Organization or IP, paying income to the employee, in the general case must keep NDFL. After all, the employer is recognized in this case (paragraph 1 of Art. 226 of the Tax Code of the Russian Federation). Are present gifts issued to employees in monetary or natural form? In 2017, we will tell about the calculation of NFFL gifts in 2017.

The gift is subject to NDFL?

When determining tax base The NDFL is taken into account all taxpayer incomes, which are obtained by both monetary and natural form (paragraph 1 of Art. 210 of the Tax Code of the Russian Federation). Accordingly, in general rule Gifts are subject to NDFL. The question will be only in whether the cost of the gift must be kept tax.

What amount of gift is not subject to personal income tax

The NK of the Russian Federation relies from taxation gifts obtained by individuals from organizations and IP, if the cost of such gifts total during the calendar year does not exceed 4,000 rubles (paragraph 28 of Art. 217 of the Tax Code of the Russian Federation).

However for some categories Fislice The cost of gifts per year can reach 10,000 rubles and is still exempted from taxation. This is, in particular, about such persons as (clause 33 of Art. 217 of the Tax Code of the Russian Federation):

• veterans or disabled WORD;
• widow of military personnel who died during the Great Patriotic War;
• widow of the dead disabled goods;
• tar workers;
• former prisoners of Nazi concentration camps.

The employer must conduct a personalized accounting of revenues in the form of gifts derived from such an employer by individuals. Indeed, if there is an accounting in the context of the income beneficiaries, the employer will be able to control the excess of the value of gifts issued over a non-taxable value.

Ndfl with a gift employee in 2017: rates

NDFL from a gift is calculated depending on whether or not is believed. After all, gifts to tax residents of the Russian Federation are raised at a rate of 13%, and non-residents - at a rate of 30% (P.P. 1, 3 of Art. 224 of the Tax Code of the Russian Federation).

NDFL and a gift from the organization: decorated documented

To confirm the right to reduce the cost of the gift for a non-taxable amount, it is necessary to document the fact of donation. For example, sign an appropriate agreement with the employee (the letter of the Ministry of Finance of August 12, 2014 No. 03-04-06 / 40051). Recall that a written donation agreement is obligatory if the cost of the gift exceeds 3,000 rubles (paragraph 2 of Art. 574 of the Civil Code of the Russian Federation).

In addition, if the employee or former worker Refers to a preferential category for which non-taxable income income is 10,000 rubles, the employer needs to receive copies of documents confirming the special status of the individual.

How and when to hold ndfl from a gift to employee

Ndfl from a gift for a general rule should be retained by the employer directly from income when it is paid and listed no later than the working day following the day of income payments (paragraph 4 of Art. 226, paragraph 6 of Art. 226 of the Russian Federation). Issues do not arise if the gift is issued by money.

If a gift is issued in kind, then the NDFL is needed from the nearest cash payments, while complying with the requirement that the detected tax does not exceed 50% of the income paid (paragraph 4 of Art. 226 of the Tax RF).

In the event that cash payments are not planned to be planned, as well as NDFL, it was not retained until the end of the calendar year, the employer must report to such an individual no later than March 1 of the next year, as well as in its tax inspectorate of impossibility to keep NDFL. income from which the tax is not retained and the sum of the inconspicuous NDFL (paragraph 5 of Art. 226 of the Tax Code of the Russian Federation).

The message is made in the form of a reference 2-NDFL (Order of the Federal Tax Service of October 30, 2015 No. MMB-7-11 / [Email Protected]).

And what kind of gifted income code NDFL will be in this help? In the general case, code 2720 is installed for gifts. But when issuing gifts to veterans or disabled WFA, rear workers and other categories of the persons listed in clause 33 of Art. 217 of the Tax Code of the Russian Federation, in Help 2-NDFL indicates the income code 2790 (

Consultation provided 07.06.2016

Ltd., engaged in the production and use of USN with the object of taxation "Revenues", issues workers workwear. When dismissing "non-dismissal" is held with the earnings of workers (at purchasing prices from suppliers). Do I need to recalculate the cost of workwear at retail prices for inclusion in the book of income?

This consultation does not consider the legality of holding from the earnings of the employee when the cost of clothing is dismissal at purchasing prices from suppliers, and not residual value, taking into account the wear of overalls.

Having considered the question, we came to the following conclusion:

Organizations are not required to recalculate the cost of overalls at retail prices for reflection as part of income. In order to calculate the tax paid in connection with the use of USN, the amount of non-revenue income will be taken into account the amount to be reimbursed by the organization, equal to the cost of retention (in this case, the acquisition of workwear from suppliers).

Rationale of output:

The definition of overalls is presented in the methodological instructions on accounting for special tools, special adaptations, special equipment and special clothing approved by order of the Ministry of Finance of the Russian Federation dated December 26, 2002 N 135n (hereinafter - guidelines).

According to paragraph 2 Methodical instructions Under the workwear means the means of individual protection (SIZ) of employees of the organization.

Special clothing, issued to employees, is the property of the organization and is refundable: when dismissal, when transferring in the same organization to another work, for which special clothing issued by them, special shoes and safety devices are not provided by norms, as well as after the deadlines of their socks in return obtained by new (p. 64 methodical instructions).

Taking into account Art. 238, 243, 246, 248, 392 TK RF when dismissing an employee, the employer may require compensation for the cost of overalls, not returned by the employee. That is, theoretically, this workwear can be used in the future until the expiration of the term of use.

USN

Tax payers paid in connection with the use of USN (hereinafter - tax) are recognized by the organization and individual entrepreneurswho have passed on the USN and apply it in the manner prescribed by Chapter 26.2 of the Tax Code of the Russian Federation (paragraph 1 of Art. 346.12 of the Tax Code of the Russian Federation).

If the taxpayer chose as an object of taxation on the income tax, tax rate It applies to all received taxpayer income established by paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation, and the costs, in particular, the acquisition of workwear are not taken into account (paragraph 1 of Art. 346.14 of the Tax Code of the Russian Federation).

The procedure for determining revenues in USN is established in Art. 346.15 of the Tax Code of the Russian Federation. It is used by all taxpayers located on the USN, regardless of the chosen tax object.

According to paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation in determining the taxation facility for the tax is taken into account the income defined in the manner prescribed by paragraph 1 and 2 of Art. 248 Tax Code. Revenues not taken into account in taxation are listed in paragraph 1.1 of Art. 346.15 of the Tax Code of the Russian Federation.

In accordance with paragraph 1 of Art. 248 of the Tax Code of the Russian Federation for income for Art. 248 of the Tax Code refer:

Revenues from the sale of goods (works, services) and property rights (or revenues from sales), defined in accordance with paragraph 3 of Art. 38 of the Tax Code of the Russian Federation;

Nonealization income.

In this case, non-engineering incomes are determined in the manner prescribed by Art. 250 Tax Code of the Russian Federation, taking into account the provisions of Chapter 25 of the Tax Code of the Russian Federation.

Specified in Art. 250 Tax Code of the Russian Federation The list of non-dealer income is open (letters of the Ministry of Finance of Russia of 07.05.2010 No. 03-03-06 / 1/316, from 05.23.2013 No. 03-03-06 / 3/18988, from 08.08.2013 No. 03-03 -06/4/32160).

When incorporate in the income of a certain economic operation, not listed in Art. 250 Tax Code of the Russian Federation, it is necessary to take into account Art. 41 of the Tax Code of the Russian Federation (see Resolution of the FAS of the Moscow District dated 13.04.2011 in case No. A40-59214 / 10-35-324).

In accordance with the Tax Code of the Russian Federation, the income is recognized as an economic benefit in cash or natural form, taken into account if it is possible to assess and to the extent that such benefits can be assessed, and determined in accordance with the heads " individuals"," Income tax "NK RF (Art. 41 of the Tax Code of the Russian Federation).

It should be noted that according to Art. 246 TK RF, in the loss of property, the amount of damage caused to the employer is determined by the actual losses calculated on the basis of market prices operating in this area for the day of damage, but not lower than the value of property according to accounting Taking into account the degree of wear of this property (see also the appellate definition of SK on civil cases of the Kurgan Regional Court of January 29, 2015 in case No. 33-246 / 2015). The amount of damage should be determined in value terms in rubles (the cassation definition of SC on civil cases of the Perm Regional Court of 09.08.2011 in case No. 33-7875 / 2011). That is, theoretically, this workwear can be used in the future until the expiration of the term of use.

Based on the terms of the issue, the income of the organization in the situation under consideration is the cost of overalls, equal to the value of its acquisition from suppliers.

Consequently, taking into account Art. 41, paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation in the situation under consideration in order to calculate the tax in the composition of non-revenue income will be taken into account the amount to reimburse the organization in the period of its deduction from the employee's salary, equal to the cost of acquiring overalls from suppliers * (1).

