Which clause of Article 255 of the Tax Code of the Russian Federation refers to dividends?

What type of accrual for dividends

Important: Dividend calculation Unfortunately, the 1C: Accounting program does not provide a special document for recording dividends. In such cases, you can record these transactions in accounting manually. InfoYou can do this in the “Operations” section, as shown in the image below. Let's assume that at the meeting of shareholders it was decided to pay dividends to Gennady Sergeevich Abramov in the amount of 345,700 rubles. In our case, he is an employee of the organization Confetprom LLC. The first entry that we will reflect in accounting will be dividends. Debit account 84.01, credit 70. In situations where dividends are accrued to an individual who is not an employee of this organization, account 75 will be used instead of account 70. Now let’s reflect personal income tax on dividends in accounting. It will already contain the amounts due to each recipient. When calculating them, it is advisable to immediately determine the amounts of withholding taxes, for the payment of which an extremely limited time is allotted (no later than the first business day following the day of payment of dividends):

for personal income tax (payments to individuals) - according to clause 6 of Art. 226 Tax Code of the Russian Federation;
for income tax (payments to legal entities) - clause 4 of Art. 287 Tax Code of the Russian Federation.

Taxes on payments made in 2017–2018 are calculated at the following rates:

Personal income tax - 13% (clause 1 of Article 224 of the Tax Code of the Russian Federation) for individuals with Russian citizenship, and 15% (clause 3 of Article 224 of the Tax Code of the Russian Federation) for foreign citizens;
income tax - 13% (subclause 2, clause 3, article 284 of the Tax Code of the Russian Federation) for companies established in the Russian Federation, and 15% (subclause 3, clause 3, art.

Accounting for dividend payments

First, the amount of dividends is determined. Having transferred property against them, they determine the proceeds as if they were sold and take them into account to offset obligations to the participants. And, as when selling, the value of the property is written off. Insurance premiums When paying dividends, do not charge:

contributions for compulsory pension, social or health insurance (Part 1, Article 7
of Law No. 212-FZ of July 24, 2009);

contributions for insurance against accidents and occupational diseases (clause 1 of article 20.1 of the Law of July 24, 1998 No. 125-FZ).

The fact is that dividends are not remuneration for fulfilled duties under employment or civil law contracts. This means that there is no need to pay insurance premiums on them.

This procedure follows from the provisions of Part 1 of Article 7 of the Law of July 24, 2009 No. 212-FZ, paragraph 2 of Part 1 of Article 7 of the Law of December 15, 2001. Accounting for small and medium-sized businesses Tax guide. Questions of application of Art. 255 of the Tax Code of the Russian Federation - Is the amount of compensation paid to an employee for delayed wages recognized as an expense for income tax purposes? — Do expenses for income tax purposes include payment for overtime work exceeding 120 hours per year? — Is payment for overtime work and work on weekends and holidays in amounts exceeding those established by the Labor Code of the Russian Federation recognized as an expense for income tax purposes? — To what extent can the costs of paying part-time workers be taken into account for income tax purposes? — Is the bonus paid to an employee after his dismissal taken into account as expenses for income tax purposes? — Are bonuses that are not specified in employment contracts with employees recognized as expenses for income tax purposes? — All questions under Art.

Personal income tax. The date of receipt of income in this case is the date of payment of dividends, and the deadline for transferring tax is “No later than the day following the payment of income.” We indicate the amount of income paid without deducting personal income tax. Also on both tabs there is a column “Include in profit declaration.”

This checkbox must be checked if dividends paid by the JSC are recorded. In this case, information about accrued amounts and withheld tax will NOT be included in Form 2-NDFL, but will be reflected in the income tax return. We post and close the document.

All that remains is to pay dividends, and there is an important nuance here. Despite the fact that the founders are employees of the organization, and the accruals are reflected in account 70, they should not be included in the salary statements. When property is transferred to pay dividends, the accounting procedure depends on the type of these assets: Operation Type of property Debit Credit Basis Accrual of dividends Does not matter 84 75-2 (70) Clause 10 PBU 7/98, Instructions for the chart of accounts (accounts 70, 75 and 84) Payment of dividends in kind Does not matter 75-2 (70) 91 Clauses 5, 6.3 and 12 PBU 9/99, Instructions for the chart of accounts (accounts 70, 75 and 91) Write-off of property transferred to pay dividends Ready products and goods 90-2 43 (41) Clauses 5, 7 and 9 PBU 10/99, Instructions for the chart of accounts (accounts 41, 43 and 90) Materials 91-2 10 Clauses 11 PBU 10/99, Instructions for the chart of accounts ( accounts 10 and 91) Fixed assets depreciation 02 01 Instructions for the chart of accounts (accounts 01 and 02) residual value 91-2 01 Clauses 11, 16 and 19 PBU 10/99, clause 29 PBU 6/01, Instructions for the chart of accounts (accounts 01 and 91) As you can see, the postings are due to the following.

