To record which transactions account 73 is used. Settlements with personnel for other transactions

Accounting account 73 is an active-passive account “Settlements with personnel for other operations.” Let's consider what transactions account 73 is used to account for, what accounts account 73 corresponds with, as well as typical entries in account 73 using the example of transactions of issuing a loan to an employee, compensation for the use of personal vehicles for business purposes and writing off shortages.

In addition to remuneration or accountable amounts, other situations may arise in an organization regarding the accounting of settlements with personnel, for example, accounting for shortages or the use of personal property. For these purposes, account 73 “Settlements with personnel for other operations” is used.

Let's look at other situations:

• Providing loans;
• Compensation for material damage;
• Payment for the use of personal property (for example, a car);
• Reimbursement for telephone calls;
• Other calculations.

For each situation, you can select a separate subaccount:

Characteristics of account 73 Settlements with personnel for other transactions:

• It is an active-passive account. The debit balance characterizes the debt of the employee, and the credit balance - of the organization;
• Analytical accounting is carried out in the context of enterprise employees.

Correspondence of account 73 with other accounts

Table 1. By debit of account 73:

Table 2. For the credit of account 73:

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Examples of using account 73 in accounting

Example 1. Accounting for a loan to an employee in account 73

On December 1, employee Petrova A.S. A loan in the amount of 70,000 rubles was issued. for a period of 1 year at 6%. The loan is repaid with salary deductions in the amount of RUB 6,000. monthly. The Central Bank refinancing rate was 10%.

Let's make the calculation:

• Interest - 70,000 rubles. * 6% / 366 days a year * 31 calendar days = RUB 355.74;
• Material benefit – 70,000 rubles. * (2/3 * 10% - 6%) / 366 days a year * 31 calendar days = 39.53 rubles;
• Personal income tax – 39.53 * 35% = 13.84 rubles.

The solution to the example with postings to account 73 in the table:

Example 2. Accounting for compensation for the use of a personal car in account 73

Employee Petrov E.P. by agreement with the employer, uses his personal car for business trips. The amount of monthly compensation is set at 2,000 rubles. (within the normal range - 1,200 rubles and 800 rubles in excess of the norm).

Important! Personal income tax is not charged on amounts of compensation for the use of personal property, and these amounts are also not subject to insurance contributions (clause 3 of Article 217 of the Tax Code of the Russian Federation).

Example 3. Shortages were identified during inventory

The trading company Tele Systems Fon LLC carried out an inventory of goods in warehouses as of December 1. As a result of the inventory, a shortage totaling 5,000 rubles was identified. The amount within the limits of natural loss norms was written off as business expenses - 4,000 rubles, the rest - to the guilty parties.

Solution to the example with postings to account 73:

Along with other types of settlements between an institution and its employees, other settlements with employees can also be used. Such settlement transactions are accounted for in special account 73 “Settlements with personnel for other transactions,” the purpose of which is to summarize information regarding all types of settlements with employees of the institution, with the exception of those settlements that relate to wages and settlements made with accountable persons. In the article we will figure out what operations are accounted for on account 73, what transactions are made on account 73.

It is possible to open sub-accounts for the following types of payments to the 73rd accounting account:

• 73.1 “Calculation of loans provided”;
• 73.2 “Calculation for compensation for material damage”;
• 73.3 “Other types of settlements with personnel”, etc.

Payments for loans to personnel (account 73.1)

Calculations in subaccount 73.1 arise in connection with the provision by the administration of the institution of loans for its employees, mainly interest-free (for the purchase of a house, apartment, land plot and other needs). When an employee receives a loan, account 73.1 is debited and cash accounts are credited. If interest is received, then an accounting entry is made for the accrual of interest: debit to account 73.1, credit to account 91.1 “Other expenses and income.”

For the cost of payments received from the employee as repayment of the loan, account 73 is credited with such accounts as 50, 51, 70 “Settlements with personnel for wages”.

The cost of the loan balance is considered a loss and is written off as other expenses in debit to account 91.2 “Other expenses and income.”