Since income in the situation under consideration is related to the reimbursement of the actual losses of the Organization, expressed in value terms in rubles, and not to obtain income in kind, then the requirement of the norm § 4 of Art. 346.18 of the Tax Code of the Russian Federation on the accounting of income at market prices determined by the provisions of Art. 105.3 of the Tax Code of the Russian Federation, the case does not apply to the considered.

Consequently, the organization does not need to make the cost of workwear in retail prices for reflection in revenue.

The answer prepared:

Expert Service Legal Consulting Guarant

Quality control:

Reviewer of legal consulting service Garant

auditor, Member of Moap Melnikova Elena

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* (1) Employment that the organization would receive compensation on the basis of market prices operating in this area on the day of damage to damage, the income of the organization would be the value that would determine on the basis of market prices (but not lower than the value of property according to accounting data Taking into account the degree of wear of this property).

From the article you will learn:

1. What taxes and contributions and in what order should be charged when presenting gifts to employees.

2. How to make gifts to employees for the purpose of calculating income tax, with USN.

3. In what order they reflect the gifts to employees in accounting.

It is no secret that the most common way to express your gratitude or have a sign of attention to another person - to give him a gift. Therefore, many employers are practicing "standing" of their employees as part of corporate culture. The benefit of the reasons for the presentation of the presents is enough: this is the official festive dates, such as New Year, Defender of the Fatherland Day (February 23), International Women's Day (March 8), and individual, for example, a professional holiday or an employee's birthday. However, despite all the solemnity of the moment, the presentation of gifts to employees from the point of view of accounting is economic operationthat you need to make it right, reflect in accounting, calculate taxes and contributions. How to do it right and what to pay attention to the accountant, consider in this article.

What is a gift

Gift gift - Return. In order to correctly issue a gift employee's transfer, and then correctly charge taxes and contributions from this operation, it is necessary to determine how this gift is qualified from the point of view of civil and labor legislation.

1. A gift that is not associated with labor activity employee (for anniversary and festive dates, etc.).

According to Civil Code The Russian Federation recognizes the gift (including cash, gift certificates), which one side (donor) transmits the other side (belonging) at no cost (paragraph 1 of Art. 572 of the Civil Code of the Russian Federation). In the context of this article, the donor acts as an employer, and an apparable employee. Gift transfer is carried out based on the contract of donation.

! Note: The donation agreement must necessarily be in writing if the cost of the gift exceeds 3,000 rubles, and the donor acts entity (paragraph 2 of Art. 574 of the Civil Code of the Russian Federation). However, safer for the employer to enter into a written contract of donation with an employee in any case, regardless of the cost of a gift to avoid possible claims of tax authorities and funds.

If the presentation of gifts occurs massively, for example, all employees by March 8, then there is no need to conclude individual agreements with each employee. In this case, it is advisable to draw up a multilateral donation agreement, in which each of the recipients of gifts will supply their signature (Art. 154 of the Civil Code of the Russian Federation).

2. A gift as encouraging for labor.

The Labor Code of the Russian Federation provides for the employer's right to reward its employees with valuable gifts as a promotion for labor (Art. 191 of the Labor Code of the Russian Federation). In this case, the gift cost is as part of the wage, and the transfer of a gift is not based on the donation agreement, but on the basis of an employment contract with an employee.

Gifts issued to employees as encouraging for labor, in fact, are production premiums. About order documentary And confirm the awards to employees you can read in.

Ndfl with gifts to employees

A gift issued by an employee, both in cash and in kind, is recognized as its income and subject to nDFL Cover. The obligation to accrue and retain the personal income tax from the employee's income is on the employer, since it is a tax agent. Wherein the tax is not subject to the entire amount of the gift, but only over 4,000 rubles. (paragraph 28 of Art. 217 of the Tax Code of the Russian Federation). Applying this restriction, you need to take into account total Gifts issued by a specific employee in monetary and natural form during the calendar year.

Example.

• During 2014, the employee received the first gift in March (to the International Women's Day). The cost of the first gift is 2800 rubles. Since the cost of a gift is less than 4,000 rubles., NDFL is not charged from it.
• In September 2014, the employee was awarded the second birthday gift in the amount of 3000 rubles. In this case, it is necessary to keep the NDFL from the amount of a gift that exceeds 4000 from the beginning of the year, that is, with the amount of 1800 rubles. (2800 + 3000 - 4000).
• Obviously, all subsequent gifts given to this employee issued in the current calendar year, for example, by the New Year, must be subject to NDFL in full.

Ndfl from the cost of gifts is calculated in common order: at a rate of 13%, if a resident employee at a rate of 30%, if an employee is not tax Resident RF. More about who are residents such and non-residents, as well as about the features of Ndfl calculus with non-resident income, you can read in.

! Note: moment hold Ndfl and transfer to the budget depends on what form is a gift (Letter from the Federal Tax Service of August 22, 2014 N sa - 4-7 / 16692):

• if a gift issued an employee in monetary form, to keep the tax and transfer it to the budget is necessary on the day of issuing a gift amount from the cash register or transfer to the personal account of the employee;
• if a gift is issued in natural form, to keep and list the personal income Ndfl needed in the coming day of payment money employee, for example, in the coming day of payment wages. If, after the gift, the employee will not pay any payments until the end of the calendar year, the employer must not later than one month from the date of the tax period (year) in writing to an employee, as well as the tax authority at the place of incorporation on the impossibility of conducting personal income tax and the tax authority . In this case, the employee is filled with a 2-NDF installer, in which in the "Sign" field, you must specify the value "2", and is provided to the IFTS no later than January 31 of the next year.

The income received by the employee in the form of gifts is reflected in help 2-NDFL in the following order:

• the sum of each gift (including not exceeding 4000 rubles) is reflected in the certificate as income with code 2720;
• the amount of the gift that is not subject to inclusion of NFFL (i.e. up to 4000 rubles), is reflected in the certificate as deduction with code 501.

Insurance contributions with the amount of gifts to employees

To determine, insurance premiums are charged with the amount of gifts to employees or are not charged, it is necessary to clearly understand that these gifts are credited to payments. According to Law No. 212-FZ, payments and other remuneration to employees within the framework of employees are subject to insurance premiums. labor relationship (Part 1, Art. 7) And payments and other remuneration under civil law agreements are not subject to the subject of which the transfer of property ownership (to which the donation agreement relates) (Part 3 of Art. 7). This means the following:

• if gifts are issued to employees on the basis of labor and collective contracts without drawing up donation agreements, the amount of such gifts are subject to insurance premiums;
• if gifts (including in cash) are issued to employees on the basis of the written prisoners of the contracts of donation, the amount of these gifts not subject to insurance premiums in FFR, FFOMS, FSS, incl. For insurance against accidents in production and occupational diseases.

Such a conclusion is contained in the letters of the Ministry of Health and Social Development of 27.02.2010 N 406-19 "Conducting the insurance premiums of individual payments"; From 05.03.2010 N 473-19 "On the payment of insurance premiums from the cost of gifts to employees."

! Note: The donation agreement should not contain any references to labor and collective contracts, as well as other local acts of the organization. In addition, in the Darment Agreement, it is not necessary to calculate the cost of a gift, depending on the post of an employee, its salary, labor indicators, or in any other way to establish the relationship between the employee's labor activity and the presentation of the gift. Otherwise, inspectors will have every reason to consider gifts to promotion for labor and maintain insurance premiums.

Accounting for gifts when calculating income tax, USN

The ability to take into account the cost of gifts to employees in tax expenditures directly depends on the purpose and reason for the presentation of such gifts.

1. Gifts to employees are not related to work and production results, for example, gifts for anniversary dates, official holidays.

When calculating the income tax, the cost of such gifts to employees not taken into account in tax expenses (paragraph 16 of Art. 270 of the Tax Code of the Russian Federation). Organizations and IPs that use UPN with the object of taxation "Revenues - Expenditures" may also not be included in the costs of such gifts to employees, since this species expenses are not named in the closed list of expenses (paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation).

2. Valuable gifts to employees are issued as promotion for labor (Art. 191 of the Labor Code of the Russian Federation).

In this case, the cost of valuable gifts associated with production results and provided for by employment contracts, may be taken into account When calculating the tax base for the income tax of organizations within the cost of labor costs (the letter of the Ministry of Finance of Russia of 02.06.2014 No. 03-03-06 / 2/26291). By analogy, the cost of such gifts can also be taken into account in the expenditures when wept.

