Art. 255 of the Tax Code with comments

In paragraph 1 of Art. 255 of the Tax Code of the Russian Federation formulated the basic composition of taxpayer expenses aimed at remuneration. This category of expenses includes any accruals to employees in kind or in cash. Let us consider in more detail what else is included in the indicated expenses.

Principal Payments

First of all, they include the amounts calculated at official salaries, tariff rates, as a percentage of revenue or piecework rates according to the systems and forms of payroll accepted by the payer. This is indicated in paragraph 1 of Art. 255 of the Tax Code of the Russian Federation. In addition, the cost includes the average earnings calculated and maintained for the period the employee fulfills public (state) duties and in other cases established by law. This provision is provided for in paragraph 6 of Art. 255 of the Tax Code of the Russian Federation.

Incentive payments

These include bonuses for the results of production activities, allowances for salaries and rates for professional excellence, achievements in work and similar indicators. These costs are defined in paragraph 2 of Art. 255 of the Tax Code of the Russian Federation. Compensatory or incentive payments related to the regime and conditions for carrying out activities at the enterprise are also referred to labor costs. In particular, under paragraph 3 of Art. 255 of the Tax Code of the Russian Federation, they provide for allowances for work:

1. In nighttime.
2. Multi-shift mode.
3. Combination of professions.
4. In particularly harmful, harsh conditions.
5. Extension of service area.
6. Overtime on holidays and weekends.

Compensation

Salary costs include the cost of utilities, food and nutrition, housing, which should be provided to employees free of charge. If they are not received by the employees, the taxpayer pays the appropriate compensation. The employer also includes the cost of labor costs for manufacturing / purchasing provided to employees according to the established rules in the legislation for free or uniforms and uniforms sold to them at reduced prices (in the part not covered by the staff), which remain in the constant individual use of employees. These provisions establish 4 and 5 paragraphs of Art. 255 of the Tax Code of the Russian Federation.

Directions

The Tax Code provides for the inclusion of expenses in the form of average earnings accrued for vacation. Art. 255 of the Tax Code of the Russian Federation also refers to them the actual costs of paying for the travel of employees and persons who are dependent on them, to a vacation spot in the country and vice versa. These expenses include, inter alia, compensation for the luggage of employees of enterprises located in the Far North, as well as in an area that is equivalent to it in climatic conditions. These payments are provided for in paragraph 7 of Art. 255 of the Tax Code of the Russian Federation. For organizations financed from the respective budgets, accrual is carried out in the manner prescribed by law. For other organizations - the calculation is made according to the rules established by the employer. In paragraph 7 of Art. 255 of the Tax Code of the Russian Federation also establishes a supplement to underage employees for a reduced time. The cost of s / n also includes the costs of paying mothers breaks for feeding children, as well as the time required for medical examinations. According to paragraph 8 of Art. 255 of the Tax Code of the Russian Federation take into account monetary compensation for unused periods of rest in accordance with the Labor Code.

Charges on dismissal

They are installed in paragraph 9 of Art. 255 of the Tax Code of the Russian Federation. Salary costs include accruals to retiring employees, including in the event of liquidation or reorganization of an enterprise, or a reduction in the state or number of employees of a taxpayer.As such amounts, in particular, are recognized severance pay calculated for staff upon termination of the employment contract, provided for in the contract or separate agreements between the parties, collective bargaining agreements, as well as local documents containing provisions of labor law.

Allowances and rewards

These payments are established in paragraphs 10-12 of Art. 255 of the Tax Code of the Russian Federation. Salary costs include lump-sum benefits accrued for seniority (for seniority in the specialty). The costs also include allowances that are due to the regional regulation of the established method of calculating wages. In them, inter alia, Art. 255 of the Tax Code of the Russian Federation assumes accrual on the coefficients:

• District.
• For activities in special climatic conditions.

In the cost of s / n under Art. 255 of the Tax Code of the Russian Federation included allowances for continuing service in the European and the Far North, in areas equivalent to it.

Insurance premiums

They are determined by paragraph 16 of Art. 255 of the Tax Code of the Russian Federation. Salary costs include payments by employers under compulsory and voluntary insurance contracts concluded between the licensed organization and the employee. The costs include contributions paid under the relevant Federal Law. In case of voluntary insurance, expenses include the amounts under the contracts:

• Personal insurance, providing compensation only in case of death or damage to health.
• Life insurance (with a validity period of at least 5 years).
• Non-state support provided that the scheme for accounting for contributions to registered accounts is used.
• Voluntary individual insurance (valid for at least a year).