Compensation for material damage (account 73.2)

Subaccount 73.2 “Calculation for compensation of material damage” is intended to keep records of settlements with financially responsible persons for established shortages, thefts and settlements with certain persons for compensation of damage caused to inventory items and other types of compensation for damage caused to the institution ( losses due to downtime, etc.).

Collection of amounts to compensate for losses of goods that were established as a result of other goods and materials from persons financially responsible must be carried out in accordance with the Labor Code of the Russian Federation.

Financial liability for damage caused to the institution in the course of work activities is assigned to the employee if the damage was caused through his fault. Recovery of the cost of damage, which does not exceed the amount of average monthly earnings, is carried out on the basis of an order from the employer, which must be made no later than a month from the moment the amount of damage caused was established. If the monthly period has expired or the employee does not agree to voluntary compensation for damage, and its cost is higher than the employee’s average monthly earnings, recovery will be carried out in court.

When making each salary payment, the total cost of all deductions should not exceed 20%, and in some cases provided for by law, 50% of the monthly salary due to the employee. The amount of deductions from wages in case of serving correctional labor cannot exceed 70%.

In this case, the following accounting entries are made: Debit account 73.2 (for the amount that is subject to collection), Credit account 94 “Shortages and losses from damage to valuables” and (for shortages of inventory items), account 28 “Defects in production” (damage, due to defective goods), etc.

In the credit of account 73.2, entries are made in correspondence with the following accounts: for keeping records of funds - for the amounts of payments made; 70 “Settlements with employees for wages” - for amounts that are withheld from the amount of wages; 94 “Losses and shortages due to damage to valuables” - for amounts for written-off shortages, in case of refusal to recover in case of an unfounded claim.

Postings to account 73.2:

Read more about financial liability and the procedure for compensation of material damage by an employee to an employer.

Other settlements with personnel (account 73.3)

A subaccount such as 73.3 “Other settlements with personnel” takes into account settlements with employees for transactions that are not provided for in other subaccounts (for example, settlements on shares (shares) purchased by participants in the event of their re-sale; settlements for the sale of residential buildings , for uniforms, if certain categories of employees must wear them, while purchasing them for a fee through installment payments, etc.). The debit of this subaccount reflects the amount from the organization's resale of its shares or shares in the assessment of the resale price. Subaccount 73-3 is debited for the amount of the nominal value and account 81 “Own shares, shares” is credited. The difference that arose between the costs of repurchasing shares (shares) - actual and their value - nominal, is charged to account 91 “Other expenses and income”.

Characteristics of the count. 73: active or passive

In accounting, account 73 “Settlements with personnel for other transactions” is used to record data on the amounts of other payments made by the enterprise in favor of employees. This provision is enshrined in the Chart of Accounts, approved by order of the Ministry of Finance dated October 31, 2000 No. 94n.

This accounting tool was created to display certain situations that arise in an organization:

• issuing a loan, financial assistance, compensation payment to an employee;
• making deductions for material shortages;
• payment of damages for using the car;
• reimbursement of telephone costs, etc.

To correctly reflect transactions, you need to know the answer to the question, active or passive account 73 .

Account 73 is considered active-passive, that is, the balance can be either debit or credit, displaying information on funds and sources. If the balance is in debit, this means that the employee has a debt to the company.

Synthetic accounting for account 73 is maintained in the order journal.

Don't know your rights?

Based on the results of settlements with company employees for other transactions, the balance should be taken into account when forming the balance sheet. In this case, the following nuances should be taken into account:

1. All inventory items, property of the organization, and cash are classified as active accounts.
2. Receipts of funds (income) must be classified as passive.

In order to detail account transactions, analytical accounting for account 73 is maintained for each employee separately.

Legislative basis

When making payments to employees, the enterprise's accounting department uses account 73 in certain cases listed above. All operations must be carried out in accordance with regulations:

1. Loans are issued on the basis of a concluded contract in accordance with Art. 808 of the Civil Code of the Russian Federation.
2. In accordance with Art. 212 of the Tax Code of the Russian Federation determines the tax base, calculates and pays the income tax of individuals within the limits of the organization’s responsibilities as a tax agent.
3. The provision of financial assistance occurs upon the individual application of the employee and upon the decision of management. This type of payment does not fall into the category of production and incentive payments according to Art. 144 Labor Code of the Russian Federation. When calculating mandatory payments, the total amount of financial assistance is not included in the tax base for income tax in accordance with clause 23 of Art. 270 Tax Code of the Russian Federation.
4. For remunerations in the amount of no more than 4,000 rubles, personal income tax benefits are provided. This action is regulated by clause 28 of Art. 217 Tax Code of the Russian Federation.

