Holidays at the expense of the employer in 2021: explanations for an accountant

Accounting: purchasing vouchers

If the organization purchased the vouchers on its own, take them into account in a separate subaccount 50-3 “Cash documents” (Instructions for the chart of accounts).
Reflect the receipt of vouchers from the seller (for example, from a country stationary children's health camp) by posting:

Debit 50-3 Credit 76 (60)

– vouchers have been received (based on the invoice).

Vouchers will be received at the cost of their purchase (Instructions for the chart of accounts).

Sanatorium and resort institutions do not pay VAT (subclause 18, clause 3, article 149 of the Tax Code of the Russian Federation). Therefore, this tax is not included in the price of the tour.

If vouchers, for example, to children's sanatoriums and health camps, are purchased from a travel agent, then the price may include VAT on the amount of the agent's remuneration (clause 2 of Article 156 of the Tax Code of the Russian Federation). Since vouchers are not used in transactions subject to VAT, do not deduct the input tax, but include it in their cost (subparagraph 4, paragraph 2, article 170 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated July 25, 2005 No. 03-04-11 /174, dated March 16, 2006 No. 03-05-01-04/68).

Accounting: issuing vouchers

The procedure for accounting for the issuance of vouchers purchased (received) by an organization depends on the sources of their payment:

• at the expense of the employee;
• at the expense of the organization;
• through contributions for insurance against accidents and occupational diseases.

The cost of vouchers purchased by the organization independently can be written off either at the expense of the employee or at the expense of the organization’s own funds. In addition, the cost (part of the cost) of vouchers purchased for the children of employees can be compensated from the regional budget.

If the cost of the trip (part of it) is paid by an employee of the organization, make the following entries in your accounting:

Debit 73 Credit 50-3

– the cost of the trip is reflected, subject to reimbursement at the expense of the employee;

Debit 50 (70) Credit 73

– the cost of the voucher is paid into the cash register (deducted from the salary).

If an organization purchases a voucher at its own expense, there are two options. You can use the retained earnings of the current year or the retained earnings of previous years to pay for the trip. Include the cost of the trip among other expenses:

Debit 73 Credit 50-3

– reflects the cost of the voucher issued to the employee;

Debit 91-2 Credit 73

– the cost of the trip is written off from the current year’s profit.

Such entries must be made regardless of whether the retained earnings of previous years or the current year are used to pay for the trip (including profits based on the results of a quarter, half a year, or nine months). The fact is that such expenses cannot be reflected using account 84. These will be other expenses that also affect the financial result of the organization. Accordingly, such expenses must be reflected in the debit of account 91-2. Similar explanations are given in letters of the Ministry of Finance of Russia dated December 19, 2008 No. 07-05-06/260 and dated June 19, 2008 No. 07-05-06/138.

An example of how transactions related to the purchase and issuance of a voucher are reflected in accounting. The organization purchased the ticket independently. The cost of the trip is reimbursed from retained earnings

When distributing net profit for 2014, at the general meeting of shareholders of Alpha LLC, it was decided to reserve 80,000 rubles. to pay for travel vouchers for employees in 2015. On May 18, 2015, “Alpha” purchased a ticket to a year-round children’s health camp for the child of the organization’s manager A.S. Kondratieva. The cost of the tour is 18,400 rubles, the duration of the holiday is 21 days.

On May 22, 2015, the permit was issued to Kondratiev. The calculation of the cost of a trip paid from retained earnings is documented in an accounting certificate.

The following entries were made in the organization's records.

May 18, 2015 (receiving a voucher from the seller):

Debit 50-3 Credit 76 – 18,400 rub. – a voucher was purchased for the child of an employee of the organization;

Debit 76 Credit 51 – 18,400 rub. – the cost of the tour has been paid to the seller.

