How to spend New Year's gifts in accounting. Taxation of gifts with personal income tax and insurance premiums

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

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

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

Debit 91-2 Credit 73

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

clause 3 art. 154 Tax Code of the Russian Federation

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

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

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

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

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

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

Personal income tax and insurance premiums

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

BASIC: income tax

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

BASIS: VAT

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

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

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

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

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

Cost of gifts issued excluding VAT

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

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

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

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

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

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

CJSC Alfa applies a general taxation system.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Documenting

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

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

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

Accounting

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Olga Pushechkina,
deputy group leader

• Download forms

Then, when drawing up a gift agreement, contributions for insurance against personal injury and health insurance are not charged on the cost of gifts, since in this case the gifts are given not within the framework of an employment relationship with the employee, but within the framework of a civil contract concluded with him, which does not provide for the payment of insurance contributions from NS and PZ.

2. Year-end bonus

In accordance with part 1 of Art. 22 and art. 191 of the Labor Code of the Russian Federation, the employer has the right to encourage employees who conscientiously perform their job duties (declaring gratitude, giving a bonus, awarding a valuable gift, a certificate of honor, nominating them for the title of the best in the profession).

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

Direct payment of the bonus is carried out on the basis of an order or instruction from the head of the organization, since it is the order (instruction) that confirms the achievement of bonus indicators in a specific period (month, quarter, year). The order is drawn up in form N T-11 (T-11a), approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1.

2.1. Corporate income tax

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

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

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

Considering that in the situation under consideration, the payment of bonuses at the end of the year is provided for by the labor and (or) collective agreement, such expenses on the basis of Art. 255 of the Tax Code of the Russian Federation can be taken into account when determining the tax base for income tax. Similar explanations are contained in letters of the Ministry of Finance of Russia dated 02/26/2010 N 03-03-06/1/92, dated 07/10/2009 N 03-03-06/1/457, dated 05/14/2009 N 03-03-05/88, dated 03/19/2007 N 03-03-06/1/158, dated 03/06/2007 N 03-03-06/1/151, Federal Tax Service of Russia for Moscow dated 12/19/2008 N 19-12/118853.

) Credit Credit 50 "Cash"
- the premium was paid from the cash register.

Prepared answer:
Expert of the Legal Consulting Service GARANT
professional accountant Molchanov Valery

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

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

After congratulating the staff on one or another significant date, event and presenting gifts, the accounting department has to check whether there are any problems Personal income tax on gifts to employees. Let's look at how not to miss anything.

Accountant's task

Gifts to team members are one of the elements of the corporate culture of many companies. In this case, the organization acts as a source of income for the taxpayer and at the same time as a tax agent in accordance with Art. 226 Tax Code of the Russian Federation. Therefore, the main task of the accounting service will be the correct calculation and retention Personal income tax on employee gifts.

Some gifts may not be related to the employee’s professional activities. They are issued on the occasion of an anniversary or holiday. Others act as encouragement for good work. According to Art. 191 of the Labor Code of the Russian Federation, subordinates can be awarded valuable gifts for conscientious work. And on New Year's holidays, children of company employees traditionally receive gifts.

Gifts are given in cash or in kind. Gift certificates have become popular in recent years. But in each case the question arises: ? The answer to this is given by the Tax Code of the Russian Federation.

Base for income tax

As follows from paragraph 1 of Art. 210 of the Tax Code of the Russian Federation, gifts should be included as income received in kind. Individual income tax must be taken from their value. The same as with income received in the form of “real” money.

Article 217 of the Tax Code of the Russian Federation lists receipts to a person from whom personal income tax is not collected. These also include gifts received by employees from employers. Provided that their cost does not exceed 4,000 rubles (clause 28). And such a tax benefit can only take place once per year. This must be taken into account when calculating, for example, Personal income tax on employee gifts for the New Year.

Paperwork

To avoid problems during a tax audit, you should pay special attention to the preparation of documents for issuing gifts to staff. This will help avoid unpleasant surprises regarding Personal income tax on gifts to employees.

