Non-monetary income insurance premiums. On the taxation of income received in kind. Accountable funds for which the traveler did not report are subject to personal income tax and contributions

Salary payments are made in ruble currency. However, there are certain situations when the employer has the right to pay wages to his ward not in monetary terms, but in another material form. In this case, the "payment" should be no more than 20% of the monthly salary. Other in-kind income can be accrued without any limits. Then the relevant question is brewing for the parties to the labor process: is natural income subject to insurance premiums?

What is in-kind income

• State benefits related to the provision of compulsory social insurance.
• All types of compensation established by Russian law related to the provision of free housing and its payment; compensation for damage caused to human health; payment for food and fuel; payment for sports equipment to employees of sports enterprises for training or participation in sports events; payment of expenses for professional training or retraining of employees, etc.
• Providing one-time financial assistance to individuals affected by emergencies as compensation for material damage or adverse effects on their health; employees who suffered during the terror in the vastness of Russia; individuals in connection with the loss of a family member; employees upon adoption, birth and custody of a child.
• Payments related to compulsory insurance of employees, carried out in the manner prescribed by applicable law.
• Payment for work clothes, travel benefits for certain categories of workers.

Determining the amount of income

If income in kind is subject to insurance premiums, determining the basis for calculating payments is an integral part of the taxation process. Therefore, when “paying” income in kind in the form of goods, services and other property, the basis for calculating insurance payments is set as their cost, if it corresponds to the average market price. Moreover, the cost of services or goods rendered includes the amount of VAT and excises, excluding partial payment by the employee for the cost of goods received or work and services performed (TC RF, Art. 421).

In addition, the employer must pay personal income tax and the corresponding report on the payment made.

Summing up, we can assume that the answer to the question of taxing natural income with insurance premiums is obvious: there are certain categories of income that are subject to taxation. But there are many exceptions that exempt the employer from such payments. An important aspect is the determination of the amount of income, the correctness of which determines the amount of tax payments.

The employee insured his life against an accident. The organization transfers the insurance premium for the employee. Question: Is it necessary to impose insurance premiums and personal income tax on insurance transferred for the employee under a personal insurance contract (life and accident insurance)?

The in-kind income received by the employee is subject to personal income tax and insurance premiums.

The insurance premium paid by the organization under a voluntary personal insurance contract is the employee's income paid in kind. Personal income tax on the amount of income must be calculated on the last day of the month in which such income is received, and withheld from any cash rewards paid to the employee. The deduction amount cannot exceed 50 percent of the remuneration amount for the period.

List of payments in favor of employees who are not charged insurance premiums, is given in Article 9 of the Law of July 24, 2009 No. 212-FZ and is closed. The payment of an insurance premium for an employee is not indicated in this list, therefore, the organization is also obliged to accrue insurance premiums.

How to withhold personal income tax from income in kind

Types of income

The procedure for taxation of income paid in kind is established tax code RF. Such income includes, in particular:

• the cost of goods (works, services, property rights) fully or partially paid by the organization for the employee in his interests. For example, the cost of free meals or education not provided for by law (subclause 1, clause 2, article 211 of the Tax Code of the Russian Federation);
• the cost of goods (works, services) provided to the employee free of charge or with partial payment. For example, the value of gifts, gift certificates or gift cards exceeding 4,000 rubles. per year (subparagraph 2, clause 2, article 211, subparagraph 28, article 217 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated July 2, 2012 No. 03-04-05 / 9-809, dated April 4, 2011 No. 03 -03-06/1/207);
• the cost of goods (works, services) issued on account of wages (subclause 3, clause 2, article 211 of the Tax Code of the Russian Federation).

The cost of goods (works, services) that an organization pays for an employee in its own interests is not subject to taxation if the receipt of these goods (works, services) by an employee is directly related to the performance of his labor duties. This follows from the provisions of paragraph 11 of paragraph 3 of Article 217 of the Tax Code of the Russian Federation. For example, payment of bills from restaurants, visits to which are included in the program of entertainment events accompanying business negotiations conducted by the organization, are not subject to personal income tax. The basis for the exemption of such income from personal income tax may be an order to hold such events and a list of employees who should take part in them. This is stated in the letter of the Ministry of Finance of Russia dated March 3, 2015 No. 03-04-06 / 11078.

