Will withhold money for food from the salaries of its employees

Accounting

The procedure for recording sales of goods to employees in accounting depends on:

type of property being sold (purchased goods, fixed assets, etc.);
payment method (cash or salary deduction).

If an organization transfers purchased goods or finished products to an employee, write off their value as follows:

Debit 90-2 Credit 41 (43)

the purchase price of goods sold (cost of finished products) is written off.

If an organization sells other property to an employee, write them off the register as follows:

Debit 91-2 Credit 01 (08, 10, 21...)

the cost of fixed assets (unfinished construction projects, materials, semi-finished products, etc.) has been written off.

This procedure follows from the Instructions for the chart of accounts (accounts 90-2, 91-2).

Accounting info

Products, parts and assemblies that do not comply with standards or technical specifications and cannot be used for their intended purpose are considered defective.

Products that are manufactured with deviation from established standards (with defects) are considered defective.

Marriage may occur:

1) through no fault of the employee (for example, due to a hidden defect in the material);

2) due to the fault of the employee.

Partial or complete defects through no fault of the employee are paid on the same basis as suitable products. This may occur in cases where a defect in the product occurred due to a hidden defect in the material being processed, as well as when the defect was discovered after the product was accepted by the technical control body.

Complete defects caused by the employee are not subject to payment.

Partial defects caused by the employee are paid at reduced rates. The price depends on the degree of suitability of defective products, which is determined by the technical control body.

The costs of correcting the defect, as well as the costs associated with writing off defective products, may be deducted from the salary of the employee who committed the defect.

The total amount of deduction for a defect may not exceed the employee’s average monthly earnings.

The amount of monthly deduction cannot exceed 20% of the employee's salary due for payment.

In the event that a defect is discovered at an enterprise, a report is drawn up that reflects the costs of the defect and the amount of losses due to the defect. Information about defects can also be reflected in the primary documents for recording production in the “defects” column provided for this purpose.

If the defect is correctable, then a work order is issued for its correction, in which a special stamp “correction of the defect” is placed. The specified order serves as the accounting department’s basis for paying for work to correct the defect.

The increase in the cost of production occurs due to the fact that the percentage of defects is included in the amount, since when producing defects, the employer incurs direct losses associated with excessive consumption of raw materials, materials and actual time spent on production. Therefore, in the event of a partial or complete defect due to the fault of the employee, he bears financial responsibility for the damage caused. The amount of damage is formalized by order of the organization. Based on the order, the accounting department deducts amounts for damages.

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Cash sales

If an employee pays for goods in cash, reflect the receipt of money in the cash register on account 50 “Cash desk” (Instructions for the chart of accounts).

If purchased goods or finished products are sold to an employee, accrue the proceeds from the sale (clause 5 of PBU 9/99):

Debit 50 Credit 90-1

revenue from the sale of purchased goods or finished products is reflected.

If the employee acquired other property of the organization, accrue other income (clause 7 of PBU 9/99):

Debit 50 Credit 91-1

– reflects other income from the sale of fixed assets (unfinished construction projects, materials, semi-finished products, etc.).

An example of how to reflect in accounting the sale of goods to an employee for cash

On March 19, Torgovaya LLC sold to storekeeper P.A. Bespalov iron. On the same day, Bespalov paid the cost of the iron to the cash register.

The selling price of the iron is 826 rubles. (including VAT - 126 rubles). The purchase price of the goods is 590 rubles. (including VAT - 90 rubles). The organization records goods at purchase price.

The Hermes accountant made the following entries on March 19:

Debit 50 Credit 90-1

826 rub. – revenue received from the sale of goods to an employee is reflected;

Debit 90-2 Credit 41

500 rub. (590 rubles – 90 rubles) – the cost of the goods transferred to the employee is written off;

Debit 90-3 Credit 68 subaccount “VAT calculations”

126 rub. – VAT is charged to the budget.

How to recover damages from marriage from the perpetrators?

Any manufacturing enterprise periodically faces such a problem as defects. Defects are products that do not meet quality standards, design drawings and cannot be used for their intended purpose. In our article we will tell you about the classifications of defects, the procedure for legal compensation from guilty parties and the automation of the process of recording defects.

