How to properly account for employee insurance costs

Accounting for insurance transactions

Accounting for settlements for property and personal insurance is carried out using account 76 “Settlements with various debtors and creditors” subaccount 1 “Settlements for property and personal insurance”.
In the debit of account 76, subaccount 1 reflects the transfer of amounts of insurance payments to insurance organizations, write-off of losses due to insured events, amounts of insurance compensation due under an insurance contract to employees of the organization. On the credit of account 76, subaccount 1 “Calculations for property and personal insurance” reflects the amount of insurance compensation received by the organization from insurance organizations in accordance with insurance contracts. Analytical accounting for account 76 subaccount 1 “Calculations for property and personal insurance” is carried out for insurers and individual insurance contracts. In the accounting of an organization, insurance transactions are reflected in four stages:

• 1) calculation of the amount of the insurance premium;
• 2) transfer of this amount to the insurance organization;
• 3) reflection in accounting of the occurrence of an insured event and the insurance compensation due;
• 4) reflection in the accounting of receipt of insurance compensation.

Let's look at these stages in more detail.

Calculation of the insurance premium amount. In accordance with the concluded agreement with the insurance organization, the insured enterprise becomes obligated to pay insurance premiums (payments).

The calculated amounts of insurance payments are reflected in the credit of subaccount 76-1 “Calculations for property and personal insurance” in correspondence with the accounts of production costs (selling expenses) or other sources of insurance payments. According to the law, the cost of products, goods, works and services includes expenses for property insurance of objects directly involved in the production process, liability insurance of organizations that are a source of increased danger, insurance against accidents and illnesses, medical and pension insurance under contracts with non-state pension funds.

Let's look at accounting using the example of property insurance. If property that is used in the production activities of the organization is insured, then the accrued amounts of insurance payments are included in the cost of products (works, services) or as part of sales expenses. This operation is reflected by the entry:

D 20 “Main production”, 25 “General production expenses”, 26 “General business expenses”, 44 “Sales expenses” - K 76-1 “Calculations for property and personal insurance”.

If property is insured that is used for purposes not related to production activities, then the amount of insurance payments is accrued by recording:

D 91-2 “Other expenses” - K 76-1 “Calculations for property and personal insurance.”

It should be noted that the calculation of insurance payments and their inclusion in the cost of products (works, services) is carried out by the organization only after the insurance contract comes into force. If this period is not specified in the contract, the contract comes into force after payment of the insurance premium.

The costs of insuring fixed assets in the process of their creation or acquisition are included in their initial cost by recording:

D 08 “Investments in non-current assets” - K 76-1 “Calculations for property and personal insurance”.

The costs of insuring inventories are included in their original (actual) cost and are reflected in the entry:

D 10 “Materials”, 15 “Procurement and acquisition of material assets”, 41 “Goods” - K 76-1 “Calculations for property and personal insurance”.

According to sub. 7 clause 3 art. 149 of the Tax Code, the provision of insurance services is not subject to VAT.

An enterprise can enter into a property insurance contract for a long period of time, for example 3 years, with an insurance premium paid in advance for the entire insurance period. In this case, when assigning insurance payments to the cost of products (works, services), one should be guided by the Accounting Regulations PBU 1/98 “Accounting Policy of the Organization”. In accordance with this document, the facts of the organization’s economic activities relate to the reporting period in which they occurred, regardless of the time of receipt or payment of funds associated with them.

Based on the foregoing, it is advisable to take into account the amount of insurance premiums for long-term insurance contracts in account 97 “Deferred expenses” by recording:

D97 “Future expenses” - K 76-1 “Calculations for property and personal insurance.”

Subsequently, the amounts reflected in the debit of account 97 are written off to cost accounting accounts by writing:

D 20 “Main production”, 25 “General production expenses”, 26 “General business expenses”, 44 “Sales expenses” - K 97 “Deferred expenses”.

The payment of the amount of insurance payments to the insurance organization is reflected by the entry:

D 76-1 “Calculations for property and personal insurance” - K 50 “Cash”, 51 “Cash accounts”.

Reflection in accounting of the occurrence of an insured event and the insurance compensation due from the insurance company depends on the type of damage received, which may be due to the following factors:

• ? disposal of fixed and working capital lost or damaged as a result of various adverse events;
• ? interruptions (downtime) in the production activities of the organization;
• ? loss of work ability by the organization’s employees, as well as the need to compensate them for the costs of restoring their health;
• ? compensation by the organization for harm caused to individuals and legal entities during the implementation of its business activities.

Write-off of losses due to insured events (destruction and damage to inventories, finished products and other material assets, etc.) is reflected as a disposal of insured property by records:

D 76-1 “Calculations for property and personal insurance” - K 01 subaccount “Disposal of fixed assets”, 10 “Materials”, 43 “Finished products”, 50 “Cash desk”, etc.

If the property damaged as a result of an insured event can be repaired, then the associated costs are also covered by the insurance compensation. To reflect this, an entry is made in accounting:

D 76-1 “Calculations for property and personal insurance” - K 20 “Main production”, 25 “General production expenses”, 26 “General business expenses”, 44 “Sale expenses”.

If, under the terms of the insurance contract, losses or part of losses are not subject to compensation from insurance compensation, then they are considered other expenses of the organization. An entry is made for the amount of such losses:

D 91-2 “Other expenses” - K 76-1 “Calculations for property and personal insurance.”

If the amount of insurance compensation exceeds the organization's actual losses from damage or loss of property, then the amount of such excess is considered other income. An entry is made for the amount of this excess:

D 76-1 “Calculations for property and personal insurance” - K 91-1 “Other income”.

Reflection in accounting for receipt of insurance compensation. The amount of insurance compensation received by an organization from insurance organizations in accordance with insurance contracts is reflected in accounting by the entry:

D 50 “Cashier”, 51 “Cash accounts” - K 76-1 “Calculations for property and personal insurance”.

Example 15.1.

OJSC "Corvette" insured the premises of the production workshop in case of fire. The insurance payment amounted to 50,000 rubles. It was transferred non-cash to the insurance organization. In accordance with the contract, the amount of insurance compensation upon the occurrence of an insured event should be 440,000 rubles.

During the validity period of the insurance contract, a fire broke out in the workshop and the warehouse premises were damaged. The insurance organization paid the amount of insurance compensation in accordance with the contract in full.

The costs of OJSC "Corvette" for the repair of the workshop premises were: for materials - 300,000 rubles, for wages - 50,000 rubles, unified social tax - 13,000 rubles, contribution for social insurance against industrial accidents and occupational diseases - 600 rub.

Reflect in the accounting of JSC Corvette operations on property insurance, receipt and use of insurance compensation.

The solution is given in table. 15.1. The subaccount numbers in the tables are given in accordance with the working chart of accounts, which is given in the Appendix.

Table 15.1

Journal of business transactions of Korvet LLC

With the development of technology and the increase in the speed of delivery of goods, the world seems to be becoming smaller. It has long ceased to be a problem to order part of the assortment from Europe, another part from Asia, and even bring something from America. However, some aspects of accounting remain quite difficult, especially if you are a novice accountant or even manage the documents of a small enterprise yourself. In this article we will analyze logistics issues in accounting and pay special attention to accounting entries for cargo insurance, as well as their forwarding.

Accounting in an insurance company posting

The insurance premium in accounting - we will consider the entries for its reflection in this article - has a number of features related to both the nature of this payment and the validity period of the insurance, as well as the frequency of payments made.
Let's figure out how these features affect the accounting of insurance premiums. Settlements for such insurance are also carried out on account 76-1. On the date of payment of the insurance premium, the following entry is made:

• D76-1 K51 - insurance premium paid.

At the same time, also, in the case when the contract is concluded for a period of more than one month, costs are written off monthly during the entire term of the contract:

• D20(26) K76-1 - insurance costs are included in costs.

An example of reflecting insurance decided to insure its employees and entered into a contract of voluntary medical insurance for employees from 05/25/2017 to 05/24/2018 (period of 365 days), paying an insurance premium of 25,000.00 rubles.

Table Contents of transactions Debit Credit Amount, rub.

Indeed, termination of an insurance contract before its expiration is provided for by law (Article 958 of the Civil Code of the Russian Federation). Thus, the contract is terminated early if, after its entry into force, the possibility of the occurrence of an insured event has ceased and the existence of the insured risk ceased due to circumstances other than the insured event, for example as a result of: - loss of the insured property for reasons other than the occurrence of the insured event;

— termination of business activity in accordance with the established procedure by the person who has insured the business risk or the risk of civil liability associated with this activity. In this case, the insurer has the right to a portion of the insurance premium in proportion to the time during which the insurance was in force.

Regulations on the composition of costs for the production and sale of products (works, services), included in the cost of products (works, services), and on the procedure for the formation of financial results taken into account when taxing profits, approved by Decree of the Government of the Russian Federation dated 05.08.1992 N 552, in the amount 1% of revenue.