May 23 (issuance of a voucher to an employee):

Debit 73 Credit 50-3 – 18,400 rub. – reflects the cost of the voucher issued to the employee;

Debit 91-2 Credit 73 – 18,400 rub. – the cost of the trip was written off from retained earnings from previous years.

Vouchers at the expense of the Social Insurance Fund in 2021

» Persons entitled to preferential treatment at a sanatorium may not receive it for various reasons.

Firstly, the list of such sanatoriums is not large, but there are many citizens who have the right to rest and treatment in them. People have been standing in line for years, waiting for a free ticket. Secondly, refusal of such treatment may be for subjective reasons. For example, a citizen’s health does not allow him to come to a sanatorium, or he does not want to relax in this particular establishment.

Category of beneficiaries Provision of compensation Veterans, disabled people of the Great Patriotic War, Compensation is provided Disabled combatants Compensation is provided Disabled people Compensation is provided Disabled children Compensation is not provided Military personnel serving the Internal Affairs Compensation is provided Honorary donors Compensation is not provided Other categories Compensation is not provided Persons who suffered during the period of repression Compensation is provided Calculate Military personnel and members of their families, disabled people and WWII veterans, as well as disabled people for whom sanatorium treatment is contraindicated for health reasons can receive financial compensation. The remaining beneficiaries have the right, in accordance with the Federal Law “On State Social Assistance,” to refuse this social service in kind and declare to the regional branch of the Pension Fund their desire to receive it in monetary terms. The legislation of the constituent entities of the Russian Federation provides for the receipt of such payments for a wider list of beneficiaries.

For example, you can compensate for the costs associated with independently obtaining a voucher for a child from a large family. ★ Best-selling book “Accounting from scratch” for dummies (understand how to do accounting in 72 hours) purchased by {amp}gt; 8000 books The law clearly defines the categories of persons who have the right to compensation.

But those citizens who are not one of them can still reduce their costs for treatment in a sanatorium, even if the voucher was purchased at their own expense and at full cost.

Starting from 2021, sanatorium and resort treatment for pre-retirement age workers and working pensioners will be financed at the expense of the Social Insurance Fund of the Russian Federation (hereinafter referred to as the Social Insurance Fund of the Russian Federation).

In order to confirm that employees belong to these categories, the employer must conclude an Agreement on Information Cooperation with the territorial body of the Pension Fund of the Russian Federation, and on its basis obtain a list of employees of pre-retirement age and working pensioners. To obtain permission to finance this event at the expense of the Social Insurance Fund of the Russian Federation, along with the application, you must submit the following documents BEFORE AUGUST 1 to the branch of the Fund at your place of registration: 1. the final act of the medical commission based on the results of mandatory periodic medical examinations (examinations) employees, and in his absence - a copy of the certificate for obtaining a voucher for sanatorium-resort treatment; 2. lists of workers sent for sanatorium-resort treatment, indicating the recommendations contained in the final act or in the certificate; 3. a copy of the license of the organization providing sanatorium and resort treatment for workers on the territory of the Russian Federation; 4. copies of contracts with the organization providing sanatorium and resort treatment for employees, and (or) invoices for the purchase of vouchers; 5.calculation of the cost of the trip; 6. a copy of the identity card of the employee sent for sanatorium treatment; 7. written consent of the employee sent for sanatorium treatment to the processing of his personal data; 8. information on the assignment of employees to the specified categories, received by the employer from the Pension Fund of the Russian Federation on the basis of a concluded agreement on information interaction. Please note that in accordance with clause 2 of Rules No. 580n dated December 10, 2012, the amount of funds allocated for the implementation of occupational safety measures by the insurer can be: - up to 20 percent of the amounts of accrued insurance contributions to the Social Insurance Fund of the Russian Federation for the previous year for the previous year for financing all 13 events, including sanatorium and resort treatment for pre-retirement age workers and working

Accounting: compensation from the regional budget

The cost (part of the cost) of vouchers purchased at the expense of the organization for the children of employees can be compensated by the regional budget. When receiving such compensation, make the following entries in your accounting:

Debit 76 Credit 91-1

– the budget debt for the amount of compensation for the cost of vouchers is reflected;

Debit 51 Credit 76

– the amount of compensation for the cost of vouchers purchased by the organization was received from the budget.