Other payouts

P. 25 Art. 255 of the Tax Code of the Russian Federation includes in the cost of s / n other types of costs that are incurred in favor of employees. This refers to payments that are not specified in the previous provisions. For accounting, such expenses should be provided for in the contract or collective agreement. According to Art. 255 of the Tax Code, sick leave paid by the employer. Moreover, accruals are made for the first three days of absence of the employee. The following days are compensated by insurance premiums. It should be noted one more point provided for in Art. 255 of the Tax Code of the Russian Federation. A hospital paid in accordance with an individual voluntary insurance contract, expenses incurred by the employer under a medical services agreement concluded for the benefit of employees for at least a year with medical institutions licensed to carry out their activities are included in costs not exceeding 6% from the cost of s / n. The total amount of the employer's contributions paid in accordance with the law for the funded part of the pension, as well as for long-term agreements on individual life insurance, voluntary pension provision (non-state including), is taken into account for tax purposes. Its size should not exceed 12% of the cost of s / n.

Art. 255 of the Tax Code with comments

The Code introduced several changes. The first ones relate to vacation pay and tuition compensation. The new edition specifies the size of these expenses in the form of average earnings. In 2014, they were indicated in general terms as expenses for the salary. This means that the attribution of additional charges to the average payment to compensate for periods of rest and subsequently cannot be taken into account. At the same time, paragraph 8 of Art. 255 of the Tax Code remained unchanged. The provision for accounting for termination benefits in the expense item, the payment of which is provided for under a labor or collective agreement, has undergone adjustment. Prior to the amendment of Art. 255 of the Tax Code of the Russian Federation, there was a rather controversial judicial practice. Disputes, in particular, related to the accounting of these costs for tax purposes. Another change affected the remuneration for annual performance. In accordance with the amendments, such payments are included in the cost of the salary under paragraph 24.Now it is indicated that it is possible to create reserves for payments based on the results of the employee’s annual activities.

Question on "carry-over" payments for the rest period

Consider an example. The employee takes a vacation from 06/29/2015 to 07/26/2015. According to the Labor Code, payments were made before leaving on vacation on 05/25/2015 in the amount of 25 thousand rubles. If the company submits quarterly reports, then 2 days of employee leave fall in the second quarter of the year, and 26 in the third. Thus, the latter form a “transitional" period of rest. According to paragraph 7, the costs of s / n include payments in the form of average earnings. This means that the accrued amount of 25 thousand rubles. taken into account when calculating the base as part of the costs. As for the period in which they are taken into account, clarifications are given in the letter of the Ministry of Finance dated 03/06/2015. In accordance with the explanations, these expenses are recognized in the time period in which they were formed and paid, that is, in the declaration for the second quarter.

Terms of severance pay accounting

Consider an example. LLC terminated the contract with the commercial director and paid him a severance pay of 300 thousand rubles. Can this amount be taken into account in the cost of s / n for tax purposes and under what conditions? Subject to changes to the Code, severance pay may relate to such expenses. However, for this it is necessary that the severance pay is provided for in the labor contract or the local act of the enterprise. The latter, in particular, may be an agreement to terminate the contract. It indicates the amount of the benefit, if it was not established in the contract or under the terms of the collective agreement.

Annual Remuneration Notes

For example, the company plans to pay certain amounts based on the results of the work of employees. What actions need to be taken for this? First of all, it is necessary to fix in the accounting policy a uniform reservation method for payment of remuneration, determine the limit and the subsequent percentage of accruals in each month. To do this, make an estimate. It determines the value of the annual reserve by the ratio of the annual payroll and percentage deductions from it for remuneration. After that, the entire volume should be divided into months. At the same time, monthly insurance payments for annual remuneration are also taken into account in monthly amounts. For example, an enterprise plans salary costs in 2016 in the amount of 7 million rubles. The percentage of reservation is 10%, and the amount of insurance premiums is 31%. The estimated limit on the total remuneration, therefore, will be 917,000 rubles. (7,000,000 × 1.31 × 10%). The next step is the direct formation of a reserve in a monthly format. The sum of the costs of the salary and insurance premiums accrued on it, multiplied by the percentage of the limit. The values ​​obtained are taken into account in expenses when calculating the mandatory budget deductions from profits under paragraph 24 of the Tax Code. Then, on December 31, an inventory of the reserve is carried out. It is necessary to compare the generated volume with the amount of remuneration accrued to employees, taking into account insurance. Thus, an overrun or deficiency is detected.

Free Food Clarification

Suppose the company does not have a special dining room, but a separate room was equipped with everything necessary. In addition, products are being purchased from which a specially hired employee prepares lunch. Do such costs relate to pay? To include these costs, first of all, the conditions for the provision of food should be included in employment contracts. According to Art. 131 shopping mall, the employer can issue part of the salary in kind. Free food in this case will qualify in this way. The salary will be formed from the accrued salary and the cost of free food. Clause 1 of Art. 255 Tax Code.In accordance with the provision, the costs may include the amount of the employer, taken from him in accordance with various types of settlements with staff.