Subaccounts according to the Chart of Accounts

According to the current Chart of Accounts, the following subaccounts can be opened for account 73:

• 1 “Calculations for loans provided” - used when the company issues a cash loan to an employee. For example, an employer provides a loan to an employee to improve living conditions (purchase or construction of housing), to purchase a summer cottage or house, or to run a household. The provision of a loan is reflected in accounting after the fact that funds are issued to the employee through the company’s cash desk or after the money is transferred to his bank account. It is possible that a loan is provided at interest. Their amount must be included monthly in other income.
• 2 “Calculations for compensation for material damage” - applies in cases where an employee must compensate for material damage caused to the company. A similar situation can arise in the event of a shortage or theft of funds, goods and materials, the release of defective products, etc. Financial liability arises only when damage is caused by the fault of an employee during the performance of his job duties. As a rule, the amount of damage is limited to the average monthly salary of the employee. But sometimes an employee has to compensate for damages in excess of wages in accordance with Art. 243 Labor Code of the Russian Federation. Only direct damage is taken into account (lost income is not taken into account).
• 3 “Other settlements with personnel” - intended for all other operations. For example, a subaccount can be used when using personal property of employees.

Examples of postings, reflected in the balance sheet

Below are typical transactions for account 73 using its subaccount 73.1:

• Dt 73.1 Kt 50 - issuing an advance to an employee for the purchase of livestock;
• Dt 73.1 Kt 51 - borrowed funds for the construction of a house were transferred to the employee’s bank account;
• Dt 73.1 Kt 10 - provision of a loan to an employee in the form of construction materials;
• Dt 73.1 Kt 91 - accrual of interest for the use of borrowed funds;
• Dt 50 Kt 73.1 - receipt of funds to the enterprise’s cash desk to repay the debt;
• Dt 51 Kt 73.1 - transfer of funds to pay for the loan to the organization’s current account;
• Dt 70 Kt 73.1 - deduction from the employee’s earnings of the amount of borrowed funds and interest;
• Dt 91.2 Kt 73.1 - writing off the amount of unrepaid debt for company expenses.

From the above entries it is clear that the company has the right to withhold the amount of debt from the employee’s wages. The total amount of deductions should not be more than 20% of earnings. If the employee has previously written an application to repay the debt on account of salary (the amount is arbitrary at the request of the employee), the employer can withhold an amount in excess of 20% in accordance with the document.

The occurrence of employee debt to the enterprise is reflected in the enterprise’s balance sheet in line 1230 “Accounts receivable”. The amount is included in this line regardless of the period during which loan payments are expected.

***

Account 73 in accounting is an accounting tool for displaying transactions for mutual settlements with enterprise personnel. Account 73 is active-passive: it can have both a debit and a credit balance. Three sub-accounts can be opened to account 73 in order to provide deeper detail of the transactions performed for each employee of the enterprise: settlements for loans, settlements for damages and other settlements with employees. The main entries in account 73 reflect the provision of loans (other funds) to employees or their repayment of debt. Settlements with personnel for wages on account 73 are not taken into account. The execution of transactions on this account is regulated by the Tax, Civil and Labor Codes of the Russian Federation and other regulatory documents.

We talked about and cited in a separate consultation. In this material we will talk about how to keep records of settlements with employees for other transactions.

Account 73 “Settlements with personnel for other operations”

To maintain accounting records of all types of settlements with employees, except for settlements for wages and settlements with accountable persons, account 73 “Settlements with personnel for other transactions” is used (Order of the Ministry of Finance dated October 31, 2000 No. 94n). Let us remind you that accounting of settlements for wages and with accountable persons is carried out respectively on account 70 “Settlements with personnel for wages” and account 71 “Settlements with accountable persons”. It must be borne in mind that accounting account 73 is an active-passive account, like accounts 70, 71.