However, arbitration practice is not in favor of the tax authorities. In the decisions of the FAS of the East Siberian District dated 03/02/2005 in case No. A33-13049/04-С6-Ф02-572/05-С1, the FAS of the Volga District dated 09/22/2005 in case No. A49-656/2005-75A/17, FAS Volga-Vyatka District dated August 26, 2006 in case No. A43-34874/2005-38-630, dated January 27, 2006 in case No. A43-21719/2005-16-672, these types of insurance are recognized as mandatory in relation to each specific taxpayer.

Under the MTPL agreement, the insurance company does not fully return the amount of the insurance premium for the unexpired period of the insurance agreement. She deducts from it 23% of the amount of the insurance premium, of which 20% is to cover the costs of the insurance company in connection with the conclusion of the contract, and the insurance company sends 3% to the reserve of compensation payments.

The non-refundable part of the insurance premium in accounting is written off from account 76.01.9 in correspondence with account 91.02. For tax purposes, this amount is taken into account as part of non-operating expenses (letters of the Ministry of Finance of Russia dated March 18, 2010 No. 03-03-06/3/6, dated March 15, 2010 No. 03-03-06/1/133). In “1C: Accounting 8”, the non-refundable part of the insurance premium is written off from account 76.01.9 using the document Operation (accounting and tax accounting) (Fig. 8).

Control over the activities of organizations is entrusted to the Department of the Insurance Market under the Central Bank of the Russian Federation. Primary documents of insurance activities Insurance companies use unified or independently developed forms when conducting their activities. Posting insurance premiums in the accounting of the Tax Code of the Russian Federation.

Taxpayers are required to submit declarations on profits, VAT, land, property, transport and taxes on wages of employees. Submission of reports and payment of taxes are carried out within the time limits specified by law. Important: Within 6 months, she must pay off debts on insurance payments and terminate the contracts early with the return of part of the previously paid premium.

Question No. 2. Does the branch have the right to form reserves? Answer: The ability to create reserves is provided by the constituent documents and the order of the parent company.

Features of the organization of settlements with extra-budgetary funds and the way of their development using the example of OJSC “Zubtsovskoe DRSU” Legal basis for the calculation and payment of insurance premiums to extra-budgetary funds; calculation of the base for their calculation, tariffs.

The direct insurer who first executed the contract is responsible to the insured person. The policyholder may submit claims related to the performance of the contract only to the insurer under the main contract. The following entries are made in the insurance company's accounting:

• Accounting for premiums transferred to reinsurance: Dt 92/4 Kt 77/4;
• Accounting for amounts received from the reinsurer: Dt 77/4 Kt 91/1;
• Accounting for amounts deposited under contracts transferred to reinsurance: Dt 77/4 Kt 77/6.

The reinsurance contract can be considered as a separate, independent contract. The liability of the reinsurer (assignee) lies within the limit established by the contract. Amounts required to be paid for an insured event in excess of the limit are covered by the direct insurer. In such a situation, one of the following entries must be made in the insurance company’s accounting: Debit 91-2 Credit 78-1 - the insured’s receivables are written off due to a change in the terms of the contract;

Debit 22-5 Credit 78-1 - the amount to be returned due to changes in the terms of the agreement has been accrued. The chosen option for offsetting counterclaims for payment of the insurance premium by the policyholder and the return of part of the insurance premium by the insurance company in accordance with the changes made to the contract must be enshrined in the company's accounting policy.

Thus, under the credit of subaccount 78/1 “Settlements with policyholders”, the following are reflected in correspondence with cash accounts: * excess insurance premiums (contributions) received; * amounts of insurance premiums (contributions) received but not formalized in the prescribed manner, for example, when identifying the specific sender of the payment.

—————————————————————————Method Characteristics What is the convenience of the method——————————————————— ——————Lump-sum The cost of insurance is included 1. This accounting procedure for inclusion in expenses for ordinary types is convenient for companies whose full amount of activity at a time on the date of entry into the insurance contract is seasonal for expenses due to the (date of payment of the policy) nature and which ( p.p.

5, 7 and 18 PBU 10/99). purchase insurance. Postings will be as follows: for the working period. Debit 76, subaccount “Calculations 2. The method allows property and personal insurance to be brought together,” Credit 51 and tax accounting. After all, the payment of the insurance premium is reflected; in tax accountingDebit 20 (23, 26, 44) Credit 76, under the simplified tax system for insurance, the subaccount “Calculations for property is included in expenses and personal insurance”, immediately at a time - the cost is expensed after payment of the insurance premium under the insurance agreement—————————— ———————————————Uniform The cost of insurance is included. In the case of a significant write-off of the price as part of the expenses for the usual types of insurance policy costs for activities on a monthly basis during this method allows the costs of the policy period (p.p.

3 and distribute the amounts within 19 PBU 10/99). The amount of costs and expenses by month and the period of its write-off for the month is determined based on the number of days of insurance in this month. To do this, you need to calculate the cost of one day of insurance (divide the policy price by the number of days in a year) and multiply it by the number of days in a month.

On the date of payment of the insurance premium, an entry is made in the accounting: Debit 76, subaccount “Calculations for property and personal insurance”, Credit 51—reflects the payment of the insurance premium. Every month, when the insurance premium is written off as expenses, an entry is made: Debit 20 (23, 26, 44) Credit 76, subaccount “ Calculations for property and personal insurance”—the cost of the insurance premium for the current month is expensed—————————————————————————

Example 1. Accounting for car insurance costs

Riga LLC applies the simplified tax system with the object of taxation “income minus expenses”. On May 1, 2013, the company purchased a car for production needs and on the same day paid for an MTPL policy for one year in the amount of 8,000 rubles. And on May 7, I purchased another comprehensive insurance policy, also for a year, and paid 40,000 rubles for it. Let's see how accounting for insurance costs will differ with the two accounting methods.

May 1 according to OSAGO

Debit 76, subaccount “Calculations for property and personal insurance”, Credit 51

• 8000 rub. — payment of the insurance premium is reflected;

Debit 20 Credit 76, subaccount “Calculations for property and personal insurance”,

• 8000 rub. — the cost of the insurance premium under the insurance contract is expensed;

May 7 according to comprehensive insurance

• 40,000 rub. — payment of the insurance premium is reflected;

• 40,000 rub. — the cost of the insurance premium under the insurance contract is expensed.

May 1 according to OSAGO

• 8000 rub. — payment of the insurance premium under compulsory motor liability insurance is reflected;

• RUB 679.45 (RUB 8,000: 365 days x 31 days) — compulsory motor liability insurance expenses for May 2013 were written off;

May 7 according to comprehensive insurance

• 40,000 rub. — the cost of comprehensive insurance has been paid;

• RUB 2,739.73 (RUB 40,000: 365 days x 25 days) - comprehensive insurance costs for May 2013 were written off.

Essence of the question. To recognize car insurance costs in accounting, there are two options: write off the cost of the policy immediately or distribute it evenly based on the validity period of the insurance contract.

Memo. The cost of insurance should be taken into account on account 76 “Settlements with various debtors and creditors” by opening a subaccount for it “Settlements for property and personal insurance”.

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Documents for an accountant keeping records of logistics operations

There are two types of documents that an accountant keeping records of logistics activities must be familiar with: general and private. The list of general ones includes the second part of the tax code, and the provision “Accounting for inventories” of PBU 5/01 of 2001, and methodological instructions. Private documents come into play when specific transactions need to be carried out. Thus, when delivering cargo by a transport company, accounting is kept on the basis of the following documents:

• Federal Law “On transport and forwarding activities” No. 87-FZ dated June 30, 2003;
• rules of transport and forwarding activities approved by Decree of the Government of the Russian Federation of September 8, 2006 No. 554;
• Civil Code of the Russian Federation, in particular Chapter 41 “Transport expedition”;
• Order of the Ministry of Transport dated February 11, 2008 No. 23 “On approval of the Procedure for registration and forms of forwarding documents.”

If we are talking about forwarding, it is also important to obtain documents on the basis of which a specific operation will be carried out. They include an order to the forwarder, forwarding and warehouse receipts, as well as a transport expedition agreement, which specifies the role of the transport company: intermediary or service provider.

Accounting for payments under coinsurance agreements

A person may enter into insurance agreements with several organizations. In this case, the companies will be jointly and severally liable to the person in the event of an insured event. That is, each organization contributes a certain share. There are 2 options for drawing up an agreement:

• The person enters into separate agreements with each company. Calculations are carried out by each organization separately.
• All operations are carried out by one organization, which acts on behalf of others.

If agreements are concluded with each organization separately, these postings are used:

• DT77/1 KT92/1. Calculation of insurance premium.
• DT51 KT77/1. Payment of the premium.
• DT22/1 KT77/1. Calculation of payment upon the occurrence of an insured event.
• DT77/1 KT51. Transfer of payment.

If settlements are carried out by one organization, accounting is carried out by each insurance company. Accounting reflects amounts proportional to the organization's share.

