25.06.19
Providing them with lunches was determined by the requirements of the law and the collective agreement. 81407.05.19
The Ministry of Finance explained: in the case of accounting for each employee, both output VAT and the right to deduction arise. 83307.05.19
On the calculation of VAT when transferring food to employees supplied by a third party 117323.04.19
The department traditionally ignores judicial practice based on Law 212-FZ. 144023.04.19
On insurance premiums when paying for meals to employees on the basis of employment contracts 89222.04.19
The Federal Tax Service has compiled lists of frequent violations of mandatory requirements in areas supervised by tax authorities. Listing the most common violations in the field of cash register and currency control, the service did not bother much, but there is something to pay attention to regarding tax violations. Moreover, for each of the listed violations, judicial practice is given. In terms of income tax, the ranking was topped by the splitting scheme. The Federal Tax Service reminded about the definition of the Constitutional Court... 201612.04.19
The cost of food was not highlighted in the hotel bills, but the tax authorities found out that it was there. However, the courts nullified all these efforts. 186128.03.19
The Federal Tax Service indicated that VAT can be avoided only if the provision of products is provided for by law. 69928.03.19
On VAT taxation of the cost of food provided to employees 103425.03.19
Can an employer deduct an hour for lunch from working time without warning the employee and without specifying a specific break time, asks a user of the Onlineinspektsiya.rf portal. He works in shifts in the “every other day” mode at the pumping station, one per shift, the process is continuous. Rostrud responded: if an employee does not have the right to be absent from the workplace during a break for food and rest, then the time of such a break is included in... 49708.02.19
The article was written for company managers, founders and leaders of a team or trade union. It provides a legal and economic justification for the benefits of providing meals to workers. Options for organizing catering and liability before the law for failure to comply with standards are considered. Attached is a link to document forms and calculations in xls format. 284105.02.19
In case of particularly harmful working conditions, the Labor Code prescribes providing workers with free therapeutic and preventive food, the Ministry of Finance reported. By-laws establish the norms and conditions for issuing such food and a list of industries, professions and positions. In accordance with paragraph 4 of Article 255 of the Tax Code, labor costs include, among other things, the cost of food and products provided to employees free of charge by law. That is, if... 51004.02.19
On income tax and personal income tax when providing therapeutic and preventive nutrition to employees 55801.02.19
The company paid employees for food, and kept records for each employee personally. The fund equated this to salary, but the courts, starting with the appeal, expressed disagreement. The same fate applies to the fine reimbursed to the employee for traffic violations. 125021.12.18
The additional assessment of contributions for 26 million rubles turned out to be illegal: the courts attributed the additional payments to “social benefits” and not to wages. 75130.11.18
The Ministry of Finance answered the question about accounting for profit tax purposes of expenses associated with the use of service industries and farms. According to subparagraph 48 of paragraph 1 of Article 264 of the Tax Code, other expenses associated with production and sales include taxpayer expenses associated with the maintenance of catering facilities serving labor collectives (including depreciation, repair costs, lighting, heating, water supply,... 110030.11.18
On accounting for income tax purposes of expenses associated with the use of service industries and farms 75813.11.18
An on-site inspection of the Pension Fund found that the joint-stock company for several years did not include compensation for food payments to employees in the taxable base. The fund pointed out to the company the need to pay contributions, but the joint-stock company did not respond properly. As a result of the repeated inspection, the Pension Fund recorded an arrears in the amount of over 4 million rubles and made a decision to collect it, imposing a fine of 20%. The company challenged this in court (case No. A41-59188/2017), and the courts... 114119.09.18
The Ministry of Finance indicated that income received by an individual in kind, in particular, includes payment (in whole or in part) for it by organizations for goods (work, services), including food. In general, the cost of food paid by an organization for individuals is subject to personal income tax. The organization is recognized as a tax agent, which is obliged to keep records of income received from it by individuals during the tax period, and take all possible measures to... 201819.09.18
About personal income tax when paying for food for employees at a corporate event 143620.08.18
In letter dated July 23, 2018 No. 03-03-07/51494, the Ministry of Finance indicated that the list of labor costs established by Article 255 of the Tax Code is not closed. In addition, according to paragraph 4 of Article 255 of the Tax Code, labor costs include, in particular, the cost of food and products provided free of charge in accordance with the legislation of the Russian Federation, as well as other expenses stipulated by the labor and (or) collective agreement. At the same time, paragraph 25 of Article 270 of the Tax Code... 1 270420.08.18
On taking into account in income tax expenses the cost of food provided to employees of the organization 139916.08.18
The company took into account losses in connection with the maintenance of the canteen, in which not only company employees ate. Based on the results of the on-site inspection, the Federal Tax Service assessed additional income tax, penalties and fines. Article 275.1 of the Tax Code obliges taxpayers conducting activities related to the use of facilities of service industries and farms to determine the tax base for it separately from the tax base for other types of activities. The company believes... 107229.06.18
The ruling of the Supreme Court judge in case No. A07-608/2017, which we talked about earlier, has been published. Based on the collective agreement, the company paid employees a food subsidy in the amount of no more than 5 thousand rubles per month and no more than 150 rubles per working day per person. The FSS believes that since the subsidy is provided for by the local regulatory legal acts of the policyholder, the cost of such food is subject to contributions. In addition, the controversial subsidy... 182821.06.18
On the non-taxation of personal income tax on reimbursement of expenses for meals for volunteers within established limits 105915.06.18
In a recent letter, the Federal Tax Service expressed its opinion on the issue of withholding personal income tax and calculating insurance premiums from the amount of compensation for employee meals. The point of view of the tax department is shared by the Ministry of Finance: personal income tax and contributions must be calculated from compensation for the cost of food for employees. At the same time, there is judicial practice where arbitrators have concluded that taxation of such compensation is not always justified. 966413.06.18
In a letter dated May 17, 2018 N 03-04-06/33350, the Ministry of Finance voiced its position on the issue of taxation of personal income tax and insurance contributions on the cost of food provided to employees in the form of a buffet. According to subparagraph 1 of paragraph 2 of Article 211 of the Tax Code, income in kind, in particular, includes payment (in whole or in part) for an individual by organizations for goods (work, services), including food. The tax base is defined as the value of these goods... 372912.06.18
On the payment of contributions and personal income tax when organizing meals for employees in the form of a buffet 289423.05.18
By letter dated 05/16/2018 N BS-4-11/9257@, the Federal Tax Service sent a letter from the Ministry of Finance dated 05/10/2018 N 03-04-07/31223 on personal income tax and insurance contributions with monthly compensation by the organization of employee food expenses on the basis of a collective agreement. The list of income not subject to personal income tax is contained in Article 217 of the Tax Code, the department recalled. Article 217 of the Tax Code does not contain provisions providing for exemption from personal income tax for reimbursement of food expenses to employees, so... 160623.05.18
On personal income tax and contributions from monthly compensation of employees’ food expenses based on a collective agreement 200017.05.18
On personal income tax taxation of the cost of food provided by the organization to seasonal employees 84212.04.18
The company hired highly qualified foreign specialists. These citizens were not tax residents of the Russian Federation. In 2012, the company compensated them for meals in the corporate canteen, the cost of travel and baggage on vacation for employees and their families, and expenses for settling into a new place of residence. When paying these incomes, the company withheld personal income tax at a rate of 13%. During the on-site inspection, the Federal Tax Service decided that... 98929.03.18
The company entered into an agreement with the entrepreneur to provide meals for employees. Workers ate food using coupons; catering services were accepted by the company using registers that indicated information about the number of coupons, their value and the total amount of sales for which ready-made meals were sold. The company included the cost of food monthly in indirect expenses. Based on the results of the on-site inspection, the Federal Tax Service found that... 246729.03.18
In letter dated March 13, 2018 No. 03-15-06/15287, the Ministry of Finance considered the situation when an employer pays monthly compensation to employees for the cost of food based on a collective agreement. The payment amount is determined based on a fixed amount for each working day. Based on the third paragraph of subparagraph 2 of paragraph 1 of Article 422 of the Tax Code, all types of compensation payments established by law (within the limits of norms) related, in... 125128.03.18
On contributions and personal income tax for monthly payment of compensation to employees for food expenses on the basis of a collective agreement 97612.03.18
In a letter dated 02/05/18 No. 03-15-06/6579, the Ministry of Finance spoke about personal income tax and insurance premiums when paying for food for employees on the basis of a local act. Income received by an individual taxpayer in kind, in particular, includes payment (in whole or in part) for goods (work, services) by organizations, including food. When receiving income in kind, the tax base is determined as the cost of goods received (work,... 118107.03.18
On personal income tax and insurance contributions when paying for employees’ meals on the basis of a local act 262014.02.18
The company, on the basis of a collective agreement, paid employees a subsidy for food from its own funds in the amount of no more than 5 thousand rubles per month and no more than 150 rubles per working day per person. Based on the results of the on-site inspection, the FSS indicated the need to include the subsidy in the base for calculating contributions, and assessed additional contributions, penalties and fines. According to the fund, the subsidy cannot be regarded as a social benefit, since it is directly related to... 199108.02.18
The company took into account the losses of the canteen located on its territory. Based on the results of the on-site inspection, the Federal Tax Service Inspectorate assessed additional income tax, penalties and fines, pointing to Article 275.1 of the Tax Code - the tax base for service industries and farms is determined separately from the main industries. At the same time, service industries include those that sell goods both to their employees and to third parties. According to testimony, the dining room... 88222.11.17
In a letter dated October 23, 2017 No. 03-15-06/69405, the Ministry of Finance spoke about insurance premiums and VAT when crediting employees with plastic smart cards for food in third-party organizations, if such amounts are provided for in collective and labor agreements in a fixed amount. All types of compensation payments established by law (within the limits of the norms), related, in particular, to payment for food or... 153822.11.17
About insurance premiums and VAT when crediting employees with plastic smart cards for food in third-party organizations 92001.11.17
The company, based on the director's order, provided employees with free accommodation and food. Based on the results of the on-site inspection, the Pension Fund assessed additional insurance premiums, penalties and a fine, indicating that the provision of free food and accommodation to employees was reflected in the pay slips and pay slips, which indicates that these remunerations are part of the remuneration. In addition, they are provided for in the employment contract. Court... 520906.10.17
The organization pays lunches for employees. Currently, the provision for payment of lunches is not established in employment contracts, as well as in the collective agreement. The organization, on the basis of an agreement, pays for food for the catering organization. The workers are not athletes or volunteers, and are not engaged in seasonal field work. Do I need to withhold personal income tax and any other taxes from the cost of lunches? Can the cost of meals be taken into account for income tax purposes? Is the cost of lunch subject to insurance premiums? 538618.09.17
Based on the collective agreement, for the period from March 2013 to December 2013, the company provided workers engaged in field work with free food. Based on the results of the on-site inspection, the Pension Fund management assessed additional insurance premiums, penalties and fines, indicating that the base was underestimated due to failure to take into account the cost of food provided to employees. The court of first instance, the appeal and the district court (case No. A51-10641/2016) recognized the decision as legal... 109511.09.17
In a letter dated 08/10/17 No. 03-15-06/51340, the Ministry of Finance recalled that in accordance with paragraph 3 of Article 217 of the Tax Code, all types of compensation payments established by law (within the limits of norms) related, in particular, to the performance by an individual labor responsibilities. There are no restrictions on the amounts of field allowance exempt from personal income tax. Thus, if the work of an organization’s employees takes place in the field... 192211.09.17