• 73-1 “Settlements for loans provided”;
• 73-2 “Calculations for compensation for material damage.”

Accordingly, subaccount 73-1 keeps records of settlements with employees for loans provided to them (for example, for housing construction or starting a household).

And subaccount 73-2 takes into account settlements with employees for compensation for material damage that they caused to the organization as a result of shortages and theft of property, defects, etc.

Analytical accounting on account 73 must be maintained for each employee of the organization.

Typical transactions for account 73

Here are the main accounting records for accounting for settlements with personnel for other transactions.

Lately, organizations often have a need to use account 73 “Settlements with personnel for other transactions” when making payments to personnel. This can happen in cases of issuing loans to employees, providing them with financial assistance, paying compensation for the use of employees’ property for business purposes, etc. Let’s look at the nuances of these payments.

Issuance of loans to employees

Sometimes organizations provide loans to their employees on preferential terms.

When issuing a loan to an employee, the organization must enter into a written agreement with him. (clause 1 of article 808 of the Civil Code of the Russian Federation)

The relations of the parties when concluding a loan agreement are regulated by Ch. 42 of the Civil Code.

When issuing a loan, you need to pay attention to the procedure for determining the tax base for personal income tax when an employee receives it. As a general rule, when calculating the tax base, all income of the taxpayer is taken into account, including income in the form of material benefits. The material benefit received from savings on interest for the taxpayer’s use of borrowed funds received from organizations or individual entrepreneurs is determined according to the rules of Article 212 of the Tax Code of the Russian Federation. The personal income tax rate for material benefits differs from the general one and is 35% (clause 2 of article 224 of the Tax Code of the Russian Federation).

In accordance with paragraph 2 of Article 212 of the Tax Code of the Russian Federation, the tax base for material benefits is defined as the excess of the amount of interest for the use of borrowed funds expressed in rubles, calculated on the basis of 2/3 of the current refinancing rate established by the Central Bank of the Russian Federation on the date of actual receipt of income, over the amount of interest , calculated based on the terms of the contract.

If the loan is issued in a foreign currency, then the material benefit is the amount of excess interest calculated on the basis of 9% per annum over the interest calculated on the basis of the terms of the agreement.

The organization as a tax agent is obliged to determine the base for personal income tax, calculate the tax and pay it to the budget (clause 2 of Article 212 of the Tax Code of the Russian Federation).

Please note that for personal income tax purposes, deductions made by order of an employee do not reduce the tax base (Clause 1, Article 210 of the Tax Code of the Russian Federation). That is, you first need to calculate income tax on payments to the employee and only then withhold interest.

Based on subparagraph 3 of paragraph 1 of Article 223 of the Tax Code of the Russian Federation, the date of actual receipt of income in the form of material benefits is defined as the day the taxpayer pays interest on the borrowed funds received.

Accordingly, if interest on a loan is not paid in a tax period, income in the form of material benefits subject to personal income tax does not arise in this tax period. This conclusion is stated in the letter of the Ministry of Finance of Russia dated February 1, 2010 No. 03-04-08/6-18.

An issued and repaid loan for profit tax purposes is not taken into account either in the expenses or in the income of the organization (clause 10, clause 1, article 251 and clause 12, article 270 of the Tax Code of the Russian Federation).

As for the amount of interest due to the organization, they will be non-operating income and will be subject to income tax (clause 6 of Article 250 of the Tax Code of the Russian Federation). The recognition of such income depends on the accounting method. If the company uses the accrual method, then interest should be included in income on a monthly basis (clause 6 of Article 271 and paragraph 2 of clause 4 of Article 328 of the Tax Code of the Russian Federation).

Under the cash method, the date of receipt of any income, including in the form of interest, is recognized as the day the funds are received in a bank account or at the cash desk (clause 2 of Article 273 of the Tax Code of the Russian Federation).

Let's give an example of how to reflect in accounting the operation of issuing a loan to an employee, accounting for interest and repaying money.

The procedure for accounting for interest is explained in Letter of the Ministry of Finance of Russia dated January 24, 2011 No. 07-02-18/01.

