Compensation for the use of personal property: how to establish

What is the best way to formalize the use of an employee’s property? Which method will result in minimal costs for the company? What tax consequences does the company expect?

There are different ways to formalize the use of an employee’s property in the interests of the employer, in particular:

— compensate the employee for expenses associated with the use of his property;

- under a lease agreement;

— under a loan agreement (free use).

Let's consider and compare these options from the point of view of documentation, accounting, and taxation.

Compensation to an employee for the use of his property

A common option when using an employee’s property for production purposes with the knowledge and consent of the employer is to pay compensation to the employee, as well as reimbursement of expenses associated with its use.

In this case, the property remains at the disposal of its owner. He uses it in the interests of the employer without transferring it to other employees.

Compensations are monetary payments established to reimburse employees for costs associated with the performance of their job duties. The amount of reimbursement of expenses is determined by agreement of the parties to the employment contract, expressed in writing (Part 2 of Article 164 and Article 188 of the Labor Code of the Russian Federation).

Personal income tax

Since Chapter 23 of the Tax Code of the Russian Federation does not contain compensation standards for the use of an employee’s personal property for official purposes and does not provide for the procedure for establishing them, then for the purposes of applying clause 3 of Art. 217 of the Tax Code of the Russian Federation should be guided by the provisions of the Labor Code of the Russian Federation.

Article 188 of the Labor Code of the Russian Federation determines that the amount of reimbursement of expenses is determined by agreement of the parties to the employment contract, expressed in writing.

A car transferred by proxy is in the possession and use of the person to whom it is transferred. It is these powers that are necessary to use a car for business purposes, which allows the employer to compensate for the costs of using a car owned by an employee on the basis of a power of attorney. At the same time, the Labor Code of the Russian Federation does not oblige the employer to check whether the employee has ownership rights to the property used in the performance of his or her job functions.

However, according to specialists from the tax and financial departments (Letters of the Ministry of Finance of the Russian Federation dated October 2, 2012 No. 03-04-08/9-327, Federal Tax Service of the Russian Federation dated October 25, 2012 No. ED-4-3 / [email protected] ) , a vehicle driven by an individual under a power of attorney is not his personal property and the provisions of paragraph 3 of Art. 217 of the Tax Code of the Russian Federation do not apply in this case.

But, as arbitration practice shows, this approach is not supported by arbitration courts:

Documenting

Before you begin to pay compensation to an employee for the use of personal property, you need to complete a number of documents.

1. Documents confirming the production necessity of using the property. Such documents may include:

- job description;

— accounting certificates with calculations of the economic feasibility of use.

2. Additional agreement to the employment contract, which must reflect:

— type of property used and its characteristics (condition at the time of conclusion of this agreement, technical characteristics, registration data, etc.);

- term of use;

— the procedure, amount and timing of payment of compensation (in a fixed or variable amount), calculation method;

- Terms of Service;

— the procedure for reimbursement of expenses associated with the operation of property in the interests of the employer, and confirmation of these expenses.

It is advisable to attach to this agreement documents confirming the employee’s ownership of the property that will be used in the interests of the company (for example, a sales contract, technical passport, sales receipt).

In Russian legislation you will not find a definition of what is considered personal property. Thus, from the materials of the resolution of the Federal Antimonopoly Service of the Ural District dated May 29, 2013 N F09-4358/13, it is clear that judges define the personal property of an employee as property that belongs to him on any legal basis.

The issue is truly controversial, because the right to own property, such as a laptop, cannot always be documented.

3. Act. This document confirms the actual use of the property. It is compiled in any form. The act is signed by the head of the company and the employee.

4. Order for payment of compensation to the employee. The order serves as the basis for transferring compensation to the employee.