On personal income tax and contributions from payments to field workers; on accounting for the specified payments under the simplified tax system 192718.04.17
In 2012-2013, two types of activities were carried out in the company canteen - selling food through the buffet and providing employees with hot meals. According to the deck agreement, meals were provided at the rate of 90 rubles (in 2012) and 55 rubles (in 2013) for eight hours worked. The company withheld from employees' salaries the cost of food, which exceeded the amount of compensation, but did not include it in the tax base for income tax and... 431627.01.17
In letter dated January 16, 2017 No. 03-04-06/1220, the Ministry of Finance considered the request of the organization that “sheltered” the student for practical training. There was no employment contract concluded with him. The internship takes place in a department whose work involves hazardous working conditions. Based on the order, the student is given milk free of charge according to the standards established for employees. In addition, the organization provides free meals in its own canteen for both workers, ... 115227.01.17
In letter dated 01/09/17 No. 03-03-06/1/80065, the Ministry of Finance clarified taxation issues when providing meals to employees. On the basis of Article 255 of the Tax Code, the taxpayer’s expenses for wages include any accruals to employees, including in kind, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements. By virtue of paragraph 4 of Article 255 of the Tax Code, labor costs... 377727.01.17
About personal income tax when paying for catering for employees 238627.01.17
On accounting for the cost of food provided to employees for income tax purposes 219813.12.16
In a letter dated November 16, 2016 No. 03-04-12/67082, the Ministry of Finance, answering the question about the formation of a taxable base, recalled that the list of payments to individuals not subject to contribution, given in Article 9 of Law 212-FZ, is exhaustive. Federal Law No. 243-FZ dated July 3, 2016 comes into force on January 1, 2017 and supplements the Tax Code with a new Section XI “Insurance premiums in the Russian Federation.” Law 212-FZ loses force from the specified date. ... 320201.12.16
The company, on the basis of a collective agreement, organized preferential meals for its employees engaged in agricultural work. For this purpose, an agreement was concluded with a catering company. Payment for food was made in the same amount for all employees engaged in agricultural work, regardless of their position. Based on the results of the on-site inspection, the Pension Fund assessed additional contributions for the cost of subsidized meals, penalties and a fine, indicating... 241621.11.16
A contract was concluded between LLC (customer) and JSC (contractor) for the provision of consulting services on the organization of a general management system, as well as in the field of information technology. According to the contract, the costs of sending specialists are borne by the customer. These costs included, but were not limited to, food and lodging. The services were provided, paid for, and the LLC declared a deduction in the VAT return. Based on the results of the desk audit... 94117.10.16
The company took into account the cost of food provided to employees in kind as part of wages and salaries. Based on the results of the on-site inspection, the Federal Tax Service assessed additional income tax, penalties and a fine to the company and held the company liable under Part 3 of Article 120 of the Tax Code (for gross violation of accounting rules) in the amount of 40 thousand rubles. The company included in expenses the VAT amounts invoiced by the company providing catering services... 273414.09.16
The company, based on a collective agreement, provided employees with free food. Expenses for maintaining the canteen, including the purchase of food, were made from net profit and were not included in expenses when calculating income tax. Based on the results of the on-site inspection, the Federal Tax Service assessed additional income tax, penalties and a fine, recognizing the canteen as a service industry. According to testimony from employees of the company and other firms... 136108.09.16
In a letter dated 08.25.16 No. 03-07-11/49599, the Ministry of Finance spoke about VAT when providing coffee, tea, sugar and other related products to visitors and employees of the organization in public areas of the office. Sales transactions are recognized as the object of VAT taxation. In accordance with paragraph 1 of Article 39 of the Tax Code, sales are recognized as the transfer on a reimbursable basis of ownership of goods, the results of work performed by one person for... 162508.09.16
About VAT when providing products to visitors and employees of the organization in publicly accessible office areas 171931.08.16
The regulations on remuneration of the company's employees provide for the provision of free food to employees if they have financial and technical capabilities. To confirm the fact of incurring such expenses, the company presented acts of write-off of goods, account cards 91.2 “Other expenses: Meals for employees.” The company took into account food costs when calculating income tax, and also declared a deduction from the cost of food in the tax return for... 264724.08.16
In a letter dated July 25, 2016 No. 03-03-06/1/43376, the Ministry of Finance spoke about accounting for income tax purposes the costs of maintaining a canteen listed on the organization’s balance sheet. According to subparagraph 48 of paragraph 1 of Article 264 of the Tax Code, other expenses associated with production and sales include the costs of maintaining public catering facilities serving labor collectives (including the amount of accrued depreciation, costs of repairing premises,... 166124.08.16
On accounting for income tax purposes the costs of maintaining a canteen listed on the organization’s balance sheet 108418.08.16
In letter dated July 19, 2016 No. 03-04-06/42359, the Ministry of Finance spoke about taxation issues in connection with payments to shift workers. If the presence of a collection point is determined by production necessity, the specifics of the organization’s work, if upon arrival at the collection point the employee actually begins to perform his job duties, subject to the internal labor regulations, the employer pays for the employees’ travel from the collection point to... 193817.08.16
About personal income tax and income tax when attracting workers to work on a rotational basis 100421.07.16
The ruling of the Supreme Court judge in case A44-3214/2015, which we wrote about earlier, has been published. The company entered into an agreement with the supplier to organize meals for employees in the canteen in the form of a buffet and took into account the costs as expenses when calculating income tax. Based on the results of the on-site inspection, the Federal Tax Service assessed additional income tax, penalties and a fine to the company, indicating that catering for employees is not provided for by collective and labor... 220421.07.16
If you (as an employer) pay/are going to pay for food for your employees, then it will be very useful for you to learn about changes in this area. 819630.06.16
The organization, in accordance with the collective agreement, compensates employees for paying for lunch in the canteen located on the territory of the organization at the rate of 150 rubles. for each working day, but not more than the cost of lunch. At the end of the month, employees submit a report with receipts attached to it. Compensation is paid at the beginning of the next month based on the results of the previous month in accordance with the employee report. How to fill out lines 100, 110, 120 of the calculation in form 6-NDFL? 1195014.06.16
The company, in accordance with the labor and collective agreement and the regulations on the rotation method of work, provided its “rotation” workers with three free meals a day. Based on the results of the on-site inspection, the Federal Tax Service recognized such meals as employee income received in kind, referring to subparagraph 1 of paragraph 2 of Article 211 of the Tax Code, and assessed additional personal income tax, penalties and a fine. The courts of three instances (case No. A05-13582/2014) recognized the decision of the inspectorate... 1 363530.05.16
In a letter dated 05/06/16 No. 03-04-05/26361, the Ministry of Finance indicated that income received by a taxpayer in kind, in particular, includes payment (in whole or in part) for it by organizations for goods (works, services), including nutrition. In this case, the tax base is defined as the cost of these goods (works, services), calculated on the basis of their prices, determined in a manner similar to that provided for in Article 105.3 of the Tax Code. So the cost... 5 563130.05.16
On personal income tax taxation of the cost of food provided to employees of the organization 317123.05.16
The company (agent), on the basis of agency agreements concluded with employees, purchased food products, some of which were subsequently subjected to heat treatment for cooking. Subsequently, ready-made meals were handed over to company employees (working on a rotational basis) in boiler stations, with subsequent deduction from wages of the cost of products at the purchase price, excluding transportation costs, expenses for... 351829.04.16
The company's collective agreement provides for the employer's obligation to provide workers engaged in agricultural production with hot meals at preferential prices. The cost of lunch for workers was 30 rubles, for non-workers – 200 rubles. The company kept analytical records of lunches for each employee to calculate personal income tax, while the difference in the cost of food was not included in labor costs and in the base for calculating... 155606.04.16
In a letter dated March 21, 2016 No. 03-04-05/15542, the Ministry of Finance spoke about personal income tax on the cost of meals provided to employees of the organization. When an organization pays for meals for its employees, these persons can receive income in kind, and the organization must serve as a tax agent. For these purposes, the organization must take all possible measures to assess and take into account the economic benefits (income) received by employees. Together with... 266606.04.16
On personal income tax assessment of the cost of meals provided to employees, with or without the possibility of personalization 241904.04.16
The company was engaged in geological exploration, geophysical and geochemical work in the field of subsoil study. Some of the work was performed at sites located in the field, by company employees outside their place of permanent residence and without returning home every day. At the same time, the company, on the basis of a collective agreement, provided them with food products, which is confirmed by invoices, invoice requirements, product reports, statements... 339304.03.16
LLC "A" (customer) entered into an agreement with LLC "K" (supplier) for the delivery of food and the organization of meals for employees in the canteen in the form of a buffet. Based on the results of the on-site inspection, the Federal Tax Service assessed additional income tax, VAT, penalties and a fine to the company, since the collective and employment agreements did not indicate the organization of catering. The tax authorities recognized these expenses as not related to production activities. Courts of first instance and... 220808.02.16
The company was engaged in the extraction of ores and sands of precious metals (gold, silver and platinum group metals) using a rotational work method. The regulations on the company's rotational method of work establish that workers living in rotational camps are provided with transport, trade and consumer services, as well as three hot meals daily. This responsibility was enshrined in a collective agreement. To do this, the company... 185902.02.16
LLC “A” (customer) entered into an agreement with LLC “K” (contractor) for the provision of food delivery services for employees, took these expenses into account when calculating income tax in other expenses and declared a deduction in the VAT return. The regulations on remuneration of workers stipulate that the employer organizes the delivery of food, and the employee pays for it independently. Based on the results of the on-site tax audit of LLC “A”, the inspectorate assessed additional... 156122.10.15
In a letter dated 10/09/15 No. 03-03-06/57885, the Ministry of Finance considered the organization’s question about its right to write off expenses reimbursed by it for paying for food for employees on a one-day business trip, after which employees bring checks to pay for the cost of food (that is, if they have supporting documents) . In accordance with Article 168 of the Labor Code, in the event of being sent on a business trip, the employer is obliged to reimburse the employee: travel expenses;... 196320.10.15
On accounting for profit tax purposes of expenses for paying the cost of food for employees on a one-day business trip 236229.09.15
In a letter dated 09/07/15 No. 03-04-06/51326, the Ministry of Finance indicated that when an organization purchases food (tea, coffee, etc.) for its employees, these persons can receive income in kind, and the organization must perform the functions of a tax agent. For these purposes, it must take all possible measures to assess and take into account the economic benefits (income) received by employees. At the same time, if when employees consume food... 3 451705.08.15
The company, on its own initiative, based on the orders of the manager, made payments for food to its employees at the expense of net profit. These payments were not specified in employment contracts concluded with employees, did not depend on the performance of a particular employee, and were of a social nature. Based on the results of the on-site inspection, the FSS assessed additional insurance premiums, penalties and a fine to the company, deciding that these payments should be included in... 19 563802.07.15
In a letter dated 06/11/15 No. 03-07-11/33827, the Ministry of Finance indicated that when food products are provided free of charge to employees, whose personification is not carried out, the subject of VAT taxation and the right to deduct the tax charged on these goods does not arise. For income tax purposes, other expenses associated with production and sales include, in particular, expenses for ensuring normal working conditions and technical measures... 3 611502.07.15