Example

On August 1, Lyutik LLC issued a loan in the amount of 100,000 rubles for ten months to the manager of the organization, V.V. Sidorov. by transferring to his salary card. The debt repayment period is January 31 of the following year. The loan was issued at 5% per annum. According to the terms of the agreement, the loan is repaid in equal monthly installments, and interest is repaid on the date of repayment of the debt. According to the employee, both the debt and interest are withheld from his salary. The company uses the accrual method.

Let us assume that for the entire period of validity of the loan agreement, the refinancing rate of the Central Bank of Russia remained unchanged and amounted to 8%.

Since the employee is required to pay interest once upon repayment of the last part of the loan, the tax base for material benefits is determined on the date of payment of interest - January 31.

The amount of interest calculated based on the terms of the agreement is equal to 2,506.85 rubles (100,000 rubles x 5%: 365 days x 183 days).

The amount of interest calculated based on 2/3 of the refinancing rate will be 2,673.97 rubles (100,000 rubles x 8% x 2/3: 365 days x 183 days).

The tax base is 167.12 rubles (2673.97 rubles - 2506.85 rubles).

Personal income tax, which the organization is obliged to withhold from income, is equal to 58 rubles. (RUB 167.12 x 35%). According to paragraph 4 of Article 225 of the Tax Code of the Russian Federation, the amount of tax is determined in full rubles - less than 50 kopecks. is discarded, and 50 kopecks or more are rounded up to a full ruble.

Debit 73-1 Credit 51

100,000 rubles - a loan was issued to an employee by transferring to his salary card.

Monthly for 6 months:

Debit 70 Credit 73-1

16,666.67 rubles - monthly deduction of the amount of debt from the employee’s salary;

Debit 73-1 Credit 91-1

417.81 rubles - interest accrued under the loan agreement.

Debit 70 Credit 73-1

19,173.52 rubles - the last loan payment and accrued interest are withheld from the employee’s salary;

Debit 70 Credit 68

58 rubles - personal income tax withheld from material benefits;

Debit 68 Credit 51

58 rubles - personal income tax is transferred to the budget.

Material aid

Organizations can pay employees financial assistance upon the occurrence of certain events (birth of a child, anniversary, illness, etc.), that is, its payment is not related to the performance of labor functions by these employees. Financial assistance is paid only at the request of the employer.

As a rule, the provision of financial assistance is not provided for in an employment or collective agreement. The decision on its payment is made by the head of the organization based on the employee’s application, which indicates the reasons for seeking help (with the attachment of relevant documents). Payment of financial assistance is made on the basis of the resolution of the head on the application or on the basis of the relevant order. The order is drawn up in any form, it indicates the amount of financial assistance, the period and source of payment.

Material assistance, in its essence, does not relate to the wage system, and is not of a production or incentive nature (Article 144 of the Labor Code of the Russian Federation). In accordance with paragraph 23 of Article 270 of the Tax Code of the Russian Federation, when determining the base for calculating income tax, amounts of financial assistance are not taken into account.

Also, in accordance with paragraph 28 of Article 217 of the Tax Code of the Russian Federation, financial assistance in an amount not exceeding 4,000 rubles per year per employee is not subject to personal income tax. Assistance provided in excess of this amount is taxed in accordance with the generally established procedure. In addition, the entire amount of financial assistance is exempt from taxation if it is paid (clause 8 of Article 217 of the Tax Code of the Russian Federation):

• to taxpayers in connection with a natural disaster or other emergency circumstances in order to compensate for material damage or harm to health;
• family members of a deceased employee or an employee in connection with the death of members of his family;
• employees (parents, adoptive parents, guardians) at the birth (adoption) of a child.

The amount of financial assistance paid at the birth (adoption) of a child is exempt from taxation provided that it is no more than 50,000 rubles for each child and is paid within the first year after his birth.

It is important that these payments are one-time and that employees provide the organization with documents confirming their right to receive these payments. For example, a copy of a family member's death certificate or a copy of a birth certificate, etc.