Accounting for accrual and payment of dividends

The source of payment of income from participation in the authorized capital of the bank (dividends) is net profit, that is, profit remaining at the disposal of the bank.

The amount of dividends on ordinary shares is determined based on the results of the reporting year, depending on the results of the bank’s activities. The amount of the minimum dividend on preferred shares must be guaranteed by the issuing bank. He is obligated to pay the minimum guaranteed dividend.

The issuing bank accrues dividends in accordance with the decision of the annual general meeting of shareholders. In cases where dividends are accrued and paid during the year (for example, quarterly), the decision on their interim amount is made by the board of directors of the bank.

According to the current tax legislation (clause 2 of article 275, chapter 25, clause 5 of article 286 of the Tax Code of the Russian Federation), dividends accrued on shares are taxed at the source of payment, that is, at the issuing bank.

The rates of tax withheld at the source of payment (issuing bank) depend on the legal status of the shareholder (legal entity or individual) and his residence (resident or non-resident):

dividends received from Russian organizations by Russian organizations and individuals who are tax residents of the Russian Federation are taxed at a rate of 9% in accordance with clause 3.1 of Art. 284 ch. 25 Tax Code of the Russian Federation;
dividends received from Russian organizations by foreign organizations are taxed at a rate of 15% in accordance with clause 3.2 of Art. 284 ch. 25 Tax Code of the Russian Federation;
dividends received from foreign organizations by Russian organizations are taxed at a rate of 15% in accordance with clause 3.2 of Art. 284 ch. 25 Tax Code of the Russian Federation.

The accrual of dividends by posting (if dividends are accrued monthly or quarterly) is reflected in the accounting of the issuing bank as follows:

Dt 70501 “Use of profit of the reporting year”
Kt 60320 “Settlements with shareholders (participants) for dividends” – dividends are accrued.
Dt 60320 “Settlements with shareholders (participants) for dividends”
Kt 60301 “Settlements with the budget for taxes” - income tax is withheld.

If dividends are accrued based on the results of the year, then the following entries are reflected in the accounting of the issuing bank:

Dt 70502 “Use of profits from previous years”
Kt 60320 “Settlements with shareholders (participants) for dividends” – dividends are accrued.
Dt 60320 “Settlements with shareholders (participants) for dividends”
Kt 60301 “Settlements with the budget for taxes” - income tax is withheld.

The transfer of withheld tax to the budget is reflected in accounting by the following entry:

Dt 60301 “Calculations with the budget for taxes”
Kt 30102 “Correspondent accounts of a credit organization with the Bank of Russia” - for the amount of the transferred tax.

Payment of accrued dividends to shareholders is reflected in accounting as follows:

a) if the shareholder - a legal entity is not a client of the bank:

Dt 60320 “Settlements with shareholders (participants) for dividends”
Kt 30102 “Correspondent accounts of a credit organization with the Bank of Russia” - for the amount of transferred dividends.

b) if the shareholder - an individual is not a client of the bank:

Dt 60320 “Settlements with shareholders (participants) for dividends”
Kt 20202 “Cash desk of a credit organization” - for the amount of dividends paid.

c) if the shareholder is a legal entity – a client of the bank:

Dt 60320 “Settlements with shareholders (participants) for dividends”
Kt 405-408 “Current account” - for the amount of dividends credited to the current account of the shareholder’s client.

d) if the shareholder is an individual – a bank client:

Dt 60320 “Settlements with shareholders (participants) for dividends”
Kt 42301 “Deposits and other funds raised from individuals for the term “on demand” - for the amount of dividends credited to the deposit “on demand”.

If the general meeting of shareholders made a decision to capitalize accrued dividends, then instead of the entries associated with the payment of dividends, the following entries are made:

Dt 60320 “Settlements with shareholders (participants) for dividends”
Kt 60322 “Settlements with other creditors” - for the amount of capitalized dividends transferred to the account for settlements with other creditors.

Commentary on Article 43 of the Tax Code of the Russian Federation

This article defines dividends.

A dividend is any income received by a shareholder (participant) from an organization during the distribution of profits remaining after taxation (including in the form of interest on preferred shares) on shares (shares) owned by the shareholder (participant) in proportion to the shares of shareholders (participants) in the charter (share) capital of this organization.

A dividend is recognized as profit distributed in favor of a shareholder or participant in a business company or partnership in proportion to the shares or shares of the shareholder (participant) in the authorized capital of the organization.

Dividends are income (in any form) and are subject to taxation. Shareholders and participants in business companies and partnerships can be legal entities and individuals. Income received in the form of dividends is taxed in accordance with the chapters of this Code “Tax on personal income”, “Tax on profit (income) of organizations”.

