Question about accounting for work books and their inserts. At one seminar, I heard that the cost of a work book/insert must be kept from wages employee, and also that this amount is income for the organization (IP), as a result, this amount must be subject to the simplified tax system (I have a simplified tax system of 6%). The question is, is this true? If so, then where should we look for the logic, because these TC/inserts must be purchased at the expense of the organization (IP), respectively, these are our costs, not income. ?
Answer
Withholding fees is the right, not the obligation of the organization.
When issuing a work book to an employee, the organization will provide the work book form and insert (Rules, approved).
According to Letter of the Ministry of Finance of Russia dated September 26, 2007 No. 07-05-06/242, the payment received from an employee is recognized as non-operating income of the organization. Based on this clarification, the organization, on the date of receipt of funds from an employee, recognizes income on the basis of Art. 250, paragraph 1, art. 346.15 Tax Code of the Russian Federation.
Expenses for the purchase of work book forms and an insert in it are not taken into account under the object of taxation “income”.
However, the organization may not charge a fee for the work book form and insert.
But such a condition must be enshrined in local act organizations. In this case
the employee receives income in kind, from which personal income tax must be withheld (Tax Code of the Russian Federation).
Providing an employee with a work book and an insert free of charge can be qualified as the issuance of a gift. Income in the form of gifts is exempt from personal income tax in an amount not exceeding 4,000 rubles. in a year ().
The rationale for this position is given below. in the materials of the Glavbukh System.
Form fee
When issuing a work book to an employee, the organization pays for a form (Rules approved).* The fee for the work book form is charged to an employee hired for the first time. And the fee for the insert form is from an employee who has run out of all the pages of the work book in the “Work Information” section. The employee can pay the money in cash using a receipt order or transfer it to the organization’s account through a bank.
Situation: Is it possible to deduct the cost of a work record form from the salary at the request of an employee*
Yes, you can.
The organization has the right to demand that the employee reimburse the cost of the work book issued to him (Rules approved). *He can do this in a form convenient for him. An employee can repay the debt by paying money to the cashier or transferring it to the organization’s account. In addition, he has the right to ask to reduce the amount of salary due to him for payment. An employee can dispose of his unpaid salary, since accruals for time worked are his property (clause and article 209 of the Civil Code of the Russian Federation).
Keep in mind that without such a statement from the employee, you do not have the right to deduct the cost of the form from the salary. Indisputable deductions are made only in the cases listed in articles and Labor Code RF. The list of these cases is exhaustive and the issuance of a work book form is not among them.
Free form
Issue employment record forms to employees free of charge if:*
- an emergency occurred (fire, flood), as a result of which the employees’ work books were damaged;
- The work record form was spoiled by an employee of the organization responsible for personnel records during the initial filling.
This procedure is confirmed by the Ministry of Finance of Russia in letters.
With regard to the deduction of personal income tax from the cost of a work book issued to an employee free of charge, the following must be taken into account.
If an organization issues a work book to an employee free of charge, then he has income in kind, from which personal income tax must be withheld (, Tax Code of the Russian Federation,). At the same time, the work book is transferred to the employee free of charge. This basis allows us to conclude that a gift agreement has been concluded between the employee and the organization. Such an agreement can be concluded either verbally or verbally. writing. This is stated in Article 572 of the Civil Code of the Russian Federation. In this case, providing an employee with a work book free of charge can be qualified as a gift. Income in the form of gifts is exempt from personal income tax in an amount not exceeding 4,000 rubles. in a year (). Similar explanations are contained in .*
Accounting and taxes
In commercial organizations
Situation: How commercial organization reflect in accounting and taxation the acquisition and issuance of a new work book to an employee. The organization applies common system taxation*
The procedure for accounting and taxation of transactions related to the provision of work books to employees is not regulated by law.
The right of an organization to charge an employee a fee for issuing a work book is provided for in the Rules approved.
In accounting, the cost of purchased work books can be taken into account as part of:
- materials on the same name (as assets used for management needs ()) with subsequent write-off to other expenses;
- products to "Products".
More the right way reflection is the accounting of books as materials. This is explained as follows. The sale of work books for ordinary organizations is not the main activity. Organizations provide themselves with such forms on a contractual basis for a fee (Rules approved). In this case, work record forms can be purchased directly from the Goznak association, as well as from distributors that meet the requirements of this association (clause and Procedure approved).
Simultaneously with the posting of the work record forms, reflect them on the “Strict reporting forms” in the conditional assessment (Rules approved).
When you receive the forms, please make the following notes:
Debit 10 Credit 60
– work books have been capitalized;
Debit 19 Credit 60
– reflects the amount of VAT presented by the supplier;
Debit 68 subaccount “VAT calculations” Credit 19
– the amount of VAT presented by the supplier is accepted for deduction;
Debit 006
– forms of work record books are accepted for registration.
If an organization charges a fee for issuing work books, the transaction is reflected in “Settlements with personnel for other transactions.” If an organization deducts payment for a work book form from an employee’s salary, use “Settlements with personnel for wages.”*
The issuance of work books and their inserts to employees of the organization is recognized as the sale of goods. Therefore, VAT must be paid on such a transaction. This conclusion follows from the provisions of paragraph 1 of Article 146 of the Tax Code of the Russian Federation and is confirmed in. In this case, the employee pays the organization the cost of the work book including VAT (letters from the Ministry of Finance of Russia and).
In accounting, operations for issuing work books and their inserts to employees and receiving payment for the forms are reflected in the following entries:
Debit 50 (51, 70) Credit 73
– the cost of the issued work book was reimbursed (including VAT);
Debit 73 Credit 91-1
– income is recognized in the amount of payment received for the work book form (including VAT);*
– VAT is charged on the reimbursement of the cost (sale) of the work book by the employee (if the organization is a tax payer);
Debit 91-2 Credit 10
– the cost of work books transferred to an employee of the organization is written off.
When transferring work books and their inserts to employees free of charge, make the following entries in accounting:
Debit 91-2 Credit 10
– the cost of work books transferred free of charge has been written off;
Debit 91-2 Credit 68 subaccount “VAT calculations”
– VAT is charged on the gratuitous transfer of work books to employees (if the organization is a tax payer).
You can write off the work book form (the insert for it) on the day it is issued to the employee. In this case, the date of issue should not be considered the day of dismissal of the employee, but the day when the work book is opened on the basis of Article 65 of the Labor Code of the Russian Federation.
Credit 006
– the forms of work books (their inserts) have been written off.
Ivan Shklovets
Deputy Head Federal service on labor and employment
2. LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN DATED 26.09.2007 No. 07-05-06/242
“Income arising from the issuance of work books and inserts for them are taken into account when determining the tax base for income tax as non-operating in accordance with the provisions of Article 250 of the Tax Code of the Russian Federation.* Non-operating income includes all other income that is not income from sales. In particular, these are:* A complete list of non-operating income is given in the Tax Code of the Russian Federation (). It is open. This means that types of income not directly named in it also increase the single tax base when simplified.* Elena Popova, State Advisor to the Tax Service of the Russian Federation, 1st rank * This is how part of the material is highlighted that will help you make the right decision.