Also, insurance premiums are not charged on amounts of one-time financial assistance provided to:

• to individuals in connection with a natural disaster or other emergency in order to compensate for material damage or harm to health caused to them;
• individuals who have suffered from terrorist attacks on the territory of the Russian Federation;
• employees (parents, adoptive parents, guardians) at the birth (adoption) of a child. On this basis, financial assistance in the amount of no more than 50,000 rubles is exempt from insurance premiums. for each child, provided that it is paid within the first year after the birth (adoption) of the child;
• to an employee in connection with the death of a member (members) of his family.

According to subparagraph 11 of paragraph 1 of Article 9 of the Law of July 24, 2009 No. 212-FZ, amounts of financial assistance provided by employers to their employees that do not exceed 4,000 rubles per employee per billing period (calendar year) are also not subject to insurance contributions. Insurance premiums must be charged on amounts exceeding the established limit.

It is necessary to take into account that in accounting financial assistance is recognized as part of other expenses, but in tax accounting it is not, as a result of which the organization has a permanent difference, which corresponds to a permanent tax liability (PNO) (clauses 4, 7 of the Accounting Regulations PBU 18 /02 “Accounting for calculations of corporate income tax”, approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n).

Let's give an example of how a transaction for issuing financial assistance to an employee is reflected in the accounting records.

Example

In March 2011, an employee of the organization was paid financial assistance in the amount of 15,000 rubles in connection with the theft of a wallet.

These transactions are reflected in accounting as follows.

Debit 91-2 Credit 73

15,000 rubles - financial assistance was awarded to the employee.

Debit 73 Credit 68-1

1430 rubles - personal income tax is withheld from the employee’s income. ((RUB 15,000-RUB 4,000)x13%)

Debit 99 Credit 68-2

3,000 rubles – PNO reflected (15,000 rubles x 20%);

Debit 73 Credit 50

13,570 rubles – financial assistance was paid to the employee minus the withheld personal income tax.

Debit 20 Credit 69

3762 rubles - insurance premiums accrued.

Compensation for the use of personal property for business purposes

Often, employees, with the consent or knowledge of the employer, use personal property for business purposes, for example, their own vehicle or telephone. In this case, the employer must pay compensation for the use of property, as well as reimburse the employee for expenses incurred (Article 188 of the Labor Code of the Russian Federation).

The most important document that must be drawn up is an agreement on the use of the employee’s personal property in the interests of the employer. Since, according to paragraph 21 of Article 270 of the Tax Code of the Russian Federation, income tax expenses do not take into account all types of employee benefits provided in addition to remunerations paid on the basis of employment contracts, it is better that the agreement be part of the employment contract (for example, an appendix to it). It does not matter whether the employment contract and the agreement attached to it constitute one document or not.

The agreement must indicate:

1) type of property used and its characteristics;

2) employee rights in relation to property;

3) procedure for using property;

4) the amount of compensation for use (in a fixed amount or the procedure for determining it);

5) procedure for reimbursement of costs associated with use;

6) period of use of the property.

Labor legislation does not limit the right of the employee and the employer to establish any amount of compensation by agreement.

Tax legislation directly limits only the amount of compensation for the use of a personal car, taken into account in income tax expenses (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation).

The specified expenses for profit tax purposes are accepted within the limits established by the Decree of the Government of the Russian Federation of February 8, 2002 No. 92 “On establishing standards for expenses of organizations for the payment of compensation for the use of personal cars for business trips.”

In accordance with paragraph 1 of Decree of the Government of the Russian Federation No. 92, the rate of expenses for organizations to pay compensation is set at 1,200 rubles per month for passenger cars with an engine capacity of up to 2,000 cubic meters. cm inclusive, for passenger cars with engine capacity over 2000 cc. see the organization's expenses for payment of compensation are set at 1,500 rubles per month.

Additionally, reimbursable expenses for the use of a personal passenger car for business purposes, in the situation under consideration in the form of reimbursement of the cost of consumed fuels and lubricants, are not taken into account for the purpose of calculating income tax (Clause 38 of Article 270 of the Tax Code of the Russian Federation)

Compensation paid for the use of personal property of an employee other than a car can be taken into account when taxing profits in full.

However, the amount of compensation that would correspond to the amount of accrued depreciation on property in accordance with the provisions of Chapter 25 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated December 31, 2004 No. 03-03-01-04/1/194) will be considered economically justified.