However, this article deals with the distribution of profits remaining after paying all taxes in the prescribed manner, and not just the corporate income tax.

Dividends are recognized as payments upon the distribution of profits remaining after taxation, including in the form of interest on preferred shares. Clause 2 of Art. 42 of the Federal Law of December 26, 1995 N 208-FZ “On Joint-Stock Companies” provides that the source of payment of dividends is the company’s profit after taxation (net profit of the company). The company's net profit is determined according to the company's financial statements. Dividends on preferred shares of certain types can also be paid from special company funds previously formed for these purposes. In accordance with Art. 32 of this Law, the size of the dividend is determined in a fixed amount of money or as a percentage of the par value of preferred shares. In connection with this special case, income in the form of “interest on preferred shares” is also considered a dividend.

Dividends also include any income received from sources outside the Russian Federation that are classified as dividends in accordance with the laws of foreign countries. That is, economic benefit in monetary and in-kind form (including in the form of work performed, services provided to him, etc.), which is determined, assessed and taken into account in accordance with the rules of Art. Art. 41, 42 of the Tax Code of the Russian Federation, see comments to them.

The following are not recognized as dividends:

1) payments upon liquidation of an organization to a shareholder (participant) of this organization in cash or in kind, not exceeding the contribution of this shareholder (participant) to the authorized (share) capital of the organization.

Liquidation of an organization (legal entity) entails its termination without the transfer of rights and obligations by way of succession to other persons.

When liquidating, for example, a limited liability company, the property of the liquidated LLC remaining after completion of settlements with creditors is distributed by the liquidation commission among the company's participants in the following order:

first of all, payment to the company participants of the distributed but unpaid part of the profit is carried out;

secondly, the property of the liquidated company is distributed among the company's participants in proportion to their shares in the authorized capital of the company.

The requirements of each queue are satisfied after the requirements of the previous queue are fully satisfied. If the property of the company is not enough to pay the distributed but unpaid part of the profit, the property of the company is distributed among its participants in proportion to their shares in the authorized capital of the company;

2) payments to shareholders (participants) of an organization in the form of transfer of shares of the same organization into ownership, that is, when a joint-stock company transfers its own shares to its shareholders. This also covers cases where such a transfer is made as a payment of dividend to the shareholder (in cash or in kind);

3) payments to a non-profit organization for the implementation of its main statutory activities (not related to business activities), made by business companies whose authorized capital consists entirely of contributions from this non-profit organization.

A non-profit organization is a legal entity that does not have profit as the main purpose of its activities and does not distribute the profits received among participants. Non-profit organizations can carry out entrepreneurial activities only insofar as it serves the goals for which they were created and corresponds to these goals (foundations, non-profit partnerships, gardening partnerships, etc.).

Interest is any pre-declared (established) income, including in the form of a discount, received on a debt obligation of any type (regardless of the method of its execution).

Interest is any pre-declared income, that is, economic benefit in cash or in kind, taken into account, assessed and determined according to the rules provided for in Art. Art. 41, 42 of this Code.

A discount is a private type of income (discount when accounting for a sold bond, etc.).

Debt obligations can be bills of exchange (Article 815 of the Civil Code of the Russian Federation), bonds (Article 816 of the Civil Code of the Russian Federation) and other debt obligations (bank certificates, for example, etc.).

In cases where, in accordance with the agreement of the parties, the borrower issued a bill of exchange certifying the unconditional obligation of the drawer (promissory note) or another payer specified in the bill of exchange (bill of exchange) to pay the borrowed amounts upon the arrival of the period stipulated by the bill of exchange, the relations of the parties to the bill of exchange are regulated by law about a bill of exchange and a promissory note.

In cases provided for by law or other legal acts, a loan agreement may be concluded by issuing and selling bonds.

A bond is a security that certifies the right of its holder to receive from the person who issued the bond, within the period specified by it, the nominal value of the bond or other property equivalent. The bond also provides its holder with the right to receive a fixed percentage of the nominal value of the bond or other property rights.

Interest is also recognized as income received from cash deposits and debt obligations.

Which clause of Article 255 does dividends apply to?

The amount of tax in respect of dividends received from sources outside the Russian Federation is determined by the taxpayer independently in relation to each amount of dividends received at the rate provided for in paragraph 1 of Article 224 of this Code.

24 of Article 255 of the Tax Code of the Russian Federation = expenses in the form of deductions to the reserve for upcoming vacation pay or for length of service Sec. 24.1 of Article 255 of the Tax Code of the Russian Federation = expenses to reimburse employees for paying interest on loans (credits) for the purchase and (or) construction of residential premises. If the amount of tax paid at the location of the source of income exceeds the amount of tax calculated in accordance with this chapter, the resulting difference is not subject to refund from the budget. 4. Calculation of the amount and payment of tax in respect of income received in the form of dividends on shares of Russian organizations is carried out in accordance with this article, taking into account the provisions of Article 226.1 of this Code. Article 42. Procedure for payment of dividends by the company The company is obliged to pay dividends declared on shares of each category (type), unless otherwise provided by this Federal Law.

