In this publication the order of granting different types of financial support is described, the order of the taxation of types of financial support and reflection on accounting accounts is stated.
Financial support happens different types. Thus the order of its granting and the taxation differ.
Types of financial support
With a view of personal income tax taxation financial support podrazdelena on types (Law No. 889):
– the financial support entering in PHOTOS a predyopriyatiya;
– the financial (charitable) support, not vkhoyodyashchy in PHOTOS, including:
– target charitable help;
– no-purpose charitable help.
Let’s consider separately each of called types of the help.
Financial support which is a part of PHOTOS
If payment of financial support is provided by the provision on compensation, koldogovory (kontrakyoty) in the section "Compensation", such type of the help with a view of taxation of the personal income tax is considered as a zarayobotny payment as treats the incentive and compensatory payments provided to rayobotnik in connection with labor relations (Law No. 889 item 1.1).
The sum of such help joins in structure of the monthly taxable income (Law No. 889 subitem 4.2.1) and is considered at determination of the size of the income to which the tax sotsiyoalny concession (NSL) can be applied.
Such financial support:
– joins in structure of gross expenses platelshhika the profits tax (subitem 5.6.1 of the Law on profit), and for its sum insurance contributions in Pf and social funds (Instruction No. 5 subitem 2.3.3) are assessed;
– the personal income tax is assessed. In tax calculation (f. No. 1DF) such financial support is reflected with priznayoky the income 01.
Example 1
The enterprise – the payer of the profits tax for October of the current year to tractor operator-driver Omelchenko I. I. added a salary in the sum of 470 UAH. also rendered financial support on improvement in the sum of 250 UAH. Worker polzuetsya general NSL (Law No. 889 subitem 6.1.1).
Delivery of such help is provided koldogovoyory and the provision on compensation.
Total amount of the taxable income sostavlyaet 720 UAH. (470 UAH. + 250 UAH.).
NSL isn’t applied, as the monthly income of a rabotyonik exceeds the lgotiruyemy size (680 UAH.).
The sum of the withheld insurance fees is equal 25,20 UAH. [720 UAH. x (2 % + 1 % + 0,5 %)].
The sum of the personal income tax makes 90,32 UAH. [(720 UAH. - 25,20 UAH.) x 13 %].
Let’s present the accounting of these operations in tab. 1.
Table 1
(UAH.)
Target charitable help
Let’s consider the taxation of the target blagotvoriyotelny help provided on treatment.
The law No. 889 defined some types of a predoyostavleniye of the help on treatment of the worker:
– the help on treatment and medical attendance (subitem 4.3.22);
– the help on (subitem 9.7.4) treatment.
The help on treatment and medical attendance (Law No. 889 subitem 4.3.22)
This help is provided on treatment and mediyotsinsky service by money or property (services) and doesn’t join in structure of the total monthly or annual nalogooblagayeyomy income of the individual at observance of opyoredelenny conditions, namely:
– such help stands out only to workers a predyopriyatiya;
– it is provided only by the enterprise – a platelyyoshchik of the profits tax at the expense of pure pribyli, remained at its order;
– there are documents of medical institutions, podyotverzhdayushchy need of carrying out rabotniku concrete treatment or a medical obsluyozhivaniye (the reference, an extract from out-patient kartochek, recipes, invoices, contracts on mediyotsinsky inspection, etc.). The list dokumentov is provided in the Letter No. 4168;
– expenses on treatment and the medical attendance, specified in subitem "and" – z by Law No. 889 subitem 5.3.4 (in particular, kosmetiyochesky treatment, treatment of a tobacco and alcoholic zayovisimost, and also acquisition of drugs and oplata costs of the medical services which are not entering into the list vital, approved Resolution No. 1482, etc.) shouldn’t be made.
To data: the specified help isn’t limited in the size and can be listed to an institution of a zdravoyookhraneniye or be handed out to the worker (according to the statement).
Besides, the enterprises, which aren’t playotelshchik of the profits tax (for example, platelyyoshchik of FSN), can provide to the workers such type of the help, but in this case from the sum pomoshhi are necessary to hold the personal income tax.
Example 2
In October, 2006 the enterprise – the payer naloga on profit provided the help on lecheyony in the sum of 500 UAH. to milkmaid Vasilchenko M. M. on the basis of her statement and documents of meditsinsyoky establishment.
The salary of the worker for October of the current year makes 630 UAH., NSL it uses in accordance with general practice.
The sum of the provided help in the size of 650 UAH. the personal income tax according to Law No. 889 subitem 4.3.22 isn’t assessed.
Let’s bring the accounting of such operations into tab. 2.
Table 2
(UAH.)
The help on treatment (Law No. 889 subitem 9.7.4)
This type of the help is defined by Law No. 889 subitem 9.7.4 as a part of the target charitable help.
In order that such help didn’t join in the naloyogooblagayemy income, it is necessary to meet sleduyoyushchy conditions:
– the help should be provided neposredstvenyono to a health care institution for compensation of cost of paid services in treatment of the employee of the enterprise or the member of his family of the first degree of relationship;
– it should be allocated in the sizes which are not compensated by payments from fund of obligatory meditsinyosky insurance. As the system of such strayokhovaniye isn’t introduced yet, a privilege rasprostranyaetsya for all sum of the help;
– it should not be used for a covering of the expenses listed in subitem 5.3.4 of the Law No. 889;
– the worker is obliged to present to the enterprise the dokuyoment confirming need of treatment and cost of medicines (services);
– the received help should be used in time, not exceeding 12 calendar months following after a month of receiving the help (Law No. 889 subitem 9.7.5).