General principles of forwarding transactions

When ordering freight forwarding and insurance, accounting and tax accounting can be carried out in various ways. Choosing the right option often depends on whether you are buying or selling an item. If you buy, you can make the postings as follows:

1. Include in the original cost of the entire batch. If several types of goods are delivered at once, transportation costs are divided proportionally among all classes of goods. Transportation costs in this case are reflected in the inventory account depending on the group of goods. This method is ideal if you know exactly how much it took for delivery. Typically used when ordering one type of product.
2. Summarize on a separate sub-account. The detail may vary, it all depends on your company and accounting policies. It is only important to correctly determine the amount of funds written off, which is calculated on the basis of the average percentage of transportation and procurement costs and the amount of disposed inventory. The formula is as follows: Expenses written off = amount of inventory disposed of X average percentage of expenses: 100%. In this case, the average percentage is calculated according to the following formula ((Balance of expenses at the beginning of the month + expenses incurred during the month): (balance of inventory + amount of received inventory)) x 100%. The data is calculated without taking into account internal movements within warehouses.

For each category of goods, the company has the right to establish its own accounting method depending on the specifics of the purchase of a particular product.

If it is necessary to make an entry for sales, freight forwarding and other services related to the transportation of goods are recorded in sales expenses and reflected in account 93. Transportation costs between internal warehouses of the enterprise fall into the same category.

In the case where the customer of the forwarding agent or insurance is an intermediary and does not receive the goods at his warehouse, in order to post them it is necessary to determine whether the costs are incurred during the acquisition or during the sale of the goods. Further amounts are posted either as sales expenses or as transportation expenses to the place of use.

Also, two accounting methods can be used for the same cargo. This trick is often used when ordering goods from abroad. All expenses before customs are included in the initial cost of the goods, and transportation within the territory of your country is included in sales costs.

Answers to frequently asked questions

What date should I indicate when making a one-time payment?

Indicate the actual date of payment, even if the insurance contract begins to be valid later.

Why does everyone advise using monthly posting rather than one-time posting?

If the insurance contract ends later than the next reporting period, when using a lump sum payment, discrepancies will arise between accounting and tax accounting. These discrepancies will lead to unaccounted expenses that will need to be taken into account and carried out in the future. Since accountants have enough to deal with without it, using monthly postings makes life easier.

Cargo insurance and accounting

In accounting, cargo insurance during transportation is always included in the total cost of the goods or in sales expenses. This mainly applies to situations where insurance is a separate line in payment documents. Here's an example:

The company paid TC the invoice for transportation and received an invoice and a statement for an incomplete amount. The remaining amount was included in the forwarder's report. The full amount was indicated in the forwarding receipt.

In this case, the forwarder is an intermediary who insures the cargo on behalf of the client and reports on it (the forwarder's report can be considered the agent's report). You can incur expenses based on the forwarder's report.

But a much more common situation is when the logistics company takes on insurance costs and includes them in the final cost of transportation. In this case, insurance does not need to be recorded somewhere separately.

Of course, you can refuse insurance altogether, but for international shipments such a decision is fraught with problems, because insurance is not only an additional expense, but an additional guarantee that losses will be compensated.

Accounting for bonuses

Insurance premiums are payments made by a person to an organization. The insurance agreement comes into force either from the date specified in it or from the date of payment of the first premium.

Compensation in the event of an insurance event is paid only when the person has no arrears on premiums. All amounts for the past period must be paid.

The compensation paid to the insured may be counted towards the following insurance premiums.

Let's look at an example. The insured person was awarded compensation in the amount of 50,000 rubles. Additional expenses associated with the insured event were also confirmed. The person decided to use half of this amount towards future insurance payments. In this case, these postings are used:

• DT22/1 KT51. Payment of insurance compensation.
• DT22/1 KT51. Payment of additional expenses.
• DT22/1 KT77/1. Crediting part of the indemnity amount against the following insurance premiums.

The legality of all payments is confirmed by the primary source.

Compulsory insurance of company property

First, let's look at the costs of compulsory insurance of a company's property, and then we'll find out why difficulties actually arise. So, if a company incurs costs for compulsory (established by the law of the Russian Federation) insurance, such costs should be included in other expenses. In this case, the limits of insurance rates are taken into account (those are approved in accordance with the requirements of international conventions and Russian laws).

And now to the difficulties - often difficulties are caused by the interpretation of the concept of “compulsory insurance”. Thus, insurance premiums of the insurer (insurance premiums) for compulsory insurance are recognized as costs for which it is allowed to reduce the tax base for income tax (in accordance with Article 263 of the Tax Code of the Russian Federation), only if the current legislation of the Russian Federation defines:

• property objects that are subject to compulsory insurance;
• the minimum amount of the insurer's insurance premium;
• risks against which property must be insured.

In this case, the insurer must have a license for the type of insurance in question. Cm.:

• Letter of the Ministry of Taxes and Taxes of the Russian Federation dated 09.09.2004 No. 02-4-10/252 “On the recognition of insurance expenses for profit tax purposes”;
• clause 3 art. 3, paragraph 2 art. 32 of the Federal Law of November 27, 1992 No. 4015-1 “On the organization of insurance business in the Russian Federation”;
• Art. 936 of the Civil Code of the Russian Federation.

Example - property insurance incurred costs for compulsory insurance of the company's property in accordance with the current laws of the Russian Federation in the reporting period in the amount of 125 thousand rubles. Tariffs for insurance of this type of property are not approved at the legislative level.

Since the tariffs for compulsory insurance of company property are not approved by law, the costs incurred are allowed to be included in expenses in order to reduce income tax in full (in the amount of 125 thousand rubles).

Insurance of company property – vehicles

If a company owns vehicles, it is subject to Federal Law No. 40-FZ dated April 25, 2002, according to the instructions of which vehicle owners must insure the risks of civil liability in case of harm to life, health, or property of third parties during the operation of cars and other vehicles.

The text of the mentioned law provides a complete list of conditions put forward by the tax service in order to consider the conclusion of an insurance contract mandatory. Therefore, the costs of purchasing compulsory motor liability insurance can be included in the costs of compulsory insurance.

Civil liability insurance for the operation of hazardous facilities

There have been many cases where the Federal Tax Service refused to accept the costs of compulsory civil liability insurance for companies whose activities operate hazardous facilities. The justifications for this were as follows.

Mandatory liability insurance for damage to enterprises operating hazardous production facilities is provided for in Article 15 of Federal Law No. 116-FZ of July 21, 1997. However, according to the Federal Tax Service of the Russian Federation, this legislative act does not meet the requirements mentioned above. In particular, insurers do not have licenses that would be issued specifically for the provision of civil liability insurance when using dangerous objects.

But nowadays it is possible and necessary to argue with the tax authorities. At the time when the Federal Tax Service cited the above justifications, refusing to reduce the taxable base for income tax, Federal Law No. 255-FZ of July 27, 2010, which contains a list of dangerous objects, the amount of insurance contributions and other conditions, had not yet been issued. concluding a compulsory insurance contract.

After this law came into force, the tax service lost its grounds for refusing to reduce the tax base for income tax. Moreover, the Letter of the Ministry of Finance of the Russian Federation dated January 18, 2016 No. 03-03-06/1/1119 states that the costs of compulsory insurance can be taken into account as part of the company’s expenses for tax accounting purposes if we are talking about civil liability insurance owner of a dangerous facility for causing damage to the property of third parties, health and life of citizens due to an accident at this facility.

Example – insurance of company property related to hazardous objects

SEC "Master Farmer" owns warehouses intended for storing raw materials. These warehouses, in accordance with the current laws of the Russian Federation, were classified as hazardous facilities. The company had to enter into a compulsory civil liability insurance agreement and incur costs in the amount of 60 thousand rubles.

In accordance with sub. "g" clause 1 art. 6 of Federal Law No. 255-FZ of July 27, 2010, the insured amount under a compulsory insurance agreement for other dangerous objects is 10 million rubles.

At the same time, the base rate of insurance tariffs (annual) (as a percentage of the insured amount) for raw materials warehouses (line 7.10) is 0.285 - according to the Directives of the Bank of Russia dated December 19, 2016 No. 4234-U.

The insurance rate coefficient for this enterprise is 1.

Let's calculate the approved tariff: 10,000,000 rub. x 0.285% = 28,500 rubles.

It is 28,500 rubles that will be accepted by the tax service in order to reduce the tax base for the company’s income tax. And the difference between the actual expenses of the SEC “Master Farmer” and the approved tariff will not be accepted for profit tax purposes: 60,000 rubles. – 28,500 rub. = 31,500 rubles.

Accounting for costs of voluntary and compulsory car insurance

On July 1, 2003, Federal Law No. 40-FZ of April 25, 2002 “On compulsory insurance of civil liability of vehicle owners” came into force. Now every organization that owns cars, trucks, motorcycles, trailers and tractors must insure its civil liability. You will have to pay for this, and, if the organization has more than one or two cars on its balance sheet, a very substantial amount.