This conclusion can be made by the provisions of paragraph 10 of PBU 13/2000.

Insurance premiums

Situation: is it necessary to charge insurance premiums on the cost of travel packages that the organization purchased for an employee?

Answer: yes, it is necessary, regardless of the source of funding.

The fact is that payment of the cost of employee vouchers at the expense of the employer is not mentioned in the closed lists of payments not subject to insurance contributions (Article 9 of the Law of July 24, 2009 No. 212-FZ, Article 20.2 of the Law of July 24, 1998 No. 125-FZ). Therefore, contributions must be calculated on such amounts. Similar clarifications are in letters of the Ministry of Labor of Russia dated December 5, 2013 No. 17-3/2055 and the Federal Social Insurance Fund of Russia dated November 17, 2011 No. 14-03-11/08-13985.

Let us add that the source of funding is not important. That is, insurance premiums must be charged, even if contributions for insurance against accidents and occupational diseases are spent for these purposes. We are talking about a situation where an organization purchased vouchers for sanatorium and resort treatment for people who work in harmful or dangerous conditions. And in the future, the employer counted the money spent towards the payment of contributions “for injuries”. This is exactly what the FSS of Russia thinks (letter dated April 14, 2015 No. 02-09-11/06-5250).

Advice: the organization may not charge insurance premiums when paying for a trip to a sanatorium-resort treatment for an employee. But be prepared to argue with the inspectors. The following arguments will help.

Insurance premiums are charged only for payments within the framework of labor relations and civil contracts (Part 1, Article 7 of the Law of July 24, 2009 No. 212-FZ, Clause 1 of Article 20.1 of the Law of July 24, 1998 No. 125- Federal Law). Payment for vouchers for sanatorium-resort treatment cannot be classified as such. After all, this is a social payment, which is based on a collective agreement, is not stimulating, does not depend on the qualifications of employees, complexity, quality, quantity, conditions of the work itself, and is not remuneration for employees. This means that there is no need to pay insurance premiums for it. The judges also agree with this (see, for example, the ruling of the Supreme Court of the Russian Federation dated February 19, 2021 No. 303-KG15-20158, the resolution of the Arbitration Court of the Far Eastern District dated October 22, 2015 No. F03-4566/2015, the Federal Antimonopoly Service of the Ural District dated July 2, 2014 No. F09-3724/14, Volga District dated June 23, 2014 No. A72-14159/2013, Central District dated April 3, 2014 in case No. A14-2025/2013, etc.).

However, given the position of the regulatory agencies, the organization will most likely have to defend its point of view in court.

Situation: is it necessary to charge insurance premiums on the cost of travel packages that the organization purchased at its own expense for minor children of employees and other members of their families?

Answer: no, it is not necessary.

Contributions to compulsory pension (social, medical) insurance are accrued for any remuneration (in cash and in kind) paid to employees:

• within the framework of labor relations;
• under civil law contracts, the subject of which is the performance of work, provision of services;
• under copyright contracts.

This procedure is provided for in Part 1 of Article 7 of the Law of July 24, 2009 No. 212-FZ.

The organization does not have labor or civil law relations with children and other family members of employees. Therefore, contributions to compulsory pension (social, medical) insurance do not need to be charged on the cost of vouchers purchased in their favor.

Similar clarifications are contained in the letter of the Ministry of Labor of Russia dated December 5, 2013 No. 17-3/2055.

The age of the children does not matter in this case. In particular, despite the fact that a minor child is in the care and support of his parents (i.e., in fact, the voucher is purchased in favor of the parent employee), the cost of the voucher is not subject to insurance premiums. A different approach, other things being equal, would put parents with minor children at a disadvantage compared to parents of adults (Article 19 of the Constitution of the Russian Federation).

