING GIFTS

Receipt of gifts and expenses associated with receipt are documented using standard documents, so we will not focus on them.

As we said earlier, gifts are sets of goods in the form of confectionery, domestically produced toys and fruits. You can purchase ready-made gift sets, or you can purchase everything separately, assemble the sets on site and give them to employees.

In “1C: Accounting 8”, problems with assembling gift sets do not arise, since for completing assemblies there is a special document “Item Assembling”, which can be called from the “Warehouse” context menu.

Having created a new document “Item configuration”, in the line “Nomenclature” we select the element “New Year’s gift set” from the directory of the same name (previously it was not there, so we will add it there ourselves), enter the required number of sets received (in our example there are 100). Then, on the “Accounts” tab, select an accounting account and go to the “Components” tab. Let's fill in the necessary data on the nomenclature used in compiling gift sets (names, quantities and accounting accounts) (Fig. 5).

After clicking on the “OK” button, the items specified in the “Components” tab will be written off from the warehouse and the sets specified in the document header will be posted (Fig. 6).

ISSUING GIFTS

In the standard configuration, there is no document that allows you to write off gift sets according to a statement linked to each recipient, therefore, after issuing New Year's gifts, based on the Issue List, the accountant generates the document “Write-off of goods” (Fig. 7).

After creating and posting the document, gifts are written off from the account of the financially responsible person.
If the gift amount exceeds UAH 536.50, the excess amount is subject to personal income tax. All such cases are taken into account separately and, using the document “Operation (accounting and tax accounting)”, are written off as a total amount in the debit of the cost sub-account (949 for the employer or 685 for the trade union) and in the credit of sub-account 6411 “Calculations for personal income tax”.

Good luck in job!

On holidays or anniversaries, employers sometimes give employees gifts. But for an accountant, such a gift is a business transaction that must be correctly reflected in the program. From this point of view, a gift given to an employee is his income. You need to figure out whether such income is subject to personal income tax or not. Let us turn to paragraph 28 of Art. 217 of the Tax Code of the Russian Federation, which states that income that does not exceed 4,000 rubles per tax period is not taxed.

In this article we will talk about accounting for gifts that are not related to the work activities of employees (which are not incentives for fulfilling duties under an employment contract). First, let's consider the accrual of income in the amount of the cost of the gift in the 1C program: Salary and personnel management 8.

To register the issuance of a gift in this program, you must set the appropriate parameters in the “Payroll” setting in the “Settings” section.

Check the box “Gifts and prizes are given to employees of the enterprise.”

When the checkbox is checked, the document “Prizes, gifts” is available in the “Salary” section, with the help of which the issuance of a gift in non-monetary form is registered. orme. Click the “Create” button to add a document.

Let's consider two examples: the cost of a gift is 4,000 rubles and more than 4,000 rubles.
Fill in the “Month” field, indicating the month in which the gift is issued. In the “Date” field - the date of registration of the document. Accordingly, in the “Date of issue” field, indicate the date the gift was issued to the employee. The fields “Income code” (2720 - value of gifts) and “Deduction code” (501 - deduction from the value of gifts received from organizations and individual entrepreneurs) are automatically entered. The maximum deduction amount for this income is 4,000 rubles.
In the example under consideration, the accrued amount is equal to the maximum deduction amount, thus, a gift given to an employee is not subject to personal income tax.

Let's consider an example when the cost of a gift is more than 4,000 rubles. We fill in the fields by analogy, but set the amount of income to 8,000 rubles. The maximum tax deduction amount is 4,000 rubles. In this situation, the gift is subject to personal income tax, the tax is 520 rubles: (8000 – 4000) * 13%.

It is possible to print the unified form T-11a from the document; to do this, click the “Print” button.

To calculate the income we are considering, there is no predefined document in the 1C: Enterprise Accounting 8 edition 3.0 program. Therefore, you need to set up a new accrual type. To do this, go to the “Salaries and Personnel” section, in the “Directories and Settings” subsection - “Salary Settings”.