It depends on the organization's source of funding:

As arbitration practice shows, if the amount of compensation is not established by an additional agreement with the employee, then the employee also does not have income for personal income tax purposes (Resolution of the Twentieth Arbitration Court of Appeal dated May 30, 2014 No. A62-6132/2013). But at the same time, the organization issued orders for the payment of compensation, calculations approved by the head of the company establishing the amount of compensation in relation to each employee, as well as travel certificates indicating the existence of a connection between the expenses incurred by the company for the payment of compensation and the production activities of the organization.

LEGAL SERVICES

How to calculate the amount of compensation

The amount of compensation for the use of an employee’s personal property in the interests of the employer is not established by law. The specific amount and procedure for payment of compensation is established by the employer in agreement with the employee in a written agreement.

In order for the amount of compensation to be economically justified, it is advisable to issue an accounting certificate calculating the amount (letter of the Ministry of Finance of Russia dated October 25, 2012 N 03-04-06/9-305).

As a rule, compensation is paid within the amount of depreciation (depreciation), calculated based on officially established standards, if this is a fixed asset.

To justify the amount of compensation for the use of personal property, you need to use the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1 (hereinafter referred to as the Classification of fixed assets).

In accounting, the amount of compensation relates to expenses for ordinary activities (clause 5 of PBU N 10/99). It is reflected in the debit of cost accounting accounts: 20, 25, 26, 44.

Example 1. Accountant G.B. Slavina uses a personal laptop to perform her official duties. The market value on the date of commencement of its operation in the company is 24,700 rubles.

It is necessary to calculate the amount of monthly compensation for the use of personal property.

Solution. According to the Classification of Fixed Assets, a laptop is included in the second depreciation group (code 14 302000) with a useful life of two to three years (clause 3 of Article 258 of the Tax Code of the Russian Federation).

Let us assume that, according to the accounting policy for fixed assets included in the second depreciation group, the useful life is 25 months.

The monthly depreciation rate is 4%. The monthly amount of compensation payable to G.B. Slavina will be 988 rubles. (RUB 24,700 x 4%).

In accounting you need to make an entry:

Debit 26 Credit 73

— 988 rub. — compensation has been accrued for the use of a laptop;

Debit 73 Credit 50

— 988 rub. — compensation was paid for the use of a laptop.

During the month, an employee may get sick, go on vacation and not use this property at work. For the time when the employee does not operate the property, compensation is not paid. These clarifications are given in the letter of the Ministry of Finance of Russia dated December 3, 2009 N 03-04-06-02/87.

When drawing up an act at the end of the month, it indicates the actual number of days of use of the property and the amount of compensation.

Example 2. Let's use the condition of example 1. In November 2013 it was:

— from November 1 to November 7 on sick leave;

— On November 8, I was on leave without pay.

In November 2013 - 20 working days. How much compensation will G. B. Slavina receive for November 2013?

Solution. The amount of compensation for November 2013 payable to G. B. Slavina will be 741 rubles. (988 rubles: 20 working days x 15 working days)

We will make the following transactions:

Debit 26 Credit 73

— 741 rub. — compensation has been awarded for the use of a laptop.

Debit 73 Credit 50

— 741 rub. — compensation was paid for the use of a laptop.

As for the additional expenses that the company incurs when using the employee’s property, they are reimbursed separately in the amount of actual expenses incurred based on supporting documents.

Example 3. Let's continue the previous example. While using the laptop, one of the keyboard buttons became unusable. The cost of repairs was 570 rubles. (without VAT).

Can these expenses be accepted? How to reflect them in accounting?

Solution. The employee presented an advance report, a laptop repair report and a cash receipt. These expenses are economically justified, they are recorded in the accounting records:

Debit 26 Credit 71

— 570 rub. — the cost of laptop repairs was expensed.

Accounting and taxation of compensation for the use of employee property

Seminar topic: “Compensation for the use of personal property by employees in the service: primary documents and taxes”
05/30/2013 “Glavbukh” Author: Tatyana Novikova, head of her own audit
Organizing company: Audit.