Article 255 dividends

For example, there are preferred and ordinary shares.

Holders of the former can count on dividends as a priority and, often, in a larger amount, but are deprived of the right to vote at shareholder meetings. Owners of ordinary shares can also count on dividends, although in a smaller amount, but they have voting rights. To pay dividends, the company must receive net profit, which it distributes among shareholders.

Whether and in what amount it will be distributed is decided by the company's management and shareholders. When a decision is made, the company issues a press release.

These amounts must be taken into account when determining the tax base, as well as those that were paid. This is directly indicated in paragraph 1 of Article 210 of the Tax Code of the Russian Federation.

In this case, it is considered that the income was actually received on the date when the money was transferred to the accounts of third parties by order of the participant. That's why

Tax Code of the Russian Federation

Section II.

TAXPAYERS AND PAYERS OF FEES, PAYERS OF INSURANCE PREMIUMS. TAX AGENTS. REPRESENTATION IN TAX LEGAL RELATIONS Section III. TAX AUTHORITIES. CUSTOMS.

FINANCIAL AUTHORITIES. INTERNAL AFFAIRS BODIES.

INVESTIGATIVE BODIES. RESPONSIBILITY OF TAX AUTHORITIES, CUSTOMS AUTHORITIES, INTERNAL AFFAIRS AUTHORITIES, INVESTIGATIVE AUTHORITIES, AND THEIR OFFICIALS Section V.1. RELATED ENTITIES AND INTERNATIONAL GROUPS OF COMPANIES. GENERAL PROVISIONS ABOUT PRICES AND TAXATION. TAX CONTROL IN CONNECTION WITH TRANSACTIONS BETWEEN RELATED PERSONS. PRICING AGREEMENT. DOCUMENTATION ON INTERNATIONAL GROUPS OF COMPANIES Section V.2.

TAX CONTROL IN THE FORM OF TAX MONITORING (introduced by Federal Law dated November 4, 2014 N 348-FZ) SECTION VII.1. IMPLEMENTATION OF INTERNATIONAL TREATIES OF THE RUSSIAN FEDERATION ON TAXATION ISSUES AND MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX AFFAIRS (introduced by Federal Law of November 27, 2019 N 340-FZ) is a basic, codified normative act entirely devoted to legislation in the field of collection and payment of taxes. In the system of Russian legislation, codes occupy second position after the Constitution, as they regulate entire branches of law and contain fundamental postulates.

By-laws can only develop the norms specified in them, but not contradict them. The articles of the Tax Code of the Russian Federation in its system cover all areas of taxation; it provides definitions of necessary terms, basic concepts, descriptions of processes, identifies the parties to the relationship and the conditions for their interaction.

The Russian Tax Code contains rules governing the relationship between taxpayers and the state, including: The Tax Code of the Russian Federation 2021 (latest edition) is a fundamental legislative document. It is divided into two parts: general and specific. Part one, or general, contains 7 sections, 142 articles of which cover the following issues: Part two consists of 2 sections, but includes 275 articles and establishes:

types of taxes and fees;
definition and content of such a concept as special tax regimes;
determination of federal and regional taxes;
the procedure for calculating and changing taxes, their cancellation;
reporting methods.

Article 255 Tax Code of the Russian Federation dividends clause

When determining the indicator “dividends received by the tax agent”, take into account such income minus previously withheld tax (letter of the Ministry of Finance of Russia dated February 6, 2008 No.

No. 03-08-05 and dated February 19, 2008 No. 03-03-06/1/114). Situation: at what rate (9 or 13%) should personal income tax be withheld from dividends paid in 2021, but distributed in previous years? For dividends paid on January 1, 2021 and later, personal income tax is withheld at a rate of 13 percent. That is, according to the one that has been in effect since 2021. It does not matter for what period these dividends are for. You can distribute profits for 2015 or earlier periods at any time.

There are no legal restrictions for this. This procedure is established by the provisions of subparagraph 1 of paragraph 3 of Article 208, paragraph 1 of Article 209, paragraphs 1 and 2 of Article 214 of the Tax Code of the Russian Federation. In all other cases, the tax agent must calculate, withhold and pay personal income tax.

Personal income tax is transferred by the tax agent. The tax agent needs to determine personal income tax on dividends separately for each taxpayer and for any payment. This is established in paragraphs 2 and 3 of Article 214 of the Tax Code of the Russian Federation. Federal laws dated May 29, 2002 N 57-FZ, dated August 22, 2004 N 122-FZ, dated November 24, 2014 N 366-FZ) (see.

It depends on whether dividends received from participation in other organizations are taken into account when paying participants.