Clothing costs

Suppose an LLC has planned the acquisition of a form for personnel and its transfer at no cost. How should this be taken into account in the cost of s / n? According to paragraph 5 of this article, the cost of uniforms, which are transferred to specialists of the enterprise free of charge, may be included in these costs. However, it should be borne in mind that the employer will need to pay on top of VAT on transfer, personal income tax (since this, as in the previous example, acts as a payment in kind), as well as insurance premiums. In addition, in order to take into account the cost of uniforms in expenses, it is necessary to observe a number of conditions:

• Extradition is economically viable.
• Uniform allows you to determine the affiliation of staff.
• Extradition is provided for in a collective or labor contract or in other local acts of the enterprise.
• The cost of acquiring the form is documented.

As an alternative, you can use Art. 254 and re-qualify uniforms to specials. However, in this case, it is necessary to assess the working conditions. If the transfer of clothing from a uniform category to a special one does not work out, it is advisable to transfer it not to the ownership of employees, but to temporary use. This will avoid additional costs in the form of VAT, personal income tax.

Material aid to the rest period

The LLC carries out the payment of help to employees' vacations on incoming applications. Can such costs be taken into account in the cost of s / n? According to paragraph 23 of Art. 270 Tax Code, the company has no reason to make such an inclusion. However, the Ministry of Finance clarified this matter. According to the Ministry, these expenses cannot be taken into account only if they are not related to the fulfillment of labor obligations. The letter explains that material assistance is interconnected with the implementation of professional activities. However, for accounting, the following conditions must be met:

• Material assistance should be indicated in a collective or employment contract.
• Payments should be tied to the salary.
• Material assistance should be associated with the observance of labor discipline.

Anniversary cost

Consider another example. One of the employees is 50 years old. In this regard, the management decided to pay him a bonus for the holiday. Is it possible to take it into account in the cost of s / n? According to Art. 255 of the Tax Code of the Russian Federation classify expenses as bonuses related to the employee's performance of his duties. The anniversary has nothing to do with the professional activities of the employee. In Art. 252 clearly states that with the performance of duties, only payments for high production results, fulfilled targets, and excellent work can be linked. Anniversary does not fit into any of these formulations. This means that the premium for his case is not included in the composition of expenses for the salary.

Payment of gym memberships for staff

Compensating the cost in this case, the company may spend the costs under Art. 255 or Art. 264. As regards accounting for taxable expenses, a direct prohibition on this is present in paragraph 29 of Art. 270. It says that expenses of this kind cannot be included in this category. The same opinion was expressed in the letters of the Ministry of Finance.

Remuneration under civil law contracts

Consider the situation. Suppose an LLC has signed a contract with a citizen to carry out commissioning activities on production equipment. Is it possible to attribute the remuneration paid to him to expenses for the salary under art. 255? In this case, you should refer to paragraph 21 of this article. It says that the costs can take into account payments to individuals who are not in the state of the enterprise, if they perform work under a contract. Along with this, the conditions established in Art. 252.In particular, these expenses should be supported by documents and be aimed at generating income from the company's commercial activities. The contract itself must comply with the requirements of the Civil Code. When performing work by an individual, rent and use of equipment are excluded. If expenses are present, then they are referred to as “Other expenses”.

Surcharge to average earnings

Suppose an enterprise sends its technologist on a business trip. At the same time, the actual employee earnings are actually less than average. Can an additional payment be made with its subsequent consideration in the cost of the salary involved in taxation? When sending an employee on a business trip, according to Art. 167 TC, he can count on receiving average earnings. According to paragraph 25 of Art. 255 Tax Code in the cost of labor may include other expenses that are provided by the company in a contract or collective agreement. This means that for inclusion in the costs involved in taxation, they must be fixed in the relevant documents. In this case, any problems are excluded when making additional payments to the average earnings during a business trip and their subsequent compensation.

Conclusion

With the additions and amendments to the Tax Code, employers have the opportunity to justify and take into account many payments in favor of employees, as participating in taxation. It is extremely important for company managers to correctly draw up the indicated charges. Particular attention should be paid to local documents, the content of collective and labor agreements. It should be remembered that even if certain payments can be taken into account in expenses for tax purposes, but information about them is not available in the acts, then their inclusion will be unlawful. Carefully study the necessary conditions regarding insurance payments. Here, the forms and duration of the concluded agreements with the insurance company, and the features of the services provided, are of importance. It is extremely important to reasonably attribute these or those expenses to expenses for taxation, referring to paragraph 25. It clearly indicates the requirement for the presence of information in collective or labor contracts. As mentioned above, this fact allows the employer to legitimately take into account payments. Separately, it is necessary to comply with the requirements for the form of concluded contracts for the performance of certain works by individuals. This condition is one of the key when considering the costs expected to be included in those involved in taxation. Each paragraph of the article has its own specifics. To avoid problems, you should carefully study and analyze the conditions and circumstances indicated in them.