On the calculation of income tax and VAT when providing employees with food products free of charge (including tea, coffee, sugar) 503524.06.15
During a camera meeting, tax officials can interrogate witnesses and request documents from contractors of the 2nd, 3rd, and so on levels. Partial compensation for employee meals is not subject to contributions. The AS VBO provided clarification on these and other issues (including contracting in construction). 135005.06.15
The company provided its employees with free food on the basis of employment contracts in accordance with internal administrative documents. Catering was organized through contracts with third-party specialized organizations. If an employee refused to eat, no cash payment was provided. Free food was due to production necessity to increase efficiency... 3 395016.04.15
The company organized free meals for employees by concluding service agreements with relevant organizations. The disputed payments were not specified in the employment contracts. Payment for food was made from the company's net profit. Based on the results of the on-site inspection, the Pension Fund assessed additional insurance premiums, penalties and fines, deciding that the cost of food provided to employees free of charge is recognized as income received in kind.... 366102.04.15
LLC "A" entered into agreements with other companies to provide catering services to employees. At the same time, the provision of food to employees of LLC “A” was provided for by the collective agreement to provide them with social protection and create proper (normal) working conditions. The company, on the basis of orders, partially compensated employees for food (at the rate of 100-125 rubles per day per employee) - charged the specified amount towards salaries and then... 427326.03.15
The company, in its request to the Ministry of Finance, indicated that it was implementing measures to ensure normal working conditions. These include sanitary, medical and preventive services for workers, and other measures to ensure safe conditions and labor protection. In particular, the employer provides employees with free food products in accordance with the list approved in the local act (tea, coffee, sugar, sandwiches, etc.). Food... 1 458625.03.15
About VAT and income tax when providing employees with free food on a buffet basis 372827.01.15
The organization has the right, on its own initiative, to provide employees with food. But such care for employees can backfire on the company. In some cases, tax authorities can find fault with expenses and charge additional VAT and personal income tax. 676714.01.15
In a letter dated December 1, 2014 No. 03-03-06/1/61204, the Ministry of Finance recalled that, by virtue of paragraph 4 of Article 255 of the Tax Code, labor costs include the cost of food and products provided free of charge in accordance with the legislation of the Russian Federation, as well as other expenses provided for by the labor and (or) collective agreement. At the same time, paragraph 25 of Article 270 of the Tax Code establishes that for profit tax purposes expenses in the form of compensation for increases in price are not taken into account... 265614.01.15
On taking into account in labor costs the cost of free or reduced-price meals for employees 286826.12.14
In 2010-2012, the company provided its employees with food during the spring field and harvesting periods. Workers partially paid for the meals they received at a reduced cost. Based on the results of the on-site inspection, the Pension Fund decided that the part of the cost of food not paid by employees is recognized as income received in kind, and assessed additional insurance premiums, penalties and a fine. The courts of three instances (case No. A64-1219/2014) recognized the decision... 199711.11.14
By letter dated October 31, 2014 No. GD-4-3/22546@, the Federal Tax Service sent out to lower authorities the explanations of the Ministry of Finance dated October 16, 2014 No. 03-07-15/52270, also posting them on the Federal Tax Service website in the section mandatory for use by tax authorities. The agency pointed to paragraph 12 of the resolution of the plenum of the Supreme Arbitration Court of May 30, 2014 No. 33. Transactions involving the free provision by the taxpayer of the provided services to its employees are not subject to VAT taxation... 299210.11.14
On VAT on the transfer of food products to employees purchased in accordance with the collective agreement 190309.09.14
In a letter dated July 8, 2014 N 03-07-11/33013, the Ministry of Finance recalled that the gratuitous transfer of ownership of goods, the results of work performed, or the provision of services is recognized as a sale. Thus, the provision of free meals (lunches) by an organization to the organization’s employees is subject to VAT taxation, the department believes. ... 227108.09.14
Provision of free meals (lunches) by an organization to employees is subject to VAT 254727.08.14
If the canteen serves exclusively employees of the enterprise, then the costs of its maintenance can be taken into account as part of other expenses associated with production and sales. The Russian Ministry of Finance recalled this in letter dated June 27, 2014 No. 03-03-06/1/30947. As a general rule, organizations that include objects of service industries and farms (OPH) determine the income tax base in relation to the activities of such objects separately from... 214025.08.14
Donation of lunches to employees free of charge is subject to value added tax. This opinion was expressed by the Russian Ministry of Finance in letter dated 07/08/14 No. 03-07-11/33013. Officials refer to the provision of paragraph 1 of Article 146 of the Tax Code of the Russian Federation, which states that the objects of VAT taxation are transactions for the sale of goods (work, services). And the sale includes, inter alia, the transfer of ownership of goods free of charge... 195323.07.14
The company paid the cost of food for its employees. During the on-site inspection, the Pension Fund added additional insurance premiums to the amount of food expenses. The controversial payments are not stipulated in either labor or collective agreements - employees eat for free at the initiative of the employer. The courts of first and appeal instances (case No. A60-22299/2013) recognized the fund’s decision as lawful, since the disputed expenses are reflected individually for each employee.... 272410.06.14
In accordance with concluded employment contracts, the company compensates traveling workers for the cost of food. Is it necessary to charge insurance premiums for such payments? The Ministry of Labor in its letter dated March 11, 2014 No. 17-3/B-100 said that it is necessary. As a general rule, compensations that are established by law and related to the work activities of employees are not subject to insurance premiums (paragraph “and” subparagraph 2, paragraph 1, article 9 of the Federal Law of... 256614.05.14
When calculating income tax, the procedure for recognizing expenses for maintaining a canteen of an enterprise depends on who the canteen serves. 595315.04.14
In accordance with concluded employment contracts, the organization compensates its traveling workers for the cost of food. Is it necessary to charge insurance premiums for such payments? Yes, it is necessary, according to the Ministry of Labor (letter dated March 11, 2014 No. 17-3/B-100). As is known, the object of taxation with insurance premiums is, in particular, payments and other remuneration that organizations make in favor of individuals. This is stated in article 7... 177311.04.14
In letter dated March 11, 2014 No. 17-3/B-100, the Ministry of Labor expressed its opinion on the imposition of contributions for compensation for food to employees whose permanent work is of a traveling nature or occurs on the road or on a rotational basis. The Ministry of Labor indicated that payment by catering services for such workers is not provided for either by Article 302 of the Labor Code “Guarantees and compensation for persons working on a rotational basis”, or by Article 168.1 “Reimbursement of expenses associated with... 224511.04.14
About contributions from reimbursement of food expenses if the employee has a traveling nature of work or works on a rotational basis 349210.04.14
On taxation when providing free milk to employees engaged in work with hazardous working conditions 328921.03.14
The Russian Ministry of Finance, in letter No. 03-04-05/5487 dated February 11, 2014, indicated that the cost of free lunches provided to employees should be included in the VAT tax base. In this case, the tax amounts presented on such goods are subject to deduction in the generally established manner. ... 204313.03.14
The courts agreed with the actions of the tax authorities, who assessed additional personal income tax and income tax on episodes of expenditure of company funds by the chief accountant. In addition, it turned out that the bonuses paid for March 8 and Russia Day were not provided for by local acts, which means that these bonuses should not be included in the expenses. The reporting based on the dismissed employee also did not evoke understanding from either the tax authorities or the courts, and VAT deductions must be confirmed on time, the judges noted. 367212.03.14
To calculate insurance premiums, it is necessary that the income was received by the employee, individualized and not related to social benefits. These conditions are not met if employees are paid for food through the issuance of coupons. Employees will be able to use them to pay at public catering organizations, to which the company will transfer payments based on coupons. 444112.03.14
In letter dated 02/11/14 No. 03-04-05/5487, the Ministry of Finance clarified taxation issues in the case when an organization provides food to its employees free of charge for preparing their own lunches. Income in the form of material benefits for employees is subject to personal income tax if it is possible to estimate the monetary equivalent of the material benefit received by each taxpayer, that is, if the income can be personified. If products are purchased at... 284312.03.14
On taxation of the cost of food purchased by an organization for its employees 324407.02.14
As a general rule, the cost of free meals provided to employees of an organization must be included in the tax base for value added tax. But there are exceptions to this rule. Details are in the recently published letter of the Federal Tax Service of Russia for Moscow dated November 27, 2013 No. 16-15/123500. As is known, the object of VAT taxation is, among other things, operations involving the sale of goods (works, services) in the territory of the Russian Federation. About... 193812.11.13
On the procedure for accounting for expenses for maintaining a canteen for employees, including service workers and third parties 387331.10.13
The company paid for the food of its employees by concluding a contract for the provision of services with an individual entrepreneur. Based on the results of an on-site audit for 2010, the Pension Fund Management assessed additional insurance premiums, as well as penalties and a fine, considering that payment for food services was not unlawfully included in the taxable base for insurance premiums. The disputed payments were not specified either in the employment contract or in the collective agreement. That is, the workers ate for free on the initiative... 302220.09.13
Providing food for representatives of other companies who arrived for business negotiations, the organization asked the question: is it necessary to charge VAT on such expenses? The financiers replied that it was not necessary. 300831.07.13
The tax inspectorate conducted an on-site audit of the company for three years - 2008-2010. The company applied the general regime and UTII for organizing meals for employees. Tax and accounting were handled by two third-party firms. The cost of their services turned out to be not distributed across the two taxation systems (while when combining UTII and SST, either separate accounting or distribution of indirect costs in proportion to income across the two systems is necessary).... 33 537422.07.13
The collective agreement stipulates that employees are given food coupons and they are due for each day that the employee is at the enterprise. The organization additionally issued coupons for the time spent on vacation, sick leave, or on a business trip. These expenses are not provided for in the collective agreement and are illegally excluded from taxable profit. The Federal Antimonopoly Service of the Volga District came to a similar conclusion (resolution dated July 11, 2013 No. A55-26978/2012). ... 147210.07.13
The organization carries out construction on the territory of the Russian Federation. The planned construction period is three years. The construction workers are Chinese citizens temporarily staying in the Russian Federation with work visas from 9 to 12 months. During the entire period of validity of the visas, workers live in temporary structures on the construction site. The organization is interested in whether this is considered a shift work and whether the amounts paid for the cost are subject to personal income tax... 496710.07.13
On the non-taxation of personal income tax on amounts paid by the organization for accommodation and meals for workers involved in work on a rotational basis 3470
Where can I find detailed information on accounting entries when paying for employee meals? How to display this correctly in accounting?
Accounting for the costs of free meals for employees depends on whether such a condition is provided for in the labor (collective) agreement. If provided, the costs can be charged to cost as labor costs. If not provided for, then these costs cannot reduce taxable profit, therefore, under the general taxation system, permanent differences must be recorded in accounting and permanent tax liabilities must be reflected.
The rationale for this position is contained below in the materials of the Glavbukh System
Recommendation: How to reflect in accounting the costs of free meals that an organization provides to an employee on its own initiative
Accounting
Accounting for the cost of free meals for employees depends on whether provided such a condition in labor (collective) contracts or not provided .*
Meals are provided for in the employment contract*
The procedure for reflecting free meals provided for in accounting labor (collective) contract depends on the form in which such food is provided. So, the contract can stipulate that employees receive free food in the form of:
- payment for lunches supplied by a third party ;
If meals are provided for in an employment (collective) agreement, write these costs off as labor costs (clause 5 And 8 PBU 10/99).