This procedure is provided for in paragraph 2 of paragraph 2 of Article 210 and paragraph 5 of Article 275 of the Tax Code of the Russian Federation. First, the amount of dividends is determined.

Having transferred property against them, they determine the proceeds as if they were sold and take them into account to offset obligations to the participants. Insurance premiums When paying dividends, do not charge:

contributions for compulsory pension, social or health insurance (part.

1 tbsp.

And, as when selling, the value of the property is written off.

7 of the Law of July 24, 2009 No. 212-FZ);

contributions for insurance against accidents and occupational diseases (clause 1 of article 20.1 of the Law of July 24, 1998 No. 125-FZ).

The fact is that dividends are not remuneration for fulfilled duties under employment or civil law contracts. This means that there is no need to pay insurance premiums on them.

This procedure follows from the provisions of Part 1 of Article 7 of the Law of July 24, 2009 No. 212-FZ, paragraph 2 of Part 1 of Article 7 of the Law of December 15, 2001 Federal Law, subparagraph 1 of paragraph 1 of Article 2 of the Law of December 29, 2006.

No. 255-FZ, subparagraph 1 of part 1 of Article 10 of the Law of November 29, 2010 No. 326-FZ and paragraph 2 of the Explanations approved by order of the Ministry of Health and Social Development of Russia of June 8, 2010 No. 428n. Personal income tax Personal income tax on dividends is paid by:

residents, always;

non-residents only when dividends are paid by Russian organizations.

What are the conditions for recognizing severance pay payments under Article 255 of the Tax Code of the Russian Federation as expenses for income tax in 2021?

Consider the following situation.

Gloria LLC plans to provide annual rewards. What should be the company's action algorithm?

IMPORTANT! The amount of the reserve accumulated during the year using the calculation method should not exceed the limit that was specified in the accounting policy.

Let's look at another example. plans to buy uniforms for employees and give them to them free of charge. How to factor this into labor costs? IMPORTANT! To account for the cost of uniforms as part of labor costs, the following conditions must be met: Igrostek LLC pays its employees maternity leave assistance according to their applications.

Is it possible to take such a payment into account as part of salary costs in accordance with Art. 255 of the Tax Code of the Russian Federation?

this type of material support must be enshrined in one of the documents: an employment or collective agreement;
the amount of assistance depends on the amount of wages;
payment must be interconnected with the implementation of labor discipline.

According to Art. 255 of the Tax Code of the Russian Federation, expenses include bonus payments that are directly related to the employee’s labor obligations and work activities.

The anniversary is in no way connected with the employee’s fulfillment of his labor powers (obligations). Let's look at the following situation. compensates employees for purchasing gym memberships. Can these expenses be classified as taxable labor costs in accordance with Article 255 of the Tax Code of the Russian Federation?

Liros LLC entered into a contract for commissioning of production equipment with E. N. Efremov. Is it possible to include these payments in taxable costs in accordance with Art. 255 of the Tax Code of the Russian Federation? Be the first to know about important tax changes

Article 255 of the Tax Code of the Russian Federation. Labor costs

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 related to the maintenance of these employees, provided for norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements. (As amended by Federal Law No. 57-FZ dated May 29, 2002)

Labor costs for the purposes of this chapter include, in particular:

clause 1 , amounts accrued at tariff rates, official salaries, piece rates or as a percentage of revenue in accordance with the forms and systems of remuneration accepted by the taxpayer; (As amended by Federal Law No. 57-FZ dated May 29, 2002)

Clause 2 accruals of an incentive nature, including bonuses for production results, bonuses to tariff rates and salaries for professional excellence, high achievements in work and other similar indicators;

Clause 3 incentive and (or) compensatory charges related to working hours and working conditions, including bonuses to tariff rates and salaries for night work, multi-shift work, for combining professions, expanding service areas, for work in difficult, harmful, especially harmful working conditions, for overtime work and work on weekends and holidays, performed in accordance with the legislation of the Russian Federation;

clause 4 , the cost of utilities, food and products provided to employees free of charge in accordance with the legislation of the Russian Federation, provided to employees of the taxpayer in accordance with the procedure for free housing established by the legislation of the Russian Federation (amount of monetary compensation for failure to provide free housing, utilities and other similar services); (As amended by Federal Law No. 57-FZ dated May 29, 2002)

clause 5 expenses for the acquisition (manufacturing) of uniforms and uniforms issued in accordance with the legislation of the Russian Federation to employees free of charge or sold to employees at reduced prices (in the part of the cost not compensated by employees), which remain for the personal permanent use of employees. In the same manner, expenses for the acquisition or production by an organization of uniforms and shoes, which indicate that employees belong to this organization, are taken into account; (As amended by Federal Law No. 58-FZ dated 06.06.2005)

clause 6, the amount of average earnings accrued to employees, retained for the duration of their performance of state and (or) public duties and in other cases provided for by the labor legislation of the Russian Federation;