First of all, you need to give a name to the new type of accrual; in our example, we’ll call it “Gift”. “Personal income tax” - taxable, “Income code” - 2720 (Cost of gifts). We fill out the remaining fields as indicated in the figure below. The “Method of reflection” field in the “Reflection in accounting” section should be left blank, because income in kind does not form transactions. Write it down and close it.

To calculate this income, you should use the document “Payroll”, it is located in the “Salaries and Personnel” section.
In the “Accruals” tabular section, click “Add”, select an employee and indicate the previously created “Gift” accrual. “Result” - 8000 rubles. The fields “Deduction Code” and “Deduction Amount” are automatically filled in.

On the “NDFL” tab, all data is also filled in automatically. The program calculates the tax, in our case it is also 520 rubles: (8000 – 4000)*13%.

We carry out the document. Please note that there is only one posting - personal income tax withholding; accrual postings were not generated, because We recorded receipt of income in kind.

To encourage regular customers, the manager can decide on a gift for this client. In management accounting, this operation is reflected as a shipment using a “zero” invoice. Thus, the state of mutual settlements with the client does not change, and the manager can always control to whom and when gifts were made. In accounting, a gift to a client is written off as an expense.

Let's consider the design of this operation in the program “1C: Trade Management, ed. 10.3".

We will need to complete the following steps:

1. Setting permission for the manager to sell at zero price.
2. Registration of sales at zero price in management accounting.
3. Registration of write-off of gifts in accounting.

The right to receive gifts. Setting permission for the manager to sell at zero price

Initially, database users cannot ship goods to a client if the price is not indicated in the sales document. In order for the manager to have this opportunity, it is necessary to give him additional rights.

Menu: Tools – Users – Setting up additional user rights

In the additional settings rights in the “Documents” section, set the “Allow zero prices in wholesale trade” flag:

Click “OK” to save and close the setting. Now the manager will be able to place customer orders and sell goods and services at zero prices.

Registration of sales at zero price in management accounting

The manager decided to make gifts to some of the company's clients, including the counterparty Mobil. For this purpose, New Year's gifts were purchased from the supplier in advance.

We will register in management accounting the sale of a New Year's gift to the Mobil counterparty at zero price.

Menu: Documents – Sales – Sales of goods and services

Let's create a new document, select our organization, the counterparty "Mobil" and the contract, warehouse:

Since we want the document to be reflected only in management accounting, we will put the “Reflect in management accounting” flag, and we will not check the rest:

Click the “OK” button and close the document.

Important: If you are making mutual settlements with the buyer for orders, you must first place the buyer’s order for a New Year’s gift, also at zero price.

You can check that the status of mutual settlements with the client has not changed in the “Statement of mutual settlements with counterparties” report.

Menu: Reports – Sales – Mutual settlements – Statement of mutual settlements with counterparties

We will generate a report for the required counterparty on the day of the gift. If there were no other shipments to the client on that day, and no payments were received, the report will be empty:

You can view all gifts given to customers in the “Sales” report.

Menu: Reports – Sales – Sales Analysis – Sales

If you want to see a report on New Year’s gifts, you can select by the “New Year’s gift” nomenclature:

You can also view all products shipped to customers at zero price. To do this, click on the “Settings” button.

In the settings form that opens, add the selection “Cost (turnover) equals 0” to the selection table below:

Registration of write-off of gifts in accounting

In accounting, the New Year's gift will be written off as a company expense. You can write off all gifts at once, i.e. there is no need to write off each gift to the client in a separate document.

To write off goods as expenses, use the “Request-invoice” document.

Menu: Documents – Inventory warehouse – Requirements-invoices

Let's create a document, indicate the organization and warehouse, and set the flags for reflection in accounting and tax accounting.

In the “Materials” table we indicate “New Year’s gift” and quantity. It is also necessary to indicate the cost item to which the costs will be written off in accounting.

Example of a completed document:

Click the “OK” button and fill out the document.

At the time of the exchange with the 1C: Accounting program, sales documents at a zero price will not be uploaded, since the “Reflect in accounting” flag is not set in them. Invoice requirements, on the contrary, will be transferred to the accounting database.