Calculation of personal income tax

Personal income tax must be calculated on the last day of the month based on the results of all income received by the employee during this period (clause 3 of article 226 of the Tax Code of the Russian Federation). The form of payment of income does not matter. Therefore, from income received by an employee in kind, withhold tax on a general basis (). In this case, the tax base is the cost of transferred goods (works, services, other property), which is determined in the manner prescribed by the Tax Code of the Russian Federation. Such rules are established by paragraph 1 of Article 211 of the Tax Code of the Russian Federation.

When determining tax base exclude from it partial payment by the employee for goods (works, services) (paragraph 2, clause 1, article 211 of the Tax Code of the Russian Federation).

Withholding personal income tax

Withhold personal income tax on income given in kind from any cash rewards paid to an employee. In this case, the amount of tax withheld cannot exceed 50 percent of the amount of remuneration. Such conditions for withholding personal income tax are established in paragraph 4 of Article 226 of the Tax Code of the Russian Federation.

On what payments it is necessary to accrue contributions for compulsory pension (social, medical) insurance

Taxable payments

Calculate insurance premiums on remuneration paid in cash and in kind:

• employees in the framework of labor relations;
• the head of the organization - the only participant, regardless of the existence of an employment contract with him;
• performers under civil law contracts, the subject of which is the performance of work, the provision of services;

Payments in kind, that is, goods, works or services, should be taken into account as their value, including VAT and excises. This is stated in part 6 of article 8 of the Law of July 24, 2009 No. 212-FZ.

Salary and rewards

Calculate insurance premiums from the following payments and rewards:

• salary;
• allowances and allowances. For example, for length of service, length of service, combination of professions, night work, etc.;
• bonuses and remuneration, including those accrued to laid-off employees for the periods when they worked in the organization (letter of the Ministry of Labor of Russia dated September 2, 2013 No. 17-3 / 1450);
• remuneration for the performance of work under the contract;
• remuneration under a contract for the provision of services;
• remuneration under the contract of the author's order;
• remuneration under a license agreement for granting the right to use a work of literature or art;
• remuneration in favor of the authors of works, which accrue organizations managing rights on a collective basis. For example, the Russian Union of Rightholders, the Russian Authors' Society, the All-Russian Intellectual Property Organization;
• compensation for unused vacation, both related and not related to dismissal;
• excess severance pay;
• excess payments for the period of employment;
• excess compensation to the head, his deputy and chief accountant upon dismissal.

Tax-free payments

Civil law contracts

They do not impose insurance premiums on payments under civil law contracts, on the purchase of property or property rights. As, however, under lease agreements, loans, leasing, donations and others, under which property and property rights are transferred for temporary use. The exception is copyright agreements. This follows from part 3 of Article 7 of the Law of July 24, 2009 No. 212-FZ and is confirmed by the letters of the Ministry of Health and Social Development of Russia of August 12, 2010 No. 2622-19 and the FSS of Russia of November 17, 2011 No. 14-03-11 / 08 -13985 .

Prizes, pensions and scholarships

It is not necessary to accrue insurance premiums when issuing prizes to buyers, supplementing pensions for former employees, paying scholarships under student contracts (including full-time employees). Such conclusions are also in the letters Payments within the framework of labor relations

The legislation provides for a closed list of payments exempted from taxation of insurance premiums. This list includes, in particular:

• state benefits that are paid in accordance with the legislation of the Russian Federation (clause 1, part 1, article 9 of the Law of July 24, 2009 No. 212-FZ);
• all types of statutory compensation to employees within the limits established by the legislation of the Russian Federation. For example, severance pay within three times the average monthly salary (clause 2, part 1, article 9 of the Law of July 24, 2009 No. 212-FZ, letter of the Ministry of Labor of Russia of September 24, 2014 No. 17-3 / B-449) ;
• the amount of one-time material assistance to parents, adoptive parents or guardians at the birth or adoption of a child. But only when such assistance is paid within the first year after birth or adoption and in the amount of not more than 50,000 rubles. for each child (clause 3, part 1, article 9 of the Law of July 24, 2009 No. 212-FZ);
• contributions to compulsory insurance employees (clause 5, part 1, article 9 of the Law of July 24, 2009 No. 212-FZ);
• payment for training employees in basic and additional professional programs (if the training is related to the professional activities of the employee and is carried out at the initiative of the organization) (clause 12, part 1, article 9 of the Law of July 24, 2009 No. 212-FZ), etc. .