Clause 7 expenses in the form of average earnings retained by employees during the vacation provided for by the legislation of the Russian Federation, actual expenses for travel of employees and persons dependent on these employees to the place of use of vacation on the territory of the Russian Federation and back (including expenses for payment for luggage transportation of employees of organizations located in the regions of the Far North and equivalent areas) in the manner prescribed by current legislation - for organizations financed from the relevant budgets and in the manner provided by the employer - for other organizations, additional payment to minors for shortened working hours, expenses to pay for breaks in mothers’ work to feed their children, as well as expenses for time associated with medical examinations; (As amended by Federal Laws No. 57-FZ dated May 29, 2002; No. 122-FZ dated August 22, 2004; No. 366-FZ dated November 24, 2014)

clause 8 monetary compensation for unused vacation in accordance with the labor legislation of the Russian Federation; (As amended by Federal Law No. 57-FZ dated May 29, 2002)

Clause 9 accruals to dismissed employees, including in connection with the reorganization or liquidation of the taxpayer, reduction in the number or staff of the taxpayer’s employees. For the purposes of this paragraph, accruals to dismissed employees are recognized, in particular, severance payments made by the employer upon termination of the employment contract, provided for by employment contracts and (or) separate agreements of the parties to the employment contract, including agreements on termination of the employment contract, as well as collective agreements, agreements and local regulations containing labor law standards; (As amended by Federal Law No. 382-FZ dated November 29, 2014)

clause 10 one-time remuneration for length of service (bonuses for length of service in the specialty) in accordance with the legislation of the Russian Federation;

clause 11 , allowances due to regional regulation of wages, including accruals based on regional coefficients and coefficients for work in difficult climatic conditions; (As amended by Federal Law No. 122-FZ dated August 22, 2004)

clause 12 of the allowance for continuous work experience in the regions of the Far North and equivalent areas, in the regions of the European North and other areas with difficult natural and climatic conditions; (As amended by Federal Law No. 122-FZ dated August 22, 2004)

clause 12.1 the cost of travel at actual expenses and the cost of luggage at the rate of no more than 5 tons per family at actual expenses, but not higher than the tariffs provided for transportation by rail to an employee of an organization located in the regions of the Far North and equivalent areas (in the case in the absence of a railway, these expenses are accepted in the amount of the minimum cost of travel by air), and members of his family in the event of moving to a new place of residence in another area due to termination of the employment contract with the employee for any reason, including in the event of his death, with the exception of dismissal for guilty actions; (Clause introduced - Federal Law dated 06.06.2005 No. 58-FZ)

clause 13 expenses in the form of average earnings, maintained in accordance with the legislation of the Russian Federation for the duration of study leaves provided to the taxpayer’s employees, as well as expenses for travel to the place of study and back; (As amended by Federal Laws No. 57-FZ dated May 29, 2002; No. 58-FZ dated June 6, 2005; No. 366-FZ dated November 24, 2014)

Clause 14 labor costs during forced absence or while performing lower-paid work in cases provided for by the legislation of the Russian Federation;

clause 15 (Clause has lost force - Federal Law dated July 24, 2009 No. 213-FZ)

paragraph 16 of the amount of payments (contributions) of employers under compulsory insurance contracts, the amount of contributions of employers paid in accordance with the Federal Law “On additional insurance contributions for funded pensions and state support for the formation of pension savings”, as well as the amount of payments (contributions) of employers under contracts voluntary insurance (non-state pension agreements) concluded in favor of employees with insurance organizations (non-state pension funds) that have licenses issued in accordance with the legislation of the Russian Federation to conduct relevant types of activities in the Russian Federation. (As amended by Federal Laws dated April 30, 2008 No. 55-FZ; dated June 29, 2015 No. 177-FZ)

In cases of voluntary insurance (non-state pension provision), the indicated amounts relate to labor costs under contracts:

life insurance, if such contracts are concluded for a period of at least five years with Russian insurance organizations that have licenses to conduct the relevant type of activity, and during these five years do not provide for insurance payments, including in the form of annuities and (or) annuities, for with the exception of insurance payments in cases of death and (or) injury to the health of the insured person; (As amended by Federal Law No. 216-FZ dated July 24, 2007)

non-state pension provision, subject to the application of a pension scheme that provides for accounting of pension contributions on the personal accounts of participants of non-state pension funds, and (or) voluntary pension insurance when the participant and (or) insured person has pension grounds provided for by the legislation of the Russian Federation, giving the right to establish pensions under state pension provision and (or) insurance pension, and during the period of validity of the pension grounds. At the same time, non-state pension insurance agreements must provide for the payment of pensions until the funds in the participant’s personal account are exhausted, but for at least five years, or for life, and voluntary pension insurance agreements must provide for the payment of pensions for life; (As amended by Federal Laws dated December 29, 2004 No. 204-FZ; dated July 24, 2007 No. 216-FZ; dated June 29, 2015 No. 177-FZ)

voluntary personal insurance of employees, concluded for a period of at least one year, providing for payment by insurers of medical expenses of insured employees;

voluntary personal insurance, providing payments exclusively in cases of death and (or) harm to the health of the insured person. (As amended by Federal Law No. 216-FZ dated July 24, 2007)