To whom and how often should compensation be paid?

Let me start with the fact that compensation is due to all employees who use personal property in the service. This rule applies even to those who work from home or remotely.

Moreover, it does not matter what property the employee uses while working. It could be a car, a computer. As a rule, companies pay compensation once a month - in the same amount. Write down the amount of compensation in the employment contract or an additional agreement to it (see sample below. - Editor's note).

What documents to collect and complete

Looking ahead, I will say that if you correctly fill out all the necessary documents, you will be able to recognize compensation as expenses when calculating income tax. Moreover, such a payment will not have to withhold personal income tax and pay insurance premiums. I will tell you in detail about the calculation of taxes and contributions later.

Important detail

Employees who work from home or telecommute are entitled to compensation for the use of personal property while on duty.

In the table, I have listed the documents that you will need to issue compensation in accordance with all the rules (see below - Editor's note). I would like to emphasize that all those papers that tax inspectors usually insist on are mentioned here.

On the basis of what documents can compensation be paid for the use of an employee’s personal property?

In addition, it is worth warning the employee so that in the future he retains all documents that confirm his expenses. For example, Internet payment receipts, receipts for the purchase of fuel and lubricants, and others. This will be at least some proof that the employee actually used his equipment for work purposes.

An important clarification for those who are going to pay compensation to an employee who uses a personal car for work. In this case, it is important whether the employee is the owner of the machine. Or he drives it on the basis of a power of attorney (lease agreement, MTPL policy). I will give you schematic tips on how to safely take into account payments and calculate taxes in both situations (see diagram below. - Editor's note).

How to deal with the surcharge that the company is going to charge an employee for using his car at work

What is important to consider when calculating income tax

In most cases, the entire amount of compensation can be written off as an expense when calculating income taxes. Officials share this opinion. And here is confirmation: a recent letter from the Russian Ministry of Finance dated April 11, 2013 No. 03-04-06/11996. An exception is the situation when an employee receives money for using a personal car or motorcycle for work. In this case, only that part of the compensation that fits into the standards can be included in tax expenses (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation).

Carefully!

If you pay an employee compensation for using a personal car at work, then writing off fuel and lubricants as an expense is dangerous.

By the way, the limit for an employee’s use of a personal car is 1,200 rubles. (for cars with engine capacity up to 2000 cc inclusive) or 1500 rub. per month. And for motorcycles the standard is 600 rubles. per month. As you can see, the standards are quite small; the Government of the Russian Federation approved them back in 2002. And since then, the limits for the use of personal transport on duty have not changed.

Unfortunately, according to officials, if a company gives an employee compensation for the use of a car or motorcycle, then the company has no right to pay any other transportation costs on top of this. That is, in addition to compensation, you will not be able to include in expenses, for example, payment for fuel and lubricants.

What are the rules for calculating personal income tax and insurance premiums?

I will make you happy right away. There will be no need to withhold personal income tax on compensation for the employee’s use of personal property while on duty. There are no standards here. Officials also agree with this (letter of the Ministry of Finance of Russia dated April 11, 2013 No. 03-04-06/11996).

The explanation is this. Article 188 of the Labor Code of the Russian Federation obliges the company to pay compensation to an employee who uses his property at work. Moreover, the employer independently determines the amount of such compensation to be paid. In other words, no matter what amount of payment you specify in the employment contract or agreement to it, it will be considered compensation issued in accordance with the law. Therefore, there are reasons not to withhold personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation).

How to reflect compensation in accounting

Reflect compensation on account 73 “Settlements with personnel for other operations”:

DEBIT 26 (44)

CREDIT 73 subaccount “Calculations for paid compensation”

— compensation for the use of personal property is reflected;

DEBIT 73 subaccount “Calculations for paid compensation”

CREDIT 50 (51)

— compensation was issued for the use of their property.

The employee will receive the amount calculated by the accountant.