This procedure is provided paragraph 1 of article 346.15 of the Tax Code of the Russian Federation.
Colleagues! Does anyone know if it is possible not to charge employees for a work book form? And what will happen? They seem to be inexpensive - it’s inconvenient to ask employees to reimburse the money, and it’s more hassle.
Answer
Dear traciata. Be sure to take money. This is required by clause 47 of the Rules for maintaining work books. I heard that you don't have to take it.
Only this needs to be spelled out in some local act.
Ksyu, is it written somewhere that this can be done? Here is information for you, I think you will find answers to your questions in it.
How to record and store work books
A.Yu. Vasenina
editor-in-chief of the magazine "Personnel Business"
When issuing a work book for an employee, charge him a fee for the form (clause 47 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225). The fee for the work book form is charged to an employee hired for the first time. And the fee for the insert form is from an employee who has run out of all the pages of the work book in the “Work Information” section. The employee must pay in cash according to the receipt order or transfer money to the company's current account through a bank.
Situation: is it possible to deduct the cost of a work record form from the salary at the request of an employee?
Yes, you can.
The employee is obliged to reimburse the company for the cost of the form (clause 47 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225). He can do this in a form convenient for him. An employee can repay the debt by paying money to the cashier or transferring it to the company's bank account. In addition, he has the right to ask to reduce the amount of salary due to him for payment. An employee can dispose of his unpaid salary, since accruals for time worked are his property (Article 1, paragraphs 1 and 2 of Article 209 of the Civil Code of the Russian Federation).
Keep in mind that without such a statement from the employee, you do not have the right to deduct the cost of the form from the salary. Indisputable deductions are made only in the cases listed in Articles 137 and 248 of the Labor Code of the Russian Federation. The list of these cases is exhaustive and the issuance of a work book form is not among them.
Issue employment record forms to employees free of charge if:
– an emergency occurred (fire, flood), as a result of which the employees’ work books were damaged;
– the work book form was spoiled by the company employee responsible for personnel records during the initial filling out.
This is stated in paragraphs 34 and 48 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225.
Write off damaged work record forms and their inserts using an act on the write-off of strict reporting forms.
Situation: is it possible not to charge an employee for a work book form?
Yes, you can.
But such a condition must be fixed in the local normative act firms (for example, in the Rules labor regulations or in the order of the manager).
Keep in mind that if you decide not to deduct the cost of the form from the employee, then in this case the costs cannot be accepted for the purpose of tax accounting(Clause 16, Article 270 of the Tax Code of the Russian Federation).
Situation: is it necessary to use cash register equipment when accepting payment from an employee for a work book form?
No no need.
If a company issues a work book to an employee or issues a duplicate, the employee is obliged to reimburse the company for the cost of the form (clause 47 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225). An employee can do this, for example, through the company's cash desk.
If the company makes cash payments or payments using plastic cards, she must use CCP. However, such an obligation applies only to cases of sale of goods, performance of work or provision of services. Such rules are established in paragraph 1 of Article 2 of the Law of May 22, 2003 No. 54-FZ. The issuance of a work book is not a trade operation - it is the responsibility of the company established by labor legislation (Article 65 of the Labor Code of the Russian Federation).
When purchasing work record forms, the company incurs certain expenses. By charging an employee a fee for the work book form, the company reimburses its costs. Therefore, in this case, use CCT (punch cash receipt) no need. Fine the company for non-use cash register equipment(Article 14.5 of the Code of Administrative Offenses of the Russian Federation) tax office can not. A similar conclusion is contained, in particular, in the resolution of the Federal Antimonopoly Service of the North-Western District dated March 2, 2007 No. A56-44214/2006.
Situation: how to reflect in accounting and taxation the acquisition and issuance of a new work book to an employee. The company applies a general taxation system
The procedure for accounting and taxation of transactions related to the provision of work books to employees is not regulated by law.
Collection of fees from an employee for registration of a work book is provided for in paragraph 47 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225.
In accounting, the cost of purchased work books can be taken into account as part of:
– materials on account 10 of the same name (as assets used for management needs (clause 2 of PBU 5/01)) with subsequent write-off to other expenses;
– goods on account 41 “Goods”.
A more correct way of reflection is to take books into account as materials. This is explained as follows. The sale of work books for ordinary companies is not the main activity. Firms provide themselves with such forms on a contractual basis for a fee (clause 46 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225). In this case, work record forms can be purchased directly from the Goznak association, as well as from distributors that meet the requirements of this association (clauses 2 and 3 of the Procedure approved by Order of the Ministry of Finance of Russia dated December 22, 2003 No. 117n).
Therefore, account 41, which summarizes information on the availability and movement of inventory items purchased as goods for sale, and account 90 “Sales,” which summarizes information on income and expenses associated with common species activities, it is more convenient for distributors of work records to use.
Other companies that purchase forms of work books and inserts for them for their own needs (for subsequent issuance to employees) can account for these forms in account 10.
Simultaneously with capitalization, reflect the forms of work books on account 006 “Strict reporting forms” in conditional valuation (clause 42 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).
When you receive the forms, please make the following notes:
Debit 10 Credit 60
– work books have been capitalized;
Debit 19 Credit 60
– reflects the amount of VAT presented by the supplier;
Debit 68 subaccount “VAT calculations” Credit 19
– the amount of VAT presented by the supplier is accepted for deduction;
Debit 006
– forms of work record books are accepted for registration.
If a company charges a fee for issuing work books, the transaction is reflected in account 73 “Settlements with personnel for other transactions.” If a company deducts a fee for a work book form from an employee’s salary, use account 70 “Settlements with personnel for wages.”
The issuance of work books and their inserts to employees of the company is recognized as the sale of goods. Therefore, you need to pay VAT on such a transaction (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). In this case, the employee pays the company the cost of the work book (including VAT). The Ministry of Finance of Russia came to this conclusion in letters dated September 26, 2007 No. 07-05-06/242, dated June 13, 2007 No. 03-07-11/159.
In accounting, operations for issuing work books and their inserts to employees and receiving payment for the forms are reflected in the following entries:
Debit 50 (51, 70) Credit 73
– the cost of the issued work book was reimbursed (including VAT);
Debit 73 Credit 91-1
– income is recognized in the amount of payment received for the work book form (including VAT);
– VAT is charged on the reimbursement of the cost (sale) of the work book by the employee (if the company is a tax payer);
Debit 91-2 Credit 10
– the cost of work records transferred to an employee of the company is written off.
When transferring work books and their inserts to employees free of charge, make the following entries in accounting:
Debit 91-2 Credit 10
– the cost of work books transferred free of charge has been written off;
Debit 91-2 Credit 68 subaccount “VAT calculations”
– VAT is charged on the free transfer of work books to employees (if the company is a tax payer).