Example 3
Agricultural enterprise – the payer of FSN perechislilo to an institution of health care of 1000 UAH. for paid services in treatment of the accountant of Wise L.V.Osnovaniyem for providing such help serve: the statement of the worker, the order rukovoditelya the enterprises, an extract from out-patient kartochki, the invoice of medical institution, the invoice for payment of lgotiruyemy drugs and services.
Let’s present the accounting of these operations in tab. 3.
Table 3
(UAH.)
The help sums on treatment and the medical obsluzhiyovaniye, established subitems 4.3.22 and 9.7.4 Laws No. 889, don’t enter in PHOTOS (Instruction No. 5 item 3.31 and 3.30), and insurance fees for them aren’t charged. Such summy don’t join in structure of gross expenses a predyopriyatiya.
In the form of No. 1DF these types of the help are reflected with a sign of the income 39.
Distinctions in providing the help on treatment and the medical attendance, established to subitem 4.3.22 and 9.7.4 Laws No. 889, with a view of not deduction of the personal income tax are given in tab. 4.
Table 4
No-purpose charitable help
No-purpose the help provided without establishment of conditions and the directions its raskhodovayoniya (Law No. 889 subitem 9.7.3) is considered.
Payment of such help doesn’t need to be provided in the collective agreement. It stands out according to prikazu the head, published on the basis a zayavleyoniya of the worker without the instruction in is mute the purposes of a raskhodoyovaniye of the help (for example, in connection with family obyostoyatelstvo, etc.).
The no-purpose charitable help (including material) doesn’t join in taxable doxod the payer of the personal income tax at observance of such conditions:
– it is provided by residents – legal or individuals;
– the recipient of such help should have the right to NSL, that is its monthly income in the form of a zarabotyony payment in a month of payment of the help shouldn’t exceed the size established by subitem 6.5.1 of Zakoyon No. 889 (in 2006 – 680 UAH. for all rabotyonik, except one of the parents using NSL according to subitem "and" – "in" Law No. 889 subitem 6.1.2 for which lgotiruyemy level of a salary is defined in the size, multiple to number of children);
– the sum of the no-purpose charitable help can’t exceed in a year of 680 UAH. (for 2006).
The no-purpose charitable help has sleduyuyoshchy features:
– the predyopriyatiya (including to the pensioner), having pravo on NSL can stand out to the worker and not the worker. If the extent of such help not prevyshaet lgotiruyemy, the sum of the help isn’t assessed with the personal income tax. The sum of excess of the specified help over the limiting size (Letter No. 19273) is subject to the taxation only;
– stands out directly to the individual.
For its receiving it is not necessary to represent the documents confirming the purposes of use of such help.
Insurance fees in Pf and social funds on summu the no-purpose charitable help not nachislyayutsya also don’t keep, as such help doesn’t join in PHOTOS (Instruction No. 5 item 3.31). The Netseyolevy charitable help doesn’t join in structure of gross expenses of the enterprise.
In the form of No. 1DF this help is reflected such the obyorazy:
– within the lgotiruyemy sum (680 UAH.) with priyoznaky the income 14;
– over the lgotiruyemy sum – 17.
Example 4
The enterprise – the payer of FSN added for oktyabr the current year to the driver cargo avtomobilya Fedorenko F. F. a salary for oktyabr – 650 UAH. It has the right to the general NSL (175 UAH.).
According to Fedorenko F. F. statement. to it predostavlena (the first time in a year) the no-purpose blagotvoritelyyony help in the sum of 680 UAH.
Let’s present the accounting of these operations in tab. 5.
Table 5
(UAH.)
Accounting
The financial support entering in PHOTOS, joins in structure of direct costs on compensation according to P (C) BU 16 "Expenses" and is reflected on the debit of accounts 23, 91, 92, 93, 94 depending on the one to whom it is provided.
The added sum of such help is reflected on kreditu subaccounts 661 Calculations for a salary.
The other types of financial support which are not entering in PHOTOS, belong to other operating expenses and calculations for other payments (are reflected on subaccount 949 debit Other expenses of operating activities and subaccount 663 credit At delivery neposyoredstvenno to the worker) or 377 Calculations with other debtors (at transfer of means to a health care institution).
List of documents
1. The law No. 889 – the Law of Ukraine from 22.05.03 of No. 889-IV About a tax on the income of individuals.
2. The resolution No. 1482 – the resolution KMU from 16.11.01 of No. 1482 About the approval of the National list of the fixed (vital) medicines and products of medical appointment.
3. The instruction No. 5 – the Instruction on the salary statistics, approved by the order of Goskomstat of Ukraine from 13.01.04 of No. 5.
4. The letter No. 4168 – GNAU letter from 02.07.04 of No. 4168/K/17-3115 Concerning the help taxation on treatment and the medical attendance, provided by the employer.
5. The letter No. 19273 – GNAU letter from 28.09.05 of No. 19273/7/17-2117 Concerning the taxation of the income of the individuals received in the form of material (no-purpose charitable) the help.
(On Balans-Agro newspaper materials).