Types of defects in production and their culprits

When a defect is detected, first of all it is necessary to classify it. First, determine whether the marriage is internal or external. If it is external, that is, it occurred due to the use, for example, of low-quality metal, then the costs of correction must be billed to suppliers.

If the defect occurred due to the fault of the enterprise itself, or the worker directly, then it is classified as internal. In this case, it is important to establish whether the defect is final or correctable, and also who exactly caused the production of low-quality products. If the culprit of an internal defect cannot be identified, then the costs of correcting it are written off to the company’s financial result. In this case, the reasons must be objective, i.e. an experimental model was being developed, or a new production technology was being tested, or a new type of equipment was being mastered. Then we can say that the cause of the defect was a production risk.

In all other cases of internal marriage, it is always possible to determine the culprit.

The procedure for compensation for defects from the perpetrators

Before you begin to withhold the costs of a marriage from the guilty parties, it is necessary to document this marriage. To do this, a certificate of non-conformity of products with quality is drawn up (usually drawn up by employees of the technical control service - Quality Control Department), which indicates:

Full name of the product indicating the number of the drawing according to which it was manufactured.
Type of defect (according to the classifier) and the reason for its occurrence.
Conclusion of technical specialists (designers, technologists, etc.). They indicate the technology for correcting the defect, if possible, and also prescribe what materials will be required for this.
Conclusion of the head of the guilty unit - the specific culprit is indicated with his explanatory note attached.

When the marriage is fixed, we should begin to identify the culprit. There are several situations to consider here:

1. The culprit of the marriage is an employee of the enterprise (Articles 238, 241 of the Labor Code of the Russian Federation). This could be a designer who drew up the wrong drawing, a technologist who wrote the wrong processing technology, a main worker who violated the processing conditions of the part, and so on. Next, you should find out whether the culprit admits his guilt. If yes, then compensation for the defect occurs voluntarily.

If the culprit does not admit his guilt, then a competent commission should be created that will record the marriage, determine the objective reasons for its admission and indicate the culprit. All documents related to the establishment of a marriage are then submitted to the court. If the court's decision is positive, the amount of damage will be withheld from the culprit.

From an employee’s salary, you can deduct the defective amount of no more than 20% of the total earnings (Articles 137, 138 of the Labor Code of the Russian Federation) until full compensation for damage.

2. In the event of a production risk, the enterprise is considered to be the culprit of the defect and all costs associated with the defect are included in the financial result of the organization.

After identifying the culprit of the marriage, the amount of damage should be determined (Articles 246, 247 of the Labor Code of the Russian Federation). This is usually done by the economic service. Economists calculate the cost of marriage, including raw materials, labor and overhead costs.

Features of recovery of damages from the guilty employee

If the amount of damage is greater than the worker’s average monthly earnings, then he may be offered voluntary compensation with payment in installments. If the employee does not admit his guilt, the package of documents about the marriage is submitted to the court.

Rejection accounting is one of the tools of the loss and risk management system

Automation of marriage accounting

What is the point of automating marriage accounting? Automation is necessary to quickly resolve defect-related problems. It needs to be detected in time and the production manager needs to take the necessary actions so as not to disrupt the order release plan.

To do this, you need to create an electronic document “Marriage Certificate” in the production system. Think through the algorithm for its passage through the services. I bring to your attention an algorithm of 6 stages of electronic document movement:

1. The Quality Control Inspector issues a marriage certificate. It indicates the reason for the marriage, according to the internal classifier of the reasons for the marriage.

2. Next, the task passes to the head of the department in which the defect was discovered. The head of the department attaches an explanatory note from the potential culprit and leaves a comment.

3. The task then moves to the design service. It determines the suitability of the product and the possibility of correcting the defect. If the product can be fixed, then the task is transferred to the technological service.

4. The technologist indicates the materials, operations to correct defects and the time standard.

5. Next, the task falls to the economist to calculate the cost. The program automatically calculates the cost of repairing defects; the economist only needs to check the calculation and complete the task.

For each stage of the task, a certain deadline is set - dad line. Thus, the head of the organization can track the movement of the document, see the conclusion of specialists, see the culprits and the reasons for the defect. The period of movement of the marriage act from the moment of formation should not exceed, for example, 3 hours.