Useful tips from the seminar lecturer:

1. Before paying compensation for the use of an employee's car, make sure that it belongs to him.

2. Compensation for the use of personal property at work is completely exempt from personal income tax and insurance premiums, including those for industrial accidents.

Post:

Comments

Are compensation subject to insurance premiums and personal income tax?

The amount of compensation for the use of personal property for production purposes is not the employee’s income. According to Article 188 of the Labor Code, the amount of compensation must be specified in the additional agreement. The amount of compensation within the limits specified in this agreement, as well as the amount of reimbursed expenses associated with the operation of this property, are not subject to:

— Personal income tax (clause 3 of article 217 of the Tax Code of the Russian Federation);

— contributions for compulsory pension, medical, social insurance (subclause “and” clause 2, part 1, article 9 of the Federal Law of July 24, 2009 N 212-FZ);

— contributions for insurance against accidents and occupational diseases (paragraph 10, subparagraph 2, paragraph 1, article 20.2 of the Federal Law of July 24, 1998 N 125-FZ).

Legislation

The provisions of Article 188 of the Labor Code of the Russian Federation indicate that the company's management has an obligation to pay compensation for the use of items belonging to employees. For example, these can be various kinds of tools that a person uses to perform his duties at work or materials and other items.

For this reason, a citizen’s income is subject to qualification when using the current provisions of legislative acts. In particular, it is stated that the type of payments in question should not be subject to insurance-type contributions and taxes.

In particular, information regarding the use of insurance premiums for such amounts is specified in the provisions of tax legislation, in Article 217. Article 422 of the Tax Code of the Russian Federation indicates the impossibility of using personal income tax for compensation. In addition, Federal Law No. 125 of 1998 applies in this direction. This act states that payments are not subject to contributions related to the occurrence of accidents.

Income tax

In tax accounting, the costs of paying compensation are recognized as other expenses associated with production and (or) sales, on the basis of subparagraph 49 of paragraph 1 of Article 264 of the Tax Code. At the same time, as the Ministry of Finance of Russia explains, these expenses must be economically justified and documented (letters dated 03/18/2010 N 03-03-06/1/150 and dated 03/11/2008 N 03-04-06-02/28).

Such supporting and substantiating documents are an additional agreement to the employment contract, calculation of the amount of compensation, an act and order of the manager.

Providing for use for a fee

Rental relations between an employee or a company are regulated by Chapter 34 of the Civil Code. The lease agreement must be concluded in writing (Clause 1, Article 609 of the Civil Code of the Russian Federation).

In Article 606 of the Civil Code, under a lease agreement, the lessor undertakes to provide the tenant with property for a fee for temporary possession and use or for temporary use.

When drawing up a lease agreement, they indicate: the object of the leased property, its characteristics, the procedure for use, how the responsibilities of the parties are distributed for its maintenance, the lease term, the amount of rent and the procedure for its payment.

In this case, the employee is paid rent. The procedure, conditions and terms for paying rent are determined by the lease agreement (Clause 1, Article 614 of the Civil Code of the Russian Federation). The tenant is obliged to promptly pay fees for the use of the property.

The tenant is obliged to maintain the property in good condition, carry out routine repairs at his own expense and bear the costs of maintaining the property, unless otherwise provided by law or the lease agreement (Clause 2 of Article 616 of the Civil Code of the Russian Federation).

Accounting

Property rented from an employee is accepted according to an acceptance certificate and accounted for in off-balance sheet account 001 “Leased fixed assets” at the cost established by the lease agreement (Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31. 2000 N 94n).

Rent is reflected in the debit of cost accounting accounts: 20, 25, 26, 44.

Example 4. A lease agreement was concluded with an employee. The rental object is a laptop. The cost of the laptop, by agreement of the parties, was 24,700 rubles. Monthly rent - 988 rub.