This conclusion is confirmed by the Ministry of Health and Social Development of Russia in letters dated March 12, 2010 No. 559-19, dated March 11, 2010 No. 526-19, dated March 1, 2010 No. 426-19. These clarifications indicate that insurance premiums are not charged on the cost of trips paid by the organization to family members of the employee (including his children). However, the letters do not say anything about the fact that this benefit applies only to adult children.

What expenses does the employer cover?

Although a company is not required to provide employees with paid time off, it is beneficial.
And not only because of the established tax benefits. Such actions increase the prestige of the company and stimulate employees. Also, such measures allow us to attract highly qualified specialists to our side. Read also: Appealing the decision of the tax authority

The tax benefit is provided on the basis that the enterprise provides social support to vulnerable workers.

Management can independently purchase a ticket from a travel agency and then issue it to the employee. Or if an employee does this, the company simply compensates him for the costs. In addition to purchasing a voucher, the organization pays for the following types of services:

1. Travel by sea, air, land transport, to the vacation spot and back for the employee and his family members. At the same time, a person is obliged to follow the route established in the voucher;
2. Location in a hotel or other holiday destination (for example, a sanatorium). Meals are also paid if it is included in the price of the tour;
3. Sanatorium treatment and spa services.
4. Providing excursion services.

Families with a small income will be able to relax at resorts or in interesting places in Russia.

Personal income tax

Do not withhold personal income tax from the cost of a voucher provided to an employee free of charge if the voucher is paid for:

• or at the expense of the organization, provided that such expenses do not reduce profit tax, if the organization is a profit tax payer;
• or at the expense of the organization’s funds received from activities using the simplified tax system, if the organization uses the simplified tax system;
• or at the expense of the organization’s funds received from activities on UTII - if the organization pays UTII;
• or at the expense of the Federal Social Insurance Fund of Russia (through contributions for insurance against accidents and occupational diseases) - regardless of the taxation regime that the organization applies.

In addition to the listed requirements, the cost of a trip is exempt from personal income tax if the following conditions are simultaneously met:

• the voucher is not a tourist one (i.e. it involves a set of recreational activities);
• the voucher was issued to a health or sanatorium-resort institution located on the territory of Russia (including in the Republic of Crimea and the city of Sevastopol);
• the person who will be on holiday is an employee or family member of an employee of the organization. For example, a trip is paid for the employee’s natural or adopted child;
• a child (who is not a family member of an employee of the organization) who will be vacationing on a vacation package is under 16 years of age. This condition applies if the trip is paid, for example, to the brother or niece of an employee, and also if the child’s parents do not have an employment relationship with the organization;
• the intended use of the voucher is documented.

These rules also apply in cases where the cost of the trip is subsequently compensated by the regional budget.

This procedure is provided for in paragraph 9 of Article 217 of the Tax Code of the Russian Federation and is explained in letters of the Ministry of Finance of Russia dated July 1, 2013 No. 03-04-06/24981, dated June 28, 2013 No. 03-04-05/24690, dated November 30, 2011 No. 03-04-06/6-325 and the Federal Tax Service of Russia dated August 11, 2014 No. PA-4-11/15746, dated December 18, 2012 No. ED-4-3/21567.

If all of the above conditions are met, the cost of the voucher purchased by the organization is not subject to personal income tax, regardless of the method of its acquisition and issuance. So, for example, a trip can be awarded to a person as a prize (letter of the Federal Tax Service of Russia dated October 26, 2012 No. ED-3-3/3887).