6. The final authority on the marriage act will be the service that will check the package of documents, print out the withholding order and transfer the documents to the accounting department. This could be the HR department or the labor and payroll department. If the culprit admits his guilt, then the printed and signed documents are immediately placed on hold. If the culprit is not identified, then the service initiates the creation of a commission to resolve this issue. For example, you can form a commission once a week and consider several controversial issues on that day. Then formalize the commission’s result in a protocol and issue a conclusion on the investigation into the fact of the marriage.

Constantly recording defects will allow you to identify the main reasons for their occurrence, promptly take the right actions and give you the opportunity to avoid shipment disruptions.

! If you want to build an effective system for recording defects at your enterprise, as well as a system for legal compensation for defects from those responsible, then you can contact me for help. Just write your question to me by email [email protected] I will definitely answer you.

Sincerely, Elena Masalova is the founder and head of the Digital Management consulting agency.

Deduction from salary

If the purchase price is deducted from an employee’s salary, make payments to him on account 73 “Settlements with personnel for other operations” (Instructions for the chart of accounts):

Debit 73 Credit 90-1 (91-1)

revenue from the sale of goods, finished products (other property) to an employee is reflected;

Debit 70 Credit 73

The cost of goods sold to an employee is deducted from the salary.

If the organization is a VAT payer, when selling goods the employee must be charged this tax (Clause 1, Article 39 of the Tax Code of the Russian Federation). Make the following entry in accounting:

Debit 90-3 (91-2) Credit 68 subaccount “VAT calculations”

VAT has been charged.

An example of how to reflect in accounting the sale of goods to an employee with deduction of its cost from the salary

On June 22, Torgovaya LLC sold to storekeeper P.A. Bespalov iron. Bespalov wrote a statement asking for the cost of the iron to be withheld from his salary.

The Hermes accountant made the following entries.

22nd of June:

Debit 73 Credit 90-1

826 rub. – revenue from the sale of goods to an employee is reflected;

Debit 90-2 Credit 41

500 rub. (590 rubles – 90 rubles) – the cost of the goods transferred to the employee is written off;

Debit 90-3 Credit 68 subaccount “VAT calculations”

126 rub. – VAT is charged to the budget based on the invoice.

30 June:

Debit 70 Credit 73

826 rub. – the cost of goods sold to an employee was deducted from his salary for June.

Personal income tax and insurance premiums

Selling goods to employees does not constitute payment of wages in kind. This transaction is carried out on the basis of a retail purchase and sale agreement (Article 492 of the Civil Code of the Russian Federation).

The sale of goods is not taxed:

contributions for compulsory pension (social, medical) insurance (part 1 of article 1, part 1 of article 7 of the Law of July 24, 2009 No. 212-FZ);
contributions for insurance against accidents and occupational diseases (clause 1 of article 20.1 of the Law of July 24, 1998 No. 125-FZ).

There is no need to withhold personal income tax from the cost of goods sold to an employee (clauses 1, 2 of Article 211 of the Tax Code of the Russian Federation). At the same time, if the employee and the organization are recognized as interdependent persons, then when selling goods at reduced prices, the employee may receive a material benefit. It is subject to personal income tax (subclause 2, clause 1, article 212 of the Tax Code of the Russian Federation). For more information about this, see When and how to withhold personal income tax from material benefits.

BASIC: income tax

Include in the income tax base the proceeds (excluding VAT) received from the sale of goods to employees (clause 1 of Article 249 of the Tax Code of the Russian Federation).

Using the accrual method, recognize income at the time of sale of goods (transferring them to an employee) (clause 3 of Article 271 of the Tax Code of the Russian Federation). And with the cash method - only after payment (receipt of money to the organization’s cash desk or deduction of the cost of goods from the employee’s salary) (Clause 2 of Article 273 of the Tax Code of the Russian Federation).

Expenses for the acquisition (manufacturing) of property sold to an employee reduce taxable income. When estimating the costs of manufacturing finished products, you must be guided by the provisions of Articles 318 and 319 of the Tax Code of the Russian Federation. When selling depreciable fixed assets or intangible assets, reduce the income received by their residual value (subclause 1, clause 1, article 268 of the Tax Code of the Russian Federation). In this case, the resulting loss must be included in the tax base in equal shares over the remaining useful life of the asset (clause 3 of Article 268 of the Tax Code of the Russian Federation). If an employee purchased purchased goods, when calculating income tax in expenses, take into account their purchase price (subclause 3, clause 1, article 268, article 320 of the Tax Code of the Russian Federation).