And also, given that the developers recently changed (“simplified”) the Payroll document in the program, I will try to consider the issue of registering gifts in as much detail as possible. Naturally, in 1C: Accounting there is no special document for issuing a gift to employees, so such income will be accrued using the Payroll document, which means that first we need to create a new accrual type in the program, Gift. To do this, in the Salary and Personnel section, open Salary Settings: Here, having expanded the salary calculation settings, open the list of accruals: Click the Create button to create a new accrual, let’s call it Gift. From the predefined list, select income code 2720 and check the Income in kind checkbox. We also point out that these incomes are not subject to insurance premiums.

Gift for an employee in 1C ZUP 8.3

Info

Well, let's choose one employee for simplicity. The salary for this employee is automatically filled in, personal income tax and insurance contributions are calculated. And we see all the amounts at once in one line: Of course, you will ask how to understand which fund what amounts have been accrued, how to see the details of personal income tax accrual.

Everything is simple here. Each of the amounts in the line is a hyperlink, clicking on which will open a window with a detailed explanation: You can, of course, use the Add button here too, select our Gift accrual from the list and enter the gift amount. The program will automatically enter the code and deduction amount: Then, in the tabular part of the payroll document, personal income tax will be automatically recalculated: However, I want to show you how to formalize the accrual of a gift using the changes in the program.
In particular, the Accrue button.

Gift agreement for an employee (employee)

Attention

If the gift is provided for by a collective agreement, then insurance premiums should be calculated. If the collective agreement does not provide for a gift and a written gift agreement has not been drawn up with the employee, then insurance premiums should also be calculated.

To include a gift in the base for calculating insurance premiums, you should set the Gift provided for by the collective agreement flag. Insurance premiums will be calculated in the Payroll document during settlement.

Please note that the ability to issue prizes and gifts must be enabled during the initial setup of the program. Watch the video for more details (the video was made in the program “1C: Salaries and Personnel Management 8” release 3.0.21.22).

1c: gift to an employee not provided for in the employment contract

As an account analytics, we will select (create) an item of other income and expenses with the type - Expenses for the transfer of goods (work, services) free of charge and for our own needs, and, since expenses are not taken into account for income tax purposes, the Accepted for tax purposes checkbox accounting in this article should be turned off. An example of the item of other income and expenses is presented in Fig. 1. Fig. 1 As the second analytics for account 91.02, you can select the item specified in the tabular part of the document.

We will register the invoice received from the supplier. When posting, the document will take into account in accounting the debit of account 91.02 the cost without VAT of purchased gifts and will allocate the amount of VAT presented by the supplier to account 19.03.

Valuable gift for an employee at 1C ZUP

The organization "Rassvet" applies the general taxation regime - the accrual method and PBU 18/02 "Calculation of corporate income tax". On March 5, 2014, the organization purchased 20 identical gifts worth 59,000 rubles, incl. VAT 18% (9,000 rubles). The gift seller presented an invoice.

Important

The issuance of gifts to employees of an organization is not provided for by either employment contracts, a collective agreement, or wage regulations. Therefore, the value of gifts to employees is not part of their salary.

On March 7, 2014, gifts were handed over to employees. A gift agreement was concluded in writing with each employee. For accounting purposes, as a general rule, an asset is recognized on the balance sheet when it is probable that the entity will receive future economic benefits from the asset.

The procedure for reflecting the cost of gifts in 1s zup

The property acquired by the organization is initially intended to be transferred to employees as gifts. Consequently, the organization’s costs for acquiring this property will not bring it economic benefits in the future.

In this regard, the vast majority of consultants believe that the cost of purchased gifts (excluding VAT) can be immediately taken into account as part of other expenses. The transfer of gifts to employees is subject to VAT, since in accordance with paragraphs.

1 clause 1 art. 146 of the Tax Code of the Russian Federation, the transfer of ownership of goods free of charge is recognized as a sale. Therefore, the VAT presented by the seller of gifts (if there is an invoice) is accepted for deduction.
For income tax purposes, the cost of purchased gifts is not included in expenses. Firstly, in accordance with paragraph 16 of Art.
To do this, go to the “Salaries and Personnel” section, in the “Directories and Settings” subsection - “Salary Settings”. Next, open the “Payroll calculations” section, follow the “Accruals” hyperlink and click “Create”.