Solution. The following entries were made in accounting:

Debit 001

— 24,700 rub. — the cost of the rented laptop is taken into account on the off-balance sheet account (based on the transfer and acceptance certificate);

Debit 26 Credit 73

— 988 rub. - rent has been charged. This posting is made monthly during the term of the lease agreement.

What taxes are charged on rent?

Income received by an employee from leasing property is subject to personal income tax (clause 4, clause 1, article 208 and clause 1, article 209 of the Tax Code of the Russian Federation). Tax is calculated at a rate of 13 or 30%, depending on whether the employee is a tax resident of the Russian Federation or not (Article 224 of the Tax Code of the Russian Federation).

If the owner of the property is not an individual entrepreneur, the tenant paying the income is recognized as a tax agent. He is obliged to calculate, withhold and pay the amount of personal income tax to the budget directly from the taxpayer’s income upon actual payment (clauses 1 and 4 of Article 226 of the Tax Code of the Russian Federation).

Payments under civil contracts related to the transfer of property for the use of the employer are not taxed:

— contributions for compulsory pension, medical, social insurance (Part 3 of Article 7 of the Federal Law of July 24, 2009 N 212-FZ);

— contributions for insurance against accidents and occupational diseases (Article 5 of the Federal Law of July 24, 1998 N 125-FZ).

Example 5. Let's use the condition of example 4. The rental object is a laptop. Monthly rent - 988 rub.

Standard personal income tax deductions are not provided to employees. Personal income tax must be calculated and withheld.

Solution. The following entries were made in accounting:

Debit 73 Credit 68 subaccount “Personal Income Tax Payments”

— 128 rub. (988 rub. x 13%) - personal income tax withheld;

Debit 73 Credit 50

— 860 rub. (988 rubles - 128 rubles) - rent was paid to an employee for using a laptop for business purposes.

EXAMPLE No. 1

According to the terms of the employment contract, ZAO Lyutik pays monthly compensation to the employee (plant management manager) for the use of a personal car (engine capacity - 1,400 cubic cm) in the amount of 2,000 rubles. Payment is made until the 5th day of the month following the accrual of compensation.

The following entries will be created in the accounting records of Buttercup CJSC:

Since the standardized amount of expenses reimbursed to an employee for the use of a car is not established by accounting legislation, a constant difference and the corresponding PNO arise in accounting (clause 4, clause 7 of PBU 18/02 “Accounting for calculations of corporate income tax”, approved by Order of the Ministry of Finance of the Russian Federation dated November 19, 2002 No. 114n). And in tax accounting, such expenses are normalized depending on the working volume of a passenger car (clause 1 of the Decree of the Government of the Russian Federation of 02/08/2002 No. 92 “On establishing standards for organizations’ expenses for the payment of compensation for the use of personal cars and motorcycles for business trips, in within which, when determining the tax base for corporate income tax, such expenses are included in other expenses associated with production and sales”, hereinafter referred to as Resolution No. 92). Thus, compensation for the use of passenger cars with an engine capacity of up to 2,000 cubic meters. cm inclusive is recognized in the amount of 1,200 rubles.

The occurrence of a deductible temporary difference and the corresponding IT is due to the different period of recognition of compensation payments. In accounting, compensation is recognized as an expense in the month of accrual (according to the example, this is July 2014). Tax accounting establishes that expenses are recognized in the period to which they relate, regardless of the time of actual payment of funds (clause 1 of Article 272 of the Tax Code of the Russian Federation). At the same time, there is a special norm for expenses for compensation for using a personal car for business purposes. In accordance with paragraph 4, paragraph 7, Article 272 of the Tax Code of the Russian Federation, such expenses are recognized on the date of transfer of funds from the account or payment from the cash desk (according to the conditions of the example, this is August 2014).

Income tax

The company attributes the amount of lease payments to other expenses associated with production and (or) sales (subclause 10, clause 1, article 264 of the Tax Code of the Russian Federation).

