In this consultation the explanation as it is correct to reflect operations on salary payment in a natural form in accounting and tax accounting is given.
In agricultural industry this quite widespread phenomenon. Now in the conditions of sharp shortage of money employers resort to salary payment by nature even more often. In this consultation we will tell, how it is correct to make it and how to reflect in the account.
Forms of payment of a salary
At the enterprises of Ukraine a salary dolzhna to be paid in a monetary form in natsioyonalny currency – hryvnia (Law Art. 23 from 24.03.95 of No. 108/95-BP About compensation). And only in vide exceptions by the collective agreement its partial payment natuyory in the size which is not exceeding 30 % of a nachisyolenny salary in a month can be provided.
Thus, it is simple replace monetary formu payments natural the enterprise can’t, for this purpose it is necessary to receive a consent of the worker. Therefore this operation should be documented in a sootvetyostvuyushchy way.
Salary payment by nature can be issued also in the form of production sale on account of the salary added to the worker. However it any more work wages in kind, about which upominalos above. Than these forms differ?
Naturoplata
As we already noted, possibility of wages in kind of work (further – naturoplata) should be provided in a koldogovor (if it isn’t present, in labor). It means that the matter reguliruetsya the labor law.
As a rule, naturoplata it is applied, when to a rayobotnik as compensation (except a salary in terms of money) the enterprise charges a certain quantity of production for proizyovodstvenny achievements or work in special conditions. For example, to the combine operator when harvesting grain for performance of monthly performance standard 5 c of grain stand out.
Therefore, naturoplata – it is voznagrazhdeyony in a natural form which is charged and stands out to the worker for the amount of works executed on a predyopriyatiya, and the worker isn’t obliged to compensate cost of given-out production.
Subject to payment by nature production ocenivaetsya in terms of money (at the prices prime costs aren’t higher) and joins in the general fund oplaty enterprise work.
And one more important nuance. Naturoplata can’t be carried out by the goods (production), popavshimi in the list of KMU "forbidden" according to a postanovyoleniye from 03.04.93 of No. 244 (further – Postayonovleniye No. 244). To the goods which have not been resolved for payment of a salary by nature, belong:
• production of the chemical industry, miyoneralny fertilizers;
• pulp and paper industry production;
• construction materials and products from them;
• forest products (except the materials received during timber cuttings);
• goods of the medical, pharmaceutical and microbiological industry;
• precious metals and valuable stones, products from them;
• all types of alcoholic beverages, including alcohol wine materials;
• nonfoods of a national poyotrebleniye;
• foodstuff national a potrebleyoniya of industrial processing, except the sugar intended for calculations with agricultural enterprises both seed plants and drivers of the motor transportation organizations, workers of railway transport who provide transportation of a sugar beet;
• production of processing efiromaslichny kultur, except the vegetable oil intended for calculations with employees of the selskokhozyayyostvenny enterprises;
• silkworm cocoons;
• makhorka, tobacco and tobacco products;
• fur farming production, fur;
• wool (raw materials);
• skin and kozhsyrye;
• raw materials of flax, hemp, cotton for the textile industry;
• herbs, castor oil, hop, poppy;
• root crops of a sugar beet and production of their processing;
• seed farming production;
• beekeeping production, except honey;
• breeding livestock of animals.
And now we will tell some words about documentary registration of this operation. The osushchestvyoleniye order naturoplaty (for example, its size for certain positions or for opredelenyony volume of work, the list of production provided in nature, etc.) is established by the order of the director.
Production delivery from a warehouse is made out by a veyodomost for which workers undersign for receiving, or the consignment note of vnutrikhozyayyostvenny appointment in a No. VZSG-8 form.
Sale of production (services) on account of a salary
At first a salary completely nachislyaetsya in a monetary form. Then at will of a rabotyonik it is repaid by offset: or delivery of production (goods), either rendering of services, or cash. Thus should be met sleyoduyushchy conditions:
1) such sale is carried out on an osnovayoniya of the statement of the worker addressed to the head with a request to sell it production (its list is provided) on account of the added salary;
2) the prices for production also make a reservation in a zayoyavleniye of the worker. It can be lyubyeceny coordinated between the worker and predpriyayotiy, but more often the goods are released on a sebestoiyomost. If the head doesn’t object, it vises the statement and transfers it in accounts department.
So, operations on delivery to workers of production (goods) and rendering of services on account of a salary are sale, instead of a natural form of compensation and are regulated not labor, but the civil-law legislation. The mention in a koldogovor about such payment isn’t obligatory.
As to documentary registration, otpusk production from a warehouse it is made out by the consignment note of intraeconomic appointment. Production can stand out at the same time to collective of rayobotnik according to the sheet from the subsequent vypisyoky consignment note on total. In it sluchae the sheet is attached to the consignment note.