First of all, you need to give a name to the new type of accrual; in our example, we’ll call it “Gift”. “Personal income tax” - taxable, “Income code” - 2720 (Cost of gifts). We fill out the remaining fields as indicated in the figure below.

The “Method of reflection” field in the “Reflection in accounting” section should be left blank, because income in kind does not form transactions. Write it down and close it. To calculate this income, you should use the “Payroll” document, it is located in the “Salaries and Personnel” section. In the “Accruals” tabular section, click “Add”, select an employee and indicate the previously created “Gift” accrual. “Result” - 8000 rubles.

Gift under a gift agreement outside of an employment relationship 1c 8 3 peg

Expenses not accepted for tax accounting will also be recorded as a debit to the NOT account “Income and expenses not taken into account for tax purposes.” The document will also generate an entry in the sales book (Sales VAT accumulation register). The document Reflection of VAT calculation and the result of its implementation are presented in Fig. 5. Fig. 5 Using the “Write an invoice” button, an issued Invoice document is created.

The transaction type code must be selected - 10 Goods, works, services transferred free of charge. The printed form of the generated invoice is shown in Fig.

6. Fig. 6 For the purpose of calculating personal income tax, the value of gifts given free of charge to employees is recognized as income received by employees in kind and is included in the tax base (clause 2, clause 2, article 211 of the Tax Code of the Russian Federation). In accordance with paragraph 28 of Art.

Gift under a gift agreement outside of an employment relationship 1s 8 3 zup

From the proposed list of accruals, select Gift: This will open a small window in which you need to specify the amount of the gift: Click on the OK button and get a result similar to the previous one: This method is convenient when you need to reflect the receipt of gifts of the same value by several employees. Then, having indicated the amount of the gift once, we will automatically fill out the entire tabular part. However, I would like to note that the same document automatically accrued our salary for December.

And if we are talking about New Year’s gifts, then maybe it’s nothing. (I’m talking about 6-personal income tax and the date of actual receipt of income in the form of a gift. Well, those who are in the know understand), but there’s more than one holiday ahead of us.

And many of them occur at the beginning of the month. This is where several questions arise that I have not yet been able to find an answer to.

If you do not draw up a gift agreement in writing, but transfer a gift within the framework of an employment contract, then income in the form of the value of the gift is entirely subject to insurance contributions. In this case, you must check the box in the document The gift (prize) is provided for by the collective agreement.

Insurance premiums from the value of the gift will be calculated when calculating wages for the month: The date of payment of income in kind is the day of transfer of this income to the employee. This date in the document must be indicated in a separate field: Now we proceed to filling out the tabular part of the document. This can be done in a list using the Selection button or one employee at a time using the Add button: If the gift amount for all employees in the document is the same, then it is convenient to use the Fill in indicators button: In this case, the program will automatically calculate the personal income tax amount for each line.

Our company (at OSNO) is engaged in the production of PVC products. We bought New Year's gifts for children (under 14 years old) for employees for 400 rubles. How to correctly reflect this operation in accounting and tax accounting?

When issuing New Year's gifts to children of employees, the following transactions are reflected in accounting:

Debit 73 Credit 41 (10, 43)
– the cost of gifts given to the children of employees has been written off;

Debit 91-2 Credit 73

When gifts are given to children of employees, ownership of the property used as a gift is transferred free of charge. Such an operation is recognized as a sale and is subject to VAT (clause 1 of Article 146 of the Tax Code of the Russian Federation). Calculate VAT depending on how the property transferred free of charge was accounted for:

clause 3 art. 154 Tax Code of the Russian Federation

In the second case (if there is no “input” tax in the cost of the gift), calculate VAT from the cost of the gifts issued without VAT (clause 2 of Article 154 of the Tax Code of the Russian Federation). It must be determined taking into account the requirements of Article 105.3 of the Tax Code of the Russian Federation. Determine the VAT that must be paid on the cost of gifts as follows:

“Input” VAT on property acquired for use as a gift can be deducted on a general basis.

The cost of property transferred free of charge is not included in the expenses taken into account when taxing profits; when calculating profit tax, do not take into account the cost of gifts given to children of employees.