Do not take into account price differences that arise when selling goods (work, services) to employees at preferential (below market) prices when calculating income tax (subclause 27 of Article 270 of the Tax Code of the Russian Federation).

HOW IS FULL MARRIAGE DUE TO THE EMPLOYEE'S FAULT PAID?

1. At reduced prices.

Not subject to payment.

IS IT ALLOWED TO REPLACE HOLIDAY WITH MONEY COMPENSATION FOR EMPLOYEES WORKING IN WORK WITH HARMFUL WORKING CONDITIONS?

1. Allowed.

2. Not allowed.

IS IT NECESSARY TO CONDUCT PRIMARY OCCUPATIONAL SAFETY INSTRUCTIONS AT THE WORKPLACE WITH A STUDENT ARRIVING FOR A PRODUCTION PRACTICE?

Need to.

2. No need.

HOW OFTEN SHOULD OCCUPATIONAL SAFETY INSTRUCTIONS FOR EMPLOYEES BE REVISED?

1. Annually.

2. At least once every two years.

3. At least once every three years.

At least once every five years.

5. At the discretion of the occupational safety specialist.

IS THE EMPLOYER OBLIGATED TO REPLACE THE EMPLOYEE'S OPERATING CLOTHING IF IT FAILS TO BE USEFUL BEFORE THE WEARING DIRECTION ENDS?

Obliged if this is caused by reasons beyond the control of the employee.

2. Obligated if there is a conclusion from the labor protection service.

3. Obliged in any case.

4. No, I don’t have to.

CAN ANNUAL PAID LEAVE BE DIVIDED INTO THREE PART?

Can.

2. It is impossible.

IN WHAT CASE CAN AN EMPLOYMENT CONTRACT BE TERMINATED AT THE EMPLOYER’S INITIATIVE WHEN AN EMPLOYEE APPEARS AT WORK IN A STATE OF ALCOHOL INTOXICATION?

Anyway.

2. If such a violation is systematic.

3. If a disciplinary sanction has already been imposed.

4. If this could lead to disruption of the production process.

5. If it may cause an accident.

WHICH DOCUMENT ESTABLISHES THE TIME OF PROVIDING MEAL AND REST BREAKS TO EMPLOYEES AND ITS SPECIFIC DURATION?

1. In the labor protection instructions.

2. In the employee’s production (job) description.

In the internal labor regulations of the organization or in the agreement between the employee and the employer.

Ticket N 25

"_____"_________________20__

FULL NAME.___________________________________________________________________________________________

CAN THE CONCLUSION OF AN EMPLOYMENT CONTRACT BE CONDITIONED WITH TESTING AN EMPLOYEE TO CHECK HIS BUSINESS QUALITIES?

1. Maybe by agreement of the parties.

2. May be at the discretion of the employer.

3. May be for persons under 18 years of age.

4. Maybe in the cases specified in paragraphs 1 and 3.

5. Can't.

WHAT FIRE EXTINGUISHERS ARE THE MOST EFFECTIVE FOR EXTINGUISHING LIVE ELECTRICAL INSTALLATIONS?

1. Powder fire extinguishers.

2. Air-foam fire extinguishers.

Carbon dioxide fire extinguishers, except for fire extinguishers equipped with a metal diffuser for supplying carbon dioxide to the fire.

IN WHAT CASE IS IT POSSIBLE NOT TO PROVIDE ANNUAL PAID LEAVE FOR TWO CONSECUTIVE YEARS?

1. In case of production necessity.

2. In exceptional cases, when a vacation may affect the normal course of work of the organization.

3. In the cases specified in paragraphs 1 and 2.

No way.

HOW IS PARTIAL MARRIAGE DUE TO THE EMPLOYEE'S FAULT PAID FOR?

1. On par with suitable products.

At reduced prices.

3. Payment is not subject to payment.

WHO CAN BE EXEMPTED FROM PRIMARY OCCUPATIONAL SAFETY INSTRUCTION AT THE WORKPLACE?