Attention: subject to the conditions provided for in paragraph 9 of Article 217 of the Tax Code of the Russian Federation, only the cost of the trip itself without commission paid to the selling organization (for example, a travel agency) is not subject to personal income tax (letter of the Ministry of Finance of Russia dated May 13, 2008 No. 03-04- 06-01/132, Federal Tax Service of Russia dated July 25, 2014 No. BS-4-11/14505). Therefore, if the commission amount is allocated in the documents for the purchase of a voucher, include it in the tax base for personal income tax. Otherwise, the organization may be fined for failure to fulfill the duty of a tax agent (Article 123 of the Tax Code of the Russian Federation).

Income tax

When calculating income tax, the cost of vouchers issued to employees is not taken into account (clause 29, article 270 of the Tax Code of the Russian Federation).

Situation: when calculating income tax, is it necessary to include in income funds allocated from the budget to compensate part of the cost of vouchers purchased by the organization for the children of employees?

Regional authorities can establish compensation for the cost of travel packages purchased by the organization for the children of employees.

When calculating income tax, reflect the entire amount of compensation received in income. This position is explained as follows.

Income that does not increase taxable profit is indicated in the list given in Article 251 of the Tax Code of the Russian Federation. This list includes property (including money) received by organizations:

• within the framework of targeted financing (subclause 14, clause 1, article 251 of the Tax Code of the Russian Federation);
• in the form of targeted revenues received by non-profit organizations for their maintenance and conduct of statutory activities (clause 2 of Article 251 of the Tax Code of the Russian Federation).

The list of targeted financing funds given in subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation is closed. It does not provide for budgetary funds received by commercial organizations to compensate for any expenses. Therefore, this legal norm cannot be followed. Commercial organizations also cannot be guided by the provisions of paragraph 2 of Article 251 of the Tax Code of the Russian Federation.

Thus, include the compensation allocated from the budget for the cost of vouchers purchased by the organization as part of taxable income.

Similar clarifications are contained in letters of the Ministry of Finance of Russia dated October 13, 2011 No. 03-03-06/4/116 and dated November 1, 2010 No. 03-03-06/1/680.

Tax accounting

For tax purposes, the company's expenses for paying the cost of vouchers for treatment or vacation, as well as other social payments in favor of employees, are not taken into account when determining the income tax base. This is directly stated in paragraph 29 of Article 270 of the Tax Code. It does not matter whether the provision of vouchers or monetary compensation for their cost is provided for in collective and labor agreements.

In this sense, income tax accounting leaves no questions, especially since judges also support this position. If payments to an employee are of a social nature, then these costs cannot be taken into account.

Attention

A company can recognize expenses under voluntary health insurance contracts only within 6 percent of labor costs, excluding insurance premiums.

But the situation is not so uncontested. There is one option in which the costs may reduce the tax base, although not by the entire amount.

To account for costs, organizations can resort to voluntary personal insurance for employees. In this case, it is necessary to find a suitable insurance program, which, in addition to direct medical services, will provide sanatorium-resort treatment.

But expenses in the form of employer contributions under voluntary health insurance contracts, which are concluded for a period of at least a year, can be taken into account as part of labor costs. It must be remembered that the medical insurance organization must have the appropriate license.

It is worth noting that the proposed option does not contradict the positions of the Ministry of Finance of Russia (letter dated September 30, 2009 No. 03-03-06/3/5) and the Federal Tax Service of Russia (letter dated April 19, 2010 No. ShS-37-3/147) . At the same time, tax officials indicated that paragraph 29 of Article 270 of the Tax Code applies to social payments only in cases where there are no voluntary personal insurance contracts for company employees.

I would also like to raise this issue in relation to the “simplified” ones with the object “income minus expenses”. For them, the rules for accounting for the costs of paying for employee vouchers are the same as for those who pay income tax. But they can also include payments under voluntary health insurance contracts as expenses when calculating the single tax.

VAT

Situation: does an organization need to charge VAT when paying for and transferring vouchers to its employees?

Answer: no, it is not necessary.