A complete list of payments that are not subject to insurance premiums is given in the Law of July 24, 2009 No. 212-FZ. For payments that are not listed in this list, insurance premiums are charged mandatory (letter of the Ministry of Health and Social Development of Russia dated March 23, 2010 No. 647-19)

In the course of the organization's activities, one business transaction often entails various "remote" consequences, for example, in the final settlement with a travel worker, he was paid daily allowances in excess of the norms or paid for hotel accommodation without supporting documents. In such cases, the accountant needs to register the additional income of the employee. In the proposed article*, the methodologists of the 1C company tell how to correctly reflect such operations in the "Salary and Human Resources" configuration for "1C: Enterprise 8.0" so that all regulated taxes (personal income tax, unified social tax) are calculated.

Note:
seminars "1C: Consulting".

Example

:

Example 2

The employee's income also includes

Income Description	UST taxation procedure

Classification of "in-kind" income of employees

Note:
* In preparing the article, methodological materials of the seminars "1C: Consulting" were used.

In accordance with paragraph 2 of Article 211 of the Tax Code of the Russian Federation, income received in kind, in particular, includes:

• payment (in full or in part) for an individual for goods (works, services) or property rights, including utilities, food, recreation, training in his interests;
• goods received by an individual, work performed in his interests, services rendered in his interests free of charge;
• wages in kind.

When receiving in-kind income, the tax base is determined as the cost of these goods (works, services), other property, calculated on the basis of their prices, determined in the manner similar to that provided for in Article 40 of the Tax Code of the Russian Federation (read more about this procedure). At the same time, the cost of such goods (works, services) includes the corresponding amount of value added tax, excises.

Example

An organization engaged in tailoring outerwear, to pay off wage arrears in the amount of 1,000 rubles. releases the employee 10 shirts at a price of 100 rubles. The selling price for third-party consumers is 150 rubles. (in view of VAT).

[(150 rubles - 100 rubles) x 10 shirts] = 500 rubles.

Example 2

Trade organization on account of repayment of wage arrears in the amount of 1,000 rubles. releases to the employee a TV set purchased for resale. The average retail price for a similar product on the commodity market in a given area on the day of sale is 1,500 rubles.

The employee's income also includes
500 rub. (1,500 rubles - 1,000 rubles).

Now the accountant needs to determine what taxes the additional natural income of the employee is subject to. As a rule, these incomes are fully subject to income tax. individuals(hereinafter - personal income tax). From the point of view of UST taxation, the following options are possible here:

Income Description	UST taxation procedure
income was received not in connection with the performance by the employee of his duties under an employment contract (civil law contract)	income is not subject to UST taxation in accordance with paragraph 1 of Article 236 of the Tax Code of the Russian Federation and is not reflected in the reporting
income is received in connection with the performance by the employee of his duties, the organization is a payer of income tax and does not attribute these expenses to expenses that reduce the tax base for income tax	income is not subject to taxation under the UST in accordance with paragraph 3 of Article 236 of the Tax Code of the Russian Federation, but is reflected in the reporting
income is received in connection with the performance by the employee of his duties, the organization is not a payer of income tax or relates these expenses to expenses that reduce the tax base for income tax	income is fully subject to UST (if the organization is an income tax payer) and insurance premiums to the Pension Fund (in any case)

Registration of "in-kind" income of employees

An employee's additional income received in addition to the "regular" salary is recorded in the program using the document "PIT and UST - income and taxes" (see Fig. 1).