1. Workers not involved in equipment maintenance.

2. Workers not involved in the storage and use of raw materials.

3. Workers not involved in the use of tools.

4. Employees specified in paragraphs 1 and 3.

5. All employees listed above.

DO YOU NEED TO KEEP ACCOUNTS OF APPROVED OCCUPATIONAL SAFETY INSTRUCTIONS?

Need to.

2. No need.

IS IT POSSIBLE TO ALLOW AN EMPLOYEE TO WORK WITHOUT SPECIAL CLOTHING?

1. You can.

2. Possible for a period of no more than 3 working days.

3. It is possible for the period necessary for washing workwear.

It is forbidden.

8. WHAT DOES THE TERM “HARMFUL PRODUCTION FACTOR” MEAN?

A production factor, the impact of which on an employee can lead to illness.

2. A production factor, the impact of which on a worker can lead to injury.

3. A production factor, the impact of which on a worker can lead to poisoning.

FROM WHICH SIDE SHOULD NATURAL LIGHT FALL ON A WORKPLACE WITH A PERSONAL COMPUTER?

Side left.

2. Side right.

3. Behind.

4. Front.

5. Doesn't matter.

TO WHOM ARE FORM N-1 ACTS SENDED AFTER THE COMPLETION OF THE INVESTIGATION OF AN INDUSTRIAL ACCIDENT?

1. To the victim, to the trade union committee, to the head of the unit.

2. To the head of the unit, occupational safety specialist and trade union committee.

BASIS: VAT

The transfer of ownership of property is recognized as a sale (Clause 1, Article 39 of the Tax Code of the Russian Federation). This operation is subject to VAT (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). Therefore, charge this tax on the proceeds received from the sale of goods to employees.

When transferring property to employees, the sale of which is exempt from taxation, VAT is not charged (clauses 2 and 3 of Article 149 of the Tax Code of the Russian Federation).

It is also necessary to pay excise taxes on the cost of excisable products sold to employees (subclause 1, clause 1, article 182 of the Tax Code of the Russian Federation).

An example of how to reflect in accounting and taxation the sale of goods to an employee in cash. The organization applies a general taxation system

In March, Torgovaya LLC sold the storekeeper P.A. Bespalov iron. The selling price of the iron is 413 rubles. (including VAT - 63 rubles). At the same price, the organization sells irons to third-party buyers (i.e., it is market price). The purchase price of the product is 295 rubles. (including VAT - 45 rubles). The organization records goods at purchase price. Income tax is paid monthly.

The Hermes accountant made the following entries in March:

Debit 50 Credit 90-1

413 rub. – revenue received from the sale of goods to an employee is reflected;

Debit 90-2 Credit 41

250 rub. (295 rubles – 45 rubles) – the cost of the goods transferred to the employee is written off;

Debit 90-3 Credit 68 subaccount “VAT calculations”

63 rub. – VAT is charged to the budget.

In March, when calculating income tax, the Hermes accountant included 350 rubles in income. (413 rubles – 63 rubles), and 250 rubles. (295 rubles - 45 rubles) reflected in expenses. The accountant did not accrue any more taxes (contributions) from this transaction.

Employee food expenses - accounting and taxation

MU "Rehabilitation Center for Children and Adolescents with Disabilities." It records all payments of wages to the workforce, as well as payment of sick leave, vacation pay and bonuses. Is food provided by the enterprise considered additional income for the benefit of employees and should it be subject to personal income tax? At first glance, the procedure for issuing salaries looks simple. The configuration allows you to take into account the cost of employee meals when choosing dishes at random. Payroll sheet. The calculated and withheld tax amounts are transferred to the budget within the established time frame at the location of the institution.

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Skip to content. You have JavaScript disabled. Some functions may not work. Please enable JavaScript to access all features. Sent March 30 — Sent April 02 — Sent April 03 — Salaries are calculated entirely in rubles, and then the amount of the employee’s debt to the company is withheld. If a person came to eat, and they didn’t take money from him right away, then maybe it’s some kind of altruism on the part of the employer to feed the farm laborers for free. If we consider the cost of what was eaten as damage caused not in the performance of work duties.

OSNO and UTII

The transition to UTII is voluntary (clause 1 of Article 346.28 of the Tax Code of the Russian Federation). An organization has the right to switch to this special regime in relation to retail trade only if the municipality in which the organization is registered provides for the transfer of this type of activity to UTII (Clause 3, Article 346.26 of the Tax Code of the Russian Federation).