The total amount of employer contributions paid in accordance with the Federal Law “On additional insurance contributions for funded pensions and state support for the formation of pension savings”, and payments (contributions) of employers paid under long-term life insurance contracts for employees, voluntary pension insurance and (or) non-state pension provision for employees is taken into account for tax purposes in an amount not exceeding 12 percent of the amount of labor costs. (As amended by Federal Laws No. 204-FZ dated December 29, 2004; No. 55-FZ dated April 30, 2008; No. 177-FZ dated June 29, 2015)

In case of changes to the terms of a life insurance contract, as well as a voluntary pension insurance contract and (or) a non-state pension provision contract in relation to individual or all insured employees (participants), if as a result of such changes the terms of the contract cease to comply with the requirements of this paragraph, or in In the event of termination of these contracts in relation to individual or all insured employees (participants), employer contributions under such contracts in relation to the relevant employees, previously included in expenses, are recognized as subject to taxation from the date of making such changes to the terms of these contracts and (or) reducing the validity period of these contracts or their termination (except for cases of early termination of the contract due to force majeure circumstances, that is, extraordinary and unavoidable circumstances). (As amended by Federal Law No. 216-FZ dated July 24, 2007)

Contributions under voluntary personal insurance contracts providing for payment by insurers of medical expenses of insured employees, expenses of employers under contracts for the provision of medical services concluded in favor of employees for a period of at least one year with medical organizations that have appropriate licenses to carry out medical activities, issued in accordance with legislation of the Russian Federation, and the expenses specified in clause 24.2 of this part, in the aggregate, cannot exceed 6 percent of the amount of labor costs. (As amended by Federal Law No. 113-FZ dated April 23, 2018)

Contributions under voluntary personal insurance contracts that provide for payments exclusively in cases of death and (or) harm to the health of the insured person are included in expenses in an amount not exceeding 15,000 rubles per year, calculated as the ratio of the total amount of contributions paid under these contracts, to the number of insured workers. (As amended by Federal Law No. 216-FZ dated July 24, 2007)

When calculating the maximum amounts of payments (contributions) calculated in accordance with this subparagraph, the amounts of payments (contributions) provided for by this subparagraph are not included in labor costs; (Paragraph introduced - Federal Law of May 29, 2002 No. 57-FZ)

clause 17 , amounts accrued in the amount of the tariff rate or salary (when performing work on a rotation basis), provided for by collective agreements, for calendar days on the way from the location of the organization (collection point) to the place of work and back, provided for by the shift work schedule, as well as for days of delay of workers on the road due to meteorological conditions; (As amended by Federal Law No. 137-FZ dated July 27, 2006)

clause 18 amounts accrued for work performed to individuals hired to work for the taxpayer under special contracts for the provision of labor with government organizations; (As amended by Federal Law No. 57-FZ dated May 29, 2002)

paragraph 19 in cases provided for by the legislation of the Russian Federation, accruals at the main place of work for workers, managers or specialists of the taxpayer during their off-the-job training in the system of advanced training or retraining of personnel; (As amended by Federal Law No. 57-FZ dated May 29, 2002)

clause 20 expenses for remuneration of donor employees for the days of examination, blood donation and rest provided after each day of blood donation;

clause 21 expenses for remuneration of employees who are not on the staff of the taxpayer organization for the performance of work under concluded civil law contracts (including contract agreements), with the exception of remuneration for labor under civil law contracts concluded with individual entrepreneurs; (As amended by Federal Law No. 57-FZ dated May 29, 2002)

Clause 22 of the accruals provided for by the legislation of the Russian Federation to military personnel undergoing military service at state unitary enterprises and in construction organizations of federal executive authorities, in which the legislation of the Russian Federation provides for military service, and to persons of ordinary and commanding staff of internal affairs bodies, the State Fire Service, provided for federal laws, laws on the status of military personnel and on institutions and bodies executing criminal penalties in the form of imprisonment; (As amended by Federal Law No. 116-FZ dated July 25, 2002)

paragraph 23 additional payments to disabled people provided for by the legislation of the Russian Federation;

clause 24 expenses in the form of deductions to the reserve for the upcoming payment of vacations to employees and (or) to the reserve for the payment of annual remuneration for length of service and based on the results of work for the year, carried out in accordance with Article 324.1 of this Code; (Clause introduced - Federal Law dated May 29, 2002 No. 57-FZ; as amended by Federal Law dated November 29, 2014 No. 382-FZ)