You can write off the work book form (the insert for it) on the day it is issued to the employee. In this case, the date of issue should not be considered the day of dismissal of the employee, but the day when the work book is opened on the basis of Part 4 of Article 65 of the Labor Code of the Russian Federation.
Credit 006
– the forms of work books (their inserts) have been written off.
Adviсe:
There are arguments that allow a company not to pay VAT on the issuance of a work book (its insert) to an employee. They are as follows.
Firstly, the work book (the insert for it) does not have the characteristics of the goods defined in paragraph 2 of PBU 5/01 and article 38 of the Tax Code of the Russian Federation.
Secondly, providing work books to employees who do not have work experience is the responsibility of the company established by labor legislation (Part 4 of Article 65 of the Labor Code of the Russian Federation).
Thirdly, the amount of payment for the form charged to an employee should not exceed the amount of costs for its acquisition (clause 47 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).
Since, by issuing work books to employees, the company does not pursue the goal of making a profit, such operations cannot be considered as entrepreneurial activity(sale of goods, works, services) (Article 2 of the Civil Code of the Russian Federation). A similar point of view is reflected in the decisions of the Federal Antimonopoly Service of the North-Western District dated October 1, 2003 No. A26-5317/02-28 and dated March 2, 2007 No. A56-44214/2006. Consequently, the issuance of work books (free of charge or for a fee) is not a sale. This means that such an operation is not subject to VAT (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation).
When calculating income tax, the costs of purchasing forms of work books (inserts for them) can be taken into account. Such expenses are economically justified and carried out within the framework of activities aimed at generating income (clause 1 of Article 252 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated September 26, 2007 No. 07-05-06/242). In tax accounting, the cost of the work book is taken into account as part of indirect expenses (paragraph 9, paragraph 1, article 318 of the Tax Code of the Russian Federation). These expenses reduce the tax base for income tax at the time of issuing a work book (insert to it) to an employee of the company (clause 2 of Article 318 of the Tax Code of the Russian Federation).
Include the amount of reimbursement by the employee for the issuance of a work book as part of non-operating income (Article 250 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated September 26, 2007 No. 07-05-06/242).
If the amount of compensation is equal to the cost of the company to purchase the form, the profit is zero. Consequently, the company does not pay income tax (Article 247 of the Tax Code of the Russian Federation).
If a company does not charge an employee for a work book form (for example, in the case of mass loss of books, damage or incorrect initial filling), it will not be able to take into account the costs of its acquisition when calculating income tax (clause 16 of Article 270 of the Tax Code of the Russian Federation) . As a result, due to differences between accounting and tax accounting, a constant difference is formed, with which a constant must be calculated tax liability(clauses 4 and 7 PBU 18/02):
Debit 99 Credit 68 “Calculations for income tax”
– a permanent tax liability is reflected.
Attention!
Do not draw up work books on forms that the employees themselves brought. The company must purchase forms only from their legal distributors.
The producer of work books is the Goznak association, which is controlled by the Ministry of Finance of Russia (clause 2 of the Procedure approved by order of the Ministry of Finance of Russia dated December 22, 2003 No. 117n). The following are authorized to distribute work books: State Unitary Enterprise Glavsnab of the Moscow Government, CJSC Raznosbyt, LLC SpetsBlank.
To obtain work record forms, you must fill out a letter of application on your company’s letterhead to one of these distributors, indicating the number of required forms, or send a request by fax.
If the forms of work books and inserts for them are not purchased from legal distributors, the company and its officials may be fined for violating labor laws (ruling of the Supreme Court of the Russian Federation dated September 6, 2007 No. KAS07-416). The amount of the fine is in this case will be:
– for officials (for example, the head of a company) – from 1000 to 5000 rubles;
– for a company – from 30,000 to 50,000 rubles.
Such penalties are provided for in Article 5.27 of the Code of the Russian Federation on Administrative Offences.
Work books are documents of strict accountability, therefore the legislation defines the procedure for their recording and storage (section VI of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).
Each company is required to maintain special books for recording work records. The first of them is a receipt and expenditure book for recording work book forms and the insert into it (Appendix 2 to the resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69). The second is a book for recording the movement of work books and inserts in them (Appendix 3 to the resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69).
The receipt and expenditure book for recording the forms of the work book and the insert in it is maintained in the accounting department of the company. Make entries in it immediately after receiving the forms from the distributor. In the book, be sure to include information about all transactions related to the acquisition and use of purchased work books and inserts in them, indicating series and numbers. And also enter information about the cost of the forms.
The company's personnel service should keep a record of the movement of work books and inserts in them. But if the enterprise does not have one, then this responsibility is usually assigned to the accounting department. In this book, enter information about the date the employee was hired, his last name, first name, patronymic, series and number of the work book and insert, position, place of work, as well as details of the document on the basis of which the employee was hired.
All sheets in both books must be numbered, laced, certified by the signature of the head of the company, and also sealed with a wax seal or sealed.
This procedure is established in paragraph 41 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225.
Attention!
For the absence of labor books or their incorrect registration, the labor inspectorate may fine the company and its officials
Keep work books in the company as documents of strict accountability and best of all in fireproof safe. If this is not possible, then in a cabinet locked with a key.
At the end of each month, the employee responsible for maintaining work books must submit to the accounting department a report on the availability of forms and the amounts received for issued work books and inserts, with an attachment receipt order.
This procedure is established in paragraph 42 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225.
Situation: who in the company should be responsible for accounting, maintaining and storing work books
IN large company The HR department is usually responsible for maintaining work records. In a small company, due to the lack of an appropriate special division, do similar work may accountants, secretaries or other officials. The appointment of the person responsible for working with work books should be formalized by order of the head of the company in free form (clause 45 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).
When changing the person responsible for working with work books, transfer the work books according to the act of acceptance and transfer of cases. In this case, in the act, indicate not just the number of books, but list their actual composition (names of owners and details). The act must be certified with two signatures - on the one hand, indicate the position and surname of the person who accepted the documents, on the other hand, the person who submitted the documents. If you discover facts about the absence of some work books, draw up an act in which you indicate the reasons for their absence.
Work books and duplicates not received by employees upon dismissal must be kept by the company until the document is requested by the employee or his immediate family (in the event of the employee’s death). Unclaimed - at least 50 years. This procedure and storage periods are provided for in paragraph 43 of the Rules approved by Decree of the Government of the Russian Federation dated April 16, 2003 No. 225 and the list approved by Rosarkhiv dated October 6, 2000.
Work book at the expense of the company
The director ordered not to collect money from employees for forms of work books and inserts for them. Can we write off the cost of the forms as general business expenses?
No, general business expenses do not arise in this case.