Payment of compensation
If an organization pays employees certain amounts of money monthly for food, then the procedure and conditions for payment of compensation must be specified in collective or employment contracts. The amount of compensation is usually set taking into account the cost of meals at nearby catering outlets and the number of working days in a month.
Reflect the accrual and payment of cash compensation for food with the following entries:
Debit 20 (23, 44…) Credit 70
– compensation for the cost of food provided for in the labor (collective) agreement has been accrued;
Debit 70 Credit 50 (51)
– compensation for the cost of food was paid.
Payment for lunches from a third party
If an organization pays for prepared meals to a third party, the meals may:
- delivered directly to the office;
- be released in the premises of a cafe (at a pre-agreed time), with which the organization has entered into an agreement for serving employees.
Debit 60 Credit 51 (50)
Debit 41 (19) Credit 60
Debit 70 Credit 41
– the cost of lunches has been written off.
Service at a catering establishment
When servicing employees at a catering establishment under a pre-concluded agreement, make the following entries:
Debit 20 (44, 91-2…) Credit 60
– reflects the cost of free lunches provided to employees;
Debit 60 Credit 51
– lunches are paid for.
Attention: if an organization pays cash for ready-made meals to a catering company (or an entrepreneur providing catering services), observe the established payment limit. It is 100,000 rubles. under one contract ( p. 1 instructions from the Central Bank RF from 20 June 2007 city no. 1843-U). In this case, it is possible to conclude several contracts with the same organization within one day ( letter from the Central Bank RF from 4 December 2007 city no. 190-T).
Meals in your own dining room
Meals for employees in the organization’s own canteen are possible if it has a structural unit (usually a canteen) on its balance sheet that prepares free lunches for employees.
Expenses associated with cooking should be reflected on account 29 “Service production and households”:
Debit 29 Credit 10 (41)
– products for preparing free lunches were donated;
Debit 29 Credit 70 (69)
– salaries of the canteen employees were calculated (including contributions for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases);
Debit 29 Credit 02
– depreciation of canteen equipment has been accrued.
With free meals for employees, the canteen does not receive income ( p. 2 MODUs 9/99 ). Therefore, when distributing canteen products, do not use account 90 “Sales” ( Instructions for the chart of accounts).
Transactions related to the provision of free food to employees in the organization’s canteen, reflect the following transactions:
Debit 70 Credit 29
– reflected the gratuitous transfer of canteen products to pay employees;
Debit 20 (23, 44...) Credit 70
– the cost of free food is reflected in labor costs.
Meals are not provided for in the employment contract
When calculating monetary compensation, make the following entry:
Debit 91-2 Credit 73
– compensation for the cost of food has been accrued.
The costs associated with the delivery of ready-made lunches to the office should be reflected in the following entries:
Debit 60 Credit 51 (50)
– paid for lunches provided to employees;
Debit 41 Credit 60
– reflects the cost of lunches upon purchase;
Debit 91-2 Credit 41
– the cost of lunches has been written off.
When servicing employees at a catering establishment under a pre-concluded agreement, make the following entries:
Debit 91-2 Credit 60
– reflects the cost of servicing employees at a catering enterprise.
The cost of free meals for employees in the organization’s own canteen is reflected as follows:
Debit 91-2 Credit 29
– reflects the free transfer of canteen products to employees of the organization.
Expenses for free meals for employees not provided for in collective or labor agreements will not reduce taxable income ( p. 25 Art. 270 NK RF). Therefore, with a general taxation system in accounting, it is necessary to record permanent differences and reflect permanent tax liabilities ( p. 7 PBU 18/02 ). In this case, you need to do the wiring:*
Debit 99 subaccount “Fixed tax liabilities” Credit 68 subaccount “Calculations for income tax”
– a permanent tax liability is reflected.
Sergey Razgulin, actual state adviser of the Russian Federation, 3rd class
Valentina Akimova, State Advisor to the Tax Service of the Russian Federation, III rank
Best regards, Natalya Kolosova,
Your personal expert.
The presence of a so-called social package has a positive effect on the work of both the organization as a whole and each individual employee: labor productivity increases, the working capacity of employees increases, taking into account their rational use of working time and rest time, labor discipline is strengthened and, as a result, financial and economic organization indicators. The composition of the social package is usually determined by the local regulations of the organization, the collective agreement (if any) and the employment contract.
In this article, we will look at the most common ways of organizing free meals for employees - a very attractive part of the social package for employees, as well as documents in the field of office work that should be available in one or another way.
The procedure and methods for organizing free meals for employees
At the legislative level, free meals are provided only for workers working in hazardous and especially hazardous working conditions. So, in accordance with Art. 222 of the Labor Code of the Russian Federation, employees working in hazardous conditions are given free milk or other equivalent food products according to established standards. At the same time, the provision of milk or other equivalent food products to employees according to established standards, upon written statements from employees, can be replaced by a compensation payment in an amount equivalent to the cost of milk or other equivalent food products, if this is provided for by the collective agreement and (or) the employment contract. Employees working in particularly hazardous conditions are provided with free medical and preventive nutrition according to established standards.
The listed types of food relate, in fact, to ensuring the employee’s rights to labor protection, since this food must be provided to the above categories of workers without fail, regardless of the will of the employer.
In turn, the social package includes the employer providing meals to employees exclusively on a voluntary basis for the purpose of motivating them. And since it is not legally defined in what manner the employer can voluntarily provide meals to employees, he must independently establish it within the organization. As a rule, the employer approves a local regulation that clearly defines everything that is due to employees in connection with their work.
Let's consider what documents in the field of office work are needed by the employer in order to regulate the procedure for providing free meals to employees and at the same time protect the organization from unnecessary tax burden.
Firstly, p the employer issues a separate local regulatory act, for example, a provision on providing free meals to employees, or includes relevant provisions on free meals in existing local regulations, such as regulations on wages, regulations on personnel, etc.
Regardless of how the employer organizes free meals for its employees, the local regulations must indicate:
The employer undertakes to provide employees with free lunches.
Additionally, you can note:
Free lunches are provided once a day for an amount not exceeding ____ (________) rubles.
And if the order in which an employee selects dishes is important, then it can also be additionally specified, for example:
Each employee has the right to choose any 3 (three) dishes from 2 (two) set lunch options, as well as 1 (one) drink, at the place established by the employer for employee meals once a day during a break for rest and food.”
In addition, the following information can be included in the local regulatory act:
form of providing free food;
the amount for which food will be provided to each employee, and the procedure for assigning it to a specific employee;
the time at which the employee can receive free food, as well as the place in which this food is provided;
a form for recording receipt of lunch and control (coupons, passes, as well as the procedure for receiving them);
the procedure for paying compensation if the cost of lunch is compensated to employees in cash;
procedure for withholding personal income tax amounts from employee salaries, etc.
Secondly, p The employer is obliged to refer to a local regulation regulating the provision of free meals to employees in a collective and (or) employment contract with employees, for example as follows:
The employee has the right, during the break for rest and food established by the internal labor regulations, at his discretion, to receive free food in the manner established by the Regulations on the provision of free food.
Please note. If there is information about the provision of free food to employees in a local regulation and labor and (or) collective agreement (that is, the provision of food is part of the employee remuneration system), food costs reduce the income tax base in accordance with Art. 255 of the Tax Code of the Russian Federation.
Documents noted by tax authorities confirming such expenses include:
an employment contract that stipulates the organization’s obligation to provide free lunches;
agreement with a catering organization;
collective agreement;
Thirdly, n must be completed additional documents depending on the method of organizing free meals.
You can organize free meals in various ways:
open your own dining room.
pay for employees' lunches in a nearby cafe;
purchase tea, coffee, sugar, drinking water;
compensate employees for their food expenses;
enter into an agreement with an organization that delivers lunches to the office.
Organizations usually choose one of the listed methods for their employees, depending on the number of employees, the availability of funds and other necessary resources, the current system of employee motivation and other factors. Let's consider each of the above methods.
Opening your own canteen
It is obvious that opening your own canteen is one of the most difficult and most expensive activities for an organization. In addition to what is required permitting documentation(in each organization its list is individual depending on the category and technical characteristics of the non-residential premises in which the canteen will be located), you should prepare organizational and administrative documents And individual local regulations.
In the canteen, in turn, meals can be organized in the form of providing employees with the same set of dishes in accordance with the approved menu, as well as on a buffet basis, when cold appetizers, first and second courses and drinks can be consumed by each employee without restrictions on quantity and mind.
Thus, the following basic documents should be prepared, agreed upon and approved in the manner established by the organization:
order to open a canteen (Example 1);
regulations on the canteen (Example 2);
order to amend the organization's staffing table (Example 3);
instructions for the profession or production instructions for canteen workers (Example 4).
EXAMPLE 1
Order to open the canteen
(RomashkaPlus LLC)
ORDER
01.09.2011 No. 6/23-O
About creating a dining room
at RomashkaPlus LLC
In order to organize the provision of free meals to employees of RomashkaPlus LLC
I ORDER:
1. Open a canteen from October 3, 2011 at the location of RomashkaPlus LLC: Moscow, st. Vereiskaya, 14 as a place for meals by employees of RomashkaPlus LLC during the established break(s) for rest and food, within the framework of which free meals will be provided exclusively to employees of RomashkaPlus LLC upon presentation of an entry pass to the building at the specified address.
2. Set the following operating hours for the canteen: from 12:00 to 14:00 daily from Monday to Friday.
3. Head of the HR Department E.A. Vasilkova organize:
Preparation of the necessary documents for making changes to the staffing table and organizational structure of RomashkaPlus LLC in connection with the creation of a canteen no later than September 19, 2011;
Preparation of the necessary instructions on the profession (production instructions) for canteen workers, as well as documents related to the hiring of workers to work in the canteen.
Development of work schedules for canteen workers;
Inclusion in the draft personnel regulations of the provision of free meals to employees of RomashkaPlus LLC no later than September 19, 2011 and ensure approval of the said project no later than September 30, 2011.
4. Head of the production department Volkova G.E. prepare and submit for approval to the HR department draft regulations on the canteen and occupational instructions (production instructions) for canteen workers no later than September 19, 2011.
5. Head of the Operations Department A.V. Nosov organize the receipt of a sanitary and epidemiological conclusion from the state sanitary and epidemiological service in connection with the production of food in the canteen of RomashkaPlus LLC no later than September 30, 2011.
6. To the head of the office Rogova L.B. within no later than two working days from the date of publication of this order, arrange for this order to be brought to the attention of all employees of RomashkaPlus LLC under a personal signature and by posting the relevant information on the information portal of RomashkaPlus LLC.
7. I reserve control over the execution of this order.
General manager Sergeev S.A. Sergeev
EXAMPLE 2
Regulations on the canteen
Limited Liability Company "RomashkaPlus"
(RomashkaPlus LLC)
I APPROVED
General manager
Sergeev S.A. Sergeev
POSITION
about the dining room
Put into effect
Edition No. ___1____
1. General provisions
1.1. The canteen is an independent structural unit of RomashkaPlus LLC (hereinafter referred to as the Company) with direct subordination to the head of the production department and is created by decision of the General Director of the Company.