At the same time, many organizations have already insured their vehicles before - say, in case of theft or accident. They still insure on a voluntary basis against risks that are not covered by compulsory insurance.

In our material we will talk about how to reflect such expenses in accounting and tax accounting, and also look at how to take into account the amounts that insurance companies pay to organizations that have suffered losses.

Voluntary insurance of company property

Article 263 of the Tax Code of the Russian Federation provides a complete list of costs that are allowed to be classified as expenses for voluntary insurance of company property. Such costs should be included in other expenses in order to reduce the tax base for income tax (in the amount of actual expenses incurred). It is worth paying attention to the following Letters from the Ministry of Finance and the Tax Service:

1. Letter of the Ministry of Finance of the Russian Federation dated December 8, 2017 No. 03-03-06/1/81913 (it states that insurance costs are allowed to be classified as expenses in order to reduce income tax if insurance of financial and business risks is a prerequisite for the implementation of company of economic activity provided for by the current laws of the Russian Federation).
2. Letter of the Federal Tax Service of the Russian Federation dated October 15, 2009 No. 3-2-09/ [email protected] (the text of the letter states that if the customer (authorized body) put forward a requirement to ensure the execution of a municipal/state contract, then insurance contributions under the liability insurance contract under the contract can be taken into account when calculating income tax on the basis of sub-clause 10, clause 1 of Article 263 of the Tax Code of the Russian Federation. But there is a condition - this type of security for the execution of the contract should not be excluded by the tender documentation).

Important! If the type of insurance is not included in the list of the Tax Code of the Russian Federation, it is not permissible to accept costs for tax accounting purposes.

How to record the amount of insurance compensation

So, the insurance company pays compensation under a voluntary insurance contract. Then, in accordance with PBU 9/99 “Income of the organization”, such compensation refers to extraordinary income. When it becomes known what amount will be paid, the policyholder makes the following entry in accounting:

Debit 76 subaccount “Calculations for property and personal insurance” Credit 99 subaccount “Extraordinary income”

• the due amount of insurance compensation has been accrued.

Please note: if the car is destroyed, stolen, etc., then the insurance contract naturally terminates. In this case, an entry is made in accounting for the amount of insurance payments, which was previously reflected in account 76 or 97 and has not yet been included in expenses:

Debit 99 subaccount “Emergency expenses” Credit 76 (97)

• the amount of insurance premiums not included in expenses on the date when the car was lost is written off.

In tax accounting, the amounts of insurance premiums that were not written off at the time of the accident or theft should also be attributed to expenses that reduce taxable income.

Is it necessary to include the amount of insurance compensation in income subject to income tax? Yes, it is included in non-operating income (clause 3 of Article 250 of the Tax Code of the Russian Federation). At the same time, the amount of insurance compensation is not subject to VAT, since its receipt is in no way connected with transactions subject to this tax.

Example 4 . The GAZ-3110 car, owned by Vesna CJSC, was involved in an accident on July 1, 2003. It turned out to be impossible to restore the car. The initial book value of the car was RUB 120,000. Accrued depreciation at the time of the insured event is RUB 20,000. The car was insured on May 1, 2003 for 6 months in case of damage. The insurance company paid compensation to Vesna CJSC in the amount of 110,000 rubles. By the time the accident occurred, the accountant of Vesna CJSC had not yet written off insurance premiums in the amount of 6,000 rubles as “accounting” and “tax” expenses.

The accountant of Vesna CJSC made the following entries in the accounting:

Debit 01 subaccount “Retirement of fixed assets” Credit 01 subaccount “Fixed assets”

• 120,000 rub. — the original cost of the car has been written off;

Debit 02 Credit 01 subaccount “Disposal of fixed assets”

• 20,000 rub. — accrued depreciation is written off;

Debit 99 subaccount “Extraordinary expenses” Credit 01 subaccount “Disposal of fixed assets”

• 100,000 rubles 0) - the residual value of the car is included in emergency expenses;

Debit 99 subaccount “Emergency expenses” Credit 76 subaccount “Calculations for property and personal insurance”

• 6000 rub. - the amount of insurance premiums that was not included in expenses before the accident was written off;

Debit 76 subaccount “Calculations for property and personal insurance” Credit 99 subaccount “Extraordinary income”

• 110,000 rub. — the amount of insurance compensation has been calculated;

Debit 51 Credit 76 subaccount “Calculations for property and personal insurance”

• 110,000 rub. — the amount of insurance compensation has been received.

In tax accounting, the accountant of Krot LLC included in the expenses the unwritten part of the insurance premium - 6,000 rubles. and the residual value of the car is 100,000 rubles. And insurance compensation is 110,000 rubles. - he attributed it to non-operating income.

O.V. Pavlov

Auditor

General Audit Department

(OOO)

Therefore, there is another type of voluntary auto insurance - DSAGO. For any type of insurance, a contract is concluded. The organization must keep this type of agreement for 5 years. Sometimes, to conclude a contract, it is necessary to undergo a technical inspection and obtain a diagnostic card. The costs of passing a technical inspection are reflected by posting:

• D20 (26) K60 – costs for technical inspection were expensed

The receipt of the policy must be taken into account in an off-balance sheet account, for example account 13 “OSAGO, DSAGO, CASCO policies”, posting:

Calculations for car insurance in the organization’s accounting must be reflected in account 76-1 “Calculations for property and personal insurance.”

Insurance of company property - reflection of expenses in tax accounting

According to paragraph 6 of Art. 272 Tax Code of the Russian Federation:

• under the terms of the insurance contract (non-state pension provision), insurance (pension) contributions are made as a one-time payment;
• For contracts concluded for a period of more than 1 reporting period, costs are recognized evenly over the term of the contract in proportion to the number of calendar days of the contract in the reporting period.

The reporting periods for income tax are:

• first quarter;
• half year;
• nine months of the calendar year.

Accordingly, any period that turns out to be more than 3 months (quarter) goes beyond one reporting period. This means that the taxpayer has an obligation to take into account the costs incurred in proportion to the number of calendar days of the agreement in the reporting period.

Often, insurance companies allow clients to pay for services in installments - and then the costs for each insurance payment will be recognized evenly over the period corresponding to the period for payment of premiums (month, quarter, half-year, year), in proportion to the number of calendar days of the contract in the reporting period. It is important that the contract with the insurer clearly states the period for which insurance premiums are paid. If the insurance premium is paid in installments, and the period for which this payment is made is not specified, this contribution can be taken into account at the end of each reporting period based on the number of calendar days in such reporting period and the corresponding part of the insurance premium. See Letter of the Ministry of Finance of the Russian Federation dated April 13, 2018 No. 03-03-06/1/24595.

Types of insurance

Let's start with compulsory insurance. By paying “mandatory” contributions, you are insured in case you cause harm to people’s health or property while driving a car. Owners of vehicles, persons who own them for economic management or for operational management, as well as tenants must insure civil liability. Those who drive a car by proxy also need to be insured.

Now about voluntary car insurance. Most often, they are insured against theft or damage caused as a result of a road traffic accident (RTA), unlawful actions of third parties, natural disasters, etc.

You can insure your car immediately against theft and damage. Insurance companies call this type of insurance “auto hull insurance”. Transport is also often insured against “loss of presentation.”

In all of these cases, the organization (policyholder) pays the insurance company (insurer) a certain amount - the insurance premium. If an insured event occurs (theft, accident, etc.), the insurer reimburses the company for the expenses incurred. Of course, both the amount of insurance premiums and the amount of insurance compensation are stipulated in the contract.

Answers to common questions about company property insurance

Question No. 1: Are there any plans in the near future to expand the list of cases in which it is necessary to conclude compulsory insurance contracts?

Answer: Yes, the Russian Government is considering options such as compulsory insurance or issuing a financial guarantee in case of information leakage. In addition, the possibility of insuring workers against job loss is being discussed.

Question No. 2: Is it possible to estimate the costs of paying insurance contributions for compulsory pension insurance, social insurance in case of temporary disability and in connection with maternity in relation to Article 263 of the Tax Code of the Russian Federation?

Answer: This makes no sense, since the costs you mentioned are already taken into account in order to reduce the tax base for income tax on an independent basis. See Letter of the Ministry of Finance of the Russian Federation dated June 14, 2016 No. 03-03-06/1/34409, sub. 1, 45 p. 1 art. 264 Tax Code of the Russian Federation.

Question No. 3: What to do if tariffs for compulsory insurance are not approved?

Answer: In this case, compulsory insurance costs should be included in expenses in the amount of actual costs incurred.

How to reflect insurance costs in 1C

Let's look at how to spend insurance costs in 1C using the example of purchasing an MTPL policy. On September 1, 2016, Veda LLC executed a compulsory motor liability insurance agreement for a period of 1 year, worth 7,128 rubles. Payment for the insurance policy is carried out in the documents “Write-off from the current account”, type of transaction “Other write-off” (D76.01K51). Then, an amount in the amount of 1/12 of the compulsory motor liability insurance must be written off monthly in the documents “Receipt of goods and . It is necessary to indicate the counterparty, contract number, and settlement account.