According to Article 84.1 of the Labor Code of the Russian Federation, on the day of termination employment contract the employer must issue the employee a work book. This means that the first issued work book or completed insert becomes the property of the employee. But the employer, who is obliged to purchase these forms at his own expense, has the right to charge the employee a fee for the form in the amount of the expenses incurred. This procedure is established by paragraphs 44, 46 and 47 of the Decree of the Government of the Russian Federation of April 16, 2003 No. 225 “On work books”.
By exempting workers from paying for the forms of work books and inserts for them, the company provides the forms free of charge. Purchased forms are accepted for accounting as part of materials, and gratuitous disposal of materials is reflected in the debit of account 91 “Other income and expenses” (clause 11 of PBU 10/99).
Do not forget that the gratuitous transfer of forms is subject to VAT taxation (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation). In addition, the cost of donated forms is not recognized as an expense for profit tax purposes (Clause 16, Article 270 of the Tax Code of the Russian Federation). But you won’t have to withhold personal income tax from employees - gifts worth no more than 4,000 rubles. are not taxed (clause 28, article 217 of the Tax Code of the Russian Federation).
12/04/2007 It’s a strange gift - a work book. Something is not right here. Do gifts also need to be arranged somehow? Especially for you:
Labor as a gift: pros and cons
The employer must always have available required amount work book forms and inserts in it. Therefore, if an employee comes to work who, for one reason or another, does not have such an important document, the personnel officer will not be taken by surprise. For the accountant, in turn, something else is important: will the “newly hired” employee compensate for the cost of the form or will the company simply give it to him? For tax accounting purposes, coupled with contributions to extra-budgetary funds, the issue may not be a cheap one.
As you know, when applying for a job, an employee must present his work record book to the employer, which will be kept by the latter until the “staff employee” finds another source of income. And if suddenly during storage with the data labor document If anything happens, the employer will have to ensure the creation of a duplicate (clauses 31 and 34 of the Rules for maintaining and storing work books, producing work book forms and providing them to employers, approved by government decree No. 225 of April 16, 2003; hereinafter referred to as the Rules).
In addition, a work book must be created even if the employee has not worked anywhere before (Article 65 of the Labor Code, clause 8 of the Rules). Of course, the employer can ask the future employee to buy a clean employment form on his own. However, in this case there is a risk of purchasing a fake. The fact is that only Goznak is authorized to produce employment forms, and only persons who meet the requirements established by the Manufacturer have the right to distribute them. When employers purchase these forms, the likelihood of running into a fake is minimal, because to purchase them, companies enter into an agreement with authorized organizations or entrepreneurs who send employment forms through specialized delivery services for secure printed products. As a last resort, the employer can pick up his purchase from the supplier of work records independently (Procedure for providing employers with work record forms, approved by Order of the Ministry of Finance of December 22, 2003 No. 117n). In addition, paragraph 44 of the Rules directly states that the employer is obliged to constantly have in stock the required number of work book forms and inserts in them. Thus, whether you like it or not, you will have to spend money on purchasing labor.
Another question is that in the future the employer has the right to compensate for what was spent at the expense of the employee on whom the new work book form will be spent (clause 47 of the Rules). The exception is cases when the books are reissued due to their incorrect completion by a personnel employee or if the need to make a duplicate arose due to the fault of the employer himself, namely in the event of a massive loss of work books under force majeure circumstances. In this case, the cost of the new document is not collected from the employee. Although it is absolutely not a fact that under normal conditions, without any force majeure, the employer will begin to collect the cost of the work book from the employee. However, how beneficial is this for the employee?
Benefits for an individual
If an employer spends new forms of work books on employees without collecting their cost from the staff, the question arises about whether the employees receive income, and therefore the need to pay personal income tax. Officials of the financial department drew attention to this point in a letter dated June 1, 2010 No. 03-04-06/6-106. Recalling that not only cash payments, but also benefits in kind are subject to “income” tax, the financiers indicated that the latter includes goods received, work performed in the interests of an individual, or services provided to him free of charge or with partial payment. After all, this is exactly what is provided for in subparagraph 2 of paragraph 2 of Article 211 of the Tax Code. Such legislative provisions allowed officials to conclude that the preparation of new forms of work books, the costs of which the employer does not plan to deduct from the salary in the future, is a gratuitous transfer and is subject to personal income tax. In other words, in such a case, employees will save on the full cost of the work book, but will still lose 13 percent of its price.
However, as the financiers themselves pointed out, by paragraph 28 of Article 217 of the Tax Code, gifts given to employees during the year, the value of which does not exceed 4,000 rubles, are excluded from personal income tax. It is quite difficult to imagine that labor costs will be more expensive than the established limit. If local tax officials doubt that freely issued labor documents are a gift, it will not be so difficult to convince them of this. Firstly, one can easily argue that such a transfer is carried out on the basis of a gift agreement. Let us remind you that this type contract can be expressed orally (if, of course, the value of what is given is within of this agreement will not exceed 3000 rubles, which in our case is irrelevant). Secondly, there will be even fewer questions if the fact that the cost of work books is not collected from employees is provided for in their employment contracts. For example, the following wording may be given: “In the cases specified in paragraph 8 and paragraph 31 of the Rules for maintaining and storing work books, producing work book forms and providing them to employers, approved by Government Decree No. 225 of April 16, 2003, reimbursement of the cost of the forms no work records are produced by the employee.”
Difficult choice
Be that as it may, the cost of purchased work record forms can be included in tax expenses as soon as the employer purchases them. After all, in the end, the presence of clean labor “in reserve” at the enterprise is a legal requirement. Moreover, if the employer does not try to “benefit” the staff and requires them to reimburse the costs of purchasing labor, as is regulated by the Rules, then in the future, as the forms are used, their cost will have to increase taxable profit as non-operating income in accordance with Article 250 of the Tax Code ( letter of the Ministry of Finance dated September 26, 2007 No. 07-05-06/242).
It is quite obvious that if an employee, by decision of the employer, does not reimburse labor costs, then at first glance there is no reason to increase the income tax base by the corresponding amounts. However, in this case the question arises: how legal is it to write off the cost of a book? Of course, upon acquisition, the employer correctly attributed the “price” of the forms to expenses, but with a gratuitous transfer, it turns out that the cost of the gift in the form of labor was written off.
Discussions have been held more than once about how legitimate it is to include the cost of gifts for employees as expenses. Let’s say right away that, as usual, officials did not approve of such a step, while arbitration judges, on the contrary, were not against writing off this type of costs (for example, resolution of the Federal Antimonopoly Service of the Moscow District dated June 17, 2009 No. KA-A40/4234- 09 and FAS Central District dated September 15, 2006 in case No. A64-1004/06-11). However, in the latest explanations, officials changed their anger to mercy. Thus, in a letter dated April 22, 2010 No. 03-03-06/2/79, specialists from the Ministry of Finance indicated that they, in general, are not against the inclusion of gift amounts in expenses. However, to do this, the employer will need to prove that the obligation to present certain values is stipulated in the employment contract.