In this case, the employer does not provide or receive services. The transfer to an employee of a voucher, that is, a document that confirms the right to use such services, is not recognized as a sale (Article 39 of the Tax Code of the Russian Federation). This means that the organization does not have an object of VAT taxation when paying for and transferring a voucher to its employee.

A similar position is set out in letters of the Ministry of Finance of Russia dated June 3, 2014 No. 03-07-11/26545, dated March 16, 2006 No. 03-05-01-04/68 and the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated May 3, 2006 No. 15664/05.

If in accounting the costs of purchasing a voucher are included in other expenses, reflect the permanent tax liability (clause 7 of PBU 18/02).

An example of how transactions related to the purchase and issuance of a voucher are reflected in accounting and taxation. The general regime organization purchased the ticket independently

On May 18, 2015, Alpha LLC purchased a trip to the sanatorium for the organization’s manager A.S. Kondratieva. The cost of the tour is 23,400 rubles, the duration of the holiday is 21 days.

According to the decision of the founders, “Alpha” pays for the cost of the trip from its own funds.

On June 22, 2015, an Alpha accountant issued a voucher to an employee of the organization.

The following entries were made in the accounting.

May 18 (receiving a voucher from the seller):

Debit 50-3 Credit 76 – 23,400 rub. – a voucher was purchased for an employee of the organization;

Debit 76 Credit 51 – 23,400 rub. – the cost of the tour has been paid to the seller.

June 22 (issuance of a voucher to an employee):

Debit 73 Credit 50-3 – 23,400 rub. – reflects the cost of the voucher issued to the employee;

Debit 91-2 Credit 73 – 23,400 rub. – the cost of the trip was written off at the expense of the organization’s own funds.

In June, the accountant added contributions to the cost of the trip for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases. The accountant calculated insurance premiums at a total rate of 30 percent. The rate for premiums for insurance against accidents and occupational diseases is 0.2 percent. At the same time, the following entries were made in accounting:

Debit 91-2 Credit 69 subaccount “Settlements with the Pension Fund” – 5148 rubles. (RUB 23,400 × 22%) – pension contributions accrued;

Debit 91-2 Credit 69 subaccount “Settlements with the Social Insurance Fund for social insurance contributions” – 678.60 rubles. (RUB 23,400 × 2.9%) – insurance premiums are accrued to the Federal Social Insurance Fund of Russia;

Debit 91-2 Credit 69 subaccount “Settlements with FFOMS” – 1193.40 rubles. (RUB 23,400 × 5.1%) – insurance contributions to the Federal Compulsory Medical Insurance Fund have been calculated;

Debit 91-2 Credit 69 subaccount “Settlements with the Social Insurance Fund for contributions to insurance against accidents and occupational diseases” - 46.80 rubles. (RUB 23,400 × 0.2%) – premiums for insurance against accidents and occupational diseases have been accrued.

Alpha pays income tax monthly and uses the accrual method. The amount spent by an organization on the purchase of a voucher does not reduce its taxable profit. Therefore, on June 30, 2015, Alpha’s accountant recorded a permanent tax liability:

Debit 99 Credit 68 subaccount “Calculations for income tax” – 4680 rubles. (RUB 23,400 × 20%) – reflects the amount of permanent tax liability on the cost of the trip, which does not reduce taxable profit.

When calculating income tax, Alpha's accountant reflected insurance premiums in the amount of RUB 7,066.80 as expenses. (5148 RUR + 678.60 RUR + 1193.40 RUR + 46.80 RUR).

Calculation of insurance premiums

When deciding the issue of charging insurance premiums for the cost of a voucher, it is necessary to take into account whether the recipient of the voucher has an employment relationship with the organization and how its provision is formalized.

The object of taxation of insurance premiums is payments and other remunerations accrued within the framework of labor relations. Thus, if the person for whom the voucher was purchased does not work for the company, then insurance premiums do not need to be charged. Accordingly, fees are not charged for vouchers purchased for:

• former employees;
• children of employees and other family members who do not work for the company;
• disabled people and children under 16 years of age who are not employees of the organization.