So, to award gifts, an order is issued on behalf of the manager. Moreover, regardless of their type and cost. Based on the order, an order for the purchase of gifts is drawn up. Or the purchase issue is immediately discussed in this order.

Gifts are usually transferred with the drawing up of a gift agreement. According to the law, it can be both oral and written.

On a note

In a solemn atmosphere, the manager makes a speech, presents small gifts and souvenirs to the staff, and the employees accept them. This point can be considered an oral gift agreement.

If the value of the gift given by the manager is over 3,000 rubles, the gift agreement is drawn up in writing (Clause 2 of Article 574 of the Civil Code of the Russian Federation). Moreover, this can be a multilateral document in which the donor is the employer, and the recipients of gifts are subordinates.

A statement is drawn up for such an agreement, in which employees who received gifts sign.

Please note that when presenting a valuable gift on the basis of Art. 191 of the Labor Code of the Russian Federation, a gift agreement is usually not drawn up. The fact is that the gift is part of the salary; it is transferred on the basis of an employment agreement. The manager's order specifies the recipient, the name of the gift and its value. And the fact of delivery of such a gift is noted in the work book.

Tax withholding

When it's clear Should personal income tax be assessed on gifts to employees?, you can’t hesitate. Tax on the value of the gift must be taken on the next payment of any funds transferred to the employee. The retention amount is:

• 13% – for residents of the Russian Federation;
• 30% – if the employee is a non-resident of our country.

" № 12/2016

Is it necessary to withhold personal income tax from the income of employees whose children were given gifts? Is there an object of taxation with insurance premiums? What documents need to be completed? How are the purchase and issuance of children's New Year's gifts reflected in accounting?

Giving New Year's gifts to children of employees is a good tradition that has developed in many institutions. How are such gifts purchased and can they be taken into account when calculating income tax? Is it necessary to withhold personal income tax from the income of employees whose children were given gifts? Is there an object of taxation with insurance premiums? What documents do donors need to submit? These are the questions that accountants of public sector institutions face immediately after the holidays.

From the editor:

On New Year's Eve, the institution can give gifts not only to the children of employees, but also directly to the employees themselves. We wrote in detail about the nuances of giving gifts and paying financial assistance to employees of the institution in No. 6, 2016.

We buy gifts.

Let's start with the fact that the opportunity to purchase gifts from budget funds is extremely rarely provided to institutions.

Budgetary and autonomous institutions are in a more favorable situation, which can receive:

• subsidies (for the implementation of state (municipal) tasks, for other purposes, etc.) from the corresponding budget of the budgetary system of the Russian Federation (Article 78.1 of the Budget Code of the Russian Federation);
• income from extra-budgetary activities, which subsequently come to their independent disposal (Article 298 of the Civil Code of the Russian Federation).

It is income from extra-budgetary activities that is the main source of funding for the purchase of New Year's gifts for the children of employees.

Please note: The costs of purchasing gifts must be reflected in the financial and economic activity plan.

As for government institutions, the purchase of New Year's gifts from budget funds is allowed only if such expenses are provided for in the budget estimate, with the permission of the superior chief manager (manager) of budget funds.

Note:

Based on clause 3 of Art. 161 of the Budget Code of the Russian Federation, state institutions do not have the right to dispose of income received from their implementation of income-generating activities, since they are transferred to the corresponding budget of the budget system of the Russian Federation. For them, budget funds are the only source of financing, and if the costs of purchasing New Year's gifts are not included in the budget estimate, then they cannot be made.

The purchase of gifts for children of employees must be documented with supporting documents. For these purposes, an order (instruction) is issued from the head of the institution, which indicates:

• persons responsible for purchasing and issuing gifts;
• approximate cost of one gift;
• sources of financial support for expenses;
• deadlines for issuing gifts;
• a list of employees and their children to whom gifts are given. Such a list can be drawn up as an appendix to the order (instruction).

The receipt of gifts to the institution must be confirmed by primary accounting documents: invoices (of the seller), cash registers, sales receipts (if paying in cash), as well as other documents confirming the fact of the purchase of gifts.