It is logical that an employer who “forgot” to specify the appropriate conditions in the contract with an employee will have to “restore” to the budget the amounts previously written off from the free form.
However big question how beneficial such a “maneuver” will be to the organization. After all, at stake is the issue of the need to pay contributions to required types pension, social and health insurance. Here's the thing.
The cost of gifts, if you follow the logic of the financial department, should be taken into account when calculating insurance premiums. This is because, being provided for in employment contracts, these amounts are subject to taxation of these types of mandatory payments (clause 3 of Article 7 of Law No. 212-FZ of June 24, 2009; hereinafter referred to as Law No. 212-FZ). In turn, in Article 9 of Law No. 212-FZ, which names payments exempt from contributions, the gratuitous transfer of work books is not mentioned.
In truth, there is still an opportunity to save on fees. And the officials themselves suggested it, though this time from a different department. Thus, the letter of the Ministry of Health and Social Development dated March 5, 2010 No. 473-19 states that there is no need to pay contributions on those gifts to employees that are transferred not on the basis of an employment contract, but as part of a gift agreement. True, officials pointed out the need in this case to draw up an appropriate contract, but, as mentioned above, such a conclusion is also permissible orally.
Example
Mandarin LLC purchased 200 blank work books. at a price of 150 rubles. a piece. To simplify the example, we will ignore VAT in all cases. Upon delivery of these forms, the company reflected 30,000 rubles as expenses.
According to the terms of employment contracts, Mandarin does not require reimbursement of costs for blank forms from employees. During the third quarter of 2010, the company hired 18 employees, 16 of them had no previous experience and work books were not issued for them. When working, the Mandarin accountant is guided by the position of the Federal Antimonopoly Service of the North-Western District, set out in Resolution No. A26-5317/02-28 of October 1, 2003, according to which the gratuitous transfer of work books to an employee is not a sale and is subject to VAT. Thus, the total amount donated to the employer will be 2,400 rubles. (150 rub. x 16 pcs.):
Thus, the organization will need to pay contributions totaling 624.30 rubles regarding the forms donated free of charge, of which:
– to the Pension Fund of the Russian Federation – 480 rubles. (RUB 2,832 x 20.0%);
– in the Social Insurance Fund – 69.60 rubles. (RUB 2,832 x 2.9%);
– in FFOMS – 26.40 rubles. (RUB 2,832 x 1.1%);
– in TFOMS – 48 rubles. (RUB 2,832 x 2.0%).
If there had been no provision in the employment contract with employees regarding gifts in the form of new work books, Mandarin LLC would not have to pay insurance premiums, but would have been forced to include 2,400 rubles in income tax income. Thus, the maximum amount of income tax on such an amount could be 480 rubles. (RUB 2,400 x 20%).
Please note that taking into account the need to reimburse VAT in the last of the cases indicated in the example, and also depending on what position the organization takes when making a gratuitous transfer, the proportions of savings may turn out to be different from those given in the example. In other words, in one case or another, the consequences of decisions regarding which method of accounting for gifts in the form of free labor to give preference to are purely individual.
But in any case, either the organization saves on income tax or on contributions. In turn, there is no relationship between the need to replenish extra-budgetary funds depending on the possibility of writing off the corresponding amounts when taxing profits, as was the case when paying the unified social tax. It should be remembered that the costs of contribution payers for replenishing extra-budgetary funds will increase significantly, because overall size the insurance tariff from 2011 will be 34 percent versus the current 26 percent (clause 2 of article 12, clause 1 of article 57 of Law No. 212-FZ).
Source - Magazine "Podati" No. 14 - 2010
P.S. To Moderators - Spelling and design are preserved as much as possible in accordance with the original.
It's not written directly.
But since this improves the employee’s position, it is possible.
In the “Book of records of the movement of work books...” in column 11 (received for completed work books or inserts in them (rub.)) is the cost entered if the money is received from employees or if the organization allocated this money for the purchase? The content of the eleventh column shows what amount (in rubles) was paid by the employee for the form of the work book or insert. This amount is not established in the Rules for maintaining and storing work books, but clause 47 of the Rules states that when issuing a work book or an insert to it to an employee, the employer charges him a fee, the amount of which is determined by the costs of its (or his) acquisition. Thus, this column is filled in only when registering work books issued for the first time, or when registering inserts issued to employees. It seems advisable in other cases, i.e., when registering work books presented by employees, to put a dash in this column, indicating that no money was collected from such employees.
If an organization considers it possible to issue to its employees forms of work books and inserts in them free of charge, having secured this provision in the Internal Labor Regulations, then in the eleventh column you can also put a dash indicating that this column is not filled out in this organization.
OK! THANK YOU!
Tell me please! Nowadays they give a hologram with work books... where should it be pasted????? 77kadr, it’s better not to glue it at all until you know where... Based on discussion materials from site visitors
Our survey revealed many ways to reflect transactions with work books in accounting. Which one is the most correct? The findings will surprise you.
When applying for a job, you must present your work record book to the employer. If the employee does not have a work book, the employer will issue one (). But where to buy a work book form and who exactly should do this - the employer or the employee? How to reflect the movement of work record forms in accounting and tax accounting? Let's figure it out.
To what account should the form be sent?
Clause 47 of the “Rules for maintaining and storing work books, producing work book forms and providing them to employers,” approved by Decree of the Government of the Russian Federation dated April 16, 2003 No. 225, indicates that when issuing a work book to an employee, the employer charges him a fee, the amount of which is determined by the amount of expenses for their purchase. Please note: the fee is not charged when drawing up a work book, as most accountants are convinced, but precisely when handing it over, which is done upon termination of the employment contract. The date of issue of the work book upon dismissal is reflected in column 12 of the Book of Accounting for the movement of work books and inserts in them, the form of which was approved by Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69. Until the book is issued to the employee, charging a fee for the form is obviously unlawful.
Now let's turn to paragraph 42 of the Rules, which determine the procedure for charging a fee for the form. It establishes: at the end of each month, the person responsible for maintaining work books is obliged to submit to the organization’s accounting department a report on the amounts received for issued work books and inserts in them, attaching a receipt order from the organization’s cash desk. But this order is subject to execution only in conjunction with the order of paragraph 47 of the Rules. Upon registration of the work book, no money will be charged for the form. This is not surprising: after all, the employee does not actually use the work book during the period of the employment contract. The employer “uses” it.
On a note
The employer is obliged to constantly have in stock the required number of work book forms (clause 44 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).
Meanwhile, the employer, not being the official distributor of the forms, has no right to sell them. Therefore, there can be no question of posting them to account 41 “Goods”. It is not prohibited to accept forms for accounting into account 10 “Materials”. After all, in the future they are used for the management needs of the organization. Then Accounts take the form:
DEBIT 10 CREDIT 60
- work book forms have been capitalized (excluding VAT);
DEBIT 73 CREDIT 10
- the cost of the form was written off when issuing a work book for the employee (based on the assumption that he will reimburse the cost of the form in the future).