Please note: to confirm expenses in the form of rental payments, a monthly report is not required (letters from the Ministry of Finance of Russia dated October 13, 2011 N 03-03-06/4/118 and the Federal Tax Service of Russia for Moscow dated October 17, 2011 N 16-15/100085 ). The basis for recognizing these expenses is the lease agreement and the acceptance certificate.

The tenant's expenses for repairs (both current and capital) of the leased property are recognized in tax accounting, provided that by agreement (additional agreement) between the tenant and the lessor, these expenses are not assigned to the lessor (clauses 1 and 2 of Article 260 of the Tax Code of the Russian Federation , letter of the Ministry of Finance of Russia dated May 29, 2008 N 03-03-06/1/339).

The need to issue waybills

The Tax Code of the Russian Federation does not directly require the issuance of waybills for payment of compensation for the use of an employee’s personal car for business purposes.
However, in order to recognize expenses, it is necessary to comply with the general principle of documentary evidence and economic justification of expenses (Article 252 of the Tax Code of the Russian Federation).

Many letters from the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation are devoted to the issue of the need to issue waybills when paying compensation to workers. Thus, according to the regulatory authorities (Letters of the Ministry of Finance of the Russian Federation dated September 23, 2013 No. 03-03-06/1/39406, dated April 13, 2007 No. 14-05-07/6, dated December 29, 2006 No. 03 -05-02-04/192, dated November 16, 2006, No. 03-03-02/275, Federal Tax Service of the Russian Federation for Moscow, dated January 13, 2012, No. 20-15/ [email protected] , dated February 22, 2007 No. 20-12/016776, dated September 20, 2005 No. 20-12/66690), the organization must keep records of business trips in travel vouchers. It is the waybills that confirm the actual use of property in the interests of the employer (Letter of the Ministry of Finance of the Russian Federation dated June 27, 2013 No. 03-04-05/24421).

Indeed, the manager’s order to establish compensation payments in itself is not a primary accounting document (Article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”) and it will not be enough to confirm the costs actually incurred by the employee. But, if the taxpayer has other documents confirming expenses (for example, employee reports with attached checks, a log of business trips indicating the time, purpose of the trip, etc.), then the absence of waybills will not be grounds for refusal to recognize compensation expenses.

DRAFTING A CONTRACT AGREEMENT

Is it necessary to draw up a contract?

Yes need. An agreement for the gratuitous use of property (loan agreement) is regulated by Chapter 36 of the Civil Code.

In accordance with paragraph 1 of Article 689 of the Civil Code, under an agreement for gratuitous use (loan agreement), one party (the lender) undertakes to transfer the thing for gratuitous temporary use to the other party (the borrower). At the end of the contract, the borrower undertakes to return the same thing in the condition in which he received it, taking into account normal wear and tear or in the condition stipulated by the contract.

By its nature, a loan agreement is similar to a lease agreement (clause 2 of Article 689 of the Civil Code of the Russian Federation). The purpose of these agreements is the same - transfer of property for temporary use. Legal relations arise between the parties that are similar to obligations under a lease agreement, only without the condition of rent. More often, this form of agreement is used when there is a personal trust relationship between the parties. After all, when transferring property, the lender does not receive any material benefits.

The contract for gratuitous use between the employee and the company must be concluded in simple written form (Clause 1 of Article 161 of the Civil Code of the Russian Federation).

Accounting

The same rules apply to a gratuitous use agreement as those provided for a lease agreement (Clause 2, Article 689 of the Civil Code of the Russian Federation). In this regard, the receipt of property under a loan agreement is reflected in accounting in the same manner as for lease.

In accounting, fixed assets received for free use are accounted for in off-balance sheet account 001 “Leased fixed assets” in the valuation specified in the loan agreement. The gratuitous transfer of property is confirmed by an act of acceptance and transfer.