VAT when transferring gifts to employees

In accordance with the Tax Code of the Russian Federation, the transfer of ownership of goods at no cost is recognized as a realization and is an object of inclusion of VAT (PP. 1 of paragraph 1 of Art. 146 of the Tax Code of the Russian Federation). Respectively, from the cost of gifts transmitted to employees, it is necessary to accrue VAT (Letter of the Ministry of Finance of the Russian Federation of January 22, 2009 No. 03-07-11 / 16). It must be considered as follows:

• VAT from the amount of a gift issued to the employee in cash is not charged.
• Accrual VAT from the cost of gifts to employees should organizations and PI applying the general tax system, as well as translated on UNVD. Since the transfer of gifts to employees is not carried out within the framework of the activities translated on eNVD paymentThis operation is recognized as an object of taxation of VAT in the generally established manner (clause 4 of article 346.26 of the Tax Code of the Russian Federation).
• Organizations and IPs using UPN are not VAT payers, so they are not required to accrue VAT from the cost of gifts to employees (paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation).
• The cost of a gift transferred to the employee as a promotion for labor is not subject to VAT. Such a position is held judicial authorities (FAC Resolutions Central District from 02.06.2009 N A62-5424 / 2008, the FAS of the Ural District of January 19, 2010/09-C2).

VAT tax base is the purchase price of a gift, the tax calculation is carried out at a rate of 18% (clause 3 of Article 164 of the Tax Code of the Russian Federation). At the same time, the "entrance" VAT from the cost of the gift can be taken to deduct (if there is an invoice).

Generalization

As a generalization of the foregoing, I bring to your attention a sign that reflects the relationship between the basis of the gift of the gift employee (is a gift to promotion for labor or not) and the order of taxes and contributions from the gift amount.

In accordance with the same tablet, let's define what taxes and contributions are subject to, for example, children's gifts, presented to employees for the new year. Obviously, such gifts are not promoting for labor, however, in order for this to be obvious and inspecting, it is necessary to draw up a gift agreement. Moreover, in this case it is more convenient to conclude a multilateral gift of donation. The amounts of gifts, including New Year's Gifts to children of employees, are subject to NDFL. But the insurance premiums are not necessary to accrue, since such gifts do not belong to payments within the framework of labor relations. When calculating the income tax and when wept, such expenses do not reduce the tax base. From the cost of gifts transmitted, you need to accruize VAT.

Accounting gifts to employees

Accounting for gifts to employees I propose to consider on a specific example.

LLC Svetok decided to present a gift to his employee Sorokin N.N. In connection with its 50th year. An employee has a first gift since the beginning of the year.

The procedure for the accounting reflection depends on what form a gift is transferred to the employee: natural or monetary.

1. Gift are wristwatches worth 5900 rubles. (including VAT 900 rubles.).

2. Gift is money amount 5 900 rub.

In the considered example, the gift employee is not associated with labor activities (a gift for the anniversary), therefore, for calculations, 73 "Calculations with staff for other operations" is used. If a valuable gift is issued as promoting for work, then for calculations, 70 "Calculations for wages" is used.

So, the presentation of gifts to employees - the procedure, no doubt, is pleasant and for being believed, and for the donor. However, for an accountant, she covers a lot of "pitfalls", with whom I hope you will help to cope this article. And for farewell to several recommendations on the topic of gifts to employees. First, if possible, give employees, no matter how tritely sounds, stationery (diaries, handles, ...), computer mice, flash drives, and similar items that can be written off as consumables without conducting them as gifts. And the second, if an employee's gift is assumed as a promotion for labor, it is better to issue it as, in this case, the inspection will not arise about the inclusion in tax expenses And not accrual VAT.

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Normative base

1. Civil Code of the Russian Federation
2. Labor Code of the Russian Federation
3. Tax Code of the Russian Federation
4. Federal Law of July 24, 2009 No. 212-FZ "On Insurance Contributions to Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Fund for Mandatory Medical Insurance "
5. Letter of the Ministry of Finance of Russia from 02.06.2014 No. 03-03-06 / 2/26291
6. Letter of the Ministry of Finance of the Russian Federation of January 22, 2009 No. 03-07-11 / 16
7. A letter of FTS from 08.22.2014 N sa - 4-7 / 16692
8. Letters of the Ministry of Health and Social Development of 27.02.2010 N 406-19, from 05.03.2010 N 473-19

How to get acquainted with the official texts of the specified documents, find out in the section

In school, the organization of special and uniforms for its employees is regulated by the requirements of the norms of Article 22 Labor Codeaccording to which the employer is obliged to provide its employees with equipment, tools, technical documentation and other means necessary for the performance of their labor and official duties. It is to the category of "other means" and refers to overalls.

It is necessary to distinguish between two categories of clothing issued by the employer to their employees: overalls issued to workers engaged in harmful production, and special clothing - corporate form, or uniform. Each type of clothing purchased for workers has its own characteristics.

In accordance with the requirements of Article 221 of the Labor Code to perform work with harmful and / or hazardous working conditions, as well as on the works performed in special temperature conditions or related to pollution, employees are issued for free certified special clothes and shoes . Such clothes and shoes are issued in accordance with:

• "Typical sectoral standards", approved. Resolution of the Ministry of Labor of the Russian Federation dated December 30, 1997 No. 69 (hereinafter - Resolution No. 69);
• "Rules for providing employees with special clothing, shoes and other personal protective equipment", approved. Resolution of the Ministry of Labor of the Russian Federation of December 18, 1998 No. 51 (hereinafter referred to as Decree No. 51).

The acquisition of personal protective equipment and ensuring employees in accordance with the requirements of labor protection is made at the expense of the employer (Article 212 and Article 219 of the Labor Code of the Russian Federation). The procedure for providing workers in overalls and special protection of protection should be fixed in the work (collective) contract.

In accordance with the norms of labor legislation, the employer has the right, taking into account the opinion of the trade union organization or other representative body chosen by the employment team (for example, the Council of the Labor Group, in its rights and powers being an analogue of the trade union organization), and on the basis of the financial position of this organization, to establish Norms for issuing overalls other than industry.

In order for the Organization to the Organization, claims from the tax authorities in the unlawful understatement of the tax base for income tax, special norms should be agreed by a collective agreement, were listed in employment contracts with employees and enforced internally regulatory documents Organizations. In some cases, the organization, wanting to minimize paper work, is limited to the introduction of relevant paragraphs into collective or labor contracts. This organization proceeds from the fact that overalls are intended to prevent or reduce the impact on workers of harmful and dangerous factors and in defense against pollution, which is only associated with labor relations.

However, this is too narrow consideration of the problem. Since the cost of acquiring workwear in accordance with Article 255 Tax Code Reference to labor costs, then this category of expenditures must be prescribed in the internal documents of the organization. In addition, the costs of repair, replacement, washing, drying clothing will be treated for labor costs. Since the burden of proof of the validity and justification of costs the legislator places on the taxpayer, then it is necessary to substantiate their need for internal documents, as well as register the procedure for accounting and issuing workwear in the organization's accounting and tax policies.

Overalls received by employees remains owned by the organization. Such overalls is taken into account in the composition of material reserves. Because in view special conditions Her work work useful use It will not exceed one year, then the clothing that has become unusable is written off on the basis of acts.

Large legal and tax problems arise with uniform clothing (corporate form) . The definition of the term "uniform clothing" is given in the letter of the Ministry of Finance of the Russian Federation of 01.11.2005 No. 03-03-04 / 2/99: uniform clothing does not protect the employee from harmful and dangerous impact ambient or production factors. The purpose of wearing production clothing is to bring to consumers of information on the belonging of employees to a certain organization. The logo of this organization should be applied to the clothes itself, and not on any items (for example, tie, neck scarf, etc.). The position of the Ministry of Finance in the part of the logo, of course, is controversial, but due to the lack of any other regulatory documents on this issue, still shall be executed. In the named letter, the Ministry of Finance pointed out other requirements for clothing, on the basis of which it can be recognized as uniform:

• clothes must be performed in a single color scheme and it should be a trademark or logo of the firm;
• the trademark must be applied directly to clothes;
• uniform clothing performs executive, not protective functions.

The issuance of shaped clothing corresponding to all of the above requirements will be possible only for employees of the service sector (restaurants, hotels, car dealerships). But it is difficult to imagine employees of banks or insurance companies that are exactly the same and reminiscent of the servicemen rather than financiers. Typically, such organizations give out their employees, and even even engaged in direct customer service, some elements of the shaped clothing of "branded" colors: ties, jams, cervical scarves. These elements of clothing will not be considered shaped clothing.

The order and the need to issue uniforms should be enshrined in a labor and / or collective agreement. In addition, the cost of acquiring uniforms should be justified, that is, aimed at making a profit. Moreover, the list of acquired elements of uniforms is not limited.

Judicial and arbitration practice

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Company catering Increased costs of purchasing women's tights for waitresses. IFNS № 22 in Moscow These expenses did not recognize as reasonable, stating that tights are a subject of personal consumption. However, the FAS of the Moscow District stood on the side of the taxpayer, confirming the validity of the costs and the fact that the tights are a necessary element of uniforms (resolution of the FAS of the Moscow District of 02.08.2006 No. Ka-A40 / 6794-06).