Let us understand the nature of the asset that arises in account 73 “Settlements with personnel for other operations.” As stated above, it is payable no earlier than the date of dismissal. Such a “debtor” (clause 13) is classified as a contingent asset: it arises in an organization as a result of past events in its economic life, when the existence of an asset in the organization at the reporting date depends on the occurrence (non-occurrence) of one or more future uncertain events beyond the control of the organization. And the occurrence of such an event as dismissal really does not depend on the organization. Meanwhile, based on paragraph 14 of PBU 8/2010, contingent assets are not recognized in accounting. Information about them is disclosed in the financial statements. But with regard to forms, such a need does not arise - due to the insignificance of the cost of their stocks. This means that writing off forms does not create an asset, but an expense.
Now it will not seem surprising to us that the Ministry of Finance of Russia, in letter dated January 29, 2008 No. 07‑05‑06/18, proposes that the costs of purchasing work book forms should be immediately attributed to other expenses. Officials recommend taking into account data on the movement of forms in off-balance sheet account 006 “Strict reporting forms.” The accounting entries will look like this:
DEBIT 91 CREDIT 76
- the costs of purchasing forms from distributors are reflected (excluding VAT);
DEBIT 006
- forms are accepted for off-balance sheet accounting;
LOAN 006
- forms are used to prepare work books for employees.
The VAT presented by the distributor is deducted by the employer in the generally established manner.
Reimbursement of costs for the form
The legislator does not make the issuance of a work book dependent on the payment of a fee for it. This was confirmed Supreme Court RF in definition dated 09/06/2007 No. KAS07‑416. That is, the employer cannot dictate the condition: “the work book should not be issued to the employee until he pays money for the form.”
Economic benefits from obtaining a work book individual also does not receive it, since he does not have the legal opportunity to purchase a work book form without going through the employer. That is, it cannot be applied to an employee; the assessment of his benefit (income) in the amount of the cost of the form is unlawful. This means that there is no object of taxation.
The employer also does not provide services in the civil legal sense for issuing a work book to an employee, since the norms of economic law labor Relations don't spread(). Fulfillment by the employer of the requirements of labor legislation in relations with employees is neither compensated nor gratuitous, because compensation is a category of civil legislation ( ; ).
As a result, neither the registration nor the issuance of a work book to an employee is an implementation (resolutions of the Federal Antimonopoly Service of the North-Western District dated October 1, 2003 No. A26-5317/02-28, dated March 2, 2007 in case No. A56-44214/2006). In this regard, the object of VAT taxation does not arise. Therefore, the author cannot agree with the position presented in the letter of the Ministry of Finance of Russia dated 06.08.2009 No. 03-07-11/199.
Our reasoning can be supported by drawing a parallel with receiving education at the expense of the budget. Although it is free for a citizen, so far no one has thought of taxing the cost of education or the issued diploma form with personal income tax. Why? Yes, because the legal relations of the parties are regulated not by civil law, but by the Budget Code.
In the end, no additional entries related to the accrual of personal income tax or VAT to the budget are not required in the example given.
Income tax expense
At the same time, the costs of purchasing forms of work books and inserts for them can be taken into account for profit tax purposes. After all, these expenses are economically justified and incurred to carry out activities aimed at generating income (clause 1 of Article 252, subclause 49 of clause 1 of Article 264 of the Tax Code of the Russian Federation).
Conclusion
We haven't convinced you? Then read the explanations of the Russian Ministry of Finance, presented in letter dated June 10, 2009 No. 03-01-15/6-305. Let us reproduce excerpts from it that are relevant to us.
“Work books or inserts in them are not acquired by the employer for the purpose of further sale. The acquisition and maintenance of work books or inserts is the responsibility of the employer, established by Articles 65, 66 of the Labor Code. Thus, the use of a form to draw up a work book or an insert for it to an employee does not constitute the sale to the employee of a form of a work book or an insert for it, since at the time it is filled out, such a form of a work book or insert cannot be considered as a product. The execution of a work book or an insert in it does not constitute the provision of services to an employee, since it is carried out by the organization as part of the performance of its duties as an employer, provided for by labor legislation.”
Why this fair position did not attract the proper attention of specialists is unknown.
Elena Dirkova, for the magazine “Practical Accounting”
Practical accounting
The work book is the main document of the employee . But it is kept by the employer. An accountant has a lot to do with work books. It is in the accounting department that they keep forms for new books, as well as inserts for them. The accountant keeps records of transactions with these forms, and in matters of their accounting today there is no certainty. In some cases, the accountant may be held responsible for violating the procedure for recording and issuing work books. Read about these and other complex issues in our publication/
When concluding an employment contract, a work record book must be presented. The purchase of work books and inserts into them is the responsibility of the employer. The form is inexpensive - around 200 rubles. But this amount must also be taken into account correctly, especially when it comes to taxes. After all, disputes with the inspectorate regarding the taxation of transactions with work books can be much more expensive. No less dangerous for the company are disputes with employees, for example, who are dissatisfied with what entries are made in their work books.
Labor legislation obliges the employer - organization or individual entrepreneur keep work books for each employee who has worked for more than five days, if the work is for of this employer is the main one for the employee (Articles 66 and 309 of the Labor Code of the Russian Federation). The main documents that guide the employer are the Rules for maintaining and storing work books, producing work book forms and providing them to employers (hereinafter referred to as the Rules for maintaining and storing work books), approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225, and Instructions for filling out work books. books (hereinafter referred to as Instruction No. 69), approved by Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69.
The employee presents the work book when concluding an employment contract. There are two cases when presenting a work book is not necessary:
– when applying for a part-time job in an organization (Article 283 of the Labor Code of the Russian Federation);
– when applying for a job for the first time (Article 65 of the Labor Code of the Russian Federation).
For an employee hired for the first time, the employer is required to issue a work book within a week from the date of hire.
If a person applying for work does not have a work book due to its loss, damage or other reason, the employer, upon a written application of this person (indicating the reason for the absence of a work book), issues a new work book.
When issuing a work book, the employee is charged its cost (clause 47 of the Rules for maintaining and storing work books). But this doesn't always happen.
So, no fee is charged:
– if the initial filling of the work book or its insert is incorrect;
– in case of damage to the work book through no fault of the employee;
– in case of mass loss of work records by the employer in emergency situations.
The form of the work book and the form of the insert in the work book are approved by Decree of the Government of the Russian Federation dated April 16, 2003 No. 225. The employer must always have in stock the required number of forms of the work book and inserts in it (clause 44 of the Rules for maintaining and storing work books).
Accounting for forms
According to Art. 65, 66 and 84.1 of the Labor Code of the Russian Federation, when concluding an employment contract with an employee applying for a job for the first time, the employer is obliged to issue him a work book and maintain the said book during the entire period of validity of the employment contract, and upon termination of the employment contract, issue it to the employee.
