Payment for personnel training services through an accountable person of the organization

Accounting for settlements with accountable persons - postings

The requirements for the execution of cash transactions, including the issuance of accountable amounts, are established by the instruction of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U (hereinafter referred to as instruction No. 3210-U).
Directive 3210-U was amended by Bank of Russia directive No. 5587-U dated October 5, 2020, which entered into force on November 30, 2020. For example, the requirement for a 3-day period for submitting an advance report from November 30, 2020 is excluded.

ConsultantPlus experts told us what other innovations in the procedure for recording cash transactions came into effect on November 30, 2020. Get trial access to the K+ system and go to the review material for free.

Accountable persons are persons who have received funds from an enterprise or individual entrepreneur for certain economic (target) needs and are obliged to report on the expenditure of such funds within a specified period of time (or return the balance if not all funds have been spent).

The following may be accountable:

• persons working at an enterprise or individual entrepreneur on a permanent basis;
• part-time workers;
• persons with whom civil contracts have been concluded (clause 5 of Directive No. 3210-U).

For more details, see “Is it possible to report to a non-employee?”

Can an accountable person transfer accountable amounts to another person? You will find the answer to this question in ConsultantPlus. You can get trial access to the legal system for free.

The company's funds are reported to:

• in cash:

• from the cash register of the enterprise;

• in non-cash form:

• to the card of the accountable person;
• to the corporate card of the enterprise, to which the accountable person has received access.

See also: “Purpose of payment when transferring to an accountable person.”

Accounting for accountable transactions has a wide range of possible entries. The most frequently used transactions in settlements with accountable persons are presented in the table:

You can learn how to correctly draw up a cash receipt or debit order from the following articles:

• “How is a cash receipt order (PKO) filled out?”;
• “How is an expense cash order (RKO) filled out?”

Payment for personnel training services through an accountable person of the organization

How are the costs of paying for personnel training services reflected in the accounting records of the customer organization if payment is made after the provision of services by depositing cash into the contractor’s cash desk through an accountable person of the organization? Under a fee-based service agreement, a specialized organization (an educational institution with an appropriate license) provided services for training accounting employees of the customer organization in short-term courses on mastering a new software product. The contractual cost of personnel training services was 70,000 rubles. (NDS is not appearing). Upon completion of the training and payment, the contractor issued an invoice, a cash receipt, and an acceptance certificate for the services provided. Payment for services is made on the day of completion of training and signing of the acceptance certificate for services provided. Employees are sent for training based on the order of the manager. Upon completion of training, employees are issued a certificate of successful completion of training. The organization has concluded employment contracts with all employees studying.

Content

Labor and civil relations

In accordance with Art. 196 of the Labor Code of the Russian Federation, the employer has the right to determine the need for professional training and retraining of personnel for its own needs. At the same time, he can conduct professional training, retraining, advanced training of workers, teaching them second professions in the organization, and, if necessary, in educational institutions of primary, secondary, higher vocational and additional education on the terms and in the manner determined by the collective agreement, agreements, employment contract.

In the case under consideration, the organization (employer), on its own initiative, entered into a contract for the provision of paid services with a specialized organization that has the appropriate license to train employees.

Under a contract for the provision of paid services, the contractor undertakes, on the instructions of the customer, to provide services (perform certain actions or carry out certain activities), and the customer undertakes to pay for these services within the time frame and in the manner specified in the contract for the provision of paid services (clause 1 of Article 779, p. 1 Article 781 of the Civil Code of the Russian Federation).

According to the terms of the contract, payment is made in cash after the services are provided.

Please note that cash payments between two organizations within the framework of one agreement can be made in an amount not exceeding 100,000 rubles. (Clause 1 of Bank of Russia Directive No. 1843-U dated June 20, 2007 “On the maximum amount of cash payments and the expenditure of cash received at the cash desk of a legal entity or the cash desk of an individual entrepreneur”).