How to arrange the transfer of children's gifts?

The transfer of New Year's gifts to children of institution employees is regulated by Ch. 32 “Donation” of the Civil Code of the Russian Federation. According to paragraph 1 of Art. 572 under a gift agreement, one party (the donor) gratuitously transfers or undertakes to transfer to the other party (the donee) an item of ownership or a property right (claim) to himself or a third party, or releases or undertakes to release it from a property obligation to himself or a third party.

The institution may enter into such an agreement orally.

A written conclusion of an agreement is necessary only in the cases provided for in Art. 574 Civil Code of the Russian Federation.

A written agreement is required:

If the value of a gift from a legal entity exceeds RUB 3,000.

If the contract contains a promise of a gift in the future.

If the object of the donation is real estate.

The issuance of gifts should be accompanied by a corresponding statement, the form of which is arbitrary and is developed by the institution independently.

Let us remind you that any form, including a statement for the issuance of children's gifts, must contain the mandatory details of the primary accounting document:

• Title of the document;
• the date of its preparation;
• name of the economic entity that compiled the document;
• content of the fact of economic life;
• the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;
• the name of the position of the person who completed the transaction, operation and is responsible for its execution, or the name of the position of the person responsible for the execution of the accomplished event;
• signatures of persons indicating their surnames and initials or other details necessary to identify these persons.

For your information:

The requirements for the “primary” are established in Part 2 of Art. 9 of the Federal Law of 06.12.2011 No. 402-FZ “On Accounting”, as well as clause 7 of the Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved by Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n).

Is it necessary to withhold personal income tax from the cost of a children's gift?

As a general rule, when determining the tax base for personal income tax, all income of the taxpayer received both in cash and in kind is taken into account (clause 1 of Article 210 of the Tax Code of the Russian Federation). In this case, the tax base is the specified gifts. The cost of such gifts includes the corresponding amount of VAT (clause 1 of Article 211 of the Tax Code of the Russian Federation).

Typically, the cost of children's gifts given in budgetary institutions does not exceed 500 - 700 rubles, therefore, the norm of clause 28 of Art. 217 Tax Code of the Russian Federation. This clause provides: in a situation where the cost of the gift is less than 4,000 rubles. (taking into account gifts previously given to the employee during the year), taxable income does not arise for the taxpayer.

Note:

If the cost of gifts per employee per year is more than 4,000 rubles, personal income tax must be withheld from the excess amount.

Is it possible to take into account the costs of children's gifts when calculating income tax?

According to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, institutions that are payers of income tax have the right to reduce the income received by the amount of expenses incurred. The exception is the expenses specified in Art. 270 Tax Code of the Russian Federation. Paragraph 16 of this article provides that the cost of gratuitously transferred property and expenses associated with such transfer are not taken into account when determining the tax base. Since children's gifts are donated property, the costs of their acquisition cannot be taken into account when calculating income tax.

Is the transfer of children's gifts subject to VAT?

Taking into account the requirements of Art. 146 of the Tax Code of the Russian Federation, the transfer by an institution of gifts to the children of employees is recognized as the sale of goods on a free basis, which is subject to VAT. The date for determining the VAT tax base for the gratuitous transfer of gifts will be the date of their delivery.

In this situation:

the tax base is determined as the market value of the gift (purchase value) excluding VAT (clause 2 of Article 154 of the Tax Code of the Russian Federation);

the amount of VAT presented by the seller of gifts can be deducted in the generally established manner on the basis of an invoice (clause 1, clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation).

On the issue of drawing up invoices when transferring gifts to employees and their children, the Ministry of Finance provided clarifications in Letter dated 02/08/2016 No. 03-07-09/6171: since individuals are not VAT payers and, accordingly, do not deduct this tax, when For the free sale of goods to individuals (employees and their children), invoices for these transactions may not be issued to each individual. In this case, to reflect these transactions in the sales book, you should draw up an accounting statement or a summary document containing summary (summary) information on these transactions.