In the case where the voucher is provided to a company employee, contributions must be calculated. Since such an operation was carried out within the framework of an employment relationship and such remuneration in favor of the employee is not mentioned in the list of contributions excluded from the calculation base. Consequently, the employee receives remuneration in kind, for which contributions must be calculated.

But when the transfer of a voucher is formalized under a gift agreement, then the obligation to charge contributions does not arise. This was stated in the letter of the Ministry of Health and Social Development of Russia dated February 27, 2010 No. 406-19.

simplified tax system

Organizations with the object of taxation “income reduced by the amount of expenses” do not take into account the cost of vouchers paid from the organization’s funds when calculating the single tax. After all, such expenses are not included in the closed list of expenses given in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. At the same time, organizations that pay a single tax on the difference between income and expenses include in expenses the amounts of insurance premiums accrued on the cost of vouchers (subclause 7, clause 1, article 346.16 of the Tax Code of the Russian Federation).

Organizations that pay a single tax on income do not take into account any expenses when calculating the tax (Clause 1, Article 346.18 of the Tax Code of the Russian Federation).

However, the single tax (advance payment) can be reduced by the amount of contributions to compulsory pension (social, medical) insurance and contributions to insurance against accidents and occupational diseases actually paid (within the limits of accrued amounts) in the period for which the single tax was assessed. In this case, the total amount of the deduction should not exceed 50 percent of the amount of the single tax (advance payment). This is stated in paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation. For more information about what amounts are included in the tax deduction when calculating the single tax, see How to calculate the single income tax using the simplified tax system.

UTII

The object of UTII taxation is imputed income (clause 1 of Article 346.29 of the Tax Code of the Russian Federation). Therefore, expenses associated with paying for travel packages for employees do not affect the calculation of the tax base.

Insurance premiums accrued from the cost of the trip and actually paid (within the accrued amounts) in the period for which the single tax is calculated can be deducted from the amount of the single tax. In this case, the total amount of the deduction should not exceed 50 percent of the UTII amount. This is stated in paragraphs 2 and 2.1 of Article 346.32 of the Tax Code of the Russian Federation. For more information about what amounts are included in the tax deduction when calculating UTII, see How to calculate UTII.

Who can pay for trips?

Who can pay for vouchers is described in detail in the new paragraph 24.2 of Article 255 of the Tax Code of the Russian Federation. A company can pay for spa treatment or vacation for its employees, their spouses, parents, children and wards. In this case, the child, including the adopted one, must be either under the age of 18 years, or between the ages of 18 and 24 years old and at the same time a full-time student of an educational organization.

Similar rules are provided for the ward. He must also not yet be 18 years old or, if he is between 18 and 24 years old and guardianship or trusteeship has been terminated, he must be a full-time student in an educational institution.

OSNO and UTII

Organizations that apply a general taxation system and pay UTII must keep separate records of income and expenses received from different types of activities (clause 9 of Article 274 and clause 7 of Article 346.26 of the Tax Code of the Russian Federation).

However, the cost of a voucher provided to an employee free of charge cannot be taken into account when calculating income tax (Clause 29, Article 270 of the Tax Code of the Russian Federation). The object of UTII taxation is imputed income (clause 1 of Article 346.29 of the Tax Code of the Russian Federation). The organization's expenses do not affect the calculation of this tax. Thus, for tax purposes, there is, as a rule, no need to distribute expenses associated with issuing vouchers to employees between different types of activities.

An exception is the case when an organization compensates the cost of a trip to employees engaged in both types of activities, and contributions to compulsory pension (social, medical) insurance, as well as contributions to insurance against accidents and occupational diseases, are calculated on its cost. Calculate insurance premiums separately depending on the type of activity the payments received by the employee relate to.