In general, in this issue, the courts make an emphasis on the economic validity of the costs and their focus on receiving profits (for example, the resolutions of the Moscow District FAS dated 05.03.2005 No. Ka-A41 / 1387-05; Ural District of 07.06.2006 No. F09 4680/06-C7). That is, in the case of presentation of claims from the tax authorities, taxpayers have a very high probability to win the process based on the positive for them judicial practice. To reduce the risk, play the organization's process must be recorded in the internal documents the procedure for providing employees of uniforms, the order of its issuance and write-off. This requirement is advanced and the Ministry of Finance in the letter dated 01.11.2005 No. 03-03-04 / 2/99, and for some reason it focuses only on a collective and / or labor contract.

Another important problem is to determine the uniforms of workers in use or in own . According to the Ministry of Finance of Russia, to take into account the cost of acquiring uniforms in the composition of the costs that reduce the tax base for income tax, it is possible only if the clothing is transmitted to employees in ownership (Letter from 09.10.2006 No. 03-03-04 / 4/156). And Article 255 of the Tax Code permits to take into account the costs if clothing is transmitted for use worker. The transfer of shaped clothing to the property will lead to the emergence of tax consequences of both workers and the organization. But this problem will be discussed below.

Thus, the Ministry of Finance arbitrarily narrows the framework for uniforms: firstly, from the position external view uniform clothes; secondly, From the point of view of the transition to her ownership of the employee. This point of view contradicts both the requirements of tax legislation and elementary economic logic. However, it is impossible to not be considered with it, and that tax inspectors will not wrap it against the taxpayer organization, reasonable and thoughtful protection is necessary.

Problems of expenses

Acquisition of workwear and uniforms for employees of the organization will relate to the category material expenses . According to subparagraph 3 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation, the taxpayer's costs and other means of individual protection provided for by the legislation and non-depreciable property are also the costs of the taxpayer for the acquisition of workwear. In addition, the acquisition of such protection equipment at the expense of the employer is envisaged and labor legislation.

Example 1.

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In accordance with typical sectoral regulations, the employer spent on the purchase of workwear 300,000 rubles. At the rate of one set of workwear for a year. These expenses will be fully attributed to the costs included in the calculation of the tax base for income tax, as they correspond to the type of sectoral standards. Overalls will be issued to workers for free.

A certain problem is the norms established by the employer, taking into account the opinion of the trade union organ or other representative body of workers who will exceed typical sectoral norms. According to the letter of the Ministry of Finance of the Russian Federation dated November 14, 2007 No. 03-03-05 / 254, the costs of acquiring workwear and personal protective equipment refer to expenses within the norms established by Article 221 of the Labor Code. And according to this article, the norms will be considered as typical industry and the employer themselves. In any case, expenses will be fully referred to reducing income tax calculation.

Example 2.

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In accordance with the decision of the trade union meeting of employees of the enterprise, the employer spent on the acquisition of workwear 600,000 rubles, based on the calculation of two sets per year, which exceeded the sectoral norm in one set per year and total at 300,000 rubles. However, all the material expenses incurred will be included in the calculation of the tax base for income tax.

But you should pay attention to such a fact that the cost of overalls will reduce the tax base for income tax only if the issuance of overalls is provided for by the legislation of the Russian Federation . In case, if the organization's workwear issues certain categories of workers on its initiative, problems may arise with the cost of acquiring the costs that reduce the tax base for income tax.

Example 3.

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As part of the company's economic division, there is a division of workers repairs office furniture. For these workers, overalls were acquired in the amount of 100,000 rubles. Since typical sectoral regulations do not provide for the acquisition of overalls for this category of employees, then expenses will be carried out at the expense of net profit remaining at the disposal of the organization (at the expense of funds).

It is such a position that will adhere to tax authorities When checking taxpayers' organizations. At the same time, the inspectors will be guided and the norms of the email of the Ministry of Finance dated November 13, 2007 No. 03-03-06 / 1/811, which directly associates the cost of acquiring workwear to material expenditures, which reduces the tax base for income tax, with that factor, It is provided by the norms of the legislation of the Russian Federation or not.

A number of tax inspections too straightly interprets the instructions of the Ministry of Finance and refers to material expenses the costs of acquiring workwear, only if it was acquired in accordance with the industry standards, and does not recognize the norms as expenses established by the Organization itself as agreed with the trade union.

However, such a position contradicts both tax legislation, and the requirements of the Ministry of Finance of the Russian Federation No. 03-03-06 / 1/811. This letter binds a decrease in the tax base for income tax with the fact that such norms are provided for by the legislation of the Russian Federation. Legislative actAn article 221 of the Labor Code, which indicates that the organization's workwear can be guided by both sectoral norms and local standards established by agreement with the trade union or the Board of Labor.

In some cases, the name of acquired workwear may differ from the names of the workwear provided for by the legislation of the Russian Federation. This applies, in particular, credit organizationswho acquire overalls for collectors on the standards, legally provided for the guards. Such expenses can also be attributed to material expenses. To justify its position, refer to the letter of the Ministry of Finance of the Russian Federation dated 05.04.2006 No. 03-03-04 / 1/320, which it directly allows and permits.

In order for the costs of overalls for employees whose specialties not recognized in industry standards, it could be attributed to expenses that reduce the tax base for income tax, and to "wear" such staff in any workwear still needed, the organization should It is necessary to follow these norms of Article 221 of the Labor Code, which provide for the possibility of applying local rules established by the enterprise itself. Another option is to attribute costs for pure profits, which is not always possible due to the financial and economic situation of the organization itself.

The cost of acquiring special clothing when calculating the tax base for income taxes in the composition of material expenses will be taken into account in full as it transfers to the use of the employee in accordance with the established standards. In tax accounting for expenses for the purchase of workwear, you must enter a special register or account tax accounting (depending on the technological system of tax accounting adopted in the organization). Outstanding overalls is transferred to employees only for use, the owner of workwear is an employer organization.

To material expenditures taken into account when calculating the tax base for income tax, there will be the cost of the organization for washing, drying, storage, disposal of special clothing. This is due to both the rules of labor legislation and paragraph 1 of Article 252 of the Tax Code, according to which expenses are consistent with economically acquitted and documented costs. And the cost of bringing overalls in order and in line with sanitary and hygienic standards meet the requirements of labor legislation. In addition, such an opportunity should be sure to be spelled out in a collective agreement (or in employment contracts). Then the above costs can be attributed to material expenditures, without fear of claims from the tax authorities.

More complex problem is the acquisition uniform clothes for staff. The Ministry of Finance of the Russian Federation adheres to the opinion that the cost of acquiring uniforms can be taken into account in the composition of material expenses only if uniform clothing is transferred to the ownership of the employee (Letters of the Ministry of Finance of 09.10.2006 No. 03-03-04 / 4/156; dated 25.06.2007 No. 03-03-06 / 1/394; from 10.03.2006 No. 03-03-04 / 1/203). Moreover, in these letters, the Ministry of Finance unequivocally pointed out that such expenses the organization will not be able to include the costs, even if they are fixed in a labor or collective agreement.

Thus, the Ministry of Finance deliberately narrowed the possibility of a legitimate reduction of the tax base, without taking care that the Tax Code does not consider the problems of use and property at all. At the same time, the main financial department of the country also violated the norms of civil legislation, a rapidly tracting term "property".

In another letter dated 01.11.2005 No. 03-03-04 / 2/99, the Ministry of Finance indicated that the cost of acquiring uniforms can be taken into account in the event that its acquisition is due to an employment or collective agreement. However, tax inspects will be guided by checking a document convenient for them, narrowing the expenditure part of the tax base for income tax.

Example 4.

The organization spent on the purchase of overalls and uniforms of 1,000,000 rubles. (700 000 rub. + 300 000 rub.). 700,000 rubles will be attributed to expenses that reduce the tax base for income tax base. And 300,000 rubles. The organization should pay at the expense of net profit (funds).

However, the position of the Ministry of Finance contradicts Article 255 of the Tax Code, in the fifth paragraph of which it is indicated that expenses are materialized and included in the calculation of the tax base for income tax in the event that the clothing is transferred to the personal use of the employee. This rate of tax legislation complies with the requirements of civil law. The position of the Ministry of Finance can be challenged only in judicial order. Moreover, during the arbitration process of the organization, it will be necessary to focus on the economic validity of the costs of the costs and on their associations with its main activity.

