In article it is a question of possibility of a farm to compensate to the member of an economy expenses on payment of drugs and medical providing, taxation of such compensation by a tax on the income of individuals, reflection of this operation in accounting.
Whether has the right a farm to compensate to the member of an economy expenses on payment of drugs and passing of medical examination? If has, what taxes assess such compensation? How in accounting to reflect this operation?
Yes, the farm has the right kompensirovat expenses to the member of an economy to the specified purposes. After all Art. 24 of the Law on a farm opredeyoleno that such farms act on conditions of a sayomookupayemost and all their expenses become covered at the expense of own income.
Therefore, the chairman of a farm on the basis of confirming documents and a zayavleyoniya of the member of an economy can issue the order (rasporyayozheniye) on delivery to it means for compensation rasxodov on acquisition of drugs and a medical obyosledovaniye at the expense of the economy income.
The added sum of the income in the form of compensation of peyorechislenny expenses is assessed with the personal income tax on a rate of 13 %, and since 2007 – on a rate of 15 %.
Let’s explain why.
Specified compensation can’t be carried to any type of the help which is not assessed by the personal income tax, for the sleduyoyushchy reasons:
1) the member of an economy isn’t the hired worker as it can’t work in an economy under the truyodovy contract (isn’t present possibility to use a privilege on the basis of Law No. 889 subitem 4.3.22 provided that a farm – the payer of the profits tax);
2) the compensation amount is provided not to meditsinyosky establishment, and stands out directly to the member of an economy (it is impossible to consider it as the target blagoyotvoritelny help according to Law No. 889 subitem 9.7.4);
3) members of a farm have no right to NSL as their income doesn’t belong to a salary as it is paid not in connection with otnosheyoniya of labor hiring, and on the basis of the charter of a feryomersky economy (it is impossible to issue such compensation as no-purpose charitable pomoshh according to Law No. 889 subitem 9.7.3).
In more detail about providing financial support to workers it is possible to learn from consultation (see "Bayolans-Agro", 2006, No. 21).
Insurance fees in social funds from the income sum in the form of compensation to the member of a farmer hoyozyaystvo don’t keep and aren’t charged, poskolku such income doesn’t belong to compensation fund. However with a view of receiving the help (grants) from ukayozanny funds pro se members of a hoyozyaystvo can pay insurance fees on a voluntary basis (Letters of No. DTs-09-2165 and No. 07-35-619).
Concerning payment of insurance fees in Pensiyoonny fund we will notice that the farm isn’t the employer of members of an economy therefore insurance fees in PF aren’t charged and not uderzhivayutsya (Letter No. 3110).
In accounting calculations with members fermerskogo can be considered farms on subaccount 685 Races -
couples with other creditors. Expenses on payment of compensation are reflected on subaccount 949 debit Other operating expenses or account 84 debit Other operating expenses with the subsequent otyoneseniye of expenses in subaccount 791 debit Result of operating activities.
Let’s present it in the table.
(UAH.)
In the Magazine of registration of economic operations the specified expenses are reflected in gr. 20 Expenses on account of the income.
List of documents
1. The law on a farm – the Law of Ukraine from 19.06.03 of No. 973-IV About a farm.
2. The law No. 889 – the Law of Ukraine from 22.05.03 of No. 889-IV About a tax on the income of individuals.
3. The letter of No. DTs-09-2165 – the letter of the State center of employment of Ministry of Labor and social policy of Ukraine from 28.04.05 of No. DTs-09-2165/0/6-05 Concerning payment of insurance fees for an obligatory state strakhoyovaniye on an unemployment case farms – the legal entities who are not using work of hired rayobotnik.
4. The letter No. 07-35-619 – the letter of Executive management of Social insurance fund on temporary loss of a truyodosposobnost from 28.04.05 of No. 07-35-619 About granting an explanation concerning charge and deduction of strakhoyovy contributions to obligatory state insurance in connection with temporary disability from the income of members of farms.
5. The letter No. 3110 – the letter of the Pension fund of Ukraine from 16.03.06 of No. 3110/03-30 Concerning payment of insurance fees for obligatory state pension insurance by farms.
(On Balans-Agro newspaper materials).