Depending on the classification (see above), income is entered either only on the tab "Personal income tax: income and taxes" (if the income is not subject to taxation under the UST in accordance with paragraph 1 of Article 236 of the Tax Code of the Russian Federation), or on two tabs: "Personal income tax: income and taxes" and "UST: income" - in other cases.

On the tab "personal income tax: income and taxes" it is indicated:

• the employee who received the income;
• date and month of receipt of income (the month is indicated in the column "Month of the tax period");
• current date (in the "Registration period" column);
• income code - 2000;
• amount of income.

The rest of the columns are left blank.

On the tab "UST: income" indicates:

• the employee who received the income;
• month of income;
• the column "Income Code" indicates either "Not subject to UST taxation in accordance with paragraph 3 of Article 236 of the Tax Code of the Russian Federation (payments from profits)" or "It is subject to UST in its entirety";
• amount of income.

Calculation of taxes from the "in-kind" income of employees

After the employee's natural income is registered by the document "Personal income tax and unified social tax - income and taxes", taxes are calculated automatically: personal income tax will be accrued by the next document "Payroll to employees of the organization", unified social tax and insurance premiums to the Pension Fund will be accrued by the next document "calculation of unified social tax" .

When determining the tax base for the purpose of taxing personal income tax, the taxpayer's income received both in cash and in kind is taken into account.

Such a requirement is established by Article 210 of the Tax Code of the Russian Federation.

This means that personal income received in kind is subject to personal income tax on a general basis. At the same time, in accordance with the requirements of Article 226 of the Tax Code of the Russian Federation:

• Russian organizations,

• notaries in private practice

• lawyers who have established law offices,

• as well as separate divisions of foreign organizations in the Russian Federation,

from which or as a result of relations with which the taxpayer received income in kind, obliged, as tax agents:

• calculate,

• withhold from the taxpayer

• pay income tax to the budget.

Personal income tax must be withheld directly from the income of the taxpayer when they are actually paid, at the expense of any Money payable.

At the same time, the amount of personal income tax withheld cannot exceed 50% of the amount paid.

If the tax agent is not able to withhold personal income tax, then he is obliged to notify the taxpayer and the Federal Tax Service at the place of his registration of this fact in writing.

Make it necessary no later than one month from the end date of the tax period* in which income in kind was received.

* The tax period for personal income tax is a calendar year (Article 216 of the Tax Code of the Russian Federation).

In some cases, the calculation of personal income tax on income in kind is extremely laborious, since it is almost impossible to calculate the economic benefit received by each individual taxpayer.

The article will consider the features of personal income tax taxation of personal income received by them in kind and the comments of the Ministry of Finance on this issue.

Tax base for personal income tax on income received in kind.

The procedure for determining the tax base from income in kind is regulated by the provisions of Article 211 of the Tax Code of the Russian Federation.

According to clause 1 of article 211 of the Tax Code of the Russian Federation, when a taxpayer receives income from organizations and individual entrepreneurs in kind in the form of:

• goods,

• works,

• services,

• other property,

the tax base is defined as their value calculated on the basis of their market prices.

At the same time, prices are determined in the manner similar to that provided for in Article 105.3 of the Tax Code of the Russian Federation.

Based on clause 1 of Article 105.3 of the Tax Code of the Russian Federation, market prices are those prices for goods (works, services) that are used in transactions between parties that are not interdependent.

In accordance with paragraph 3 of article 105.3 of the Tax Code of the Russian Federation, when determining the tax base, taking into account the price of goods (work, services) applied by the parties for tax purposes, the indicated price recognized as a market, If:

• FTS, not proven otherwise,

• the taxpayer did not independently adjust the tax amounts in accordance with paragraph 6 of article 105.3 of the Tax Code of the Russian Federation.

The taxpayer has the right to independently apply for tax purposes a price that differs from the price applied in the specified transaction, if the price actually applied in the specified transaction does not correspond to the market price.