In some cases, the organization, wanting to minimize tax consequences Gratuitous transfer of uniform clothing to the ownership of the employee includes it to advertising expenses. But such actions are absolutely illegal and unprofessional. The list of advertising expenses is clearly regulated by the Tax Code. Such actions can be qualified by tax inspections as illegal tax optimization and entail serious penalties. In addition, wearing uniforms can not be attributed to promotions, since the employee's dressed "in form" does not participate in the promotion of any products, products, etc. On the market, and performs strictly defined functions recorded in the employment contract and its job description.

The organization can issue shaped clothing worker for free, but may also issue it for a fee. Economic practice in this issue usually provides for partial (incomplete) payment for the value of uniform worker . At the same time, the costs incurred by the organization for the acquisition of uniforms and compensated by the employee will refer to income from implementation in accordance with paragraphs 1 and 2 of Article 249 of the Tax Code.

Example 5.

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The organization issued its employees to personal and continuous use of uniform clothing on the terms of its partial payment. The cost of one set of uniforms is 5,000 rubles. The employee pays 50 percent of its cost (including VAT). Therefore, costs will be distributed as follows:

• 2 500 rub. will be included in the cost of labor costs;
• 2 950 rub. (2 500 rubles. - Compensated cost of clothing + 450 rubles. - VAT) will be taken into account as part of income from sales.

Of course, such a system is possible, as well as the free issuance of shaped clothing in personal and continuous use. But despite the attractive possibility of partial cost compensation, it has an important disadvantage - the need to calculate and pay VAT. And the amount of partial compensation obtained will increase the revenue part of the computational income tax base.

In connection with the foregoing, the position indicated in the WFNP of the Russian Federation in Moscow dated 05.07.2007 No. 20-12 / 064121. In it, Moscow tax administration considers it possible to attribute costs for the acquisition and manufacture of uniforms issued to workers in personal continuous use. But the tax office indicated that this rule is valid in the case of "... the return of this uniform clothing at the dismissal of the employee and its subsequent transfer of the newly accepted employee".

The above problem, due to its small financial volumes, has not yet taken the scale of a significant tax disaster for organizations. However, the inconsistency of federal legislation and regulations of the Ministry of Finance may subsequently require the judicial instances of a clear definition of a position on this issue.

Issuance of clothes and taxation of NDFL and SHN

With acquisition and issuance overalls problems for taxpayers organizations with salary taxes It does not arise - overalls are issued to employees to protect against the harmful effects of the production and the environment and to protect their life and health, and the issuance itself is provided for by the norms of labor legislation. But with the issuance of uniform clothing, more serious tax consequences arise.

Issue uniform clothes Employees can be considered from the position of economic logic and from the Position of Tax Administration. If we consider the issuance of uniform clothing from the position of economic logic, then the employee does not have income, since the uniform clothing is intended for use only during the period of finding at work and is used by it for more efficient performance of their duties. And if you follow Article 41 of the Tax Code, then the employee does not have taxed income at all. From the point of view of tax administration, an employee arises taxable income, as a certain thing has been transferred to his personal and constant use. Therefore, there is a gratuitous transmission, which is a realization.

The Ministry of Finance does not confuse even the full absurdity of its own position and its inconsistency of tax legislation. If you follow the logic of the Ministry of Finance, then the value of the stationery, calendars and diaries with corporate symbolism should be included in the tax base, because they are also transferred to personal and continuous use of employees and also have a valuation. You can understand the reasons for such a position: an additional opportunity appears tax payments to the budget. However, in this case, the position of the financial department is also supported by a number of arbitration courts (see, in particular, the resolution of the FAS of the Volga-Vyatka district dated 19.04.2004 No. A43-10420 / 2003-16-498).

But the Ministry of Finance "Instructed" himself, indicating that the inclusion of costs for the acquisition of uniform clothing to the composition of material expenses is possible only if it is transferred to the ownership of employees (the letter of the Ministry of Finance of the Russian Federation of 09.10.2006 No. 03-03-04 / 4 / 156). At the same time, the Ministry of Finance deliberately misses the fact that the cost of acquiring uniforms is taken into account in the cost of labor costs for the purpose of calculating income tax.

In a relationship NDFL The following norm is valid: the tax is calculated and paid from the cost of each employee of the set of uniforms, as the income obtained in natural form arises, according to article 211 of the Tax Code. The tax is calculated on the basis of the value of uniform clothing, at a rate of 13 percent. A number of tax inspections believes that in the specified case, the tax should be calculated at a rate of 35 percent. However, such a position is unfounded, and for its refutation can be referred to, in addition to the norms of tax legislation, also for judicial practice, in particular, on the decision of the FAS of the Volga-Vyatka district dated March 22, 2004 No. A43-8632 / 2003-11-372.

Example 6.

The organization acquired 50 sets of uniforms for its employees at a price of 3,000 rubles. For the kit. Uniform clothing was transferred to employees to personal use. From each employee, NDFL was retained in the amount of 390 rubles. The amount of customized tax from all employees amounted to 19,500 rubles.

If the organization passed an employee shaped clothing under the terms of its partial payment, the inclusion of NDFLs is subject to an employee who does not pay part of its cost.

Example 7.

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The organization acquired 50 sets of uniforms for its employees at a price of 3,000 rubles. For the kit. Uniform clothing was transferred to employees to personal use under conditions of 50% payment of its cost. From each employee will be retained by NDFL in the amount of 195 rubles, from the remaining amount of 1,500 rubles. The amount of taxed tax from all employees will be 9,750 rubles.

The presence of a large number of documents of the Ministry of Finance, it would seem, does not allow and attribute the cost of reducing the tax base for income tax, and not pay the tax on personal income. However, this opportunity is available, and the Ministry of Finance will help in this organizations.

According to the letter of the Ministry of Finance dated 09.02.2007 No. 03-04-06-02 / 19 "In the event that uniforms belong to organizations and is transmitted to employees for use, and after the end of the service life rent to the warehouse for disposal, then the cost of such clothes is not an employee's income and is not subject to tax on the income of individuals ". A similar position is set forth in the emails of the Ministry of Finance of 04.04.2007 No. 03-03-06 / 1/214 and dated 04.23.2007 No. 03-04-06-01 / 128. The position of the Ministry of Finance is supported by the norms of paragraph 1 of Article 210 of the Tax Code.

Thus, in order for the cost of acquiring uniform clothing to be attributed to the costs that reduce the tax base for income tax, and at the same time, it was not necessary to transfer it to the ownership of employees with the consequences in the form of payment of NDFL and the ESN, it is necessary to uniformed clothing was issued by workers in temporary use, for the period of their official duties (during working hours). In this case, employees do not arise economic benefits and tax consequences. .

In order for the organization to implement such an opportunity, the following activities must be implemented.

Uniforms should be issued only to carry out production activities. The issuance of clothing should be carried out strictly in accordance with the norms established by the Organization itself.

The norms and procedures for issuing overalls, as well as the obligation of the organization to issue it should be enshrined in labor and collective agreements and in the internal documents of the Organization (technical procedures, regulations, norms, etc.). From the internal documents should be clearly and unequivocally follow that the owner of uniforms is the organization, and it is transferred to employees to effectively fulfill their official duties, followed by returning it to the employer. It is also necessary to order the head of the organization to clearly define the circle of persons who are issued by uniform. In the internal documents it is necessary to establish the sentence of socks of all categories of uniforms.

The transfer of uniforms should be documented. The fact of obtaining uniforms should be fixed in a special statement in which the employee is obliged to sign in receipt.

The presence of documentary confirmation of the fact of the transfer of uniform clothing, in addition, will help substantiate the legitimacy of the assumptions of its acquisitions to reducing the tax base for income tax, since in this case it will be necessary to confirm the production nature of the cost.

Return of uniforms should be documented. The fact of its commissioning should be recorded in a special statement (as well as issuance).

The fact of recycling uniforms should be issued by the appropriate act signed by the members of the Inventory Commission appointed by the order of the head of the Organization.

Only under the observance of all the above conditions, the organization will not be charged that it did not fulfill the duties. tax agent by pay NDFL And the uniform on the permanent personal use of workers uniforms.

Situation with the case of transmitted uniform single social tax Also ambiguous. In accordance with paragraph 1 of Article 236 of the Tax Code, the object of taxation of the ESN for taxpayers' organizations recognize payments and other remuneration accrued by the taxpayer in favor of individuals on labor and civil law agreements, the subject of which is the performance of work (provision of services). The formation of the ESN is subject to uniform clothing, issued by the employee in accordance with local regulatory acts and the employment contract. In addition, in this case, the organization also has an obligation to pay insurance premiums for compulsory pension insurance and social insurance. The issuance of uniforms in this case will refer to the category of "System Payments". The object of the taxation of the ESN occurs at the time of issuing uniforms to the employee.