In the case of drawing up an invoice in the above situation for all transactions for the gratuitous sale of gifts to individuals, it can be issued in one copy to account for transactions by the seller at the end of the tax period.

In such an invoice, dashes are placed in lines 6 “Buyer”, 6a “Address”, 6b “TIN/KPP of the buyer” (Section II of Appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 “On forms and rules for filling out (maintaining ) documents used in calculations of value added tax").

For your information:

Input VAT can be deducted regardless of whether the costs of gifts are taken into account when calculating income tax. The fact is that the criteria for justification of expenses established by Art. 252 of the Tax Code of the Russian Federation cannot serve as criteria for the validity of VAT deductions (resolutions of the Federal Antimonopoly Service of Moscow dated 02.22.2012 No. A41-23656/11, FAS PO dated 05.05.2009 No. A65-16388/08).

At one time, controversial arbitration practice developed on the issue of paying VAT on the cost of children's New Year's gifts.

Thus, in Resolution No. A26-12427/2009 dated September 13, 2010, the Federal Antimonopoly Service rejected the inspector’s argument about the obligation to include the cost of New Year’s gifts for employees’ children in the VAT tax base. He indicated that the transfer of children's gifts is conditioned by the existence of labor relations between the organization and employees and relates to the employee incentive system. Consequently, as a result of such a transfer, no VAT taxable item arises.

However, in Resolution No. 1001/13 dated June 25, 2013 in case No. A40-29743/12-140-143, the Presidium of the Supreme Arbitration Court recognized as correct the conclusion of the lower courts that transactions involving the gratuitous transfer of children's New Year's gifts to employees must be taken into account when determining the tax base for VAT.

For your information:

An institution has the right to be exempt from fulfilling taxpayer obligations related to the calculation and payment of VAT if, over the three previous consecutive calendar months, the amount of revenue from the sale of goods (work, services) of this institution, excluding tax, did not exceed a total of 2 million rubles. (Clause 1 of Article 145 of the Tax Code of the Russian Federation).

Should it be added to the cost of children's gifts?

The object of taxation of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, as well as for compulsory social insurance against accidents at work and occupational diseases for payers of insurance contributions are recognized, in particular, payments and other remunerations accrued by them in favor of individuals within the framework of labor relations and civil contracts, the subject of which is the performance of work, provision of services (Part 1, Article 7 of the Federal Law of July 24, 2009 No. 212-FZ, Clause 1 of Article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ).

For your information:

A similar norm is established in paragraphs. 1 clause 1 art. 420 of the Tax Code of the Russian Federation, which determines the object of taxation of insurance premiums and the provisions of which will be applied from 01.01.2017.

The delivery of New Year's gifts to the children of employees by the institution is a gratuitous transfer of ownership of them and is not considered remuneration to employees. In addition, gifts are purchased for children who do not have an employment (civil) relationship with the institution and are not recognized as insured persons. Also, receiving gifts is not related to the performance of work duties by employees, is not an incentive or compensation payment, is one-time and optional, the value of gifts is determined regardless of the employee’s length of service and the results of his work. Consequently, the cost of children's New Year's gifts given by the employer to employees should not be taken into account when calculating the base for insurance premiums.

For your information:

According to paragraph 4 of Art. 420 of the Tax Code of the Russian Federation are not recognized as subject to insurance premiums for payments and other remuneration within the framework of civil contracts, the subject of which, in particular, is the transfer of ownership or other proprietary rights to property.

The position of controllers on this issue is presented in letters from the Ministry of Labor of the Russian Federation dated September 22, 2015 No. 17-3/B-473, the Ministry of Health and Social Development of the Russian Federation dated May 19, 2010 No. 1239-19.

The arbitrators are also of the opinion that the cost of gifts is not included in the base subject to insurance premiums (resolution of the AS SKO dated 08/06/2015 No. F08-4089/2015 in case No. A32-27379/2014, FAS VSO dated 12/11/2012 No. A33-3507/2012 , dated May 23, 2012 No. A33-15492/2011).

We reflect the purchase and issuance of children's New Year's gifts in accounting.