1.2. Dining room opening hours:
From 12:00 to 14:00 daily from Monday to Friday.
1.3. The general management of the Canteen is carried out by the head of the production department, who is hired and dismissed on the basis of an order of the Company in accordance with the procedure adopted by the Company.
1.4. The structure and staff of the Canteen are approved by the General Director of the Company in accordance with the procedure established in the Company.
1.5. The job responsibilities of the head of the production department are determined by the employment contract and job description approved by the General Director of the Company.
1.6. The responsibilities of Canteen employees are determined by employment contracts and occupational instructions (production instructions) approved by the head of the production department.
1.7. In its activities, the Canteen is guided by:
Charter of the Company;
These Regulations;
Other local regulations and other organizational and administrative documents of the Company.
1.8. The work of the Canteen must comply with sanitary requirements in accordance with the legislation of the Russian Federation.
2. Goals and objectives of the unit
Ensuring high quality food preparation and high service standards for the Company’s employees.
3. Functions of the unit
3.1. Production activities of the canteen, ensuring high quality food preparation, food safety in accordance with the standards established by the legislation of the Russian Federation and a high standard of service for the Company’s employees.
3.2. Timely provision of the Canteen with products necessary for the production and service workers of the Company to carry out the process.
3.3. Planning, organizing and monitoring the meals of the Company's employees during the established break(s) for rest and food.
3.4. Rational and efficient use of material, financial and human resources.
3.5. Food production in accordance with the technological regulations of the Canteen.
3.6. Control of the quality of food preparation, sanitary and technical condition of production premises, compliance with fire safety and safety regulations.
3.7. Introduction of new equipment and technology, labor organization.
3.8. Maintaining records and timely submission of reports on the activities of the Canteen to the management of the Company.
4. Division structure
Organizationally, the Canteen consists of:
Head of production department;
Assistant cook.
5. Interaction with other departments
5.1. When carrying out its functions, the Canteen interacts with other structural divisions of the Company on issues of providing food to the Company's employees.
6.1. The head of the production department has the right:
Receive the necessary documents and other information materials on your profile for familiarization, systematic recording and use in your work;
Participate in meetings when considering issues within the competence of the Canteen;
Sign and endorse documents within your competence;
Participate in the hiring and dismissal of Canteen employees in accordance with the procedure established in the Company;
Make proposals to senior management to change the structure and staff of the Canteen;
Determine the main areas of activity of the Canteen in accordance with the tasks specified in these Regulations, distribute areas of responsibility between the employees of the Canteen;
Represent the Canteen employees for incentives, as well as make proposals to bring them to disciplinary or other liability within the limits of the current legislation of the Russian Federation.
6.2. Canteen employees have the right:
Request and receive, in the prescribed manner, the necessary information and materials from the structural divisions of the Company necessary to carry out the work within the competence of the Canteen;
Perform other functions provided for by the Company’s local regulations.
Other rights of the head of the production department and Canteen employees are determined by employment contracts, job descriptions (instructions for the profession or production instructions).
7. Responsibility
7.1. Full responsibility for the quality and timeliness of performing the tasks and functions assigned by these Regulations rests with the head of the production department within the limits and on the conditions established by the legislation of the Russian Federation and other regulatory legal acts of the Russian Federation, the Company's charter, the Company's internal labor regulations, and other local regulations. acts, organizational and administrative documents of the Company, employment contracts, job descriptions.
Responsible developer:
Agreed:
Familiarized:
I have read these regulations, received a copy, and undertake to keep them at my workplace:
1. Molkova Elena Petrovna Molkova 03.10.2011
EXAMPLE 3
Order to amend the staffing table
Limited Liability Company "RomashkaPlus"
(RomashkaPlus LLC)
ORDER
09.30.2011 No. 6/28-O
About making changes
to the staffing table
In order to improve the organizational structure in connection with the creation of a canteen at RomashkaPlus LLC
I ORDER:
1. Make the following changes to the staffing schedule of RomashkaPlus LLC dated 01/01/2011 No. 4 from 07/01/2011:
Introduce an independent structural unit “Canteen” with the following staff:
Head of production department - 1 pc. units, salary - 50,000 rubles;
Cook - 2 pcs. units, salary - 25,000 rubles;
Assistant cook - 2 pcs. units, salary - 16,000 rubles.
2. Entrust control over the execution of the order to the head of the HR department, E.A. Vasilkova.
General manager Sergeev S.A. Sergeev
EXAMPLE 4
Instructions for the profession of a cook
Limited Liability Company "RomashkaPlus"
(RomashkaPlus LLC)
I APPROVED
General manager
Sergeev S.A. Sergeev
INSTRUCTIONS
chef by profession
Put into effect
Edition No. ___1____
Division: Canteen
Reporting to: Head of Production Department
1. General provisions
1.1. These instructions define the basic rights, duties and responsibilities of the cook of the Company's canteen.
1.2. In his activities, the chef is guided by the following documents:
The current legislation of the Russian Federation;
Other regulatory legal acts of the Russian Federation;
Charter of the Company;
Internal labor regulations of the Company;
Regulations on the canteen;
Other local regulations, orders and instructions of the General Director (persons authorized by him) and other organizational and administrative documents of the Company;
These instructions;
Employment contract;
Other documents developed and brought to the attention of the chef.
1.3. The cook reports directly to the head of the production department.
1.4. The cook is hired by order of the general director on the recommendation of the head of the production department.
1.5. During the absence of the cook (vacation, illness, etc.), his duties are performed by a person appointed in the prescribed manner, who acquires the appropriate rights and is responsible for the quality and timeliness of the performance of the duties assigned to him.
2. Requirements for the employee
2.1. Qualification requirements
§ Education:
Secondary special.
§ Experience as a cook:
At least 1 year.
2.2. Special knowledge and skills
§ Special knowledge:
Current collections of recipes, technological instructions and rules for their use;
Types, properties and culinary purposes of food raw materials, semi-finished products, characteristics and organoleptic methods for determining their good quality;
Rules, techniques and sequence of operations for preparing products for heat treatment;
Ways to reduce losses and preserve the nutritional value of food products during heat treatment;
Requirements for the quality of raw materials and semi-finished products;
Rules for portioning and presentation of dishes;
Rules for distribution (packing), terms and conditions of storage of dishes;
Rules for menu design, record keeping and reporting;
Devices, purposes, rules for adjusting and operating equipment, inventory, tools, weighing instruments, utensils, rules for their safe use and care;
Internal labor regulations;
Rules and regulations on occupational health, safety, industrial sanitation, hygiene and fire protection;
Rules for the use of personal protective equipment;
Local regulations, orders and instructions of the General Director (persons authorized by him) of the Company, other organizational and administrative documents of the Company.
3. Responsibilities of the employee
3.1. Cook before starting work:
Puts sanitary clothing and hairstyle in proper condition;
Receives the necessary supplies (equipment, devices, etc.);
Prepares requests for products and semi-finished products;
Receives the necessary food raw materials and semi-finished products;
Prepares the necessary equipment and devices.
3.2. During the working day the cook:
a) prepares dishes and culinary products that require culinary processing:
Salads;
Broths and soups;
Second courses;
Hot and cold drinks;
b) portions (packages) and prepares dishes for serving;
c) ensures the safety and cleanliness of utensils, utensils and equipment;
d) monitors the safety of tableware and equipment during the service process, takes measures to prevent their theft and damage;
e) monitors the condition of the floor near the distribution.
3.3. The cook must:
Wear clean sanitary clothing and shoes at the workplace;
Comply with the principles of professional ethics when servicing the Company's employees;
Be careful and attentive when serving food;
Comply with the rules for operating dispensing equipment (heating and refrigeration) in order to ensure safety when servicing the Company’s employees;
Leave the workplace only when replacing it with another employee;
Complete advanced training at least once every 5 years;
Timely undergo a medical examination (examination);
Take a course on sanitary and hygienic training, take exams on the sanitary minimum at least once every 2 years;
If the temperature rises, signs of gastrointestinal and other infectious diseases, suppuration, cuts, burns appear, as well as all cases of intestinal infections in the family, report to the head of the production department.
3.4. The cook is prohibited from:
Eating and smoking in the workplace;
Storing personal toiletries in clothing pockets.
3.5. Cook at the end of the working day:
Cleans the workplace;
Hands over unused raw materials, semi-finished products and unsold finished products;
Prepares reporting documentation;
Hands over equipment and equipment to storage areas.
3.6. The cook must:
Have a culture of communication;
Be patient and self-possessed in communicating with the Company’s employees.
4. Employee rights
The cook has the right:
4.1. Act within the limits of the powers granted on behalf of the Company, represent the interests of the Company in relations with third-party organizations and individuals on issues within its competence.
4.2. Get acquainted with the decisions of the Company's management relating to its activities.
4.3. Make proposals for improving work related to the responsibilities provided for in these instructions.
4.4. Within your competence, inform your immediate supervisor about all shortcomings in the activities of the Company (structural unit, individual employees) identified in the process of exercising their rights and fulfilling their duties, and make proposals for their elimination.
4.5. Request personally or on behalf of the manager from employees of the Company’s structural divisions information and documents necessary for the performance of his duties.
4.6. Involve specialists from all (individual) structural divisions of the Company in solving the tasks assigned to it (if this is provided for by the regulations on the division, if not, then with the permission of the manager).
4.7. Demand that the management of the Company provide assistance in the performance of their duties and the exercise of rights.
4.8. The remaining rights of the cook are determined by current legislation, internal labor regulations and other local regulations of the Company.
5. Responsibility of the employee
The cook is responsible for:
5.1. For improper performance or failure to fulfill their duties provided for in these instructions - in the manner prescribed by the current legislation of the Russian Federation and the employment contract.
5.2. For the quality and timeliness of performing the tasks and functions assigned by these instructions within the limits and under the conditions established by the legislation of the Russian Federation and local regulations of the Company.
5.3. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative and civil legislation of the Russian Federation.
5.4. For causing damage to the Company - in accordance with the legislation of the Russian Federation, the employment contract, as well as for failure to ensure the safety of inventory items entrusted to him - by an agreement on full brigade liability.
5.5. For disclosure of trade secrets - in accordance with the confidentiality agreement.
These instructions for the profession have been developed in accordance with the Regulations on the canteen.
APPROVAL AND INFORMATION SHEET:
Responsible developer:
Head of the production department Volkova G.E.
Agreed:
Head of the Department of Labor Protection and Safety Eliseeva E.A.
Familiarized:
I have read these instructions, received a copy, and undertake to keep them at my workplace:
1. Molkova Elena Petrovna Molkova 03.10.2011
After opening, cooks and other workers are hired with the relevant personnel documents, as well as medical records, in accordance with current legislation.
Tax consequences for employees: personal income tax
Current tax legislation establishes that for employees, the receipt of free food is income expressed in kind. This means that you are required to pay personal income tax (NDFL) on this income.
Consequently, the employer, as a tax agent, must calculate and withhold personal income tax from employees in accordance with paragraph 1 of Art. 210 et al. 1 item 2 art. 211 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) upon their actual payment (clause 4 of Article 226 of the Tax Code of the Russian Federation). Please note that this cannot be done when giving lunch to an employee, and personal income tax will need to be withheld when paying his wages.