According to the letter of the Ministry of Finance dated 09.02.2007 No. 03-04-06-02 / 19, the value of the former clothing transmitted to the use of employees at the time of their official duties is not recognized as a labor contract paying and is not subject to the taxation of the ESN. Only at the same time it is necessary that the obligation of the employer to ensure its employees at the time of the fulfillment of their employment duties was recorded not only in local regulatory acts, but also in the normative acts of the inventive value.

Example 8.

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Hotel category "Four Stars" acquired uniforms for its employees for 300,000 rubles. Employees of the hotel are issued special uniforms that they wear during their work shift. This obligation of the employer is recorded both in the employment contracts and in the order of Rostourism of the Russian Federation dated July 21, 2005 No. 86, according to which employees of the hotels category from "two stars" to the "five stars" should be provided with uniform clothing. Consequently, the formed clothing received is not paid by an employment contract. The organization does not arise tax consequences.

Also is not subject to the taxation of the ESN value of uniforms issued to workers for free or with partial payment (sub. 11, paragraph 1 of Art. 238 of the Tax Code of the Russian Federation). And according to paragraph 3 of Article 236 of the Tax Code, it is not subject to the taxation of the ESN and uniforms, issued by the employer own initiativeIn the event that its issuance is not enshrined in an employment contract or in regulatory acts of the federal level.

Consequently, the main condition for the calculation and payment of the ESN on the uniform clothing received by the employee is the fact of its transfer to the ownership of the employee, fixed documented. Therefore, to avoid the need to pay a single social tax The organization should act by analogy with the tax on the income of individuals in terms of documenting its actions. However, in this case it is important to remember that:

• the presence of the obligation to issue uniform workers should be enshrined in federal (sectoral) regulatory acts;
• uniform clothing, issued by employees, should be issued to them at the time of execution of official duties, and not in constant personal ownership.

Issue clothing and payment of VAT

As in the situation with "salary" taxes, the obligation to calculate and pay VAT with workwear issued to employees in obligatory, the organization does not arise. Questions of the need to pay also arise only on uniform clothing.

If uniform clothes transmitted by the organization to an employee in his full personal property, then the transfer is subject to tax on value added tax . It does not matter whether it was transferred for free either for the fee. Gratuitous transmission is an object of inclusion of VAT according to subparagraph 1 of paragraph 1 of article 146 of the Tax Code, as it is a realization. It is this position that is set out in the letter of the Ministry of Finance of the Russian Federation dated September 1, 2005 No. 03-04-11 / 218. The tax base of VAT will be determined in accordance with Article 154 of the Tax Code, that is, as its market value.

Example 9.

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The organization acquired for employees shaped clothing in the amount of 300,000 rubles. The cost of one set of clothing is 3,000 rubles. With a gratuitous issuance of his employee, VAT is accrued in the amount of 540 rubles.

In the event that uniforms are issued for a fee, for example, in the amount of 50% of the cost, VAT will be 270 rubles.

The amounts of VAT presented to organizations at the time of acquiring uniforms are accepted to deduct on the basis of the invalid and internal documents of the Organization confirming the adoption of these material reserves for accounting and documents confirming the fact of issuing uniforms to workers. It is necessary to take into account the fact that VAT is taken to deduct only if the cost of acquired uniforms is included in the cost of increasing the tax base for income tax.

If uniform it remains owned by the organization that is, is transmitted to employees only in temporary use, it is not subject to value added tax . In this case, there is no fact of implementation and the amount of VAT will not be taken to deduct.

Accounting for the purpose of taxation of costs for uniforms for employees depends on various factors, including:

• conditions for issuing uniforms (permanent or temporary);

• grounds for issuing uniforms (at the request of legislation or initiating an organization);

• taxation systems applied by the organization.

NDFL

The cost of uniforms transferred to person in personal use is not subject to personal income tax only, provided that clothes are issued:

• volunteers, volunteers for civil law agreements for free provision of services or work;

• as part of charitable activities or sports events.

This is established by paragraph 3.2 of Article 217 of the Tax Code.

In other cases, when clothing is transferred to permanent personal use, NDFL needs to hold. This is due to the fact that in this case the clothes are an employee's income obtained in kind. This follows from paragraph 1 of Article 210 and subparagraph 3 of paragraph 2 of Article 211 of the Tax Code of the Russian Federation. Reaffirms this conclusion a letter of the Ministry of Finance of Russia of February 9, 2007 No. 03-04-06-02 / 19.

If the clothes are transferred to temporary user employee, then NDFL is not necessary. In this case, uniforms belong to the organization and is issued to employees at the time of work, and after the deadline for the service life is reversed. As a result of temporary use, the employee does not receive income. This follows from Articles 41, 209 of the Tax Code of the Russian Federation and confirmed by the emails of the Ministry of Finance of Russia of February 9, 2007 No. 03-04-06-02 / 19, of June 7, 2006 No. 03-03-04 / 1/502.

Insurance contributions

Insurance contributions Do not calculate:

• if uniforms are issued in accordance with the law and enters the permanent personal use of employees. This operation exempted from the payment of insurance premiums (paragraph 9 of Part 1 of Article 9 of the Law of July 24, 2009 No. 212-FZ, sub. 10, 1 Art. 20.2 of the Law of July 24, 1998 No. 125-FZ);

• if uniforms are issued to temporary use to employees. In this case, there is no base for accrualing insurance premiums (Article 7 of the Law of July 24, 2009 No. 212-FZ, paragraph 1 of Art. 20.1 of the Law of July 24, 1998 No. 125-FZ).

The procedure for calculating the remaining taxes depends on what taxation system applies the organization.

OPTION: income tax

Costs for issuing uniforms take into account when calculating income tax depending on the conditions of its issuance.

Situation: how to take into account when calculating the tax on profit, the value of uniform clothing transmitted to the permanent personal use of employees?

From the letter of the Ministry of Finance of Russia dated July 5, 2011 No. 03-03-06 / 2/109 it follows that, in order to tax, the value of uniform clothing transferred to the permanent personal use of employees should be included in the cost of labor costs (paragraph 5 Art. 255 Tax Code of the Russian Federation).

At the same time must be executed the following conditions:

• the issuance of uniforms is economically reasonable (paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, the letter of the Ministry of Finance of Russia dated November 1, 2005 No. 03-03-04 / 2/99);

• shaped clothing indicates an employee belonging to an organization (paragraph 5 of Art. 255 of the Tax Code of the Russian Federation, the emails of the Ministry of Finance of Russia dated April 2, 2009 No. 03-03-06 / 1/207, of November 1, 2005 No. 03-03-04 / 2/99);

• the issuance of uniforms is provided for by labor and (or) collective agreement (paragraph 5 of Art. 255 of the Tax Code of the Russian Federation);

• the costs of acquiring uniforms and transferring it to the permanent personal use of employees were documented (paragraph 1 of Art. 252 of the Tax Code of the Russian Federation).

In compliance with these conditions, the organization has the right to reduce taxable profits for the entire cost of uniform clothing. If labor and (or) collective agreement provides for the reimbursement of the value of uniform clothing at the expense of an employee (i.e. its sale), then when calculating income tax, you can only take into account the part of the costs that it has not compensated (paragraph 5 of Art. 255 NK RF).

It should be noted that in a letter of the Ministry of Finance of Russia of February 9, 2009 No. 03-03-06 / 1/43 said that the cost of acquiring uniforms can be taken into account not only in the cost of labor costs (paragraph 5 of Art. 255 NK RF), but also as part of material expenses (sub. 3, 1 Art. 254 of the Tax Code of the Russian Federation). However, this option is assumed, provided that the issuance of uniforms is provided for by law (sub. 3 of paragraph 1 of Art. 254 of the Tax Code of the Russian Federation). Then the organization has the right to independently choose one of the accounting options (paragraph 4 of Art. 252 of the Tax Code of the Russian Federation).

• if the cost of clothing, employees do not reimburse, then write down the total cost of its acquisition (sub. 3, paragraph 1 of Art. 254 of the Tax Code of the Russian Federation);

• if employees reimburse part of the cost of clothing, take the entire amount of the cost of its acquisition to expenses, and part compensated by employees, include in the composition of non-revenue income (sub. 3, paragraph 1 of Art. 254, clause 3 of Art. 250 NK RF). When calculating method, increase the income at the time of issuing uniforms to employees, at the cash method - after receiving compensation from them (sub. 4 p. 4 of article 271, paragraph 2 of Art. 273 of the Tax Code of the Russian Federation).

Expenses for the issuance of uniform clothing at any of the accounting options (as expenses for labor payment or as material expenses) Spariate (Start Check Pies):

• when calculating - as shaped clothes are transferred to the permanent personal use of employees;

• at the cash method - As uniforms are issued in constant personal use of employees and paying its cost to the supplier.

The organization has the right to independently determine the procedure for debiting clothes, taking into account the period of its use and other economic indicators. For example, at a time or evenly for several reporting periods.