If at will of the worker the enterprise renders it any services on account of debt on zarplate (for example, on earth plowing), the podtverzhyodayushchy document is the act of the executed works made in any form.
On the basis of the specified documents in a bukhgalteyoriya offset of debts is reflected: the worker before the enterprise for production, the enterprises before the worker – on a salary.
Summing up the comparative analysis of two forms of payment of a salary, for convenience priveyody the main differences in the table.
Taxation
In tax accounting and naturoplata, and production sale on account of a salary are reflected equally, poskolku in both cases operation of sale of production (passes an ownership right to received production) takes place.
Profits tax
The added salary joins in vayolovy expenses of the enterprise according to subitem 5.6.1 of the Law on profit.
At production delivery (rendering of services), as well as at naturoplate, sale operation is carried out. Therefore production cost on date of issue joins in a gross revenue. Because this operation is barter (The proyoduktsiya is paid by non-monetary means), the gross revenue is defined proceeding from the dogovoryony price, but not below the usual prices (Zayokon’s subitem 7.1.1 about profit).
VAT
Production delivery to workers is considered operatsiyoy delivery which is object a VAT oblozheyoniya. Taxation basis in this case opredelyaetsya proceeding from the actual price of operation, but not below the usual prices (item 4.2 of the Law on the VAT).
On date of issue of production the nalogoyovy consignment note on contractual cost of a proyoduktsiya is written out. And on each worker oformlyaetsya one tax consignment note (in two ekzemplyarax). The total mortgage can be written out only in case of production sale to ultimate consumers for cash.
Production which is realized on account of a salary, is estimated, as a rule, at prime cost (at naturoplate it obligatory). Therefore if the seyobestoimost is lower than the usual price, for a difference it is necessary to write out one more tax consignment note (in duplicate). Such consignment note should have separate number, where through fraction pishetsya "ZTs" (zvichajna cina), for example: tax nayokladny No. 3/ZTs.
In column 3 Nomenclature of delivery of the goods (uslug) seller second tax consignment note pishetsya: Excess of the usual price over fakyotichesky on the goods and the services specified in the tax consignment note of No. (the noyomer of the consignment note which has been written out for the sum of delivery, defined proceeding from contractual cost tovarov is given).
PERSONAL INCOME TAX
Object of taxation of the personal income tax is the total monthly taxable income of the worker in the form of a salary, added in a monetary form. In this income which is assessed on the general rate, i.e. 15 %, join and naturoplata, also nachisyolenny in a monetary form.
As it is a question of payment of the income in a nayoturalny form, it is necessary to pay attention to Law item 3.4 from 22.05.03 of No. 889-IV About naloge from the income of individuals (further – the Law No. 889) to which application of raising factor at charge doxodov in a natural form is established.
According to GNAU explanations in practice this factor can’t be applied, after all in the account the income is charged only in a monetary form. Such conclusion contains in GNAU letter from 07.10.08 of No. 20314/7/17-0717.
If the salary is paid in natural forme, the tax is transferred into the budget for sleduyuyoshchy day after production delivery (Zakoyon No. 889 subitem 8.1.4).
Accounting
Reflection order in accounting of operayotsiya on salary payment in a natural form and on production sale on account of a salary too the identical. Let’s consider it on an example.
Example
For December to the worker 2 400 UAH are added. The worker provided the statement with a request to sell it at prime cost <st1:metricconverter ProductID = to "1 500 kg to w:st = to "on"> to 1 500 kg </to st1:metricconverter> wheat grains on account of the added salary.
Prime cost <st1:metricconverter ProductID = 1 kg w:st = on> 1 kg </st1:metricconverter> wheat – 0,4 UAH. To Poyoskolka salary payment in natural forme is object of taxation of the VAT, for transfer of a natural form to monetary prime cost of wheat it is necessary to increase by the VAT sum. Taking into account the VAT cost psheniyoets makes 0,48 UAH/kg (0,4 UAH. x 120 %). Only a cost of wheat makes 720 UAH. (0,48 UAH. x <st1:metricconverter ProductID = 1 500 kg w:st = on> 1 500 kg </st1:metricconverter>).
Usual cost <st1:metricconverter ProductID = 1 kg w:st = on> 1 kg </st1:metricconverter> wheat – 0,55 UAH. From here usual cost of the grain which is subject to delivery – 825 UAH. (0,55 UAH. x <st1:metricconverter ProductID = 1 500 kg w:st = on> 1 500 kg </st1:metricconverter>), except that VAT – 165 UAH.
In the accounting of the enterprise the specified operations otrazhayutsya as follows:
Conclusion:
As we see, a side between naturoplaty and sale on account of a salary quite thin, and their nalogoyooblozheniye and the account at all identical. They differ only with character of the adjustable legislation (labor or civil-law), documentary registration and restrictions (according to the list of production and the prices for it). These differences also are considered at a choice of this or that way of payment of a salary of natures
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