On January 1, 2019, it will be marked by an innovation in legislation - a federal law will come into force, according to which the costs of internal tourism - within the Russian Federation, fall on the employer.
Get paid vacation and relax at the resort can be completely any employee of the organization, - ranging from ordinary cleaning lady and ending cEO Enterprises.
To whom a ticket for pocket?
In accordance with the Federal Law of April 23, 2018, vacation costs within the Russian Federation lay on the employer. This allows you to shut out a certain amount of funds from the taxable base. One employee stands out 50 thousand rubles. This money can relax in any corner of Russia.
Maya Lomidze - Executive Director of the Association of Tour Operators, says that if you carefully familiarize yourself with the provisions Tax Code, the employee has the right to qualify for one of the services. Or on a ticket for treatment or moving towards a place of recreation or excursion services.
Select only one option. And the amount on it should not be over 50 thousand rubles per one employee or its close relatives, for example, wife / husband, child up to 18 years of age.
The law sounds "beautiful," but in reality is not so smooth. Most small I. middle enterprises Small business can not afford such a way to stimulate employees. Not those revisions, not the state equipment.
Thanks to the law, large enterprises won significantly. So, at the expense of profit, they can afford to pay for employees treatment in a sanatorium or rest at the resort, tourist trips, and since 2019, payment can be carried out at the expense of cost. And it is very profitable for them.
To bear such expenses related to the innovation in legislation can only employers who have enough funds and not practicing "sullen" wages for employees.
The fact is that the limitations are clearly described in the NK. The amount per person should not be more than 50 thousand rubles, while not more than 6% of the wage foundation. Therefore, only those companies that pay exclusively "white" salary will be interested in such a law.
Will there be enough money?
Is 50 000 rubles enough to relax? Purchase a tourist ticket for this amount is quite real. Analysis of prices for batch tours showed that you can relax in the Crimea, Sochi and Anapa.
So, the average cost for two people is approximately 37-38 thousand rubles for seven nights. Week in Sochi for two people costs about 43 thousand, and in Anapa, a trip for a couple will cost 53-54 thousand.
Fifty thousand rubles are quite enough to rest. However, rather for those who live in resort areas. The rest may have difficulties with the cost of tickets.
Clarification of the Federal Law
New lawthe petition project appears a good opportunity to relax and not spend a lot financial means. But he has its own characteristics. Reply to the most popular questions:
- Who can go to rest at the expense of the employer? Any employee without exception.
- Is it possible to make an enterprise buy a ticket? This law He is right, but no duty. The innovation is beneficial to organizations that premie their employees for certain career achievements. For example, a ride in a sanatorium can be replaced with rest in the Crimea in coordination of the parties.
- Where can I go? Only internal tourism is allowed - the rest is not paid if you go beyond the limits of the Russian Federation.
When can you choose and decorate a ticket? The law enters into force on January 1, 2019, so the ticket should be purchased after this date. But it is possible to start choosing options in advance.
- If you like a wild stay, and the ticket is not needed, what to do? The company can take over transportation costs. For example, purchase tickets to Sochi or Crimea.
- What else other than tickets and vouchers can "pay" the law? The employer may take over the cost of living in a hotel. Can pay food, but only in the case when the service is comprehensively. Possible payment of excursion tours.
- I only rest with my family. Can the company pay and their rest? The action of the law applies to employees and family members - a spouse / spouse, children under 18 years of age.
- Does the work experience in the company? According to the TC, the employee can go on vacation, if worked at least 6 months from the beginning of employment.
- Does the value mean wages. Not. The bosses can award employee by a ticket, and may not do this.
- From what day can you write a statement? Already now you can write a vacation application next year. But the contract for the purchase of a ticket should be a date after January 1, 2019.
The federal law gives certain advantages to employers, since the possibility of recovery of recreation staff and the removal of expenses from the taxable base appeared. That is, you can reduce tax contributionswho undertake to pay enterprises.
Summer is the time of vacation, so many companies, seeking to encourage their employees, acquire for them and their children of vouchers in the sanatorium and sports children's camps. But such good intentions have a reverse side of taxes. After all, a ticket is an income of the employee obtained in kind, and from the income, the employee must pay NDFL, and the employer deduct insurance premiums. True, the legislator provided poslexation and grace moments.
NDFL
As a general rule, the taxable base is recognized by all taxpayer incomes obtained both in monetary and in kind (). Including them there is a complete or partial payment of recreation employee by the organization ().