The table indicates the write-off account (for example, 26), the service and the amount.

The wiring will be like this:

• D 26 K 76.01,
• the amount is calculated as follows: 7128 rubles/12 months = 594 rubles.

Paid the insurance premium

The cost of the policy is the insurance premium. If we are talking about compulsory insurance, then the tariffs are determined by the state. But the parties agree among themselves on the cost of voluntary insurance.

In accounting, calculations for car insurance (both compulsory and voluntary) must be carried out in a separate subaccount “Calculations for property and personal insurance” of account 76. On this subaccount, keep analytical records depending on the types of insurance.

On the date of payment of the insurance premium, record the advance payment. Insurance costs are recognized in accounting from the date the insurance contract comes into force. If such a date is not provided for in the contract, then it is considered to have entered into force at the time of payment of the insurance premium (Article 957 of the Civil Code of the Russian Federation).

As a rule, an insurance contract is concluded for a period exceeding one month. In this case, write off the insurance premium as expenses on a monthly basis in proportion to the duration of the contract. The term of the insurance contract does not exceed one month? Then include the insurance premium as part of the costs in the month when the insurance contract came into force.

It happens that the insurance contract is not valid from the first day of the month. In this situation, calculate the amount of expenses to be written off in proportion to the number of remaining days of the month.

Income tax

For income tax purposes, expenses for property and liability insurance are other (Article 263 of the Tax Code of the Russian Federation). Expenses for compulsory insurance can be written off strictly within the limits of tariffs approved by the state.

A special situation with voluntary property insurance. It is allowed to take into account only expenses for those types of insurance that are provided for in paragraph 1 of Article 263 of the Tax Code of the Russian Federation. For example, this is voluntary insurance of transport, cargo, fixed assets, inventory items, etc. Payments for voluntary insurance policies should be taken into account when calculating income tax as part of other expenses. And in full.

How to write off an insurance premium in tax accounting

Example A company bought a car. Before picking up the car from the showroom, we paid by payment order for an annual (from April 28, 2015 to April 27, 2020) OSAGO policy in the amount of RUB 13,680. In addition, we decided to conclude an insurance contract against damage and theft also for the period from April 28, 2020 to April 27, 2020. The insurance premium under the CASCO contract is 90,000 rubles. – transferred in non-cash form. Both insurances were paid at once on April 28.

On this day, the accountant made the following entries: DEBIT 76 subaccount “Expenses under MTPL agreements” CREDIT 51 – 13,680 rubles. – the insurance premium under the MTPL agreement is transferred;

DEBIT 76 subaccount “Expenses under CASCO agreements” CREDIT 51 – 90,000 rub. – the insurance premium under the CASCO agreement is transferred.

Then, on April 30, the accountant made the following entries: DEBIT 26 CREDIT 76 subaccount “Expenses under MTPL agreements” – 112.44 rubles. (RUB 13,680: 365 days x 3 days) – the cost of the insurance premium under the MTPL agreement for April 2020 was expensed;

DEBIT 26 CREDIT 76 subaccount “Expenses under CASCO agreements” – 739.73 rubles. (RUB 90,000: 365 days x 3 days) – the cost of the insurance premium under the CASCO agreement for April 2015 was expensed.

The company calculates income tax on a monthly basis based on the actual profit received. Therefore, the accountant took into account the same amounts in April expenses as in accounting.

The accountant will make similar entries at the end of each month while the insurance contract is valid. That is, May 31, June 30, etc. Only you need to take into account not 3 days, but the number of days in the corresponding month. For example, for May it is 31 days, and for June it is 30 days. But in April 2020, only 27 days need to be taken into account. After all, on April 27, the contracts end.

If the company has entered into a voluntary motor liability insurance agreement, reflect the expenses in the accounting records as usual. That is, in a separate subaccount of account 76. But when calculating income tax, it is impossible to take into account the costs of voluntary motor third party liability insurance.

According to inspectors, such costs do not reduce the income tax base. After all, the costs of voluntary liability insurance are taken into account when calculating income tax if the condition for such insurance is dictated by international requirements and is necessary for the organization to conduct business (subclauses 8 and 10 of clause 1 of Article 263 of the Tax Code of the Russian Federation). For example, if an organization cannot use a company car on the territory of a foreign state without concluding a voluntary motor liability insurance agreement. In other cases, the costs of voluntary liability insurance are considered economically unjustified.

Due to differences in accounting and tax treatment of voluntary insurance costs, a constant difference arises. It is necessary to calculate the permanent tax liability from it (clauses 4 and 7 of PBU 18/02).

“Unified” tax on the simplified tax system

If an organization pays a simplified tax on income, then the cost of property insurance will not affect its tax obligations in any way. Companies that have chosen the “income minus expenses” object can only take into account the costs of purchasing compulsory property and liability insurance policies (subclause 7, clause 1, article 346.16 of the Tax Code of the Russian Federation). This must be done as insurance premiums are paid in full. But the costs of voluntary insurance do not reduce the tax base for the simplified tax - they are not included in the closed list from paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.

How to reflect the amount of insurance premiums in accounting

In accounting, contributions for compulsory and voluntary car insurance are classified as expenses for ordinary activities. They are written off to account 26 “General work”.

As a rule, insurance premiums are paid in full in the month in which the contract with the insurance company is concluded. Note that if the contract was concluded for a period not exceeding a calendar year, then the amount of the insurance premium can be written off as expenses on a monthly basis in equal installments.

Example 1 . On July 1, 2003, Apex LLC insured civil liability for its own VAZ-2109 car. The insurance is valid from July 1, 2003 to December 31, 2003 inclusive, that is, 6 months. The amount of the insurance premium is 3960 rubles. He listed on July 1, 2003.

On this day, the accountant of Apex LLC made the following entry in accounting:

Debit 76 subaccount “Calculations for property and personal insurance” Credit 51

• 3960 rub. — the insurance premium has been transferred.

He then calculated the amount to be applied to insurance costs each month:

3960 rub. : 6 months = 660 rub.

The amounts of insurance payments monthly during the second half of 2003 are written off as follows:

Debit 26 Credit 76 subaccount “Calculations for property and personal insurance”

• 660 rub. — expenses for compulsory insurance are reflected.

If the insurance contract was concluded for a period that exceeds a calendar year, then the amount of the insurance premium must be taken into account as deferred expenses. They are then written off in equal monthly installments to cost accounts. This is stated in paragraph 65 of the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n.

Example 2 . On July 22, 2003, Kalina LLC voluntarily insured its VAZ-2109 car against theft.

The contract is valid for 12 months (from July 22, 2003 to July 21, 2004 inclusive).

The amount of the insurance payment is 12,000 rubles, it was transferred on July 22, 2003.

The following entries were made in the accounting records of Kalina LLC.

July 22, 2003:

Debit 76 subaccount “Calculations for property and personal insurance” Credit 51

• 12,000 rub. — the insurance premium is transferred;

Debit 97 subaccount “Expenses for property and personal insurance” Credit 76 subaccount “Calculations for property and personal insurance”

• 12,000 rub. — the insurance premium is taken into account as part of deferred expenses.

July 31, 2003:

Debit 26 Credit 97 subaccount “Property and personal insurance expenses”

• RUB 322.58 (RUB 12,000: 12 months x 10 days: 31 days) - car insurance costs are partially written off.

Monthly between August 2003 and June 2004:

Debit 26 Credit 97 subaccount “Property and personal insurance expenses”

• 1000 rub. — car insurance costs were partially written off.

July 21, 2004:

Debit 26 Credit 97 subaccount “Property and personal insurance expenses”

• RUR 677.42 (RUB 12,000: 12 months x 21 days: 31 days) - car insurance costs are partially written off.

SRO: admission instead of a license

What is a self-regulatory organization? This is a structure whose purpose is not direct profit making, but performs two main functions:

• association of certain specialists or businessmen;
• regulation of compliance with legal requirements within the framework of professional activities.

FOR YOUR INFORMATION! The rules and features of the functioning of SROs are determined by Federal Law No. 315-F3 “On Self-Regulatory Organizations” dated December 1, 2007.

Instead of state licensing of certain activities, a system of independent regulation is being introduced by a special organization, namely an SRO, which issues permits for the required types of work. Admission is granted only to members of the SRO, who can become on a voluntary basis, or it is declared mandatory.

The expenses incurred by SRO members are as follows:

• fees – entrance, membership, compensation;
• civil liability insurance.

Diagnostic card

If the car has been in operation for more than three years, including the year of manufacture, then in order to conclude an MTPL agreement, a diagnostic card is generally required. It can only be obtained based on the results of a vehicle technical inspection by a specialized organization - a technical inspection operator.

This follows from the provisions of subparagraph “e” of paragraph 3 of Article 15 of the Law of April 25, 2002 No. 40-FZ, Article 15, Part 1 of Article 17, Part 1 of Article 19 of the Law of July 1, 2011 No. 170-FZ, paragraphs 5 , 9, 15 of the Rules approved by Decree of the Government of the Russian Federation of December 5, 2011 No. 1008.