Thus, Personal income tax will be assessed on:
- the cost of food products that the employer provided to the employee (in the case of organizing meals in the canteen and when purchasing tea, coffee, sugar);
- the cost of services of specialized organizations, if the employer has entered into an agreement for the provision of catering services to its employees (in the case of catering in a cafe, as well as when delivering lunches to the office), and this cost must include VAT (clause 1 of Article 211 of the Tax Code of the Russian Federation);
- compensation for food expenses (if the employer compensates employees for food expenses).
But in order to calculate personal income tax on a given “in-kind income” received by each employee, it is necessary to establish the amount of such income in relation to each specific employee (Article 41 of the Tax Code of the Russian Federation). That is, when providing food to employees, the organization must keep personalized records of income in kind received by each employee.
The question arises: in all cases, is the employer obliged to withhold personal income tax from such employee income?
When organizing meals on a buffet basis, the amount of such income in relation to a specific employee cannot be determined. We can conclude that in this case there is no income of the employee as such, therefore, it should not be taxed. This position is reflected in judicial practice and regulatory legal acts of regulatory authorities.
However, some time ago the regulatory authorities took a different position. Thus, in letter No. 03-11-04/2/167 of the Ministry of Finance of Russia dated June 19, 2007, it is noted that the income of each taxpayer can be calculated based on the total cost of the food provided and data from the work time sheet or other similar documents.
Separately, it should be noted the case when an organization purchases drinking water. As indicated in the letter of the Federal Tax Service of Russia for Moscow dated August 28, 2006 No. 21-11/75538@, the cost of free drinking water provided to employees is not recognized as income of employees and, accordingly, is not subject to personal income tax, since the employer in this case provides the household needs of employees, related to the performance of their labor duties in accordance with Art. 22 Labor Code of the Russian Federation. However, the employer’s payment for tea, coffee and sugar is considered their income in kind and is subject to personal income tax in accordance with the generally established procedure.
Tax implications for employees: insurance premiums
In accordance with paragraph 1 of Art. 7 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Compulsory Medical Insurance Fund and the territorial compulsory medical insurance funds” (as amended on July 18, 2011) (hereinafter - Federal Law No. 212-FZ) subject to insurance premiums for organizations recognized, among other things, are payments and other remuneration accrued by payers of insurance premiums in favor of individuals under employment contracts and civil contracts, the subject of which is the performance of work or the provision of services. Accordingly, if the employment contract provides for the provision of free food to employees, then the cost of such food is subject to insurance contributions.
However, the question arises: if the organization does not keep personalized records of employee income in kind, is the cost of food for employees included in the base for calculating insurance premiums? As an answer, we can cite the letter of the Ministry of Health and Social Development of Russia dated March 23, 2010 No. 647-19, from which it follows that in accordance with Part 1 of Art. 7 of Federal Law No. 212-FZ, the object of taxation of insurance premiums includes all payments in favor of employees made within the framework of labor relations, including those provided for by labor, collective agreements, agreements, and local regulations of the employer. Taking this into account, payments to employees that are not directly specified in their employment contracts are, nevertheless, subject to insurance premiums as made within the framework of the labor legal relationship between employees and the employer, and, therefore, related to employment contracts. The only exceptions are the amounts specified in Art. 9 of Federal Law No. 212-FZ, which are not subject to insurance premiums. And since the provision of free food does not apply to the benefits established by the specified article of Federal Law No. 212-FZ, payment of the cost of food for employees is recognized as a payment on which insurance premiums should be charged. The calculation of the base for calculating insurance premiums in the case of payments in kind is, as a rule, similar to the calculation used when determining the tax base for personal income tax when employees receive income from the organization in kind. Therefore, it seems that the recommendations of the Russian Ministry of Finance regarding the procedure for calculating the tax base for personal income tax in a situation in which personalized accounting is not kept are also applicable for calculating the base for calculating insurance premiums.
Eating at a nearby cafe
A convenient option for centralized meals for employees can be a catering establishment located near the organization’s office. In order for employees to be able to eat for free in the nearest cafe, the organization must enter into a contract for the provision of paid services with the cafe to serve the employees of this organization in terms of providing them with food during a certain period of time, for example, during designated breaks for rest and food. In the contract, among other essential conditions, it is necessary to indicate the price of a standard set of dishes, the number of daily servings (if possible) and the procedure for providing lunches (with food stamps, passes, etc.):
1.1. Under this Agreement, the Contractor undertakes, on the instructions of the Customer, to provide catering services for the Customer’s employees, and the Customer undertakes to pay for the services provided. The organization of catering for the Customer's employees means the provision by the Contractor of the Customer's employees with food within the cost of a basic portion of a hot lunch in accordance with the menu agreed upon by the Parties (Appendix No. 1 to this Agreement), defined in clause 3.2 of this Agreement.
1.2. Meals are supplied by the Contractor in a cafe located at the address: Moscow, st. Neglinnaya, 5 (hereinafter referred to as the Cafe) with passes to the territory of the Customer's organization, presented by each employee when receiving a hot lunch.
3.3. Weekly (every Monday) the Customer and the Contractor draw up an act on the quantity and cost of hot lunches provided to the Customer's employees for the past week, on the basis of which the Contractor issues an invoice to the Customer for payment for services provided under this Agreement, payment of which is made by the Customer within 3 (three) working days from the moment it is received by the Customer.
In such a situation, it is assumed that both the employer and the cafe independently keep records of lunches consumed by employees: the cafe takes into account the number of dishes served in accordance with internal procedures, in addition, the employer keeps personalized records of lunches provided to each employee based on the results of the reporting period (usually a calendar month ). The contract can also stipulate that the cafe will provide a report at the end of the month, on the basis of which the organization will be able to calculate how many meals each employee consumed.
Often used coupon system for providing lunch in cafes. With a food voucher system, each employee is given vouchers for a sum of money equal to the cost of lunch. In this case, coupons can be ordered for a certain period of time, for example, a calendar month. In the cafe, the employee is provided with lunch in exchange for a voucher. Based on the received coupons, the cafe issues an invoice to the organization for the total amount of services provided. At the end of the specified time period, the cost of food provided to each employee is determined. Since coupons are essentially strict reporting forms in accordance with clause 2 of the Regulations on the implementation of cash payments and (or) payments using payment cards without the use of cash register equipment, approved by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359 (as amended. dated February 14, 2009), then the procedure for their provision and accounting should also be reflected in the agreement between the cafe and the organization, for example:
1.2. Meals are supplied by the Contractor in a cafe located at the address: Moscow, st. Neglinnaya, 5 (hereinafter referred to as the Cafe) from 13:00 to 15:00 from Monday to Friday using coupons presented by each employee when receiving a hot lunch, in the form specified in Appendix No. 2 to this Agreement.
1.3. The Contractor undertakes to provide the Customer with food coupons in the quantity corresponding to the Customer’s application sent to the Contractor no later than 3 (three) calendar days before the start of the month of provision of services.
3.2. The price of a basic portion of a hot lunch, consisting of a cold appetizer, first, second course and drink, is 200 (two hundred) rubles 00 kopecks, including VAT, per person in accordance with the menu agreed upon by the Parties.
3.3. At the end of each month of provision of services in accordance with the number of coupons received by the Contractor for a given period, the Contractor issues an invoice to the Customer for payment for services provided under this Agreement, payment of which is made by the Customer within 3 (three) business days from the date of its receipt by the Customer.”
If food in a cafe is organized on a buffet basis, then a representative of the cafe can record in internal documents (journals specially created for this purpose) the fact that a specific employee visited the cafe, as well as the number and cost of dishes that he consumed.
Purchase of tea, coffee, sugar, drinking water
The purchase of tea, coffee, sugar, and drinking water is quite common and is most often done if the organization does not have sufficient resources to provide workers with nutritious meals, but there is a room specially designed for meals, where, for example, you can drink tea or have a snack during a rest and nutrition break. For the purchase of tea, coffee, sugar, drinking water, the organization enters into a sales or supply agreement with manufacturers of the relevant goods or an organization engaged in wholesale supplies. The contract should indicate:
name and quantity of the goods supplied;
delivery time;
price of the goods.
Along with the purchase of tea, coffee, sugar, drinking water, it is not forbidden to organize meals in a nearby cafe or food delivery to the office.
Employee compensation for food expenses
It happens that the employer does it simpler - compensates employees for their food expenses. In the organization in accordance with the established procedure a certain amount of money is approved, which employer compensates employees monthly upon payment of wages. The amount of money for each organization is individual and may depend on the category of personnel (for example, heads of structural divisions may be allocated a larger amount compared to line personnel). The amount of money can be set as follows:
in local regulations along with a mention of providing free food to employees;
in the employer's order if there is an appropriate reference in the local regulatory act that the amount of compensation for food costs is established by order of the employer.
Delivery of lunches to the office
Currently, delivery of ready-made lunches to the office is becoming increasingly popular. Organization enters into a contract for the provision of paid services or a supply contract(or an agreement containing the terms of both delivery and paid provision of services) with a specialized organization engaged in the delivery of lunches to the office, or catering (from the English “catering” - supply, equipment). Under this agreement, ready-made meals and drinks are delivered to the organization’s office in accordance with the application, which indicates the composition, number of meals and their price. The field service staff of such an organization can also organize heating of dishes, table setting and cleaning of dishes.
The contract with this organization must indicate:
list of services included in the delivery of hot lunches to the office (is heating of dishes, table setting, cleaning dishes, etc. included);
composition and quantity of dishes;
lunch delivery procedure;
the price of each lunch and the total amount;
lunch delivery times.
1.1. Under this Agreement, the Customer instructs, and the Contractor undertakes, the obligation to provide a range of services for the purpose of organizing meals for the Customer’s employees by delivering food products, set meals, food sets agreed upon by the Parties in the menu given in Appendix No. 1 to this Agreement (hereinafter - Complex lunches), at the address: Moscow, st. Perekopskaya, 4 (floor 5, room 6) daily from Monday to Friday from 13:00 to 14:00, and the Customer undertakes to pay for the Contractor’s services.
1.2. Under the Agreement, the Contractor undertakes to do the following:
Ensure timely delivery of Set Meals to the Customer's employees in quantities in accordance with the Application in the form given in Appendix No. 2 to this Agreement.
The application can be submitted to the Customer by the Contractor:
In writing;
Using fax.
1.3. The cost of the Contractor's delivery services is included in the cost of Set Meals delivered to the Customer's employees, specified in Appendix No. 1 to this Agreement.
Resolutions of the Federal Antimonopoly Service of the Ural District dated August 20, 2009 No. Ф09-5950/09-С2, Federal Antimonopoly Service of the Far Eastern District dated June 15, 2009 No. Ф03-2484/2009, Federal Antimonopoly Service of the North Caucasus District dated March 12, 2008 No. Ф08-478/08-265А, FAS Northwestern District dated February 21, 2008 in case No. A56-30516/2006.