This restriction also applies when funds are deposited to pay for goods (works, services) to the supplier's (performer's) cash desk by an accountable person of the purchasing organization (customer), since in this case the accountable person acts on behalf of a legal entity (clause 4 of the Explanations on the Application Instructions of the Bank of Russia dated June 20, 2007 N 1843-U “On the maximum amount of cash payments and the expenditure of cash received at the cash desk of a legal entity or the cash desk of an individual entrepreneur” (Appendix to the Letter of the Bank of Russia dated December 4, 2007 N 190-T)) .

The procedure for conducting cash transactions

The issuance of cash from the cash register on account for expenses associated with the organization's activities is carried out on the basis of an application from the accountable person, drawn up in any form. The application must contain a handwritten inscription by the manager about the amount of cash and the period for which the cash was issued, the personal signature of the manager and the date (clause 4.4 of the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved by the Bank of Russia 12.10 .2011 N 373-P).

Let us note that the issuance of cash on account is carried out subject to full repayment by the accountable person of the debt on the amount of cash previously received on account (clause 4.4 of the Regulations).

Based on the application of the accountable person, an Expense Cash Warrant is issued (unified form N KO-2, approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88) (clauses 1.8, 4.1, 4.4 of the Regulations). The cash disbursement order must be signed by the manager and the chief accountant or accountant (in the absence of the chief accountant or accountant - by the manager, cashier) (clauses 2.2, 1.6 of the Regulations on the procedure for conducting cash transactions). When the cashier issues cash, the accountable person indicates the amount of cash received and signs the cash receipt order (clause 4.3 of the Regulations).

Within a period not exceeding three working days after the expiration date for which cash was issued on account, the accountable person is obliged to present an Advance report (unified form N AO-1, ​​approved by Resolution of the State Statistics Committee of Russia dated 01.08.2001 N 55) on the amounts spent with attachment of supporting documents. Checking the advance report, its approval by the manager and the final settlement of the advance report are carried out within the time period established by the manager (clause 4.4 of the Regulations).

Accounting

In the accounting of an organization, costs for personnel training are expenses for ordinary activities and are reflected in the amount established by the contract (clauses 5, 6, 6.1, 7 of the Accounting Regulations “Organization Expenses” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 05/06/1999 N 33n). Expenses for personnel training meet the recognition criteria for accounting purposes established by clause 16 of PBU 10/99, and are recognized in the period of actual provision of these services (as of the date of signing the acceptance certificate for services rendered) regardless of the time of actual payment of funds (p 18 PBU 10/99).

Accounts payable to the specialized executing organization are reflected in the debit of account 60 “Settlements with suppliers and contractors”. In this case, settlements with the contractor are made in cash through an accountable person. Consequently, the repayment of the specified accounts payable is reflected in the debit of account 60 in correspondence with the credit of account 71 “Settlements with accountable persons” (Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n).

Accounting entries for recording settlements with an accountable person, as well as transactions for taking into account the costs of paying for personnel training services, are made in the generally established manner, provided for by the Instructions for using the Chart of Accounts, and are shown in the following table of entries.

Personal income tax (NDFL) and insurance premiums

The object of personal income tax taxation is income received by an employee, in particular, from the employing organization (Article 41, paragraph 1 of Article 209 of the Tax Code of the Russian Federation). Payment by an organization for an employee for training in his interests refers to income received in kind (clause 1, clause 2, article 211 of the Tax Code of the Russian Federation). In this case, the organization paid for the training of accounting employees in its own interests. Consequently, employees do not have income and, accordingly, are not subject to personal income tax taxation.

The amount of payment for employee training made in the interests of the employer is not subject to personal income tax on the basis of clause 21 of Art. 217 Tax Code of the Russian Federation.

The specified amount of payment is also not subject to insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases, regardless of the form of such training. (clause 12, part 1, article 9 of the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds,” paragraphs 13 clause 1 article 20.2 of the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against accidents at work and occupational diseases”, see also clause 5 of the Letter of the Ministry of Health and Social Development of Russia dated August 6, 2010 N 2538-19 ).