Example

An organization's accountant works on his own computer and the organization pays him compensation for using his personal computer for business purposes.

The amount of compensation is determined by agreement of the parties in the amount of 5,000 rubles. At the same time, the market value of a computer is approximately 30,000 rubles.

Let's estimate the amount of depreciation for this computer in accordance with the 2nd depreciation group (which currently includes computer equipment in accordance with the OS Classification). It will range from 833 to 1200 rubles per month.

Thus, the amount of compensation paid to the accountant exceeds the amount of depreciation by approximately 10 times. Therefore, during an audit, tax authorities will most likely consider expenses in the form of such compensation to be economically unjustified.

Compensation for the use of personal property for business purposes in full is not subject to either insurance contributions (clause “and” clause 2, part 1, article 9 of Law N 212-FZ), or personal income tax (clause 3, article 217 of the Tax Code of the Russian Federation) ). Regarding the imposition of personal income tax on compensation for the use of a personal car for business purposes, a letter from the Ministry of Finance of the Russian Federation dated March 24, 2010 N 03-04-06/6-47 appeared, in which the Ministry of Finance indicated that since Ch. 23 of the Tax Code of the Russian Federation does not contain compensation standards for the use of an employee’s personal property in the interests of the employer, then one should be guided by the provisions of the Labor Code of the Russian Federation. Consequently, payments to an employee for the use of personal property in the interests of the employer are not subject to personal income tax in accordance with the terms of the employment contract.

On the issue of taxation of insurance premiums, there is a letter from the Ministry of Health and Social Development of the Russian Federation dated March 12, 2010 N 550-19.

In order for compensation for the use of personal property to be considered economically justified and not be forced to impose salary taxes, the organization must have documents available (Letter of the Federal Tax Service of the Russian Federation dated January 27, 2010 No. MN-17-3/15@) :

• written agreement
• order of the head of the institution;
• job descriptions (for example, the use of a personal car, walkie-talkie or mobile phone is associated with constant business travel and being away from populated areas);
• documents confirming expenses (waybills, detailed invoices of telecom operators, repairs, upgrades, purchase of components and consumables, fuel and lubricants, etc.), or copies thereof;
• documents confirming ownership of the property used (copy of registration certificate, power of attorney, contract).

Let us give an example of recording in accounting a transaction involving the payment of compensation to an employee for the use of personal property for business purposes.

Example

The organization, on the basis of an order from the manager, reimburses an employee who uses a personal car to deliver products to consumers for the cost of fuel and lubricants upon presentation of supporting documents. The amount of expenses for fuel and lubricants is reimbursed in addition to compensation for the use of the car, paid within the limits established by law.

In May 2011, the employee was accrued and paid compensation in the amount of 1,200 rubles and the cost of gasoline consumed for this month was reimbursed according to waybills in the amount of 3,000 rubles.

Based on paragraphs 4 and 7 of PBU 18/02, the amount of compensation for the use of personal cars in excess of the norms established by Decree of the Government of the Russian Federation N 92 forms a permanent difference in accounting and, accordingly, a permanent tax liability.

In addition, if the dates of accrual and payment of compensation to the employee fall on different reporting periods, then deductible temporary differences and corresponding deferred tax assets will arise in accounting (clauses 8, 11, 14 of PBU 18/02).

These transactions are reflected in accounting as follows.

Debit 44 Credit 73

1200 rubles – compensation was accrued to the employee for the use of personal transport for business purposes.

Debit 73 Credit 50

1200 rubles – compensation was paid to the employee for using personal transport for business purposes.

Debit 44 Credit 73

3,000 rubles - the cost of fuel and lubricants consumed by the employee is reflected as part of sales expenses.

Debit 73 Credit 50

3,000 rubles – the employee is reimbursed for the cost of the fuel and lubricants he consumed.

Debit 99 Credit 68

600 rubles – PNO reflected (3,000 rubles x 20%);

Samkova Nadezhda Aleksandrovna,
Leading expert-consultant on taxation, tax consultant of the ELKOD group of companies, member of the IPBR, member of the Chamber of Tax Consultants