Nowadays, many enterprises practice organizing meals for employees. Accountants in this case have to understand the intricacies of accounting for related business transactions and tax rules. It should be borne in mind that the accounting of the company's costs for employee lunches will depend on whether the company has its own catering division, or whether the purchase of ready-made sets of products is carried out from third-party companies. As for paying taxes, it all depends on whether the staff’s meals are provided for in the collective (labor) agreement or not. You will learn about all the features from the article “Food for wiring employees.”
Meals for postage employees - canteen on the balance sheet of the enterprise
To summarize the available information about the expenses of the canteen, which is listed on the balance sheet of the enterprise, the accountant must use account 29 “Service industries and farms”. This procedure is provided for in the Chart of Accounts (approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n).
Meals for posting employees - buffet lunches
When staff meals are organized in the form of a buffet, it is impossible to determine exactly how much food consumed per subordinate. In this regard, the costs incurred by the company for preparing lunches are subject to a single social tax and personal income tax according to a non-standard scheme for this situation.
As is known, UST and personal income tax are targeted taxes (contributions), since they are calculated separately based on the earnings of each of the company’s employees. A prepared meal at the expense of the organization is the employee’s income in kind, on which taxes must be paid, as on wages.
And when organizing lunches according to the buffet system, when everyone puts dishes in any quantity and assortment on their plate, it is impossible to determine with accuracy exactly how much each of the subordinates received this income (in other words, how much each employee had lunch for). ). For this reason, the amount of payment by the company for food provided to employees free of charge cannot be considered as staff income.
This rule is confirmed by judicial practice; it is enough to read paragraph 8 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 21, 1999 No. 42. A similar conclusion can be drawn after reading the text of Federal Law No. 167-FZ of December 15, 2001 and Chapters 23–24 of the Tax Code - these regulations do not contain instructions regarding the procedure for determining an employee’s income in such a case.
Meals for posting employees - compensation for the cost of meals for employees
Often, an enterprise does not provide free lunches to staff, but simply compensates them for the cost of food. The chart of accounts provides for the use of:
- account 73 “Settlements with personnel for other operations” - it reflects the implementation of payments to personnel not related to wages and compensation of expenses of accountable persons (payment of compensation for the cost of food from funds taken at the cash desk will be reflected in the DEBIT of account 73 in correspondence with the account 50 "Cashier");
- sch. 91 “Other income and expenses” subaccount 91-2 “Other expenses” - to reflect non-operating expenses.
Let's look at an example of how an accountant records the company's expenses associated with paying employees compensation for the cost of lunches. Let’s imagine that employees of Oblaka LLC receive monthly compensation for the cost of food in the amount of 1,500 rubles:
| DEBIT | CREDIT |
| 91-2 | 73 |
| 99-2 | 68 |
| 73 | 68 |
| 73 | 50 |
Posting meals for employees - the company buys lunches for employees from a third-party company
Important! If the provision of lunches to the company's employees is stipulated by a collective or labor agreement, their cost is part of the salary expressed in kind, that is, accountants should reflect the cost of meals in the same manner as accruals and payment of salaries are reflected.
For the purpose of reflecting payments related to the remuneration of employees, account 70 “Settlements with personnel for remuneration” is used (maintained separately for each employee). Since the cost of staff meals is not charged to employees, it is a type of wages, and therefore is also reflected in account 70. According to DEBIT account. 70 must reflect the amounts of wages issued (pensions to working pensioners, wages, bonus payments, additional payments, allowances, benefits), amounts of taxes, various deductions and payments under executive documents. By LOAN account 70, wage payments will be reflected in correspondence with the accounts of production expenses (sales costs).
It is also necessary to pay attention to the following points regarding tax and accounting in an organization that provides meals to its employees:
- The accrual of UST must be reflected on the LOAN account. 69 “Calculations for social insurance and security” in correspondence with DEBIT of accounts for recording production expenses. The amount of UST is recognized as expenses for ordinary activities.
- If the provision of lunches to employees is not stipulated in labor and collective agreements, the company's expenses for lunches for employees are recognized as non-operating expenses. They are reflected in DEBIT account. 91 “Other income and expenses” subaccount 91-2 “Other expenses” in correspondence with the CREDIT account. 60 “Settlements with suppliers and contractors.”
- Payment for the services of the company from which ready-made meals are purchased, in accordance with the concluded agreement, will be reflected in the DEBIT account. 60 and LOAN account. 51 "Current accounts".
- Costs for the transfer of goods (works, services) for one’s own needs, according to paragraphs. 2 p. 1 art. 146 of the Tax Code of the Russian Federation cannot be taken for deduction for the purpose of calculating income tax. These expenses are subject to VAT, which is necessarily allocated to the account. 19 for subsequent offset from tax amounts transferred to the budget.
- Costs that form the accounting profit of the reporting period and are not taken into account when calculating the taxable base for profit tax of the current and subsequent reporting periods should be recognized as a permanent difference. Permanent differences between reporting periods should be reflected separately in the accounts. They are subject to reflection in the analytical accounting of the corresponding account of assets and liabilities, in the assessment of which a permanent difference has arisen. In the case of providing lunches to staff, this will be analytical accounting for account 91 subaccount 91-2.
- The appearance of a permanent difference means the emergence of a permanent tax liability (a tax amount that increases the amount of tax payments for income tax in the reporting period). The amount of the permanent liability can be calculated by multiplying the permanent difference identified in the reporting period by the income tax rate (according to paragraph 1 of Article 284 of the Tax Code of the Russian Federation - 24%). Permanent tax liabilities should be reflected in DEBIT account. 99 “Profits and losses” in correspondence with CREDIT account. 68 “Calculations for taxes and fees.”
Meals for posting employees - meals for employees are not provided for in the labor or collective agreement
Depending on whether lunches for staff are provided for by the labor (collective) agreement or not, the procedure for calculating personal income tax, unified social tax and income tax will differ. Let us first consider the situation when the text of the mentioned contracts contains information about the organization of meals for employees.
Income tax
The enterprise's expenses for organizing free meals for employees are not taken into account when calculating the taxable base for income tax (clause 25 of Article 270 of the Tax Code of the Russian Federation). However, in our case, when the provision of lunches is stated in labor or collective agreements, the enterprise’s costs for meals (at a discount or free) must be taken into account for the purpose of calculating income tax.
The employer is the tax agent of the employees, therefore the responsibility for calculating personal income tax at a rate of 13% and transferring it to the budget falls on the enterprise. Tax is withheld from any payments intended for the employee when they are actually transferred to the employee. It is worth keeping in mind, paragraph 4 of Art. 226 of the Tax Code of the Russian Federation prohibits withholding more than 50% of the payment amount.
The accountant will reflect the personal income tax withheld from income in the DEBIT account. 70 in correspondence with CREDIT account. 68. The accrual of personal income tax is reflected in form No. 1-NDFL “Tax card for accounting income and personal income tax.”
Unified social tax
The cost of meals paid by the enterprise in accordance with the terms of the agreement between management and employees is subject to a single social tax, since the costs of organizing lunches are classified as labor costs, which reduce the tax base for income tax. Insurance contributions for compulsory social insurance against injuries and occupational diseases are also paid from these amounts.
The object of taxation and the tax base under the Unified Social Tax are also subject to contributions to the Pension Fund, the tariffs of which are indicated in the text of Art. 22-23 of the Federal Law of December 15, 2001 No. 167-FZ. The amount of the advance payment under the UST can be reduced by the amount of accrued contributions to the Pension Fund (a tax deduction not exceeding the amount of the UST can be issued).
Meals for posting employees - meals for employees are provided for in the labor (collective) agreement
A different situation with taxation of the cost of free meals at an enterprise arises when the provision of meals to employees is regulated by a labor or collective agreement.
Income tax
The costs incurred by the enterprise for organizing meals for employees are not taken into account when calculating the taxable base for income tax, since lunches are provided free of charge (or at a reduced cost) and are not provided for the purpose of providing special meals to certain categories of employees (clause 25 of Article 270 of the Tax Code of the Russian Federation ).
Unified social tax
Payments to employees are not subject to UST if the taxpayer company does not have these payments as expenses taken into account when calculating income tax. Since free meals are not issued on the basis of an employment contract, the cost of meals cannot be subject to a single social tax. That is, insurance contributions to the Pension Fund should not be paid from the cost of food. However, according to Art. 255 of the Tax Code of the Russian Federation, the expenses of a taxpayer company may include any labor costs, including accruals in kind. Therefore, it is possible to reduce the size of the income tax base on the cost of food only if it is provided for by labor or collective agreements.
If a manufacturing company, or a firm provides services or performs paid work, the cost of food for tax purposes is taken into account separately for production personnel and administrative and management specialists. This is done because the provision of food is related to wages, and it can be attributed to direct or indirect expenses of the company. The enterprise's expenses for remuneration of production personnel are direct expenses, part of which is not written off at the end of the period, but relates to work in progress. The costs of paying managers are indirect and are written off in full at the end of the tax period to form the income tax base.
Legislative acts on the topic
Common mistakes
Error: The accountant does not withhold personal income tax from the cost of food provided to the employee at the enterprise free of charge, at the expense of the employer.
The company incurs expenses for food for employees; under what items should transactions be written off?
Accounting for food costs depends on whether the company will organize its own catering division, or will buy lunches for employees from specialized organizations. The taxability of food expenses for employees is determined by whether this food is covered by the provisions of the employment or collective agreement. To choose the most optimal option, you should consider the taxation procedure in each situation.
Meals for employees are provided for in the labor (collective) agreement
Income tax
Paragraph 25 of Article 270 of the Tax Code of the Russian Federation establishes that expenses that are not taken into account for the purposes of income tax when determining the tax base include expenses in the form of compensation for the increase in the cost of food in canteens, buffets or dispensaries or its provision at preferential prices or free of charge (for with the exception of special meals for certain categories of employees in cases provided for by current legislation, and with the exception of cases where free or reduced-price meals are provided for in labor agreements (contracts) and (or) collective agreements).
In addition, Article 255 of the Tax Code of the Russian Federation determines that the taxpayer’s expenses for wages include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to work hours or working conditions, bonuses and one-time incentives accruals, expenses associated with the maintenance of these employees, provided for by the norms of the legislation of the Russian Federation, employment agreements (contracts) and (or) collective agreements.
In connection with the above, the income tax base for food expenses will be reduced only if payment for food is provided for in the labor (collective) agreement.
To reflect in tax accounting transactions related to the organization of meals for employees in a manufacturing company or in a company providing services performing work, it is necessary to take into account separately the cost of free meals for production personnel and for administrative and management specialists. After all, the cost of food, on the basis of Article 255 of the Tax Code of the Russian Federation, is classified as labor costs, and these, in turn, can be classified as direct or indirect costs. According to Article 318 of the Tax Code of the Russian Federation, expenses for remuneration of production workers form direct expenses, part of which at the end of the reporting (tax) period, according to Article 319 of the Tax Code of the Russian Federation, is not written off to determine the tax base for the purpose of calculating income tax, but relates to work in progress. And labor costs for the administrative and managerial staff are indirect expenses that do not relate to work in progress and are written off to form the income tax base in full at the end of the reporting (tax) period.
Unified social tax
In accordance with paragraph 1 of Article 236 of the Tax Code of the Russian Federation, the object of taxation for taxpayers specified in paragraph 2 and 3 of paragraph 1 of paragraph 1 of Article 235 of the Tax Code of the Russian Federation is recognized as payments and other remuneration accrued by taxpayers in favor of individuals for labor and civil law contracts, the subject of which is the performance of work, the provision of services (with the exception of remunerations paid to individual entrepreneurs), as well as under copyright contracts.