Such an order follows from the provisions of paragraph 5 of Article 255, subparagraph 3 of paragraph 1 of Article 254, paragraphs 1 and 4 of Article 272 and subparagraph 1 of paragraph 3 of Article 273 of the Tax Code of the Russian Federation.

Council: Definition of the cost of the costs to account for the cost of acquisition of uniforms Important:

• for formation tax accounting registers According to expenses (Article 313 and 314 of the Tax Code of the Russian Federation);

• to distribute labor costs if they included in direct expenses (paragraph 1 of Art. 318 of the Tax Code of the Russian Federation);

As part of amortized property, the value of uniform clothing transmitted to the permanent personal use of employees cannot be taken into account. These assets do not match (The term of use by the organization of uniforms does not exceed 12 months). This follows from paragraph 1 of Article 256, paragraph 1 of Article 257 of the Tax Code of the Russian Federation.

Situation: Is it possible to take into account when calculating the income tax costs for the acquisition of uniform clothing transmitted to temporary use of employees?

Yes, you can.

When calculating income tax, any economically reasonable and documented confirmed costs, in addition to expenses directly named in Article 270 of the Tax Code of the Russian Federation, are taken into account. This follows from the provisions of paragraph 1 of Article 252 of the Tax Code of the Russian Federation.

In addition, the amount of costs for acquiring uniforms and the fact of its transfer to employees must be documented. Justify the issuance of uniform clothes follows internal documents. For example, in the rules of labor regulations, it can be consolidated that in order to maintain a positive image of the organization, employees directly contact with customers (counterparties) are obliged to wear uniform clothing. The fact of issuing shaped clothes to employees Confirm the primary documents.

As for the expenditures on which it is possible to take into account the costs of acquiring uniforms transmitted to temporary use to employees, they must be taken into account in the composition of material expenses. That is, despite the fact that uniforms are not special, and its issuance is not provided for by law, it is necessary to write off such expenses on the basis of sub-clause 3 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation. Such an explanation is contained in the letter of the Ministry of Finance of Russia of July 5, 2011 No. 03-03-06 / 2/109.

It should be noted that earlier representatives of financial and tax departments adhered to other positions. Thus, in the Ministry of Finance of Russia dated December 16, 2008 No. 03-03-06 / 2/169 said that such costs should be taken into account in the cost of labor costs (paragraph 5 of Art. 255 of the Tax Code of the Russian Federation). To material expenditures, the costs of acquiring uniforms transferred to employees to temporary use are not related. Its conclusion was justified by the provisions of sub-clause 3 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation, according to which the material expenses recognize the costs of acquiring special clothing and means of protection provided for by the legislation of the Russian Federation. Since the uniform clothing is not special, and it is issued to employees solely on the initiative of the organization, there are no grounds for the inclusion of these costs. At the same time, recognizing such costs economically reasonable, the Ministry of Finance of Russia recommended to take them into account as expenses for labor payment in accordance with paragraph 5 of Article 255 of the Tax Code of the Russian Federation. Similar explanations were given and representatives of the tax service (see, for example, the letters of the UFNS of Russia in Moscow of December 27, 2007 No. 20-12 / 124753, dated July 5, 2007 No. 20-12 / 064121).

Expenses for the purchase of uniform clothing Spish:

• under the method of accrual - as shaped clothing transfers to temporarily use employees;

• at the cash method - as the shaped clothing is issued in temporary use, subject to payment of its cost to the supplier.

Such an order follows from the provisions of paragraphs 2 and 4 of Article 272 and subparagraph 1 of paragraph 3 of Article 273 of the Tax Code of the Russian Federation.

Council: The organization can independently choose an option for accounting for uniforms (as part of material expenses or as part of labor costs).

This allows paragraph 4 of Article 252 of the Tax Code of the Russian Federation. It is said here that if the costs with equal bases can be attributed simultaneously to several groups of expenses, the organization has the right to independently determine which group to attribute them.

At the same time, remember that the option of accounting for the value of uniform clothing in the cost of labor costs can be chosen if its issuance is provided for by labor and (or) collective agreement (paragraph 5 of Article 255 of the Tax Code of the Russian Federation).

The selected version of shaped clothing should be fixed in accounting policies For tax purposes.

Definition of the cost of the costs to account for the cost of acquisition of shaped clothing Important:

• for the formation of tax accounting registers (Article 313 and 314 of the Tax Code of the Russian Federation);

• to distribute labor costs if they are included in direct expenses (paragraph 1 of Article 318 of the Tax Code of the Russian Federation);

• to write off the cost of certain types of voluntary insurance of employees in a decrease in taxable profits, since the accounting limit of such costs depends on the amount of labor costs (paragraph 16 of Art. 255 of the Tax Code of the Russian Federation).

In particular, if the organization bears the costs of voluntary insurance Employees, then the cost of uniforms transferred to the permanent personal use of employees, it is advisable to refer to the cost of wages (paragraph 5 of Art. 255 of the Tax Code of the Russian Federation). If labor costs are included in direct costs, the cost of uniforms is better to write off under the article of material expenses that are not related to the production activities of the Organization (sub. 3 of paragraph 1 of Art. 254 of the Tax Code of the Russian Federation).

Outside: VAT

The transfer of uniforms for temporary use, when the ownership of it is preserved for the organization, VAT is not subject to (paragraph 1 of Art. 146 of the Tax Code of the Russian Federation).

Situation: Is it possible to take to deduct the entrance VAT on uniforms, which is issued to employees to temporary use? The organization applies the overall tax system.

Yes, you can.

The main condition for deducting the input VAT is the connection of expenditures with activities taxable VAT. This follows from paragraph 2 of Article 171 of the Tax Code of the Russian Federation. Uniform clothing is an element of prestige (business reputation) of an organization that allows you to increase interest in it from customers. In turn, customer interest contributes to an increase in sales, that is, an increase in the number of taxable operations. In addition, for some categories of staff wearing uniforms provided legislation . If the requirements of the legislation are not fulfilled, the organization is not entitled to conduct economic activities (i.e. to carry out taxable operations).

It follows from this that, subject to the remaining conditions provided for in Articles 171 and 172 of the Tax Code of the Russian Federation, the Organization may adopt to deduct the input VAT filed by the supplier (manufacturer) of uniforms. Exception of this rule makes cases when:

• organization enjoys liberation from paying VAT ;

• the organization holds only non-taxable VAT operation.

In these cases, the entrance VAT should be considered in the value of uniforms. This follows from paragraph 2 of Article 170 of the Tax Code of the Russian Federation.

It is possible that when checking tax inspectorate Does not agree with this approach. There are no arbitration practice on this issue yet.

Situation: Do I need to accrue VAT when transferring uniforms to the property to employees?

Yes need.

The transfer of shaped clothing to the ownership of employees is recognized as a realization. So, regardless of whether the staff compensates for its cost or not, when issuing uniforms of VAT should be accrued (clause 1 of article 146, paragraph 3 of Art. 164 of the Tax Code of the Russian Federation). Tax Calculate S. market value at a rate of 18 percent (clause 2 of article 154, paragraph 3 of Art. 164 of the Tax Code of the Russian Federation). This is stated in the letter of the Ministry of Finance of Russia of April 22, 2005 No. 03-04-11 / 87. The "entrance" VAT filed by the supplier when acquiring uniforms, take to deduct (sub. 1 p. 2 of Art. 171 of the Tax Code of the Russian Federation).

USN

Tax base of organizations on a simplified, which pay single tax From the income, the costs of acquiring uniforms do not reduce. Such organizations do not take into account any expenses (paragraph 1 of Art. 346.18 of the Tax Code of the Russian Federation).

Situation: How to take into account when calculating a single tax in a simplified value of uniform clothing transmitted to permanent personal use to employees? The organization pays a single tax on the difference between income and expenses.

Take into account the cost of labor costs (subject to certain conditions) or as part of material costs.

The position of the financial department is expressed only in terms of accounting for costs when calculating income tax. However, the explanations of the Ministry of Finance of Russia can be extended to simplified, since the procedure for accounting for uniform clothing on special circulation is similar to its accounting general System taxation (except for the receipt of expenses in the tax base) (sub. 5 and 6, paragraph 1, paragraph 2 of Art. 346.16, paragraph 5 of Art. 255, sub. 3 p. 1 Art. 254, sub. 1 p. 2 Art. 346.17 of the Tax Code of the Russian Federation).