Corporate income tax

As stated above, expenses associated with training employees with whom employment contracts have been concluded are incurred within the framework of labor relations in the interests of the employing organization. In this case, training is carried out by a Russian educational institution that has the appropriate license.

Thus, the costs of personnel training comply with the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation and can be taken into account for profit tax purposes as part of other expenses associated with production and sales, based on paragraphs. 23 clause 1, clause 3 art. 264 of the Tax Code of the Russian Federation (see also the consultation of the adviser to the state civil service of the Russian Federation, 2nd class, O.A. Koroleva dated 08/26/2010, Letter of the Ministry of Finance of Russia dated 02/28/2007 N 03-03-06/1/137). For detailed information on the procedure for accounting for expenses on training and retraining of personnel for profit tax purposes, see the Encyclopedia of Disputed Situations on Income Tax.

When applying the accrual method, these expenses are recognized on the date of signing the acceptance certificate for services rendered, regardless of the actual payment of funds (clause 1, subclause 3, clause 7, article 272 of the Tax Code of the Russian Federation).

In the case of determining income and expenses using the cash method, expenses are recognized after their actual payment (clause 3 of Article 273 of the Tax Code of the Russian Federation). The document confirming the fact of payment for the purchased services, in this case, is a cash receipt issued to the accountable person by the contractor.

In the consultation under consideration, payment for services was made on the day of signing the acceptance certificate for the services provided. In this regard, regardless of the method used to determine income and expenses, the organization does not have any differences provided for by the Accounting Regulations “Accounting for calculations of corporate income tax” PBU 18/02, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n.

On the specifics of using unified forms of primary accounting documents from 01/01/2013, see the commentary.

Documentary evidence of these expenses is an agreement with a specialized organization providing training, an order from the manager to send employees for training, a document confirming that the employees have completed training, an acceptance certificate for services provided (Letter of the Ministry of Finance of Russia dated April 21, 2010 N 03-03-06 /2/77).

M.S. Radkova, consulting and analytical center for accounting and taxation

Legal documents

• Art. 196
• Art. 779
• Art. 781
• “On the maximum amount of cash payments and the expenditure of cash received at the cash desk of a legal entity or the cash desk of an individual entrepreneur”
• Letter of the Bank of Russia dated December 4, 2007 N 190-T
• Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation
• unified form N KO-2
• Resolution of the State Statistics Committee of the Russian Federation dated 01.08.2001 N 55
• Accounting provisions “Expenses of the organization” PBU 10/99
• Instructions for using the Chart of Accounts for accounting financial and economic activities of organizations
• Art. 41
• Art. 209
• Art. 211
• Art. 217
• “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds”
• “On compulsory social insurance against accidents at work and occupational diseases”
• Art. 252
• Art. 264
• Art. 272
• Art. 273
• Accounting Regulations “Accounting for corporate income tax calculations” PBU 18/02

Examples with postings for settlements with accountable persons

Example 1. Receiving money on account for the purchase of goods and materials:

Example 2

Postings with accountable persons sent on business trips.

See also:

• “What to do if the accountable person has spent his money?”;
• “The accountable person has lost the cash receipt - what to do.”

Accountability. Purchase recipe through an employee

Funds not returned from reporting are not the only reason for inspectors to charge personal income tax. There are three other situations where an accountable person may have problems. Difficulties also threaten employers when, according to the logic of tax authorities, companies act as tax agents and have not fulfilled their obligations to withhold tax.

Andrey Ilyushechkin, UNP expert Was there a report?
The most common situation in which inspectors will certainly charge personal income tax is when an employee paid for purchased material assets out of his own pocket. That is, the company does not initially issue funds to the employee on account. The employee himself buys the necessary valuables, and then draws up an advance report in which he indicates the amount of overspending. Based on this document, the company reimburses the employee for the funds spent.