If an organization is engaged in retail trade and pays UTII for this type of activity, then the sale of goods to employees falls under UTII. Therefore, do not subject it to income tax and VAT (clause 4 of Article 346.26 of the Tax Code of the Russian Federation). When calculating the single tax, take into account imputed income as an object of taxation (clause 1 of Article 346.29 of the Tax Code of the Russian Federation). Organize separate accounting of property, liabilities and business transactions in relation to the activities of the organization subject to UTII and the activities of the organization on the general taxation system (clause 9 of Article 274, clause 7 of Article 346.26 of the Tax Code of the Russian Federation).

simplified tax system

Reflect the proceeds received from the sale of goods to employees in income for calculating the single tax under simplification (clause 1 of Article 346.15, clause 1 of Article 249 of the Tax Code of the Russian Federation). Do this at the moment the money is received at the organization’s cash desk or the cost of goods is deducted from the employee’s salary (Clause 1 of Article 346.17 of the Tax Code of the Russian Federation).

Simplified organizations that pay a single tax on the difference between income and expenses have the right to reduce the income received by expenses (clause 1 of Article 346.14 of the Tax Code of the Russian Federation). So, when selling goods purchased for further sale, the following can be taken into account in expenses:

cost of goods (subclause 23, clause 1, article 346.16 of the Tax Code of the Russian Federation);
input VAT (subclause 8, clause 1, article 346.16 of the Tax Code of the Russian Federation);
expenses associated with the acquisition and sale of goods (for example, costs of storage, transportation) (subclause 23, clause 1, article 346.16 of the Tax Code of the Russian Federation).

When selling fixed assets and intangible assets to an employee, take into account the special rules provided for in paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation.

An example of tax treatment of the sale of goods to an employee. The organization applies simplification. The single tax is paid on the difference between income and expenses

LLC "Torgovaya" applies a simplification; it pays a single tax on the difference between income and expenses.

In March, the organization sold the storekeeper P.A. Bespalov iron. The selling price of the iron is 413 rubles. (at the same price the organization sells irons to third-party buyers, i.e. it is market price). The purchase price of the product is 295 rubles. (including VAT - 45 rubles). The supplier has been paid for the goods. According to Bespalov, the accountant withheld the cost of the goods from his salary for March.

In March, when calculating the single tax under simplification, the Hermes accountant included 413 rubles in income, and 295 rubles. reflected in expenses. The accountant did not accrue any more taxes (contributions) from this transaction.

The legislative framework

It includes the Labor Code and selected federal laws, in particular, the Family and Tax Code, the Law on Enforcement Proceedings, the Law on Trade Unions and some others. As well as other regulations, including local ones and authorized bodies, in particular Rostrud . letter PR/7156-6-1 , is directly related to the relations under consideration .

The immediate grounds for deduction may be:

An employee’s statement requesting it to be carried out.

Order of the manager for recovery on the grounds specified in the Labor Code of the Russian Federation, Article 137 “Limitation of deductions from wages” or Article 248 “Procedure for recovery of damages” for compensation:

unearned advance;
unspent and not returned advance payment issued in connection with a business trip or for another reason;
amounts overpaid due to a counting error (more information about the procedure for deducting overpaid amounts from wages can be found here);
funds received when an employee fails to comply with labor standards, which was recognized by the body for the consideration of individual disputes or the court;
paid but not worked vacation days upon early dismissal;
material damage.

Changes in law , for example the Tax Code, increasing the tax rate.

Received writs of execution, court orders and other documents specified in Art. 12. Law on Enforcement Proceedings.

USN and UTII

If an organization is engaged in retail trade and pays UTII for this type of activity, then the sale of goods to employees also falls under UTII. Therefore, do not impose a single tax on it when simplified (clause 4 of Article 346.12 of the Tax Code of the Russian Federation). When calculating UTII, take into account imputed income as an object of taxation (clause 1 of Article 346.29 of the Tax Code of the Russian Federation). Organize separate accounting of property, liabilities and business transactions in relation to the activities of an organization subject to UTII and the activities of an organization subject to a simplified tax regime (clause 7 of Article 346.26 of the Tax Code of the Russian Federation).