The employer purchases forms of the work book and its insert for a fee on the basis of an agreement with an authorized person (the GOZNAK Association or its legal distributor), and when issuing a work book (insert) to the employee, he charges a fee in the amount of the costs of their acquisition.
Before considering the reflection of these transactions in accounting and tax accounting, it must be said that there are two points of view on the issue of how to reflect operations for issuing forms of work books (inserts for them). According to one of them (fiscal), the issuance of work books is an implementation, according to the other, which is followed by both independent specialists and the courts, there is no implementation in this case. Let's consider both accounting options.
Issuance of work books - implementation
With this accounting option, work books (inserts for them) are also taken into account as strict reporting forms (according to the Instructions for using the Chart of Accounts accounting financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, - on off-balance sheet account 006 “Strict reporting forms” together with VAT), and as goods. This is due to the fact that the employee is obliged to pay for the work book. Consequently, the forms are purchased for sale; the fact that they are sold without profit does not matter.
In accounting, income from the sale of forms is included in other income. The basis is clause 7 of PBU 9/99 “Income of the organization.”
Forms of work record books can also be taken into account on account 10 “Materials”.
Income tax. In tax accounting, when issuing work books, income is reflected and at the same time the cost of the issued forms is included in expenses.
Since the costs of purchasing work record forms are economically justified and incurred for activities aimed at generating income, they are taken into account as expenses when calculating income tax (clause 1 of Article 252 of the Tax Code of the Russian Federation).
The costs of work book forms issued to employees after filling out are included in material costs at a cost determined in accordance with clause 2 of Art. 254 of the Tax Code of the Russian Federation (subparagraph 2, paragraph 1, article 254, paragraph 2, article 272 of the Tax Code of the Russian Federation). These costs are recognized as indirect expenses, which fully reduce the tax base for profit tax of the current reporting (tax) period, as of the date of their use for business purposes (clauses 1 and 2 of Article 318 of the Tax Code of the Russian Federation).
Income arising from the issuance of work books (inserts for them) are taken into account when determining the tax base for income tax as non-operating income (Article 250 of the Tax Code of the Russian Federation). The amount of compensation for expenses for the purchase of work record forms received from employees is included in non-operating income on the date of receipt of funds at the cash desk (to the current account) of the taxpayer (Article 250 and subparagraph 2, paragraph 4, Article 271 of the Tax Code of the Russian Federation).
VAT.According to sub. 1 clause 1 art. 146 of the Tax Code of the Russian Federation, the object of VAT taxation is the sale of goods, works, and services. Sales mean the transfer of ownership of goods on a paid basis (Clause 1, Article 39 of the Tax Code of the Russian Federation).
According to the opinion of the Ministry of Finance of Russia, set out in letters dated November 27, 2008 No. 03-07-11/367, dated September 26, 2007 No. 07-05-06/242 and dated June 13, 2007 No. 03-07-11/159, the issuance of labor cards to employees books and inserts for them for a fee is the sale of goods and is subject to value added tax, since ownership of the completed work book passes to the employee.
EXAMPLE 1
In September, the organization purchased and paid for 20 forms of work books for 170 rubles. (including VAT 26 rubles) for one book. The total cost of the forms is 3,400 rubles. (including VAT 519 rub.). In November the organization accepted specialist's work applying for a job for the first time. The HR department opened a new work book for him, and its value, at the employee’s request, was deducted from his salary. The organization reflects work books as goods (sells them to employees). The following entries were made in accounting:
September
Debit 60 “Settlements with suppliers and contractors” Credit 51 “ Current accounts»
– 3400 rub. – paid work record forms;
Debit 41 “Goods” Credit 60
– 2881 rub. – work record forms are taken into account;
Debit 19 “VAT on purchased assets” Credit 60
– 519 rub. – VAT is reflected on work books;
Debit 68 subaccount “VAT calculations” Credit 19
– 519 rub. – accepted for deduction of VAT on work books;
november
Debit 73 “Settlements with personnel for other operations” Credit 90-1 “Sales”
– 170 rub. – a work book has been issued to the new employee;
Debit 90-2 “Cost of sales” Credit 41
– 144 rub. – the cost of the work book has been written off;
– 170 rub. – a work book was issued to the employee;
Debit 90-3 “VAT” Credit 68 subaccount “Calculations for VAT”
– 26 rub. – VAT is charged on the cost of the work book form;
Debit 70 “Settlements with personnel for wages” Credit 73
– 170 rub. – the cost of the work book is deducted from the salary at the employee’s request.
Issuing work books is not implementation
With this accounting option, it is considered that the organization buys books for the personal purposes of employees, and not for itself. Consequently, the employer is an intermediary between the seller of the forms and the employee, therefore labor record book forms are not accepted for accounting.
Accounting. In this case, work book forms are taken into account only on the balance sheet - in account 006 “Strict reporting forms” (together with value added tax).
The accounting policy of the organization needs to establish the provision that the employee reimburses the organization’s expenses for purchasing a new work book when it is received in person. And in an application for deduction of the cost of a work book from wages, you must refer to Chapter 50 of the Civil Code of the Russian Federation.
Income tax. In tax accounting, transactions with work book forms are not reflected, since with this method of accounting there is neither revenue nor expenses when calculating income tax.
This point of view is based on the fact that an organization, when purchasing a work book, does not seek to make a profit, but only fulfills the requirements of the law. This means that a work book cannot be recognized as a product for tax purposes (clause 3 of Article 38 of the Tax Code of the Russian Federation). The money received from the employee is not revenue, but reimbursement of the costs of purchasing the book. After all, the fee charged to an employee for the work book issued to him is equal to the cost of acquiring it, therefore the provision of work books and inserts for them cannot be regarded as the sale of goods (clause 1 of Article 39 of the Tax Code of the Russian Federation).
A similar point of view was expressed by the judicial authorities in the decisions of the Federal Antimonopoly Service of the North-Western District dated 03/02/2007 in case No. A56-44214/2006 and dated 10/01/2003 in case No. A26-5317/02-28.
The organization must independently decide whether to qualify operations for issuing work books as sales or not. If the choice is not in favor of the fiscal position, you need to be prepared to defend your point of view in court.
EXAMPLE 2
Let's use the conditions of example 1 and change one of them: an organization, when purchasing work books for employees, does not reflect them as a product. The following entries will be made in accounting:
September
Debit 76 “Settlements with various debtors and creditors” Credit 51
– RUB 3,400 – work record forms are paid for;
Debit 73 subaccount “Payments for work books” Credit 76
– 3400 rub. – the debt of future owners of work books is reflected;
Debit 006 “Strict reporting forms”
– 3400 rub. – work books are taken into account on the balance sheet as strict reporting forms;
november
Debit 73 Credit 73 subaccount “Payments for work books”
– 170 rub. – the debt of the newly hired employee for the work book form is reflected;
Credit 006 “Strict reporting forms”
– 170 rub. – the work book form has been written off;
Debit 70 Credit 73
– 170 rub. – the cost of the work book is deducted from the salary at the request of the employee.
Document flow
The procedure for receipt and issuance of work books is regulated by part two of Art. 66 of the Labor Code of the Russian Federation, as well as the Rules for maintaining and storing work books.
The employer is obliged to ensure proper recording and storage of work books and inserts in them. For these purposes, Instruction No. 69 approved a receipt and expenditure book for recording work book forms and inserts in them, as well as a book for recording the movement of work books and inserts in them. Both books must be numbered, laced, certified by signature head of the organization, sealed with a wax seal or sealed (clause 41 of the Rules for maintaining and storing work books). The forms of these books are approved by the Ministry of Health and Social Development of Russia.
The accounting department of the organization maintains the receipt and expenditure book for recording the work book forms and the insert into it. The book contains information about all operations related to the receipt and use of forms (reflecting the series and number of each form).
The forms are stored in the organization in a safe, metal cabinets or special rooms to ensure their safety, as strictly accountable documents and are issued to the person responsible for maintaining work books, upon his request (clause 42 of the Rules for maintaining and storing work books).
The person responsible for maintaining work books is obliged, at the end of each month, to submit to the organization’s accounting department a report on the availability of work book forms and the insert in it and on the amounts received for the completed forms, attaching a receipt order from the organization’s cash desk. The report is prepared in any form.
Forms that are damaged when filling out are destroyed and a report is drawn up. After the act is approved by the head of the enterprise, the forms are destroyed and written off from the accounting books, about which a note is made at the bottom of the act.
|
Arbitration: no implementation The Federal Antimonopoly Service of the North-Western District, in a resolution dated March 2, 2007 in case No. A56-44214/2006, expressed the following position: the organization, while accepting money for the work book, did not make cash payments in connection with the sale of goods. By charging a fee from its employee for the work book issued to him in an amount corresponding to the price for which the work book was purchased, the organization actually reimbursed the costs of its acquisition, which is not the sale of goods. Do I need to pay personal income tax? According to the Ministry of Finance of Russia, if an employer gives an employee a form of a work book or an insert for free, the employee receives income in kind (in the amount of the cost of the corresponding form), subject to personal income tax (letter of the Ministry of Finance of Russia dated November 27, 2008 No. 03-07-11/367) . |
Storage of work books
An employee’s work book is his personal document. But it is stored in the human resources department of the organization. All work books accepted from employees and issued to them again (for the first time) are registered in the book of accounting for the movement of work books and inserts in them. This book is usually maintained by the personnel department.
According to clause 35 of the Rules for maintaining and storing work books, the employer issues the employee his work book with a notice of dismissal entered into it only on the day of dismissal (the last day of work).
Work books and duplicates of work books that were not received by employees upon dismissal or in the event of the death of an employee by his immediate relatives are stored until required by the employer for 75 years in accordance with the legislation of the Russian Federation on archival matters.
EXAMPLE 3
On July 20, 2009, LLC “Moroz” purchased five work books from JSC “Omsbyt” at a price of 170 rubles. for one form. The total cost of the purchased work books was 850 rubles. The sale of forms is registered with invoice No. 123456 dated July 20, 2009. The purchased forms have the AK series, numbers from 0056725 to 0056730.
Moroz LLC hired operator I.I. on July 30, 2009. Ivanovsky, who got a job for the first time (order dated July 30, 2009 No. 18-k).
Based on application No. 8 dated July 30, 2009 to personnel employee N.P. Smirnova was issued a work book of the AK series with number 0056725. The receipt and expenditure book is filled out as follows:
|
№ |
date |
From whom it was received or to whom it was issued |
Base
|
Coming |
Consumption |
||||||
|
number |
month |
year |
quantity |
amount (rub.) |
quantity |
amount (rub.) |
|||||
|
|
inserts (series and number) |
work books (series and number) |
liners (series and number) |
||||||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
|
2009 |
JSC "Omsbyt" |
Invoice No. 123456 dated July 20, 2009 |
5 pieces. (AK series, numbers from 0056725 to 0056730) |
||||||||
|
2009 |
Specialist |
Application No. 8 |
1 PC. (AK series, number 0056725) |
||||||||
Responsibility
The employer is responsible for organizing the work of maintaining, storing, recording and issuing work books and inserts in them (clause 45 of the Rules for maintaining and storing work books). An authorized person appointed by order (instruction) of the employer is specifically responsible for maintaining, storing, recording and issuing work books. In large organizations where there is a personnel department, additional work books). An authorized person appointed by order (instruction) of the employer is specifically responsible for maintaining, storing, recording and issuing work books. In large organizations with a human resources department, additional orders are not published, since the corresponding duties are included in the job descriptions of personnel service employees (HR department), with which they must be familiarized with signature.
Incorrect or non-legislative wording of the reasons for dismissing an employee can lead to legal disputes. Let’s say the employer does not challenge the incorrect wording and voluntarily changes the corresponding entries in the work book. If in such a situation it is proven that the incorrect formulation of the reasons for dismissal deprived the employee of the opportunity to enroll in new job, the employer may be sued for financial liability. The obligation to compensate the employee for the earnings he did not receive in all cases of illegal deprivation of his opportunity to work in accordance with Art. 234 of the Labor Code of the Russian Federation occurs if earnings, in particular, are not received as a result of the employer’s delay in issuing a work book to the employee, as well as the entry into the work book of an incorrect or non-compliant wording of the reason for dismissal.
Article 237 of the Labor Code of the Russian Federation provides for compensation by the employer for moral damage caused to an employee by unlawful actions or inaction of the employer, in the amount determined by agreement of the parties to the employment contract. In the event of a dispute, the fact of causing moral damage to the employee and the amount of compensation is determined by the court.
Non-compliance established rules maintaining, storing, recording and issuing work books threatens the employer and its officials with administrative fines (and other penalties) and even criminal liability.
Administrative responsibility may occur under Art. 5.27 Code of Administrative Offenses of the Russian Federation. The types of punishments vary for officials and organizations. According to part one of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, officials face a fine of 1,000 to 5,000 rubles, and organizations face a fine of 30,000 to 50,000 rubles. or administrative suspension of activities for up to 90 days (resolution of the Federal Antimonopoly Service of the Moscow District dated October 26, 2006 in case No. KA-A40/10220-06).
Criminal liability for negligent officials of the employer or for himself (if we are talking about an entrepreneur) may arise under Art. 140, 292 and 325 of the Criminal Code of the Russian Federation. Thus, an employer, through whose fault forms of work books and inserts in them are stolen, destroyed, damaged or hidden out of self-interest or other personal interest, may be punished under Art. 325 of the Criminal Code of the Russian Federation - a fine of up to 200,000 rubles.
V. Semenikhin, head of the expert bureau