When giving a gift to an employee’s child, do not accrue contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases, since the child is not in any labor or civil law relations with the organization (Part 1 of Art. 7, art. 9).

From New Year's gifts worth less than 4,000 rubles. Personal income tax is not withheld.

The rationale for this position is given below in the materials of the Glavbukh System vip version

Personal income tax and insurance premiums

Regardless of what tax system the organization uses, withhold personal income tax from the value of gifts exceeding 4,000 rubles (clause 1 of article 210, clause 28 of article 217 of the Tax Code of the Russian Federation).

BASIC: income tax

The cost of gratuitously transferred property is not included in the expenses taken into account when taxing profits. Therefore, when calculating income tax, do not take into account the cost of gifts given to employees and their children. This conclusion follows from paragraph 16 of Article 270 of the Tax Code of the Russian Federation and is confirmed by letter of the Ministry of Finance of Russia dated October 8, 2012 No. 03-03-06/1/523.

BASIS: VAT

When giving gifts, there is a gratuitous transfer of ownership of the property used as a gift from the organization to the employee. Such an operation is recognized as a sale and is subject to VAT (clause 1 of Article 146 of the Tax Code of the Russian Federation).

Calculate VAT depending on how the property transferred free of charge was accounted for:

• at a cost that includes the amount of “input” tax;
• at a cost that does not include tax.

In the first case, charge VAT on the difference between prices (clause 3 of Article 154 of the Tax Code of the Russian Federation). Calculate the VAT that must be paid on the cost of gifts as follows:

Determine the VAT that must be paid on the cost of gifts as follows:

Cost of gifts issued excluding VAT

“Input” VAT on property acquired for use as a gift can be deducted on a general basis. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated October 19, 2010 No. 03-03-06/1/653, dated January 22, 2009 No. 03-07-11/16.

The chief accountant advises: VAT charges on the cost of gifts can be avoided if you indicate in the organization’s local documents that the issuance of gifts is an element of the remuneration system and is used as a reward or incentive measure.

The presentation of a gift as a reward for labor achievements can be considered as an element of the remuneration system established in the organization. To do this, the conditions for the presentation of gifts must be specified in the collective agreement (Labor Rules, Regulations on remuneration, bonuses, etc.). This procedure follows from the provisions of the articles and the Labor Code of the Russian Federation.

If there are appropriate provisions in the local documents of the organization, the presentation of gifts to employees becomes subject to regulation by labor rather than civil legislation. Payments within the framework of the remuneration system are not recognized as either sales (free transfer) or transfer of goods for the organization’s own needs. Consequently, there is no object of VAT taxation (subclause and clause 1 of Article 146 of the Tax Code of the Russian Federation).

In arbitration practice there are examples of court decisions from which similar conclusions follow (see, for example, decisions of the Federal Antimonopoly Service of the North-Western District dated September 13, 2010 No. A26-12427/2009, Ural District dated December 29, 2009 No. F09-9886 /09-C2, Central District dated June 2, 2009 No. A62-5424/2008 and Ural District dated February 20, 2008 No. F09-514/08-C2).

An example of how gifts to employees are reflected in accounting and tax purposes. The organization applies a general taxation system

CJSC Alfa applies a general taxation system.

In May, by order of the head of Alpha, all employees were given mugs with the company logo as a gift for the organization’s anniversary. When issuing gifts, the organization did not enter into written gift agreements with employees.

The purchase price of the batch of mugs was 59,000 rubles. (including VAT – 9000 rubles). This value is recognized as market value (Article 105.3 of the Tax Code of the Russian Federation).

When calculating contributions, the organization's accountant was guided by the official position of the Federal Social Insurance Fund of Russia.

All Alpha employees were born in 1967 or younger. The base for calculating contributions to compulsory pension (social, medical) insurance for each employee did not exceed 568,000 rubles. year to date. Therefore, the accountant calculated insurance premiums for all employees in the general manner (at a total rate of 30%).

The organization charges contributions for insurance against accidents and occupational diseases at a rate of 0.2 percent.

The accountant did not withhold personal income tax from the cost of gifts, since it does not exceed 4,000 rubles. per year for each person.