Nevertheless, the legislator provided for exemption from the payment of tax () if the employer compensates for its employees entirely or only part of the cost of a ticket to sanatorium or wellness organizations. But to get such release it is necessary to perform a number of conditions.
Where to
First of all, the voucher must be issued precisely in the territory of Russia a sanatorium-resort or recreational organization. Such organizations, in particular, refer to sanatoriums, sanatoriums, pretractors, pretractors, holiday homes and recreation centers, boarding houses, health and wellness complexes, sanatorium, wellness and sports children's camps. To find out to accurately, whether the organization includes a sanatorium or wellness, it is possible to request a license and constituent documents in which the type of activity (the Ministry of Finance of Russia dated February 21, 2012 No. 03-04-06 / 6-40, the Ministry of Finance of Russia from August 2, 2010 No. 03-04-06 / 5-162). If it turns out that the firm in which the Pourevka is purchased does not behave, but, for example, is a health and entertainment institution, then the employee will have to keep NDFL (Ministry of Finance of Russia dated July 31, 2008 No. 03-07-06-01 / 243 ).
For what means
No less important and source of payment of vouchers. So, for example, if the company sends an employee to a sanatorium due to his net profit, the tax from the cost of such a ticket is not necessary. Similarly, with vouchers acquired at the expense of budget funds. Employees of specialized companies also do not have to pay personal income tax with vouchers, but only if the latter were purchased at the expense of funds received from activities taxable in the framework of special tax regimes.
A little more complicated situation with trade unions. If the ticket was bought at the expense of membership fees, regardless of whether a member of the trade union consists of labor relations Or not, the tax is not necessary (, the Ministry of Finance of Russia dated December 17, 2010 No. 03-04-06 / 6-312). But if money from other sources was spent on vacation, for example, the employer listed cash To buy vouchers or sponsorship, the cost of the ticket will have to set out personal income tax general rules (Ministry of Finance of Russia dated March 21, 2011 No. 03-04-06 / 9-50, the official website of the FTS of Russia section "Frequently Asked Questions").
Kom.
And, probably, the most important condition is to whom the vouchers are provided. The NK of the Russian Federation establishes that the tax is not subject to vouchers acquired by the employer for:
- their employees and (or) members of their families;
- self former employeeswho resulted in connection with a retirement retirement or old age (note that if the employee quit for any other reason, such as the state reduction, then the cost of the ticket should be taxed by Ndfl);
- disabled, regardless of whether they are in labor relations with this company or not (for example, an organization can buy a ticket for his former disabled worker or for a disabled employee of his subsidiary);
- children under the age of 16, regardless of whether their parents work in this organization or not (for example, a ticket for a child of a former employee or children of a supreme orphanage).
Since the date of receipt of income in a natural form recognizes the date of the transfer of the employee of goods (works, services) () (i.e. this case Date of receiving a ticket), then if at this moment the employee, for example, quit at his own request, or the child of the former employee has already been 16 years old, then from the cost of the vouchers will have to pay personal income tax. However, the organization, although it is tax AgentThe tax itself can not. She should inform this before February 1, following the year in which the ticket was acquired and transferred to his tax inspection (). At the same time, a former employee must fill out and hand over the 3-NDFL declaration to the tax at the place of residence no later than April 30, following the year in which he received a ticket (). For the child, such a declaration should submit his legal representative, who are recognized by parents, adoptive parents, guardians or trustees (, by letter of the Federal Tax Service of Russia of April 23, 2009 No. 3-5-04 / [Email Protected]).
The legislation establishes that payments and other remunerations that the organization produces in favor of their employees should be imposed on insurance premiums. (, Federal Law July 24, 2009 No. 212-FZ "On Insurance Contributions to Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Fund Mandatory medical insurance"; Further - Law No. 212-ФЗ). And it means that the organization must accrue and pay insurance premiums with the expense of several cases. With the exception of several cases.
Since only payments to employees who are in labor relations with the Organization are subject to contributions, then the insurance premiums are not charged if the ticket is purchased for:
- former employees
- disabled and children are not older than 16 years old who do not work in this company,
- children and other family members.
True for the latter case is a reservation. Contributions are not charged only if the ticket has acquired the employer himself, and did not give money to her employee.
A similar rule is also valid for compulsory contributions. social insurance from industrial accidents and professional diseases. They must accrue the cost of a ticket, because in Art. 20.2 of the Federal Law of July 24, 1998 No. 125-FZ "" A closed list of non-taxable income and payment of the cost of vouchers was not named there.