clause 24.1 expenses for reimbursement of employees’ expenses for paying interest on loans (credits) for the purchase and (or) construction of residential premises. These expenses for tax purposes are recognized in an amount not exceeding 3 percent of the amount of labor costs; (Clause introduced - Federal Law dated July 22, 2008 No. 158-FZ)

clause 24.2 expenses for payment for services for the organization of tourism, sanatorium-resort treatment and recreation on the territory of the Russian Federation in accordance with the agreement on the sale of a tourism product, provided to employees, their spouses, parents, children (including adopted children) under the age of 18 years , wards under the age of 18, as well as children (including adopted children) under the age of 24, studying full-time in educational organizations, former wards (after termination of guardianship or trusteeship) under the age of 24, studying full-time form of training in educational organizations.

For the purposes of this paragraph, services for the organization of tourism, sanatorium-resort treatment and recreation on the territory of the Russian Federation are recognized as the following services provided under an agreement on the sale of a tourism product concluded by the employer with a tour operator or travel agent:

services for transporting tourists across the territory of the Russian Federation by air, water, road and (or) rail to their destination and back, or along another route agreed upon in the contract for the sale of a tourist product;

tourist accommodation services in a hotel(s) or other accommodation facility(s), sanatorium-resort treatment and recreation facility located on the territory of the Russian Federation, including tourist food services, if food services are provided in conjunction with hotel accommodation services or another accommodation facility, sanatorium-resort treatment and recreation facility;

health resort services;

excursion services.

The expenses specified in this paragraph are taken into account in the amount of actual expenses incurred for services for organizing tourism, sanatorium-resort treatment and recreation on the territory of the Russian Federation, but not more than 50,000 rubles in total for the tax period for each of the citizens listed in paragraph one of this paragraph , and subject to the fulfillment of the requirement established by paragraph nine of clause 16 of this part;

(Clause introduced - Federal Law dated April 23, 2018 No. 113-FZ)

paragraph 25 other types of expenses incurred in favor of the employee, provided for by the employment contract and (or) collective agreement.

(This article was introduced by Federal Law No. 110-FZ of August 6, 2001)
←Article 254 of the Tax Code of the Russian Federation, Article 256 of the Tax Code of the Russian Federation→

Calculation of dividends in 1C Accounting 8

In the standard configuration of 1C Enterprise 8.1, the calculation of dividends to employees of organizations is not automated, but it can be reflected in such a way that all reporting submitted for employees is correctly reflected.

1. In the list of accruals of organizations (menu Salary - Accruals of organizations) we create a new type of accrual "Dividends", the fields will be filled in as follows: - "Reflection in accounting" - with the value "Do not reflect in accounting" - "Unified Social Tax" - "Not object of taxation" - "FSS (insurance against accidents)" - Not taxed - "Type of accrual under Article 255 of the Tax Code" - do not fill out - "May relate to types of activities subject to UTII" - the checkbox is cleared 2. After auto-filling the document “Payroll” (menu Salary - Payroll for employees of organizations) you must manually add lines with dividends.

Filling out: Accrual-Dividends; Do not fill in personal income tax code-1010, deduction code and deduction amount.

3. Using a manual operation, we generate the following transactions: Dt 70 Kt 68.01 Personal Income Tax at a rate of 9% 4. To generate correct reports (payslips, 2-personal income tax, etc.), we create a document “Adjustment of register entries”, in which we indicate in “Setting the composition of registers” the following accumulation registers: — mutual settlements with employees of organizations On the register tab “Mutual settlements with employees of organizations” we create a record: Type of movement - Expense; Activity - check the box; indicate the individual, organization, period of mutual settlements; In the cell for the amount of mutual settlements, we enter the amount of personal income tax on dividends at a rate of 9%. On the register tab “Personal income tax settlements with the budget” we create two records: Similar to the first except: Type of movement - Expense; Line view-Hold; Calculated from salary - do not check the box.

Documents of the Plenum and Presidium of the Supreme Court on the Tax Code of the Russian Federation, Part 2

In this sense, it should be considered not only in the context of disputes over personal income tax, but also taking into account other taxes and mandatory payments assessed in similar situations.

Direct accrual of dividends to employees in the program will be carried out using the document “Personal Income Tax and Unified Tax: Income and Taxes” (from the “Salary” menu, select the item “Accounting for Personal Income Tax and Unified Tax”, then “Entering Income and Taxes Personal Income Tax and Unified Tax”).

Labor costs. Commentary to Art. 255 Tax Code of the Russian Federation. Tax Code part 2 in the current edition.

Dividends and Article 255 of the Tax Code of the Russian Federation: which item to choose when paying