In accordance with paragraph 6 of article 105.3 of the Tax Code of the Russian Federation, in the event that a taxpayer uses prices in a transaction between related parties that do not correspond to market prices, if this discrepancy entailed understatement amounts of personal income tax, taxpayer entitled independently make adjustments to the tax base and the amount of personal income tax after the end of the calendar year.

The amount of the arrears identified by the taxpayer independently based on the results of the adjustment made must be repaid no later than the date of payment of personal income tax for the corresponding tax period.

At the same time, for the period from the date of occurrence of the arrears to the date of expiration of the established period for its repayment, penalties on the amount of the arrears are not charged.

In accordance with paragraph 1 of Article 211 of the Tax Code of the Russian Federation, in the cost of goods (works, services) for the purposes of determining the tax base for personal income tax, turn on corresponding amounts:

• excises

And excluded the amount of partial payment by the taxpayer of the cost:

• goods received by him,

• work done for him

• services rendered to him.

At the same time, in accordance with subparagraph 3, paragraph 3, article 24 of the Tax Code of the Russian Federation, tax agents obliged

keep records of income accrued and paid to taxpayers, taxes calculated, withheld and transferred to the budget system of the Russian Federation, including for each taxpayer.

Also, in accordance with paragraph 1 of Article 230 of the Tax Code of the Russian Federation, tax agents keep records of:

• income received from them by individuals in the tax period,

• provided to individuals tax deductions,

• calculated and withheld taxes in registers tax accounting.

Forms of tax accounting registers and the procedure for reflecting analytical data in them:

• tax accounting,

• primary accounting documents

are developed by the tax agent independently and must contain information allowing to identify:

• taxpayer

• type of income paid to the taxpayer,

• provided tax deductions in accordance with the codes approved by the Federal Tax Service,

• the amount of income and the date of their payment,

• taxpayer status,

• dates of withholding and transfer of tax to the budget system of the Russian Federation,

• details of the relevant payment document.

Types of income in kind.

In accordance with paragraph 2 of Article 211 of the Tax Code of the Russian Federation, to income received by the taxpayer in kind, in particular, relate:

1. Payment (in full or in part) for him by organizations or individual entrepreneurs for goods (works, services) or property rights, including:

• utilities,

• food,

• recreation,

• learning

in the interests of the taxpayer.

1. Goods received by the taxpayer, work performed in the interests of the taxpayer, services rendered in the interests of the taxpayer free of charge or with partial payment.

Procedure for payment of wages in kind.

According to the provisions of Article 130 of the Labor Code of the Russian Federation, the system of basic state guarantees for the remuneration of employees includes:

• limitation of wages in kind.

In accordance with the provisions of Article 131 of the Labor Code of the Russian Federation, payment wages produced in cash in foreign currency Russian Federation(in rubles).

In accordance with the collective agreement or labor contract at the written request of the employee salary Maybe be produced in other forms that do not contradict the legislation of the Russian Federation and international treaties of the Russian Federation.

The payment of wages in kind can be made in products produced by the organization or other property and goods owned by the company.

It is also possible to provide the employee with the services he needs.

It should be borne in mind that property and goods that pay wages must be intended for the personal consumption of the employee and his family, and their issuance must be made at a reasonable price.

At the same time, the share of wages paid in non-monetary form cannot exceed20% from the accrued monthly salary

Besides, not allowed payment of wages:

• in booms

• coupons,

• in the form of debt

• receipts,

• in the form of alcoholic beverages

• narcotic,

• poisonous, harmful and other toxic substances,

• weapon,

• ammunition,

• other items in respect of which prohibitions or restrictions on their free circulation are established.

In order to comply with the requirements of the current legislation, in the case of payment of wages to employees in kind, the employing organization must prepare an appropriate package of documents establishing the rules for paying wages in kind.

Such documents may include, for example:

• Regulations on the remuneration of employees,
• Collective agreement,
• Employment contract,
• And so on.

Payment for staff meals.

Currently, it is not uncommon for a company to pay for the meals of its employees.

In some organizations, this is just tea and coffee, in others - complex everyday lunches or buffet meals.

In addition, many companies arrange corporate celebrations, in which employee refreshments are part of the festive program.

In all these cases, taxpayers - individuals, have taxable income.