"Free" gift
Sometimes the company purchasing vouchers transmit them to employees under the contract of donation. In this case, you need to consider several nuances.
First of all, the contract must be concluded in writing if the cost of "gift" exceeds 3000 rubles. ().
As for the accrual and payment of insurance premiums from the cost of a ticket, the legislator allows this not to do this (; Ministry of Health and Social Development of Russia of August 12, 2010 No. 2622-19, Ministry of Health and Social Development of Russia of May 19, 2010 No. 1239-19). It is also not necessary to accrue and contributions for compulsory social insurance against industrial accidents and occupational diseases.
But with Ndfl is not so simple. If the cost of the voucher exceeds 4000 rubles, then the employee will have to keep the tax on the difference, even if all the conditions mentioned above are complied with (the Ministry of Finance of Russia dated March 16, 2006 No. 03-05-01-04 / 68). For example, if a ticket costs 20 000 rubles., Then the tax will need to establish only 16,000 rubles. (20 000 rub. - 4000 rubles).
But note that such a limit is installed on the whole reporting period and is considered a growing outcome since the beginning of the year (UFNS of Russia in Moscow of December 24, 2010 No. 20-14 / 4 / [Email Protected]). And then if the employee in this calendar year has already received material assistance Or another gift in the amount of 4000 rubles., then the tax will have to set down the entire cost of a ticket ().
Profit Tax
In the Tax Code of the Russian Federation, it is clear that the cost of the cost of the tax on the cost of income tax is not entitled (). The same limitation applies to simplists using the "revenue minus costs" system.
True, some companies are trying to circumvent this ban. They give an employee to the award, for example, for special merits, but not in monetary terms, but in natural form - in the form of a ticket. In this case, its value can be written off to labor costs (FTS of Russia dated April 1, 2011 No. KE-4-3 / 5165).
But you need to take into account the following nuances. First, the ability to pay such a premium should be spelled out or in labor, or in a collective agreement (if there is no such position in the contract, then with an employee it is necessary to conclude an additional agreement). Secondly, the employee must write a statement in a free form to receive a part of the salary in kind. At the same time, such part should not exceed 20% of the monthly salary of the employee. And, thirdly, the employer's organization will have to accruize insurance premiums. Therefore, how profitable to use such a scheme is to solve you.
Nuances of accounting
In the reflection of the acquisition and transfer of vouchers in accounting of special difficulties there. But it is worth paying attention to a number important moments. Consider several examples.
Example 1.
The organization acquired a ticket to a sanatorium for his employee. At the same time, the employer pays 60% of the cost of the voucher, and an employee, respectively, is 40%. The price of vouchers - 40,000 rubles. Accountant makes the following wiring:
Debit 50.3 Credit 60
40 000 rubles. - adopted on accounting a ticket to a sanatorium,
Debit 60 Credit 51
40 000 rubles. - paid a ticket to the sanatorium,
Debit 50 Credit 73
16 000 rubles. (40 000 rubles. X 40%) - received partial payment of vouchers from the employee,
Debit 73 Credit 50.3
16 000 rub. - employee is transferred by tickets,
Debit 91.2 Credit 50.3
24 000 (40 000 rubles. X 60%) - Written in other expenses the cost of a ticket paid at the expense of the organization.
The cost of a ticket office does not reflect in expenditures taken into account when calculating income tax, which means the difference between tax and accounting. Position of accounting No. 18/02 "Accounting for calculations on the income tax of organizations", approved. Ministry of Finance of Russia dated November 19, 2002 No. 114n (,) obliges the organization for such a difference to accrual permanent tax obligation.
Debit 99 subaccount "Permanent tax obligations" Credit 68 subaccount "Income tax"
4800 rub. (24,000 rubles. X 20%) - accrued constant tax liability.
Since the ticket is provided to the sanatorium to the employee of the organization and is purchased at the expense of net profit, the NDFL is not necessary with its cost. But the accountant must accrue insurance premiums.
Debit 91.2 Credit 69.1
696 rub. (24,000 x 2.9%) - Accrued insurance premiums in FSS,
Debit 91.2 Credit 69.2
5280 rub. (24,000 x 22%) - Accrued insurance premiums in the FIU,
Debit 91.2 Credit 69.3
1224 rub. (24,000 x 5.1%) - Accrued insurance premiums in the FOMS.