According to clause 3 of Article 236 of the Tax Code of the Russian Federation, payments and remuneration (regardless of the form in which they are made) are not recognized as an object of taxation if for taxpayer organizations such payments are not classified as expenses that reduce the tax base for corporate income tax in the current reporting (tax) period.
Thus, the cost of food, which, according to the terms of the employment contract concluded between the administration and employees, is paid by the organization, is subject to a single social tax in the manner established by paragraph 1 of Article 237 of the Tax Code of the Russian Federation, since these expenses relate to labor costs, that is to expenses that reduce the tax base for income tax.
In accordance with the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases,” the organization charges contributions for compulsory social insurance from the wages (including in the form of providing free food) of employees accidents at work and occupational diseases (insurance premiums).
In addition, according to clause 2 of Article 10 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”, the object of taxation of insurance contributions for compulsory pension insurance and the basis for calculating these insurance contributions are the object of taxation and the tax base according to the unified social tax established by Chapter 24 of the Tax Code of the Russian Federation. Tariffs of insurance contributions for compulsory pension insurance are given in Articles 22, 33 of the specified Federal Law.
The amount of the unified social tax (the amount of the advance payment under the unified social tax) payable to the federal budget is reduced by the amount of accrued contributions to compulsory pension insurance (a tax deduction is made). In this case, the amount of the tax deduction cannot exceed the amount of the UST (the amount of the advance payment under the UST) payable to the federal budget, accrued for the same period (clause 2 of Article 243 of the Tax Code of the Russian Federation).
Meals for employees are not provided for in the labor (collective) agreement
Income tax
As stated above, paragraph 25 of Article 270 of the Tax Code of the Russian Federation establishes that expenses not taken into account for the purposes of income tax when determining the tax base include expenses in the form of free meals provided (except for cases where free or reduced-price meals are provided for in employment contracts (contracts) and (or) collective agreements).
In accordance with the explanations contained in Section 5.2 “Labor Expenses” and 5.6 “Expenses Not Taken into Account for Tax Purposes” of the Methodological Recommendations for the Application of Chapter 25 “Organizational Income Tax”, Part Two of the Tax Code of the Russian Federation, approved by the Order of the Ministry of Taxes of Russia dated December 20, 2002 N BG-3-02/729, social payments in favor of the employee are not taken into account for profit tax purposes, regardless of whether they are paid in accordance with the order of the head of the organization or in accordance with the collective agreement.
Unified social tax
According to clause 3 of Article 236 of the Tax Code of the Russian Federation, payments and remuneration (regardless of the form in which they are made) are not recognized as an object of taxation if for taxpayer organizations such payments are not classified as expenses that reduce the tax base for corporate income tax in the current reporting (tax) period. Since free lunches are provided to employees by order of the manager, and not in accordance with the terms of employment contracts, their cost is not subject to taxation under the Unified Social Tax.
Accordingly, the organization does not calculate insurance contributions for compulsory pension insurance from the cost of free lunches (Clause 2, Article 10 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”).
Personal income tax
In all of the above cases, on the basis of clause 1 of Article 210 of the Tax Code of the Russian Federation, the cost of food is taken into account when determining the tax base for personal income tax (NDFL). When a taxpayer receives income from organizations in kind in the form of goods (work, services), other property, the tax base is determined as the cost of these goods (work, services), other property, calculated on the basis of their prices, determined in a manner similar to that provided for in Art. 40 of the Tax Code of the Russian Federation, taking into account VAT, excise taxes and sales tax (clause 1 of Article 211 of the Tax Code of the Russian Federation).
Based on clause 1 of Article 226 of the Tax Code of the Russian Federation, the organization from which the taxpayer received income is obliged to calculate, withhold from the taxpayer and pay the amount of personal income tax. The organization is obliged to withhold the accrued amount of tax from the employee’s income upon actual payment at the expense of any funds paid by the organization to the employee. In this case, the withheld amount of tax cannot exceed 50% of the payment amount (clause 4 of Article 226 of the Tax Code of the Russian Federation).
In the case under consideration, the deduction of accrued personal income tax is reflected in the accounting records by an entry in the debit of account 70 “Settlements with personnel for wages” in correspondence with the credit of account 68.
Taxation of the income in question is carried out at a tax rate of 13% (clause 1 of Article 224 of the Tax Code of the Russian Federation). The accrual of income tax amounts is reflected in Form N 1-NDFL “Tax Card for Accounting for Income and Personal Income Tax”, approved by Order of the Ministry of Taxes of Russia dated November 1, 2000 N BG-3-08/379 “On approval of tax reporting forms income of individuals."
It should be noted that there is a different procedure for taxing food expenses with personal income tax and unified social tax in the event that it is not possible to determine the amount of food consumed by each employee (for example, in the case when the employees’ meals are organized in the form of a buffet).
Buffet catering
In accordance with Articles 210, 211, 237, paragraph 4 of Article 243 of the Tax Code of the Russian Federation, as well as paragraph 2 of Article 10, paragraph 3 of Article 24 of the Federal Law of December 15, 2001 No. 167-FZ “On compulsory pension insurance in the Russian Federation" (as amended on December 31, 2002), these taxes (contributions) are targeted taxes (contributions) due to the fact that they are calculated separately in relation to the income (payments) received by each specific employee of the organization. In this case, it is impossible to establish exactly what amount of income (payment) was received by each person who eats free food at the expense of the organization’s funds. Therefore, payment by an organization of the cost of free lunches provided to employees cannot be considered as the income of these employees. In addition, Chapters 23 and 24 of the Tax Code of the Russian Federation, as well as Federal Law No. 167-FZ dated December 15, 2001, do not provide for the procedure in which the income of a particular person is determined in such situations.
A similar point of view was stated in paragraph 8 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 21, 1999 No. 42 in relation to the calculation of income tax.
The organization buys lunches for employees from a specialized organization
If the provision of free food to employees is provided for by an employment (collective) agreement, then the cost of food is part of the payment for their labor made in kind; in accounting, the cost of the provided free food is reflected in a manner similar to the calculation and payment of wages.
In accordance with the Chart of Accounts, account 70 “Settlements with personnel for wages” is intended to summarize information on settlements with employees of an organization for wages (for all types of wages, bonuses, benefits, pensions for working pensioners and other payments). The credit of account 70 reflects the amounts of wages due to employees in correspondence with the accounts of production costs (selling expenses) and other sources. The debit of account 70 “Settlements with personnel for wages” reflects the paid amounts of wages, bonuses, benefits, pensions, etc., as well as the amount of accrued taxes, payments under executive documents and other deductions. Analytical accounting for account 70 is maintained for each employee.
In accounting, the amount of accrued UST is an expense for ordinary activities (clause 5 of PBU 10/99). The accrual of the unified social tax is reflected in the credit of account 69 “Calculations for social insurance and security” in correspondence with the debit of the production cost accounts.
| Debit | Credit |
| 60 | 51 |
| 20 (23, 25, 26) | 70 |
| 70 | 60 |
| 20 (23, 25, 26) | 69 |
| 70 | 68 |
A different accounting procedure is provided if payment for meals is made on the basis of the Manager’s Order and is not provided for by an employment (collective) agreement.
For accounting purposes, the organization’s expenses for providing employees with free meals not provided for by the collective agreement are non-operating expenses in accordance with clause 12 of the Accounting Regulations “Organization Expenses” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n.
According to the Chart of Accounts, these expenses in this case are reflected in the debit of account 91 “Other income and expenses”, subaccount 91-2 “Other expenses”, in correspondence with the credit of account 60 “Settlements with suppliers and contractors”.
Considering that, according to paragraph 2 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation, operations for the transfer of goods on the territory of the Russian Federation (performance of work, provision of services) for one’s own needs, expenses for which are not deductible when calculating corporate income tax, are recognized as an object taxation of VAT, the allocation of this tax for subsequent offset is necessary. Therefore, despite the non-commercial nature of the analyzed transactions, “input” VAT is allocated on account 19 and is subsequently subject to offset from the tax amounts transferred to the budget.
Payment for services provided by a public catering organization under a contract is reflected in the debit of account 60 “Settlements with suppliers and contractors” and the credit of account 51 “Settlement accounts”.
Expenses that form the accounting profit of the reporting period and are excluded from the calculation of the tax base for income tax for both the reporting period and subsequent reporting periods, in accordance with the Accounting Regulations “Accounting for income tax calculations” PBU 18/02, approved by Order of the Ministry of Finance Russia dated November 19, 2002 No. 114n, are recognized as a permanent difference (clause 4 of PBU 18/02).
According to clause 6 of PBU 18/02, permanent differences of the reporting period are reflected in accounting separately (in the analytical accounting of the corresponding account of assets and liabilities in the assessment of which the permanent difference arose), in this case in the analytical accounting of account 91, subaccount 91-2 .
The occurrence of a permanent difference leads to the formation of a permanent tax liability, which is the amount of tax that increases tax payments for income tax in the reporting period (clause 7 of PBU 18/02).
A permanent tax liability is defined as the product of a permanent difference that arose in the reporting period by the profit tax rate established by the legislation of the Russian Federation on taxes and fees and in force on the reporting date (24% according to paragraph 1 of Article 284 of the Tax Code of the Russian Federation).
According to clause 7 of PBU 18/02 and the Instructions for using the Chart of Accounts, permanent tax liabilities are reflected in accounting as the debit of account 99 “Profits and Losses” (for example, subaccount 99-2 “Permanent tax liability”) in correspondence with the credit of account 68 “ Calculations for taxes and fees."
| Debit | Credit |
| 91-2 | 60 |
| 60 | 51 |
| 99-2 | 68 |
| 70 | 68 |
Compensation for food costs for employees
In addition to the above, consider the case when employees are simply compensated for the cost of food.
To summarize information on all types of settlements with employees of the organization, except for settlements for wages and settlements with accountable persons, the Chart of Accounts uses account 73 “Settlements with personnel for other transactions.” Payment of compensation from the cash desk is reflected in the debit of account 73 in correspondence with account 50 “Cash”.
To reflect non-operating expenses, the Instructions for using the Chart of Accounts provide account 91 “Other income and expenses”, subaccount 91-2 “Other expenses”.
Let’s say that employees of Chaika LLC are compensated for the cost of lunch in the amount of 800 rubles. per month. The organization's accountant will make the following entries in accounting.
| Debit | Credit |
| 91-2 | 73 |
| 99-2 | 68 |
| 73 | 68 |
| 73 | 50 |
Canteen on the balance sheet of the organization
To summarize information about the costs of the canteen organization on the balance sheet, the Chart of Accounts for accounting the financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, is intended for account 29 “Service production and facilities.”
Direct expenses associated directly with the production of canteen products are reflected in the debit of account 29 “Service production and farms” in correspondence with the credit of accounts for inventory accounting, settlements with employees for wages, etc.
The credit of account 29 “Service production and facilities” reflects the amount of the actual cost of finished products completed by production. These amounts are written off from account 29 “Service production and farms” to the debit of the accounts for accounting for finished products, sales, etc.
Based on materials from: pravcons.ru