In the event of an insured event (road accident), the MTPL agreement provides for compensation for damage caused to the injured party.

In this case, the victim must contact his insurance company for direct compensation for losses if:

• the accident involved two cars;

• both owners have an MTPL policy;

• damage was caused only to cars.

If the specified conditions are not met, then the procedure for direct compensation of losses under OSAGO does not apply. Then the victim can apply for compensation to the insurance company of the person responsible for the accident.

This is stated in Article 14.1 of the Law of April 25, 2002 No. 40-FZ.

The amount of insurance compensation is determined by the insurance company in each specific case.

The accident was registered with the participation of the police

The amount of compensation for damage caused to the property of each victim cannot exceed 400,000 rubles. This procedure is provided for in subparagraph “b” of Article 7 of the Law of April 25, 2002 No. 40-FZ.

The accident was registered without the participation of the police

The amount of insurance compensation cannot exceed:

• 50,000 rubles if the MTPL agreements of both participants were concluded after August 1, 2014.

And in the case where the accident occurred in Moscow, St. Petersburg, the Moscow or Leningrad regions, the maximum payment amount will be 400,000 rubles. But only under the following conditions:

• MTPL agreements of both participants were concluded after October 1, 2014;

• the victim provided his insurer with data on the circumstances of the accident, recorded on photo or video.

This follows from the provisions of subparagraph “b” of Article 7, paragraphs 4 and 5 of Article 11.1 of the Law of April 25, 2002 No. 40-FZ and paragraph 8 of Article 5 of the Law of July 21, 2014 No. 223-FZ.

A compulsory motor liability insurance agreement can be concluded with the condition of a limited number of persons allowed to drive a car, or without restrictions (clause 1 of article 16 of the Law of April 25, 2002 No. 40-FZ).

In the first case, the liability of only those citizens indicated in the insurance policy is insured. Therefore, only those drivers who are included in the insurance policy have the right to drive such a car. If the car is driven by a person who is not included in the insurance policy, the organization may be fined 800 rubles. (Part 1 of Article 12.37 of the Code of Administrative Offenses of the Russian Federation).

We invite you to familiarize yourself with Expenses for insurance premiums and taxes

In addition, if an insured event occurred when the car was being driven by a driver who was not included in the MTPL policy, the insurer can hold the organization liable for failure to comply with the terms of the contract and demand compensation for the insurance amount paid to the victim (Article 1081 of the Civil Code of the Russian Federation, resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 19, 2006 No. 9045/06).

In the second case, the civil liability of any person who will drive this car is insured. Typically, the cost of such a policy is more expensive than a policy that defines a limited number of drivers (Clause 3, Article 16 of Law No. 40-FZ of April 25, 2002). However, if such a policy is available, the insurance company will compensate the victim for the damage caused, regardless of who was driving the car at the time when the insured event (accident) occurred.

Typically, a compulsory motor liability insurance agreement is concluded for one year (clause 1 of article 10 of the Law of April 25, 2002 No. 40-FZ, clause 1.1 of the Rules approved by the regulations of the Bank of Russia dated September 19, 2014 No. 431-P). In this case, the owner's auto liability is considered insured throughout the entire period of operation of the vehicle during the year.

However, when concluding an agreement, it is possible to provide for a condition for a limited period of use of transport (clause 1 of article 16 of the Law of April 25, 2002 No. 40-FZ, clause 1.2 of the Rules approved by the regulation of the Bank of Russia of September 19, 2014 No. 431-P ). Then the liability will be considered insured only during the periods specified in the policy.

• a fine of 500 rubles. (Part 1 of Article 12.37 of the Code of Administrative Offenses of the Russian Federation);

• possible legal proceedings with the insurer regarding violation of the terms of the contract (Article 1081 of the Civil Code of the Russian Federation, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 19, 2006 No. 9045/06).

Situation: is it necessary to make changes to the MTPL agreement if an organization rents a car insured by the lessor?

The answer to this question depends on the terms of the MTPL policy that the lessor handed over to the lessee along with the car. There are two options:

• the insurance policy specifies specific persons who can drive the car;

• Based on the insurance policy, an unlimited number of people are allowed to drive a car.

In the first case, it is necessary to insure the driver’s motor third-party liability if the lessee plans to allow citizens who are not included in the MTPL policy to drive the car. To do this, you need to make changes to the insurance policy (include the persons who will drive the car). The landlord must do this.

If an unlimited number of people are allowed to drive a car, then the lessee’s drivers do not need to insure the motor third party liability.

If the insurance policy has expired, the procedure for further auto liability insurance depends on the terms of the rental agreement. That is, by agreement of the parties, the obligation to conclude a compulsory motor liability insurance agreement can be assigned to both the lessor and the lessee. This is because the owner of the vehicle must carry liability insurance.

Legal basis

According to Article 4 of the Law on Compulsory Motor Liability Insurance, vehicle owners, as insurers, are required to insure at their own expense the risk of their civil liability, which may occur as a result of causing harm to the life, health or property of others when using vehicles.

The right to own a vehicle can arise on various legal grounds. This may be the acquisition of ownership, receipt of economic or operational management, or on another legal basis (lease right, power of attorney for the right to drive a vehicle, order of the relevant authority to transfer the vehicle to this person, etc.). The legislator, using the word “owner,” expands this concept, emphasizing that the owner is not necessarily the owner.

A person who drives a vehicle due to the performance of his official or labor duties, including on the basis of an employment or civil contract with the owner or other owner of the vehicle, is not the owner of a vehicle.

When the right of ownership arises, the owner of the vehicle is obliged to comply with the general rule established in paragraph 2 of Article 4 of the Law on Compulsory Motor Liability Insurance. The owner must insure his civil liability before registering the vehicle, but no later than five days after this right arises.

The obligation to insure civil liability applies to owners of vehicles used on the territory of the Russian Federation . However, the Law provides exceptions to this rule. Owners of those vehicles whose maximum design speed is no more than 20 km/h are not required to insure their vehicles; which, due to technical characteristics, are not allowed by law to participate in road traffic on the territory of the Russian Federation; registered in foreign countries, if the civil liability of the owners of such vehicles is insured within the framework of international compulsory insurance systems, of which the Russian Federation is a participant, etc.

The obligation to insure civil liability does not apply to the owner of a vehicle whose liability risk is insured by another person (the policyholder).

The OSAGO Law describes 11 exceptions when the insurer does not pay insurance compensation to the policyholder. For example, with civil liability insurance, the risk is not paid in the event of moral damage and compensation for lost profits (lost income), etc.

Legal relations under compulsory motor liability insurance are subject to registration on the basis of the standard terms of the compulsory insurance contract, which must comply with the standard rules of compulsory insurance issued by the Government of the Russian Federation.

The rules for civil liability insurance of vehicle owners were approved by Decree of the Government of the Russian Federation dated May 7, 2003 No. 263 (hereinafter referred to as the Rules). The Rules establish standard conditions on which a compulsory motor liability insurance agreement is concluded. The rules, in particular, determine:

• object of compulsory insurance - property interests associated with the risk of civil liability of the vehicle owner for obligations arising from causing harm;
• insured event - harm caused by a traffic accident;
• the insured amount, the insurance premium and the procedure for its payment;
• validity period, procedure for concluding, changing, extending the validity period, early termination of a compulsory insurance contract;
• actions of persons upon the occurrence of an insured event;
• the procedure for determining the amount and making payment when harm is caused to the victim;
• settlement of disputes.

The insurance amount , within which the insurer undertakes to compensate the victims for the harm caused upon the occurrence of each insured event (regardless of their number during the validity period of the compulsory insurance contract), is 400 thousand rubles. (Article 7 of the Law on Compulsory Motor Liability Insurance). It also indicates the limit (limit) of the amounts in which the insurer is obliged to pay in terms of compensation for harm caused to life or health.

The presence of a voluntary civil liability insurance policy does not replace the need for compulsory insurance.

According to Part 1 of Article 10 of the Law on Compulsory Motor Liability Insurance, the validity period of the compulsory insurance contract is for one year, with some exceptions.

The compulsory insurance contract is extended for the next year unless the policyholder notifies the insurer of its refusal to renew it no later than two months before its expiration. The validity of the extended contract does not terminate if the policyholder is late in paying the insurance premium for the next year by no more than 30 days. Moreover, if an insured event occurs during this period, the insurer is not relieved of the obligation to make an insurance payment.

When extending a compulsory insurance contract, the insurance premium for the new term of its validity is paid in accordance with the insurance rates in force at the time of its payment.

If the insured is a participant in an accident, he is obliged to inform other participants in the accident, at their request, information about the compulsory insurance agreement under which the civil liability of the owners of this vehicle is insured.

A person who has not concluded a compulsory motor liability insurance agreement or does not have a compulsory insurance policy with him while driving a vehicle may be subject to administrative liability in the form of a fine.