Example 2.
The organization acquired a ticket to a sports camp for a child of his former employee. At the time of receipt of the ticket, the child has already been 16 years old. The cost of a ticket is 30,000 rubles, the organization pays it completely due to its net profit.
The accountant makes such wiring:
Debit 60 Credit 51
30 000 rub. - paid a ticket to a sports camp,
Debit 91.2 Credit 60
30 000 rub. - Written in costs the cost of a ticket
Debit 012 "Vouchers for former employees and their children"
30 000 rub. - Adopted on the off-balance account of a ticket for a child of a former employee,
Credit 012.
30 000 rub. - Transferred a ticket to the former employee.
Since the employee no longer works in the company and his child turned 16 at the time of the transfer of vouchers, then the employee must be calculated and pay the personal inclination.
Insurance contributions The organization also does not charge, because neither an employee nor his child in labor relations with the company consist.
The choice of a sanatorium is just the first step towards the long-awaited rest. It is necessary to decide on the date of the tour and the cost. You can pay per voucher in the following ways:
Ways of payment
- Payment non-cash payments on account legal entity According to the specified details.
- Payment in cash in our office of the booking center.
- Payment by plastic cards online. You can make payment using plastic card. The processing center guarantees high speed and reliability of transaction.
- Payment in cash through the terminal. You can pay for a ticket directly from the terminal.
- Payment through the Internet Bank. To buy a ticket, it is not necessary to come to the office. It is enough to have a computer and Internet access. Go to the Sberbank-online website or the Internet Bank of another bank.
Why do you need to pay the number in advance, before arriving in a sanatorium?
Paying for the room, you can be sure that it will not take it another person. Usually, the sanatoriums do not hold the rooms free more than 3 days. In the tourist season, the rooms are very quickly bought out. Money makes guarantees the seriousness of your intentions. In the sanatorium there are rooms of various categories. You can choose any of them, taking into account your financial opportunities.
We guarantee that you do not have to overpay for the room.
The client who made money for the number in advance is protected from possible rise in price. In the midst of the tourist season of the sanatorium can raise prices. When booking a room you do not have to spend more moneyWhat it was planned before the entrance to the sanatorium.
What is your benefit?
Best of all, in advance to book a room via the Internet. Payment of the room on site without prior booking will cost more about 10%.
What documents are needed to make a purchase via the Internet?
Customers concerns the question of legal power Electronic contracts and vouchers printed from the site. Here is the answer of our chief lawyer:
Booking a tour via the Internet, you receive an offer. To conclude this contract, you just need to pay a ticket. Such an order corresponds to paragraph 3 of Art. 438 Civil Code of the Russian Federation.
After receipt of money, we carry the same obligations as when signing the contract in the office. (paragraph 3 of Art. 434 of the Civil Code of the Russian Federation).
What if you can't come to a sanatorium on a designated term?
You can return the amount made. You will only need one thing - write an application for refusal to the tour. This statement should indicate a valid reason. Be sure to make a photocopy of a document that confirms the impossibility of a trip.
What can be attributed to valid reasons?
- Tourist disease or his relative.
- The need for a rest is attended in court.
- As a result emergency You lost a significant part of the property. It can be a fire, flood or robbery of your home.
- Necessity early refund From the trip. The cause of the death of a relative, sudden disease of the parents can be.
This offer does not concern overseas travel. Payments are made in the presence of documents. Sanatorium can go to meet you and move the day of arrival.
What documents should be prepared for arrival in the sanatorium
It all depends on payment method. Prepare the following documents:
- Tourist voucher.
- Contract for a ticket.
- Document confirming the fact of payment. It can be a printed receipt or cash receipt.
- Train ticket or plane.
All the necessary documents you can pick up in the sales office. If necessary, the package of documents can be obtained through the courier or on email.
What you need to know before booking a room?
- The reservation on the unpaid room is valid for only 3 days. If money for this time does not go to the account, then the reservation will be removed.
- The duration of the tour can not be less than 2 days. If the occupancy rate is small, then you can provide accommodation for 1 day. But such a decision must be approved by the management of the institution.
- After payment of the vouchers you get detailed schema Fare. We can provide the necessary contact information.
Important information
The description of the sanatoriums presented on our site is information and reference information. It can not always correspond to the actual status of cases. The sanatoriums are not always brought to us to change the change in living conditions.Prices for vouchers in health resorts and hotels are official and indicated without intermediaries, surcharges and commissions.