But not in all cases, organizations are required to withhold and pay personal income tax.

Tax does not need to be calculated and paid if the organization has there is no possibility to personalize and evaluate the economic benefit received by each employee.

“When acquired by an organization:

• meals (tea, coffee, etc.) for their employees,

• as well as during corporate celebrations,

these persons may receive income in kind, as established by Art. 211 of the Code, and the organization providing the specified food (conducting corporate events) must perform the functions of a tax agent, provided for in Art. 226 of the Code.

To this end, the organization mustall possible measures to assess and account for economic benefits (income) received by employees.

At the same time, if when employees consume food purchased by the organization (during a corporate festive event), it is not possible to personalize and evaluate the economic benefits received by each employee,income subject to personal income tax does not arise .»

A similar opinion is contained in the Letter of the Ministry of Finance dated 30.01.2013 No. No. 03-04-06/6-29.

However, the department held a different opinion in its Letter dated 18.04.2012. No. 03-04-06 / 6-117, which dealt with lunches for employees in the form of a buffet, the payment of which is provided for by the current system of remuneration of employees on an ongoing basis:

“According to paragraph 1 of Art. 230 of the Code, a tax agent is obliged to keep records of income received from him by individuals in the tax period.

In this case, the income of each taxpayer can be calculated on the basis of the total cost of meals provided and data from the time sheet or other similar documents.

Thus, in cases of payment for meals for employees on an ongoing basis, including in the form of payment for the services of canteens, restaurants, and other public catering establishments, the employer is obliged to keep appropriate records.

This can be done in different ways. For example, by introducing a voucher system, or by keeping a register of visits to public catering by employees.

Currently, in modern business centers, tenants are also offered special cards with which employees pay for lunch.

Such cards are issued to employees and assigned to them, and at the end of the month, the catering company provides the employer with a report indicating the amount of expenses spent on each of the cards.

From each such amount, personal income tax will be charged individually for each employee.

Travel expenses for employees.

Not all organizations have well-located offices that are easily accessible by public transport.

In this case, some companies pay for the transportation of employees from the metro to the office and back (by bus, fixed-route taxis, etc.).

In addition, often the company buys / pays for its employees public transport tickets.

In accordance with the provisions of Article 168.1 of the Labor Code, employees whose permanent job:

• carried out on the way

• has a traveling character,

• carried out in the field

• associated with expeditionary work,

the employer compensates for business trips. Including

travel expenses.

Thus, if a company pays for travel tickets ( transport cards) to employees who use them to carry out their official duties, such fare is not the income of employees and is not subject to personal income tax.

At the same time, it should be remembered that payment for the travel of employees to a stationary workplace (and the place of work must be indicated in the employment contract with the employee in accordance with Article 57 of the Labor Code of the Russian Federation) does not apply to travel expenses:

• Associated with a business trip, and compensated by the employer in accordance with Article 168 of the Labor Code of the Russian Federation.

• Associated with the performance of official duties and compensated in accordance with Article 168.1 of the Labor Code of the Russian Federation.

In terms of taxation of personal income tax on travel expenses for employees, it is first necessary to determine whether such payment is an economic benefit for employees.

In accordance with the provisions of Article 41 of the Tax Code of the Russian Federation, economic benefits in cash or in kind are recognized as income, taken into account if it is possible to assess it and to the extent that such benefits can be assessed, and determined in accordance with the chapters “Tax on personal income ”, “Corporate income tax”.

According to the Ministry of Finance, payment for their transportation is recognized as a lack of economic benefit for employees if employees cannot get to the company's office by public transport due to the remoteness of the office from its routes.

This opinion was expressed by the Ministry of Finance in its Letter dated 06.03.2013. No. 03-04-06/6715:

“In view of the said provisions of Art. 211 of the Code, payment by the organization for the travel of employees, provided that employees have the opportunity to get to the place of work on their own, is subject to personal income tax in the prescribed manner.

