Accounting in hotels, hotels and hostels: postings

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When a company employee goes on a business trip, he receives compensation for travel expenses - accommodation and travel costs, communications, visas and other expenses. At the same time, during a business trip, he continues to receive a salary: it is calculated based on average earnings. Also, even before the trip, the employee receives a daily allowance (Part 1 of Article 168 of the Labor Code of the Russian Federation) for each day of the business trip.

Payment of housing to an employee

When employer companies invite specialists from other cities and regions to work for them, employees face the problem of renting housing not only for themselves, but also for their families. Companies often offer to pay rent for such specialists, which can influence the decision to move. Such expenses are economically justified, but they often raise many questions among inspection authorities.

Important! A big advantage for employers is that regulatory authorities do not prohibit recognizing such expenses as tax expenses.

But it is possible to recognize the costs of paying for an employee’s housing as tax expenses only under the following condition: they must be formalized as one of the parts of remuneration, which must be stipulated either in the employment or collective agreement (letter of the Federal Tax Service of Russia No. VE-22-3 / [email protected] ).

Features of payment processing

There are other issues related to the processing of compensation payments.

Required documents

In addition to submitting documents, some of them will have to be pre-issued:

1. Rental agreement for premises .
   Only he can confirm the amount of costs and the fact of renting housing. The contract must be drawn up in the name of the applicant or spouse; other family members are also indicated in it. It is necessary to have a fixed payment amount and the term of the agreement. No one needs to pay for it, certify or register it either. A standard form can be found on the Internet and you can enter the details of the parties to the transaction there. The lease agreement is given legal force by the signatures of the tenant and the landlord.
2. A certificate from the BTI confirming the lack of ownership of residential premises is issued upon application to the appropriate organization with the presentation of a passport and a receipt for payment of 360 rubles. The document will be ready within 2 days. The application can be submitted through the official website, and payment can also be made via bank transfer. All that remains is to pick up the completed certificate.
3. An extract from Rosreestr or the cadastral chamber about the lack of ownership of housing. You need a passport and a receipt for payment of the state fee in the amount of 300 rubles, as well as an application for the provision of information. The application can also be submitted through the official website; the electronic version of the document will be ready immediately upon receipt of payment. A stamped document is completed within 5-10 days.

Amount amount

How much the compensation payment will cover real costs depends on the category and region of residence:

• For police officers and the Federal Penitentiary Service, the amount depends on the amount specified in the rental agreement (lease) and the established limit, which, it must be said, is much lower than the actual cost. For example, in Moscow - 15,000 rubles, in other cities - 3.6 thousand rubles, in populated areas - only 2.7 thousand rubles.
• State employees and orphans are paid a fixed amount accepted for this category by regional authorities. For orphans of Khabarovsk it is 10,000 rubles, and for state employees of the city of Novosibirsk - 5,000 rubles.
• Employees of an organization can receive a limit set by management or the actual amount of hiring costs.

Conditions for its increase

Only police officers and the Federal Penitentiary Service can increase the amount of compensation . If a family consists of 3 or more people, the payment is increased by 1.5 times. In other cases and for other categories of citizens, an increase is impossible.

There are other publications on our website on the topic of rental housing, from which you can learn:

• What documents will be required from the parties?
• How much will the services of a realtor cost?
• How to avoid becoming a victim of scammers?
• How to evict tenants who don't pay?
• Features of renting a room and how to draw up an agreement?

The procedure for reflection in tax accounting

As expenses for profit tax purposes, a company recognizes the company's costs incurred as part of production activities aimed at generating income, provided that they are economically justified and documented. Those expenses that are associated with treatment, rest, organization of income or payment for personal goods of the employee, as well as other similar expenses are not subject to accounting. Payment for housing cannot be attributed to similar expenses, since it is directly related to the employee’s performance of his job duties. This can be justified by the fact that payment for housing to an employee is made not for his personal purposes, but for him to fulfill his duties within the framework of labor relations. Accordingly, such expenses can be taken into account for tax purposes.

VAT accrual for the provision of hotel services

Hotel enterprises are VAT payers when using the general regime. Services provided to legal entities are drawn up with a full package of documents, including an agreement, a certificate of services performed, and an invoice. The recipient of the service has the opportunity to deduct VAT.

Businesses with VAT liability must present the tax to retail consumers. The VAT amount is included in the price of the service. The tax is not allocated as a separate amount in the tariffs. VAT paid to the budget is determined by calculation. Enterprises exempt from paying tax or applying special regimes do not have obligations to charge and pay VAT.