Example 6. An agreement was concluded with an employee for the free use of property. This agreement sets the cost of the laptop by agreement of the parties - 24,700 rubles. How to reflect in accounting the return transfer of property to the owner at the end of the contract?

Solution. At the time of transfer according to the transfer and acceptance certificate, the following entry was made in accounting:

Credit 001

— 24,700 rub. — the return of the laptop is reflected.

Income tax

When receiving property under a loan agreement, the company has the right to use this property free of charge. According to tax authorities, in this case there is an economic benefit from this operation.

According to paragraph 8 of Article 250 of the Tax Code, non-operating income of a taxpayer includes property or property rights received free of charge. The exception is the cases specified in Article 251 of the Tax Code.

The amount of income is determined based on market prices for the rental of identical property, taking into account the provisions of Article 105.3 of the Tax Code (letters of the Ministry of Finance of Russia dated August 30, 2012 N 03-03-06/1/444 and dated May 12, 2012 N 03-03-06/1/ 243).

In connection with the use of property received free of charge when carrying out activities aimed at generating income, expenses associated with the use and maintenance of such property are taken into account for profit tax purposes, provided that they meet the criteria established in Article 252 of the Tax Code.

Example 7. An agreement was concluded with an employee for the free use of property. This agreement established the cost of the laptop by agreement of the parties in the amount of 24,700 rubles.

While using the laptop, one of the keyboard buttons became unusable. The cost of repairs was 570 rubles. (without VAT).

How to calculate income tax?

Solution. First, you need to determine the amount of non-operating income from the gratuitous use of property for the month. It can be equated to the amount of monthly depreciation charges.

According to the Classification of Fixed Assets, a laptop is included in the second depreciation group (code 14 302000) with a useful life of two to three years (clause 3 of Article 258 of the Tax Code of the Russian Federation).

Let us assume that, according to the accounting policy for fixed assets included in the second depreciation group, the useful life is 25 months.

The monthly depreciation rate is 4%. The monthly depreciation amount is 988 rubles. (RUB 24,700 x 4%).

The accountant described the calculation of the amount of non-operating income in the accounting certificate. In the certificate he stated:

- market value of the laptop - 24,700 rubles;

- calculation of the amount of non-operating income for the month depending on the amount of monthly depreciation charges - 988 rubles.

The cost of repairing a laptop can be included in the expenses - 570 rubles. This follows from paragraphs 1 and 2 of Article 260 of the Tax Code.

Thus, the amount of non-operating income for the month is equal to 988 rubles.

The amount of income tax from the operation of gratuitous use of property is 198 rubles. (988 rub. x 20%). In the month of laptop repair, the amount of income tax will be less and will be 84 rubles. .

Comparison of options for registering used employee property in the interests of the employer

After analyzing the table compiled on the basis of the examples discussed, it would be possible to select a loan agreement. But still, do not forget that tax authorities pay attention to such agreements, seeing in them tax evasion. Therefore, it is advisable to arrange compensation for the use of property, possibly in a smaller amount, if the employee agrees to this. In this case, there will be no payroll taxes. And the amount of compensation itself reduces the tax base for income tax. And for the employee, it seems to us, this is a more profitable option, since he will receive the full amount of compensation without withholding personal income tax.

Insurance premiums

The story of the need to impose insurance premiums on the amount of compensation is akin to the story of personal income tax and income tax.

According to the regulatory authorities (Letters of the Ministry of Labor of the Russian Federation dated February 26, 2014 No. 17-3/B-92, the Ministry of Health and Social Development of the Russian Federation dated August 6, 2010 No. 2538-19, the Ministry of Finance of the Russian Federation dated September 21, 2011 No. 03-04-06 /6-228), insurance premiums must be charged for compensation for the use of a car for business purposes, which the employee drives under a power of attorney. And as an argument, the same argument is given - cars driven on the basis of a power of attorney are not personal property in the sense of Art. 188 Labor Code of the Russian Federation.

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