If the organization pays a single tax on the difference between income and expenses, then the costs of uniform clothing transferred to the ownership of employees reduce the tax base (as when calculating income tax). The following conditions must be performed:

• the issuance of shaped clothing is economically reasonable (paragraph 2 of Art. 346.16, paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, the letter of the Ministry of Finance of Russia of November 1, 2005 No. 03-03-04 / 2/99);

• shaped clothing indicates an employee belonging to an organization (sub. 6 p. 1 and paragraph 2 of Art. 346.16, paragraph 5 of Art. 255 of the Tax Code of the Russian Federation, the emails of the Ministry of Finance of Russia dated April 2, 2009 No. 03-03-06 / 1 / 207, of November 1, 2005 No. 03-03-04 / 2/99);

• the issuance of uniforms is provided for by the labor and (or) collective agreement (sub. 6, paragraph 1 and paragraph 2 of Art. 346.16, paragraph 5 of Art. 255 of the Tax Code of the Russian Federation);

• the cost of acquiring uniforms and transferring it to the permanent personal use of employees was documented (paragraph 2 of Art. 346.16, paragraph 1 of Art. 252 Tax Code of the Russian Federation).

In compliance with these conditions, the organization has the right to take into account when calculating a single tax the entire value of uniform clothing. If labor and (or) collective agreement provides for the reimbursement of the value of uniforms at the expense of an employee (i.e. its sale), then when calculating a single tax one can only take into account the part of the costs that it has not compensated (sub. 6 p. 1, . 2, Art. 346.16 and paragraph 5 of Art. 255 of the Tax Code of the Russian Federation).

It should be noted that in a letter of the Ministry of Finance of Russia of February 9, 2009 No. 03-03-06 / 1/43 said that the cost of acquiring uniforms can be taken into account not only in the cost of labor costs (sub. 6 p. 1, paragraph 2 of Art. 346.16 and paragraph 5 of Art. 255 of the Tax Code of the Russian Federation), but also as part of material expenses (sub. 5, paragraph 1, paragraph 2 of Art. 346.16 and sub. 3 p. 1 Art. 254 of the Tax Code of the Russian Federation) . However, this option is assumed, provided that the issuance of uniforms is provided for by law (sub. 3 of paragraph 1 of Art. 254 of the Tax Code of the Russian Federation).

The order of accounting for shaped clothing in the composition of material costs is as follows:

• if the cost of clothing employees do not reimburse, then write down the total cost of its acquisition (sub. 5 p. 1, paragraph 2 of Art. 346.16 and sub. 3, paragraph 1 of Art. 254 of the Tax Code of the Russian Federation);

• if employees reimburse part of the cost of clothing, take the entire amount of costs for its acquisition to expenses, and part compensated by employees, include in the composition of non-revenue income (sub. 5 p. 1, paragraph 2 of Art. 346.16, sub. 3 p. 1 Article . 254, paragraph 1 of Art. 346.15, paragraph 3 of Art. 250 Tax Code of the Russian Federation). Revenues increase after receiving compensation from employees for their clothing issued to them (paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation).

The costs of issuing uniforms with any accounting (as the cost of labor costs or as material expenses) will be spicitized (start crediting) as Issue shaped clothes to employees and payment of its cost to the supplier. After all, the organization has the right to independently determine the procedure for debiting clothes, taking into account its life and other economic indicators. For example, at a time or evenly for several reporting periods (sub. 5 and 6 p. 1, paragraph 2 of Art. 346.16, clause 5 of article 255, sub. 3 p. 1 Art. 254, paragraph 2 of Art. 346.17 NK RF).

Council: When calculating a single tax, decide on the procedure for accounting for the value of uniforms transferred to the permanent personal use of employees in accordance with the requirements of the legislation, it is important, in particular, to verify limit of income giving the right to apply simplified .

Since this indicator is calculated according to the results of each reporting (tax) period, including, taking into account the amount of non-revenue income (clause 1, Article 346.15, Art. 250 Tax Code of the Russian Federation). Therefore, if part of the value of uniforms, employees compensate for the organization, keeping accounting for its value, it is advisable under the work of labor costs (without reflecting in the composition of material costs and non-deactive income) (sub. 5 and 6, paragraph 1, paragraph 2 of Art. 346.16, paragraph 5 of Art. 255, sub. 3 p. 1 Art. 254, clause 1 of article 346.15, clause 3 of Art. 250 Tax Code of the Russian Federation).

As part cost of the acquisition of fixed assets The cost of uniforms transferred to the ownership of employees cannot be taken into account. These assets do not match criteria for amortized property In order to calculate income tax (the use of uniforms of uniforms does not exceed 12 months). This follows from paragraph 4 of Article 346.16, paragraph 1 of Article 256, paragraph 1 of Article 257 of the Tax Code of the Russian Federation.

Situation: Is it possible to take into account when calculating a single tax costs for the acquisition of uniform clothing transmitted to temporary use of employees? The organization applies simplified and pays a single tax on the difference between income and expenses.

Yes, you can.

When calculating a single tax from the difference between income and expenses, economically sound and documented expenses marked in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation, including material expenses (sub. 5, paragraph 1 of Article 346.16 of the Tax Code) and payment costs Labor (sub. 6 p. 1 Art. 346.16 of the Tax Code of the Russian Federation). At the same time, the material costs and expenses for labor payments in the calculation of a single tax are recognized in the same manner as when calculating the income tax by the cash method (clause 2 of Article 346.16, sub. 1, paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation).

Uniform clothing is an element of the prestige (business reputation) of an organization that allows you to increase interest from customers to it. In turn, the interest of customers contributes to an increase in sales, expanding the sales market and ultimately increasing profits. Thus, the cost of acquiring uniforms can be viewed as costs associated with activities aimed at obtaining income, and qualify them as economically sound (clause 1 of Art. 252 of the Tax Code of the Russian Federation). For this, uniforms should testify to the employee belonging to a specific organization (letters of the Ministry of Finance of Russia dated April 2, 2009 No. 03-03-06 / 1/207, of November 1, 2005 No. 03-03-04 / 2/99) .

In addition, the amount of costs for acquiring uniforms and the fact of its transfer to employees must be documented. Justify the issuance of shaped clothing follows internal documents. For example, in the rules of labor regulations, it can be consolidated that in order to maintain a positive image of the organization, employees directly contact with customers (counterparties) are obliged to wear uniform clothing. In addition, in labor contracts or in a collective agreement, it is necessary to provide for the responsibility of the organization to provide employees with uniforms. The fact of issuing shaped clothes to employees Confirm the primary documents.

As for the expenditures on which it is possible to take into account the costs of acquiring uniforms transmitted to temporary use to employees, they must be taken into account in the composition of material expenses. That is, despite the fact that uniforms are not special, and its extradition is not provided for by law, it is necessary to write off such expenses on the basis of sub-clause 3 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation (paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation). Such an explanation is contained in the letter of the Ministry of Finance of Russia of July 19, 2012 No. 03-11-06 / 2/87.

ENVD

The object of taxation of ENVD is the imputed income (paragraph 1 of Art. 346.29 of the Tax Code of the Russian Federation). Therefore, the calculation of the tax base for UNVD, the costs of acquiring (manufacturing) shaped clothing do not affect.

Outdoor and UHNVD

Costs for issuing uniforms to employees, according to the rules of the taxation regime, which is used for the activities in which the employee is busy.

The organization can issue shaped clothing to employees who are simultaneously engaged in the activities of the Organization, taxable ENVD, and the activities that the organization pays taxes on the general taxation system. In this case the amount of expenses must be distributed .

Such an order was established by paragraph 9 of Article 274 and paragraph 7 of Article 346.26 of the Tax Code of the Russian Federation.

Situation: How to take into account the issuance of shaped clothing employee engaged in activities on the basis of ONVD? Clothes issued when the employee was busy in activities.

If the organization issues uniforms to employees to continuous use (with the transition of ownership), then these costs can reduce taxable profits. The costs of issuing uniforms for temporary use can also be taken into account when calculating income tax.

At the same time, when the employee is transferred, the costs previously recognized when calculating income tax are not corrected. This is due to the fact that even before the translation, the value of uniforms in tax accounting was written off (Article 272, paragraph 3 of Art. 273 of the Tax Code of the Russian Federation).

Due to the fact that the uniforms acquired for use in the surcharges of operations, the organization began to use in AVD activities, previously adopted to deduct VAT Restore (sub. 2 of paragraph 3 of Art. 170 of the Tax Code of the Russian Federation). Read more about the restoration of VAT, see How to restore entrance VAT . At the same time, if the organization uses such property simultaneously in operations on a common taxation system and in AVD activities, the amount received by VAT to restore distribution proportionally the share of operations not taxed by VAT, in the total value of goods (works, services, property rights) devoted to taxable period. To restore, accept the amount of VAT, which comes to the share of operations not subject to this tax. Such an order is provided for in paragraphs 4, 4.1 of Article 170 of the Tax Code of the Russian Federation.

Confirms this position and tax Service (Letter of the Federal Tax Service of Russia of May 2, 2006 No. PC-6-03 / 462).