The Alpha accountant reflected the purchase of gifts and their distribution to employees as follows:

Debit 41 Credit 76
– 50,000 rub. (RUB 59,000 – RUB 9,000) – gifts were purchased for employees;

Debit 19 Credit 76
– 9000 rub. – VAT on gifts is taken into account;

Debit 68 subaccount “VAT calculations” Credit 19
– 9000 rub. – accepted for VAT deduction;

Debit 73 Credit 41
– 50,000 rub. – the cost of gifts given to employees is written off;

Debit 91-2 Credit 73
– 50,000 rub. – the debt of employees for gifts is included in other expenses, due to the fact that the transfer is free of charge;

Debit 91-2 Credit 68 subaccount “VAT calculations”
– 9000 rub. (RUB 50,000 ? 18%) – VAT* is charged on the cost of donated
mugs;

An organization can reward employees by giving gifts (Article 191 of the Labor Code of the Russian Federation). Typically, gifts are non-productive in nature; they are given for some event, for example, a holiday, birthday, etc. An organization can also give gifts to children of employees, for example, for the New Year.

Documenting

Gifts to employees, as well as their children, are given free of charge - under a gift agreement (Clause 1, Article 572 of the Civil Code of the Russian Federation). The organization has the right to conclude such an agreement both orally and in writing. However, there are cases when a written form of a gift agreement is required. In particular, if an organization transfers free of charge:

• property worth more than 3,000 rubles;
• real estate.

In addition, in order to organize control over the receipt of gifts, you can keep a record of their issuance. This will make it possible to determine which employees received financial incentives and when, and who have not yet. It’s better to do this when an organization gives gifts to a group of employees at once.

Accounting

The basis for issuing gifts is the order of the manager.

Settlements with employees (except for payments for wages), including for gifts issued, are reflected in accounting using account 73 “Settlements with personnel for other transactions.”

Accounting for gifts depends on what is given to the employee as a gift.

If inventory items (material assets) are transferred to an employee (employee’s child), then the following transactions are reflected in the accounting:

Debit 73 Credit 41 (10, 43)
– the cost of goods (materials, finished products) given as gifts to employees (children of employees) has been written off;

Debit 91-2 Credit 73
– the debt of employees for transferred inventory items is included in other expenses, due to the fact that the transfer is free of charge.

The transfer of inventory and materials must be reflected at actual cost (clause 132 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

If, for example, tickets for an event are given to an employee (an employee’s child), then to account for these tickets, the organization must use account 50-3 “Cash documents.” In such a situation, the following entries will be reflected in accounting:

Debit 73 Credit 50-3
– the cost of tickets given as a gift to employees (children of employees) has been written off;

Debit 91-2 Credit 73
– the debt of employees for transferred tickets is included in other expenses, due to the fact that the transfer is free of charge.

An example of how to reflect the issuance of gifts to employees in accounting

By order of the head of Alfa CJSC, all employees were given mugs with the company logo as a gift for the organization’s anniversary.

The purchase price of the batch of mugs was 59,000 rubles. (including VAT – 9000 rubles).

The organization's accountant reflected the issuance of mugs to employees as follows:

Debit 73 Credit 41
– 50,000 rub. (RUB 59,000 – RUB 9,000) – the cost of mugs given as gifts to employees has been written off.

Debit 91-2 Credit 73
– 50,000 rub. – the debt of employees for donated mugs is included in other expenses, due to the fact that the transfer is free of charge.

Situation: Do I need to charge insurance premiums when giving a gift to an employee’s child?

When giving a gift to an employee's child, do not accrue contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases. Since the child is not in an employment or civil law relationship with the organization, such gifts cannot be classified as payments and remuneration under employment or civil law contracts providing for the performance of work (rendering services) (Part 1, Article 7, Art. 9 of the Law of July 24, 2009 No. 212-FZ, paragraph 1 of Article 20.1 of the Law of July 24, 1998 No. 125-FZ).

A similar conclusion follows from the letter of the Ministry of Health and Social Development dated May 19, 2010 No. 1239-19

Olga Pushechkina,
deputy group leader

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