According to Article 12.37 of the Code of Administrative Offenses of the Russian Federation, failure by the owner of a vehicle to fulfill the obligation to insure civil liability established by Law No. 40-FZ entails the imposition of administrative fines:

• for driving a vehicle without an MTPL policy, a fine in the amount of 5 to 8 minimum wages (from 500 to 800 rubles);
• for driving a vehicle outside the seasonal insurance period, a fine of 3 minimum wages (300 rubles);
• for driving a vehicle by a driver who is not included in the list of persons allowed to drive (in case of insurance with a limitation on the number of drivers), a fine of 3 minimum wages (300 rubles).

In addition, the police have the right to prohibit the operation of a vehicle in the absence of a compulsory motor liability insurance agreement. Damage caused by a vehicle whose owner has not insured his civil liability is subject to compensation according to the rules of civil legislation of the Russian Federation.

Purposes of SRO insurance

Civil liability insurance is a mechanism that helps protect SRO members and minimize financial risks that may occur if a SRO member causes harm. Thus, in construction, where this measure is almost always used, harm can occur due to deficiencies in the work that affect the potential safety of capital construction, surveys, architectural work, and design.

The legislation allows the organization to determine for itself both the need for insurance to become a member and to establish its procedure and conditions. As a rule, SRO civil liability insurance is considered appropriate and is most often used without fail.

simplified tax system

If an organization pays a single tax on income, then the costs of property insurance will not affect the tax obligations of the organization in any way (clause 1 of Article 346.14 of the Tax Code of the Russian Federation).

If an organization pays a single tax on the difference between income and expenses, the costs of compulsory property insurance reduce the tax base (subclause 7, clause 1, article 346.16 of the Tax Code of the Russian Federation). Take them into account as you pay insurance premiums (contributions) in full (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

The costs of voluntary property insurance do not reduce the tax base for the single tax. This is due to the fact that the list of expenses that can be taken into account when calculating the single tax is limited (Article 346.16 of the Tax Code of the Russian Federation). And the costs of voluntary insurance are not included.

Internal insurance rules

The SRO is authorized to determine the features of insurance independently, the main thing is that they do not contradict a number of state regulations governing the activities of self-regulatory organizations, namely:

• Civil Code of the Russian Federation;
• Law of the Russian Federation of November 27, 1992 No. 4015-1 “On the organization of insurance business in the Russian Federation”;
• Federal Law No. 315 “On Self-Regulatory Organizations”;
• Town Planning Code of the Russian Federation (if we are talking about SROs in construction).

The insurance requirements that need to be established by the SRO must clarify the following points:

• what the insurance service will consist of;
• will the agreement be individual or collective;
• temporary or object;
• how it will be concluded and terminated;
• is it possible to make changes, if so, how;
• how issues will be resolved if an insured event occurs (pre-trial settlement, by agreement, mandatory notification by SRO members of the occurrence of an insured event);
• how to control the issued requirements (monitoring, scheduled inspections, disciplinary measures).

IMPORTANT! These conditions cannot contain any special individual requirements for insurance companies that could reduce competition between them.

Insurance rate

On the one hand, it is more profitable to establish a larger insurance amount, since in an insured event it will be compensated by the insurance company in a larger volume, and most often in full, and you will not have to resort to the compensation fund. On the other hand, a high sum insured means large insurance premiums, which will not be “to the taste” of SRO members, who must pay regularly.

Methodological recommendations advise establishing a “golden mean” - 5% of the annual revenue of a construction company or a contract, at least 5 million rubles. The upper limit of the insured amount was declared to be 100 million rubles.

Accounting for liability insurance

Liability insurance involves compensation for damage caused by the insurer to a third party. For example, a person received insurance in case of apartment flooding. And then he flooded his neighbor's apartment. In this case, the insurance company compensates for the damage caused to this neighbor. Let's look at other common cases of liability insurance:

• Damage caused to someone else's vehicle during its operation.
• Damage caused to the environment or people due to potentially hazardous activities.
• Damage caused to third parties in connection with the performance of legal or medical activities.

Let's look at the entries made for liability insurance (example):

• DT22/1 KT51. Payment of damages to a person injured in a car accident.
• DT91/2 KT22/1. The payment is included in the spending structure.
• DT50 KT91/1. Receipt of money from a person found guilty of an accident.

FOR YOUR INFORMATION! You can insure business risks. In this case, the insurance agreement ends early upon termination of business activity.

BASIC

Costs for compulsory property insurance should be taken into account when calculating income tax as part of other expenses within the limits of insurance tariffs, which are approved by Russian legislation and international conventions. If such tariffs are not approved, compulsory insurance costs should be included in other expenses in the amount of actual costs.

This procedure is provided for in Article 263 of the Tax Code.

Take into account the costs of voluntary property insurance when calculating income tax if they are listed in paragraph 1 of Article 263 of the Tax Code of the Russian Federation. Such expenses include voluntary insurance:

• vehicles (water, air, land, pipeline transport), including leased ones, the maintenance costs of which are included in the costs associated with production and sales;
• cargo;
• fixed assets for production purposes, intangible assets, objects of unfinished capital construction (including leased);
• inventory;
• harvest of agricultural crops and animals;
• other property that is used in carrying out activities aimed at generating income.

Include expenses for voluntary types of insurance in other expenses in the amount of actual costs.

This procedure is provided for in Article 263 of the Tax Code of the Russian Federation.

An example of how the supplier's expenses for voluntary cargo insurance are reflected in accounting and tax purposes, as well as receiving insurance compensation in connection with the loss of this cargo. Ownership of the cargo passes to the buyer at the time of its acceptance

Alpha LLC handed over the goods to the carrier for the purpose of delivering it to the buyer. Alpha insured the cargo against loss and damage. The cost of insurance is 40,000 rubles. The amount of insurance compensation is 500,000 rubles. While transporting goods, the carrier's car was involved in an accident, as a result of which the goods were completely destroyed. The insurance company paid Alfa the full amount of the insurance compensation. The actual cost of the goods is 450,000 rubles. All operations were performed in one month.

Alpha's accountant recorded insurance costs in the following way:

Debit 76-1 Credit 51 – 40,000 rub. – the insurance premium is transferred;

Debit 44 Credit 76-1 – 40,000 rubles. – the amount of the insurance premium is included in the costs.

In tax accounting, the accountant also took into account the entire amount of the insurance premium.

The accountant reflected the fact of loss of cargo and receipt of money from the insurance company with the following entries:

Debit 91-2 Credit 45 – 450,000 rub. – the actual cost of goods destroyed as a result of an accident is written off as other expenses;

Debit 76 Credit 91-1 – 500,000 rub. – the amount of insurance compensation is reflected in other income;

Debit 51 Credit 76 – 500,000 rub. – the amount of insurance compensation is credited to the current account.

In tax accounting, the accountant included the amount of insurance compensation to be received from the insurance company in non-operating income. He did this on the date the insurance company made a decision to pay the insurance compensation.

Situation: is it necessary to include property insurance costs in the cost (initial cost) of new goods, materials (fixed assets) in tax accounting?

No no need.

Previously, this was directly stated in the Methodological Recommendations for the application of Chapter 25 of the Tax Code of the Russian Federation (clause 5.3 of the Methodological Recommendations, approved by order of the Ministry of Taxes of Russia of December 20, 2002 No. BG-3-02/729). At the moment, this document has lost force (order of the Federal Tax Service of Russia dated April 21, 2005 No. SAE-3-02/173). However, in private clarifications, tax officials prescribe to follow the same approach at the present time.

Situation: is it possible to take into account insurance premiums (contributions) under voluntary property insurance contracts with foreign insurance companies when calculating income tax? The contracts provide for payment for services performed outside of Russia.

No you can not.

Tax legislation provides for the possibility of taking into account insurance costs when calculating income tax (Article 263 of the Tax Code of the Russian Federation). At the same time, since the concept of “insurance” is not defined in the Tax Code of the Russian Federation, it is necessary to be guided by the regulations of other branches of law (clause 1 of Article 11 of the Tax Code of the Russian Federation). In particular, the provisions of the Law of November 27, 1992 No. 4015-1. Insurance activity is the activity of insurers, which means insurance organizations and mutual insurance companies that have received a license for insurance activities (clause 2 of article 2, clause 1 of article 6 of the Law of November 27, 1992 No. 4015-1).

Thus, insurance premiums (contributions) paid to a foreign organization cannot be taken into account in expenses. The fact that insurance contracts provide for payment for services provided outside the Russian Federation does not matter for the inclusion of insurance premiums in expenses that reduce taxable profit.

The financial department and some courts support this position - a mandatory condition for accounting for insurance costs in tax expenses is that the insurance organization has a license to operate in Russia (see, for example, letter of the Ministry of Finance of Russia dated February 12, 2008 No. 03-03-06 /1/90, resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated February 26, 2004 No. A43-8610/2003-16-381, West Siberian District dated July 10, 2007 No. F04-4571/2007(36105-A46-40 )).