Expenses for paying for an agreement, the subject of which is the purchase of gift and souvenir products not intended for further resale, are included in Article 290 “Other expenses” of the KOSGU (Instructions No. 65n, Letter of the Ministry of Finance of the Russian Federation dated February 12, 2016 No. 02-05-10/7682) .

During the entire period that gifts are in the institution, they are recorded in the off-balance sheet account “Awards, prizes, cups and valuable gifts, souvenirs” at the cost of their acquisition (clause 345 of Instruction No. 157n).

Analytical accounting for an off-balance sheet account is carried out in a card for quantitative and total accounting of material assets in the context of materially responsible persons, storage locations, for each item of property (clause 346 of Instruction No. 157n).

So, expenses incurred related to the purchase of gifts are reflected in accounting as follows:

Type of institution	Debit	Credit
State institution (Instruction No. 162n*)
Budget institution (Instruction No. 174n**)
Autonomous institution (Instruction No. 183n***)

*Instructions for the use of the Chart of Accounts for Budget Accounting, approved by Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n.

**Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved by Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.

***Instructions for the application of the Chart of Accounts for accounting of autonomous institutions, approved by Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.

Children's gifts are written off from off-balance sheet accounting when they are transferred to employees based on documents confirming the fact of the donation. As mentioned above, such a document is, in particular, a list of gifts.

The following entries are made in accounting:

State institution		State-financed organization		Autonomous institution
Children's New Year's gifts were donated (price of gifts excluding VAT)
VAT is charged on the cost of gifts
Personal income tax withheld from the cost of gifts from wages

In conclusion, we list the main conclusions related to the accounting and taxation of New Year's gifts for children of institution employees:

• gifts can be purchased both from the budget and from funds received by budgetary and autonomous institutions from income-generating activities. Moreover, such expenses must be provided for in the estimates of government institutions and the plan of financial and economic activities of budgetary and autonomous institutions;
• associated with the transfer of children's gifts, as a rule, is oral;
• the cost of a children's gift given to an employee is not subject to personal income tax (subject to the general limit on gifts during the year in the amount of 4,000 rubles);
• Institutional expenses for the purchase of children's gifts are not taken into account when taxing profits;
• The cost of gifts is subject to VAT, as it is recognized as the sale of goods free of charge. In this case, the institution has the right to deduct “input” VAT;
• Insurance premiums are not charged on the cost of gifts;
• Until gifts are transferred to recipients, they are recorded in the off-balance sheet account “Awards, prizes, cups and valuable gifts, souvenirs.”

The taxation of gifts with insurance premiums and personal income tax is ambiguous. It all depends on the occasion for which a valuable gift is given to an employee.

Personal income tax on gifts

A valuable gift given to an employee is his income in kind and is subject to personal income tax. At the same time, gift tax must be paid only on the amount of value exceeding 4,000 rubles (clause 28, article 217 of the Tax Code of the Russian Federation).

If we adhere to the position that a valuable gift is an incentive payment (i.e., consider it as remuneration in kind), a controversial issue arises again. In our opinion, in this case, failure to withhold personal income tax from the entire amount (including 4,000 rubles) is unlawful.

Regarding the taxation of gifts with insurance contributions to the Pension Fund of Russia, the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund of Russia, the situation is ambiguous. As a general rule, the object of taxation is payments and other remuneration accrued by companies in favor of individuals within the framework of labor relations and civil contracts, the subject of which is the performance of work or the provision of services (Article 7 of the Federal Law of July 24, 2009 No. 212-FZ ( hereinafter - Law No. 212-FZ)). Accordingly, the amount of income from a valuable gift is fully subject to insurance premiums, including contributions for injuries.