Payment for housing as part of salary

All company expenses can be divided into two main groups: those related to production or sales, as well as non-operating expenses. Payments such as renting property for tax purposes are included in the first group of expenses. At the same time, the question arises whether the rental of residential property can be classified as expenses associated with production and sales. If the involvement of a highly effective specialist is carried out for the interests of the company, then they can be recognized as part of such a group. A specialist living in another city would not independently change his place of residence. The procedure for reimbursement of housing costs is prescribed, as well as the amount of compensation in a collective agreement, labor agreement, or other regulatory act of the company.

Thus, if in one of the listed documents the company provides for the procedure for reimbursement of rental housing expenses, then they can be recognized as expenses related to wages. This can be justified as follows: wage costs recognize any accruals, both in cash and in kind, made in favor of employees, if they are provided for in an employment contract or other contract. Labor costs are recognized as expenses associated with production and qualifications. Such expenses can be taken into account if they are recognized as remuneration and are also specified in the terms of the employment contract. Otherwise, such costs are only of a social nature and cannot be taken into account when calculating income tax.

Conditions and procedure for monetary reimbursement of expenses

How exactly does the law establish the payment procedure in each case, and what features exist for each category.

Representatives of law enforcement agencies

For these organizations, the payment processing procedure is the same. The employee must write a report to management for compensation for renting housing, due to the fact that he has neither his own nor a company apartment. An example of such a document is available in every human resources department, and has an established template.

Supporting documentation must be added to the report.:

1. Identity document – ​​passport plus copies.
2. Original and copy of the rental agreement for residential premises.
3. Certificate from BTI.
4. Other documents as required by management. For example, a marriage certificate, registration information, family composition certificate, documents of other family members.

The peculiarity of this category of workers is that they are entitled to official housing. However, opportunities do not always match the number of employees. That is why compensation is provided.

For graduates of orphanages

The application is written on a special form; it must be submitted to social security with the following documents , or rather, copies thereof (the originals are presented for informational purposes only):

• Passport.
• Lease agreement.
• Bank account details for transferring compensation.

They may also ask for other documents depending on the specific case and the specific region.

Conditions for providing compensation:

1. Age of majority.
2. Lack of home ownership. It happens that children from a boarding school are left with the housing of their parents, in which they cannot live.
3. The applicant is not a tenant under a social tenancy agreement.
4. Lack of a dormitory room at the place of study.
5. For those liable for military service after completion of service.
6. For convicts after serving their prison term.

If a citizen refuses a room in a dormitory provided to him, he will be refused.

Important! Orphans are entitled to free housing from the state; for this they need to get on the waiting list at the administration.

State employees

The employee must write an application and provide documents addressed to the head of the organization:

• Passports and birth certificates (for children) of all family members, plus copies. They may ask for a copy of the registration page.
• An extract from the house register at the place of residence, in this case at the place of rental (rent).
• A certificate confirming the absence of ownership of housing from each family member. Issued by the Russian Register.
• Certificate from BTI.
• Lease agreement original and copy.

To receive compensation, a public sector employee must meet the following requirements:

1. The applicant’s profession is not on the list of shortages for the region.
2. An employment contract has been concluded with the organization, which is valid at the time of submission of the application.
3. None of the family members have ownership rights to the home.

Regional authorities have the right to supplement this list with their own conditions . Therefore, it is necessary to find out whether compensation is due either from management or from the municipal authority.

Persons working in other places

An application, a rental agreement and confirmation of the absence of property - this is also true here, what else is needed is decided by the manager. The peculiarity of the provision is that this can be not only the will of the organization’s management, but also a condition of the applicant when applying for a job. A valuable employee is unlikely to be denied this.

In some cases, management is aware of the absence of property in this city (in the case of non-residents). Therefore, he can only request a rental agreement.

Restriction on paying for housing to an employee

When paying for housing, you should also take into account the conditions of the twenty percent limit for wages in kind. Only no more than 20% of the monthly salary can be taken into account for labor costs incurred not in cash.

Important! If an employee rents housing for himself, and the employer only compensates for housing costs and does not transfer anything for rent himself, then it turns out that the employee receives this payment in cash. And in this case there is no share of wages in kind.

However, exceeding this 20% limit is also risky, otherwise it may lead to disputes with tax inspectors.

Accounting for expenses when providing hotel services

Costs incurred by enterprises in the process of conducting their main activities are accounted for in account 20.

For the most accurate cost accounting, the cost of a bed or room is planned. Cost estimates are prepared for a daily or monthly period.

Other ways to reflect housing costs

Labor costs for tax purposes also include the cost of utilities, as well as free housing provided. But according to the tax authorities, such expenses should not be attributed to non-resident employees.

Important! Based on the Labor Code (168 Labor Code of the Russian Federation), companies must bear the costs associated with renting housing only if the employee is sent on a business trip or his work is of a traveling nature.

Based on this, payment for housing for a nonresident employee at the location of the employer’s company should not be included in the payments provided for by the Labor Code of the Russian Federation.