Tax accounting for insurance costs (both voluntary and compulsory) depends on the frequency of payment of the insurance premium and on the method of recognition of income and expenses that the organization uses.

If an organization uses the accrual method, then in general, include insurance costs in expenses when calculating income tax evenly:

• during the term of the contract in proportion to the number of calendar days in the reporting period - if the organization pays insurance premiums in a one-time payment;
• during the period for which part of the insurance premium is paid (year, half-year, quarter, month) in proportion to the number of calendar days in the reporting period - if the organization pays insurance premiums in installments.

Do this if the agreement is concluded for a period exceeding one reporting period for income tax (i.e. a month or quarter).

If the contract term does not exceed one income tax reporting period, then include insurance costs as expenses when calculating income tax at the time of payment.

This procedure is provided for in paragraph 6 of Article 272 of the Tax Code of the Russian Federation.

The exact moment at which expenses are recognized under the accrual method depends on whether they are direct or indirect. For more information, see How to keep tax records of direct and indirect expenses.

If an organization uses the cash method, then, regardless of the method of settlement with the insurer, insurance premiums (contributions) reduce taxable profit at the time of payment (clause 3 of Article 273 of the Tax Code of the Russian Federation).

If an organization recognizes insurance costs differently in accounting and tax accounting, temporary differences will arise in accounting (clause 10 of PBU 18/02).

An example of how expenses for voluntary property insurance are reflected in accounting and taxation when purchasing fixed assets. The organization uses the accrual method

In February, CJSC Alpha acquired a fixed asset worth RUB 200,000. (excluding VAT) and insured the risks of loss and damage during transportation of property to the company’s division. The amount of the insurance premium under the contract was 4,000 rubles, transportation costs were 20,000 rubles. (without VAT). In February, the fixed asset was capitalized and put into operation. The useful life of the fixed asset is 4 years.

The Alpha accountant reflected in the accounting the formation of the initial cost of the fixed asset.

In February:

Debit 76-1 Credit 51 – 4000 rub. – the insurance premium is transferred;

Debit 08 Credit 76-1, 60 – 224,000 rub. (RUB 200,000 + RUB 20,000 + RUB 4,000) – expenses associated with its acquisition are included in the initial cost;

Debit 60 Credit 51 – 220,000 rub. (RUB 200,000 + RUB 20,000) – the cost of the fixed asset and transportation has been paid.

In tax accounting, the accountant took into account the amount of the insurance premium as an expense in February. In accounting, he reflected the occurrence of a deferred tax liability.

Debit 68 subaccount “Calculations for income tax” Credit 77 – 800 rub. (RUB 4,000 × 20%) – a deferred tax liability is reflected from the difference between accounting and tax accounting due to differences in the reflection of the insurance premium.

An example of how expenses for voluntary insurance of material assets are reflected in accounting and taxation. The organization uses the cash method of accounting for income and expenses

ZAO Alfa accepted for storage material assets worth 500,000 rubles. and insured the risks of loss and damage. The contract was concluded for 1 year (from February 1, 2020 to January 31, 2020). The reporting period for income tax is a month.

The amount of the annual insurance premium under the contract was 4,000 rubles. It was paid in a lump sum on February 1, 2020.

The accounting policy for accounting purposes establishes that insurance costs are taken into account evenly over the insurance period. This takes into account the number of calendar days in each month.

Alpha's accountant reflected insurance expenses in his accounting.

In February 2020:

Debit 76-1 Credit 51 – 4000 rub. – the insurance premium is transferred.

Every month from February 2020 to January 2020 (inclusive), the accountant writes off part of the insurance costs as expenses, taking into account the number of calendar days in each month.

February 28, 2020:

Debit 26 Credit 76-1 – 307 rub. (4000 rubles: 365 days × 28 days) – part of the insurance premium for February 2020 is included in the costs.

In tax accounting, the accountant took into account the entire amount of the insurance premium in February 2020. In this regard, a taxable temporary difference and a deferred tax liability arise in accounting. In February 2020, Alpha’s accountant reflected it with the following posting:

Debit 68 subaccount “Calculations for income tax” Credit 77 – 739 rub. ((4000 rub. – 307 rub.) × 20%) – the deferred tax liability is reflected from the difference between accounting and tax accounting.

As expenses are recognized in accounting, the amount of deferred tax liability is written off. The deferred tax liability will be fully settled in January 2020.

Situation: how to take into account the receipt of part of the insurance premium from the insurer upon termination of the property insurance contract when calculating income tax? The organization uses the accrual method.

The answer to this question depends on the procedure for recognizing the insurance premium in income tax expenses.

The premium received from the insurer does not need to be included in income if the insurance premium was taken into account in expenses evenly throughout the term of the contract or the period for which part of the insurance premium was paid. This is due to the fact that during the period when the contract terminated, the insurance premium was not taken into account in expenses (clause 6 of Article 272 of the Tax Code of the Russian Federation). This conclusion is confirmed by the Ministry of Finance of Russia in letters dated March 18, 2010 No. 03-03-06/3/6, dated March 15, 2010 No. 03-03-06/1/133.

If the entire insurance premium paid to the insurer was included in expenses at a time at the time of payment, then its returned part must be recognized as non-operating income (Article 250 of the Tax Code of the Russian Federation). Include this income in the calculation of the tax base on the date of termination of the insurance contract (clause 1 of Article 271 of the Tax Code of the Russian Federation). A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated March 29, 2006 No. 03-11-04/2/72. Despite the fact that this letter is addressed to single tax payers under simplification, the conclusions contained in it can be extended to organizations that apply the general taxation system (clause 1 of Article 346.15 of the Tax Code of the Russian Federation).

Attention: in practice, tax inspectors often recommend following another option for forming the tax base in the case under consideration (see, for example, letter of the Federal Tax Service of Russia for Moscow dated October 31, 2007 No. 20-12/104304). Regardless of the procedure for recognizing the insurance premium as expenses (at a time or evenly), include in income the entire amount of the returned part of the insurance premium (as of the date of termination of the insurance contract) (Article 250, paragraph 1 of Article 271 of the Tax Code of the Russian Federation). At the same time, with equal accounting of the insurance premium, taxable profit can be reduced by the amount of insurance that was not written off as expenses during the term of the contract (clause 2 of Article 263, clause 6 of Article 272 of the Tax Code of the Russian Federation).

For example, the amount of insurance premiums is 100,000 rubles, the contract was terminated in the middle of its validity period. Thus, at the time of termination of the contract, with equal accounting of costs, taxable profit should be reduced by 50,000 rubles.

In accordance with the option, which is based on the position of the Russian Ministry of Finance, in this case there is no need to make further adjustments to the tax base. As a result, taxable profit will be reduced by an amount of 50,000 rubles.

In accordance with the option that the inspectors recommend, the financial result from this operation will remain the same, but will be achieved differently. At the time of termination of the contract, income must include the amount received from the insurance company - 50,000 rubles, as well as the unfinished portion of insurance costs - 50,000 rubles. As a result, the tax base from this transaction will also be 50,000 rubles. expenses (50,000 rubles – 100,000 rubles).

Thus, both options for forming the tax base in the case under consideration will lead to the same result. The organization has the right to make its choice regarding one of them independently (taking into account the provisions of Article 34.2 of the Tax Code of the Russian Federation).

Situation: how to reflect the receipt of part of the insurance premium from the insurer upon termination of the property insurance contract when calculating income tax? The organization uses the cash method.

Include the amount of the returned insurance premium as part of non-operating income (Article 250 of the Tax Code of the Russian Federation). This is due to the fact that previously the entire amount of the insurance premium was taken into account as expenses (clause 3 of Article 273 of the Tax Code of the Russian Federation). A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated March 29, 2006 No. 03-11-04/2/72. Despite the fact that this letter is addressed to single tax payers under simplification, the conclusions contained in it can be extended to organizations that apply the general taxation system (clause 1 of Article 346.15 of the Tax Code of the Russian Federation).

Situation: can an organization that has paid an insurance premium (contributions) under a voluntary property insurance contract not directly to an insurance company, but through an insurance broker, take such expenses into account when calculating income tax?

Yes maybe.

Insurance brokers provide services related to the conclusion and execution of insurance (reinsurance) contracts. That is, they are intermediaries between the organization and the insurance company. Insurance brokers can be entrepreneurs or organizations (clause 6 of article 8 of the Law of November 27, 1992 No. 4015-1).

The Tax Code of the Russian Federation does not establish any specifics for accounting for property insurance costs in cases where the insurance contract provides for the payment of insurance premiums through an insurance broker. Thus, if an organization paid an insurance premium (contributions) under a voluntary property insurance agreement not directly to an insurance company, but through an insurance broker, it can take such expenses into account when calculating income tax.

A similar point of view is reflected, in particular, in the letter of the Federal Tax Service for Moscow dated August 16, 2006 No. 20-12/72993.