Insurance premiums

As for insurance premiums for gifts given in honor of the holiday, according to the position of the Federal Antimonopoly Service of the North-Western and West Siberian districts (registered by the Federal Antimonopoly Service of the North-Western and Western Siberian Districts (registered by the Federal Antimonopoly Service of the North-Western District dated 02/20/2014 No. F07-184/14, by the Federal Antimonopoly Service of the North-Western District dated 05/08/2013 No. F04-1405 /13) their cost is not taken into account when calculating the base for insurance premiums. The judges indicated that such a transfer is carried out on the basis of civil transactions, the subject of which is the transfer of ownership. It is not directly related to the performance of work duties by employees, is not an incentive or compensatory payment, and is of a one-time and optional nature. The cost of gifts is determined regardless of the employee’s length of service and the results of his work.

Thus, when giving a valuable gift to an employee in honor of a holiday, the company must formalize the gift agreement in writing. In this case, when transferring a gift, she does not have an object subject to insurance premiums (Part 3 of Article 7 of Law No. 212-FZ; letters of the Ministry of Health and Social Development of Russia dated 08/12/2010 No. 2622-19, dated 05/19/2010 No. 1239-19, dated 05/07 .2010 No. 10-4/325233-19).

Let us note that according to civil law (clause 2 of Article 574 of the Civil Code of the Russian Federation), the agreement for the gift of movable property must be made in writing if the value of the gift exceeds 3,000 rubles. However, Law No. 212-FZ does not indicate this restriction, so the value of the gift in this case does not matter.

As a written gift agreement, you can use documents that reflect the will of both parties (see sample).

Sample gift agreement when presenting a valuable gift to an employee in honor of a holiday

We bring to your attention a table that briefly describes how it is necessary to take into account income tax, VAT, personal income tax and insurance premiums for gifts.

Accounting for gifts

Let's give an example of accounting for expenses on valuable gifts for employees.

EXAMPLE
In March 2016, the company, on the basis of the bonus provision (the possibility of paying bonuses in accordance with the bonus provision is provided for in employment contracts), presented the manager M.A. Mironova with a gift. a valuable gift - a multicooker for success in work, in particular, for concluding a number of large contracts. The cost of the gift is 4720 rubles. (including VAT - 720 rub.).
In addition, in July Mironova M.A. celebrates his birthday. In honor of this event, the company gave her a vase worth 1,180 rubles. (including VAT - 180 rub.).

In March 2016, the accountant will make the following entries:

DEBIT 41 CREDIT 60
- 4720 rub. - the multicooker purchased from the supplier has been capitalized. VAT is included in the price of the goods (clause 4 of Article 170 of the Tax Code of the Russian Federation);

DEBIT 73 CREDIT 41
- 4720 rub. - a gift was presented for labor achievements;

DEBIT 26 CREDIT 73
- 4720 rub. - the cost of a gift for labor achievements is included in expenses;

DEBIT 70 CREDIT 68 subaccount "NDFL"
- 613.6 rub. (RUB 4,720 x 13%) - personal income tax is withheld from the gift (when paying wages to the employee);

DEBIT 26 CREDIT 69
- 1425.44 rub. (RUB 4,720 x 30.2%) - insurance premiums are charged to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund of Russia, as well as for “injuries” (0.2%);

DEBIT 41 CREDIT 60
- 1000 rub. (1180 rub. - 180 rub.) - the vase purchased from the supplier was capitalized;

DEBIT 19 CREDIT 60
- 180 rub. - VAT on the purchase of the vase is taken into account;

DEBIT 68 subaccount "VAT" CREDIT 19
- 180 rub. - VAT is accepted for deduction;

DEBIT 91 subaccount "Expenses" CREDIT 41
- 1000 rub. - a gift was given to the employee for his birthday;

DEBIT 91 subaccount "Expenses" CREDIT 68 subaccount "VAT"
- 180 rub. (RUB 1,000 x 18%) - VAT is charged on the cost of the birthday gift.

Since the cost of a gift to an employee in honor of her birthday does not relate to the company’s production activities and, accordingly, is economically unjustified, the cost of the gift is not reflected in tax accounting, but is written off as other expenses in accounting. As a result, there is a permanent difference between tax and accounting.

DEBIT 99 CREDIT 68 subaccount "Income Tax"
- 200 rub. (1000 rub. x 20%) - the amount of PNO is reflected at the cost of the birthday gift.