If the delivery of employees is due to the remoteness of the location of the organization from public transport routes and employees do not have the opportunity to get to the place of work and back by public transport, the amount of payment by the organization for the travel of employees in accordance with agreements concluded with the transport organization cannot be recognized as an economic benefit ( income) of employees and, accordingly, be subject to personal income tax.”

In any other cases, the organization will have to prove its position in court.

At the same time, it should be noted that the courts often take the side of taxpayers.

To minimize tax risks, an employing organization should conclude an agreement with a transport company on the provision of appropriate services.

Even better, if the company can deliver employees to the place of work on their own.

In this case, the cost of transporting employees to the place of work will not be of a personal nature, since it will be very difficult to determine the amount of transport costs attributable to each individual employee.

Thus, if it is not possible to personalize and evaluate the economic benefit received by each employee, there will be no income subject to personal income tax.

Discounts for education in a public educational institution.

In the event that a student is given a discount on tuition under a contract for the provision of educational services in a state educational institution:

• according to the results of entrance examinations,

• for academic excellence,

in accordance with the provisions on the provision of discounts to students of the relevant universities, then the amounts of such discounts will not be subject to personal income tax if the discounts are not of an individual nature and are provided solely on objective criteria.

This opinion was expressed by the Ministry of Finance in its Letter dated February 28, 2013. №03-04-05/9-158

“The reduction by an educational institution of the cost of education, depending on the results of entrance examinations, as well as on the results of training, made on the basis of an order of an educational institution, cannot be considered as income (economic benefit) received in kind, if the possibility of reducing the cost of education is provided for students who have achieved the relevant results of entrance examinations and (or) learning outcomes, that is, it does not have the character of an individual benefit.

By general rule wages are paid in rubles (Article 131 of the Labor Code of the Russian Federation). The share of wages paid in non-monetary form must not exceed 20% of the accrued monthly wage. Other income in kind can be accrued without restrictions. Are in-kind income taxable?

What is income in kind

In-kind income includes:

• wages in kind;
• payment for goods or services for an individual (for example, payment for tuition or meals, recreation or utilities);
• goods received by an individual, work performed in his interests or services rendered free of charge or with partial payment.

The object of taxation of insurance premiums

The object of taxation of insurance premiums for organizations and individual entrepreneurs are payments and other remuneration accrued by them in favor of individuals in the framework of labor relations and civil law contracts, the subject of which is the performance of work, the provision of services (clause 1, article 7 of the Federal Law of 07.24. 2009 No. 212-FZ).

Thus, if income in kind is accrued under the above agreements, it is necessary to tax such payments with insurance premiums.

If income in kind is accrued on other grounds, insurance premiums are not accrued.

For example, if meals or utilities are paid for by an employee, insurance premiums are charged. And if, for example, payment for vacation or training is made to a former employee or a person not related to the party paying the income, labor or civil law contract, insurance premiums do not need to be charged.

Moreover, it is separately stated that payments and other remunerations made under civil law contracts, the subject of which is the transfer of ownership of property, or contracts related to the transfer of property for use, are not subject to insurance premiums, with the exception of individual contracts (p. 3 article 7 of the Federal Law of July 24, 2009 No. 212-FZ). This means that income received on the basis of property donation agreements or its gratuitous use is not subject to insurance premiums (Letter of the Ministry of Labor of September 22, 2015 No. 17-3 / B-473).

Non-taxable natural income

When deciding on the taxation of income in kind with insurance contributions, it must be borne in mind that certain types of non-monetary income are not subject to contributions. Such income, in particular, can be attributed (Article 9 of the Federal Law of July 24, 2009 No. 212-FZ):

• established by law compensation payments(for example, in the form of free provision of residential premises by virtue of the law, payment of utilities and meals);
• the cost of travel "northerners" to the place of vacation and back;
• the cost of uniforms and uniforms issued to employees in accordance with the law;
• the amount of payment for training employees in basic and additional professional educational programs.

How to determine the amount of income in kind

If income in kind is subject to premiums, the basis for the assessment of contributions in respect of such income must be determined. It is defined as the value of goods or services established by the contract on the day they are paid, including VAT and excise. At state regulation prices for such goods or services are based on state regulated retail prices (