UTII

If an organization is engaged in retail trade and pays UTII for this type of activity, the sale of goods to employees will not affect the amount of the single tax. When calculating UTII, imputed income is taken into account as an object of taxation, which does not depend on the category of the buyer of the goods (clause 1 of Article 346.29 of the Tax Code of the Russian Federation). The method of payment for goods (cash or deduction from salary) will also not entail a change in the amount of the single tax or the need to switch to the general taxation system (simplified).

If an organization pays UTII for another type of activity (not retail trade), calculate taxes on the sale of goods to an employee according to the general or simplified taxation system.

The concept of marriage and taking into account its characteristics

A defect in the manufacture of a certain type of product (turning parts, spare parts, etc.) is called non-compliance with quality requirements. This may be the appearance, characteristics of the product, including its functionality. That is, any defects that are such due to deviations from the standard adopted by the enterprise.

Most often, marriage occurs:

through the fault of the employee responsible for the production of products;
for a reason objectively beyond the employee’s control. For example, poor quality material or equipment malfunction.

Payment for labor in the manufacture of defective products can be full or partial, as well as the degree of defect. In some cases, the defect can be corrected and is not a serious violation of the requirements of the standard. However, the employee is obliged to notify the employer about the fact of a defect, documenting it. This will help avoid difficulties when referring to labor legislation to establish the degree of guilt of the employee or its absence.

Responsibility

Attention: if an organization is engaged in retail trade and pays UTII for this type of activity, then the sale to employees of fixed assets, household equipment and other property that was not purchased specifically for resale is not subject to UTII. Consequently, it will have to pay income tax and VAT (or a single tax if simplified).

This is due to the fact that the sale of one’s own property brings one-time income to the organization that pays the UTII. While for the purposes of applying UTII, only those activities that are aimed at systematically generating profit are recognized as entrepreneurial (Clause 1, Article 2 of the Civil Code of the Russian Federation). In addition, trade as a type of business activity involves the resale without modification of goods purchased by the seller for further sale.

This position is set out in letters of the Ministry of Finance of Russia dated February 13, 2009 No. 03-11-06/3/32, dated May 10, 2007 No. 03-11-04/3/153, dated May 5, 2006 No. 03- 11-04/3/244.

Remuneration for non-compliance with standards

In case of failure to comply with labor standards or failure to fulfill labor (official) duties through the fault of the employer:

remuneration is not lower than the average salary of the employee, calculated in proportion to the actual time worked;
if the reasons for non-compliance with labor standards did not depend on either the employer or the employee, the latter retains at least 2/3 of the tariff rate (salary), calculated in proportion to the time actually worked.

In case of failure to comply with labor standards due to the fault of the employee:

remuneration is made in accordance with the volume of work performed;

The employee’s guilt may be expressed in intentional or careless violation of technical or technological rules, regulations, service instructions, or internal regulations.

This provision does not apply to employees who, by law, retain their average earnings or tariff rate regardless of whether they fulfill established labor standards or not, for example, when the employee is transferred to another job in case of production necessity.

Pay during marriage

Defects not caused by the employee are paid on an equal basis with suitable products.

Manufacturing defects are products, semi-finished products, parts, assemblies and work that do not meet established standards or technical specifications in quality and cannot be used for their intended purpose or can be used only after correction.

The employee is obliged to immediately notify the employer of the discovery of a defect.

If, after such communication, the employer orders continued work:

then further production of defective products occurs through no fault of the employee and is paid on an equal basis with suitable products;
The employer is responsible for losses associated with the release of defective products.

Total marriage due to the fault of the employee:

not subject to payment;
If there is a partial defect due to the fault of the employee, then it is paid at reduced rates depending on the degree of suitability of the product.

Pay during downtime

If there is downtime caused by equipment breakdown or other reasons that make it impossible to continue working:

the employee is obliged to inform his immediate supervisor or other representative of the employer about the beginning of the downtime;
downtime caused by the employer is paid in the amount of at least 2/3 of the employee’s average salary.

Downtime due to employee fault:

not paid.

If the reasons for the downtime did not depend on either the employee or the employer:

then at least 2/3 of the tariff rate (salary) is paid, calculated in proportion to the downtime.

For creative workers, the time during which they do not perform is not downtime and is paid in the amount and manner established by the collective agreement, local regulations, or employment contract.

A collective or employment agreement may provide for: