After talking with our colleagues from among the users of 1C Accounting online, we noticed that not one of the hundred people surveyed turned to their management for compensation for the costs of playing sports.
Yes, indeed, some have heard about this possibility. Some said 25% of the cost of a gym membership, others said 50%. There were also those who expected to receive 100% payment for the subscription from their director. In general, the answers were different, but their essence boiled down to one thing - what’s the point of asking for something again, so that this money will be “deducted” somewhere from the salary.
“Are our colleagues’ fears justified?” – this is exactly the question we asked ourselves when we decided to prepare material on this topic. In view of this, in our article we want to address several key issues:
- Does domestic legislation provide for the company’s obligation to compensate for these costs?
- Are there any regulatory differences between team competitions and regular fitness classes?
- Is there a certain maximum amount of compensation, and what can it depend on?
We admit that the results obtained upset us a little, but first things first.
Who owes whom what?
The first acquaintance with this topic showed that the employer’s responsibilities, according to the requirements of the Labor Code of the Russian Federation, do not include the requirement to compensate for the costs of sports activities for their employees. Moreover, he can do this, but only at his own discretion.
People first started talking about such payments in 2014, when they tried to lobby the State Duma for a bill, the text of which would oblige legal entities to make access to gyms and fitness centers available to their employees.
All this was done in order to improve labor safety conditions, as well as to diversify the leisure time of the majority of the population of our country, so to speak, to improve the general “physical well-being” of the population, believing that the high cost of sports is to blame. The law was never adopted at that time, citing the fact that such expenses would place a heavy burden on an already suffering business.
- However, in 2015, the Government issued a recommendation, a kind of “call” to companies to implement this idea.
Then officials explained this by saying that if an organization can spend such amounts, then it will, first of all, be beneficial to it, because Thanks to such conditions and an improved “social package”, higher paid specialists and valuable personnel in the labor market will begin to turn to them.
We must pay tribute that representatives of big business partly followed this idea. In some vacancies, including “accounting” ones, you can find many offers where, after 6 months of work, the company will be able to cover half the cost of a gym membership. As mentioned above, among the hundreds of colleagues we interviewed, no one took advantage of this “option”. Apparently it doesn't work.
In view of this, we can make a preliminary conclusion that only large businesses are ready to incur such expenses, while small and medium-sized companies prefer not to spend money on such needs.
Are there any benefits and other benefits?
When an instructor is officially employed, he can qualify for a social package from the employer, which includes payment for vacation and sick leave, and possibly the provision of a voluntary health insurance policy.
As additional motivation, a fitness club employee may be offered such privileges as free access to the gym by one of his relatives, training at the expense of the company, participation in professional photography and video shooting, financial incentives for positive feedback from clients, corporate discounts on additional services club - solarium, spa treatments, etc.
In my case, there was no employment contract; I was listed as a “coming” coach. At the same time, she could attend any training sessions held in the gym for free.
In my opinion, the main advantage of working part-time as a fitness instructor is that you are constantly in excellent physical shape, and it’s not you who pay for going to the gym—they pay you.
Fitness and football. How are they similar and how are they different?
It would seem that it makes no difference what type of physical activity an employee engages in. He may enjoy bobsleigh, table tennis, or just pedal on an exercise bike.
Are any of these preferences more or less likely to influence a director's decision to compensate expenses? From a legislative point of view, no, because neither sports nor fitness are regulated by labor legislation within the framework of this topic. We can say that it is precisely this factor that unites them.
But in reality, a lot depends on the personal preferences of the director. The author of this article managed to talk with one of the managers who, without hiding it at all, hires only those who are seriously involved in any kind of sport. Here's what they told us:
“As a matter of principle, I do not give employees a large salary. They won’t work then.”
— Do your accountants also work on a salary-bonus basis?
“Yes, we introduced a KPI system for them. Now they are trying not to mess up the submission of declarations. And before, as a report, there was always some kind of fine. Once we were fined almost 40 thousand rubles, can you imagine”?
- I imagine this happens. Can you say that your team is athletic? I know that playing sports can be encouraged by the employer in the form of compensation for the cost of a subscription to the same gym...
“No, I don’t give them money for these purposes, but I encourage them to be “sportsmanlike.” For example, my KPI includes additional payment to an employee for playing sports. In particular, I really love hockey and skiing; I do this myself in my free time. If my employee practices one of these, then he can count on me for an amount of 2,000 rubles “on top” of his monthly salary. So to speak, because we have something to talk about (laughs).”
— A very interesting approach... But what about accountants who, let’s say, hardly have a great desire to play hockey? This sport is not particularly popular among women.
“Well, then all they have to do is skis (laughs again)! If any of them prefers something else, for example, some kind of bobsled or curling, then they will receive an additional 1000 rubles from me.”
- Your generosity knows no limits!
“But of course. I’m not like that, life is like that!”
We had a very strange dialogue. We got the impression that it never occurred to our interlocutor to compensate for the expenses of playing sports. And this is taking into account the fact that he “in every possible way encourages” doing it. Unfortunately, we did not have the opportunity to talk with any of his subordinates and ask some interesting questions, however, we dare to assume that they either laugh at their director, or for 1-2 thousand rubles “from above” they are trying to please him. Both laughter and sin.
And God be with them, with all these “sports” directors! We need to work, right? And how nice it is to perform your official duties with convenience. By the way, “stingy” directors really like to buy something cheaper. We have an excellent solution to this problem - take advantage of free access to 1C Online for 14 days and decide to rent. You’ll save the director money, and you won’t deprive yourself! Just look, and he will forget that you don’t play hockey!
About the maximum amount of compensation
As we have already understood, the employer, at his discretion, can encourage “sports” employees, based on the fact that not a single letter of the law obliges him to do this. Based on this, we can assume that the amount of compensation in each specific case may differ. Last year, deputies of A Just Russia proposed to approve a law according to which 25% of the cost of a subscription would be borne by the employer, and the other 25% by the federal budget.
And this is only if the employee has continuous work experience at his current place of work for at least 3 years. The deputies proposed this wording for the reason that they consider these payments to be somehow, but still a “burden” that can negatively affect the financial capabilities of the organization.
The law has not yet entered into force and is unlikely to enter into force soon. The fact is that there are already a lot of problems with the federal budget and the money is being directed to other needs. Leaving only 25% to employers is also not serious. Perhaps that is why the matter is stalled.
Fitness club services: tax issues
For the purposes of tax accounting for VAT and in the future for the deduction of VAT on advances, are we obligated to issue invoices for advances to individuals. If they are obliged, then in what order: for each individual and for each prepayment amount, or you can issue a general invoice for an advance payment for the month for all individuals, where “Individuals” will be reflected in the “Buyer” line, and in the following lines ( address, tax identification number, checkpoint) will there be dashes?
According to the general rules established by paragraphs. 3 and 4 tbsp. 168 of the Tax Code of the Russian Federation, when selling goods (work, services), transferring property rights, as well as upon receiving amounts of payment, partial payment on account of upcoming deliveries of goods (performance of work, provision of services), transfer of property rights, the corresponding invoices are issued no later than five calendar days. In settlement documents, including registers of checks and registers for receiving funds from a letter of credit, primary accounting documents and invoices, the corresponding tax amount is highlighted as a separate line.
According to paragraph 6 of Art. 168 of the Tax Code of the Russian Federation, when selling goods (work, services) to the population at retail prices (tariffs), the corresponding amount of tax is included in the indicated prices (tariffs). At the same time, the tax amount is not allocated on product labels and price tags issued by sellers, as well as on checks and other documents issued to the buyer.
Clause 7 of Art. 168 of the Tax Code of the Russian Federation establishes that when sold by organizations and individual entrepreneurs performing work and providing paid services directly to the population, the requirements established by paragraphs 3 and Article 168 for the preparation of payment documents and issuance of invoices are considered fulfilled if the seller has issued a cash receipt to the buyer or other document of the established form.
In accordance with clause 1 of the Rules for maintaining the sales book used in calculations of value added tax (Appendix No. 5 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137), when selling goods, performing work, or providing services to the population, the seller registers control checks in the sales book cash register tapes.
Thus, when receiving payment from clients (including in the form of prepayments, advances) in the sales book every day at the end of the working day (shift), the readings of the cash register control tape should be recorded.
In the case of a prepayment (advance payment) being returned to the client, an expense cash order is registered in the purchase book, on the basis of which the money was returned to the client (see letter of the Federal Tax Service of Russia dated May 14, 2013 No. ED-4-3 / [email protected] ).
Thus, if the organization nevertheless decides to issue invoices upon receipt of an advance payment (advance payment), then this should be done directly, indicating the full name in the “Buyer” line. client.
The rules for filling out invoices (Appendix No. 1 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137) do not provide for the possibility of issuing consolidated invoices.
Are we obligated to issue invoices for prepayment amounts received from individual clients via the terminal (bank cards)?
According to paragraph 1 of Art. 2 of the Federal Law of May 22, 2003 No. 54-FZ, cash register equipment included in the State Register is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make cash payments and (or) payments using payment cards in cases of sale of goods, performance of work or provision of services.
Thus, when making payments to individual clients using payment cards, as well as when making cash payments, the readings of the cash register control tape should be recorded in the sales book.
At the same time, if during the day cash settlements were also made with clients - legal entities with invoices issued to them, then these invoices are subject to registration in the sales book, and the readings of control tapes of cash register equipment are registered in the book sales excluding the amounts indicated in the relevant invoices (clause 13 of Appendix No. 5 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).
Is it necessary for the client to highlight the amount “including VAT 18%” in the KKM check and in the “Z” KKM report?
According to paragraph 6 of Art. 168 of the Tax Code of the Russian Federation, when selling goods (work, services) to the population at retail prices (tariffs), the amount of tax is not allocated on checks and other documents issued to the buyer.
Is it necessary to issue a consolidated invoice for all individual clients for a month for the amount of services provided (sales)?
As noted above, the Rules for filling out invoices (Appendix No. 1 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137) do not provide for the possibility of issuing consolidated invoices.
At the same time, if the organization decides to issue invoices for each client for the amount of the received prepayment (advances), then, accordingly, at the end of the month, for each client-buyer it will be necessary to issue invoices for the services provided. These invoices are subject to recording in the sales ledger. At the same time, invoices for prepayments (advance payments) for services actually rendered are subject to registration in the purchase ledger.
In the first half of 2014, the organization applied a simplified taxation system. During this period, advances were received from clients - legal entities. In the 3rd quarter of 2014, the organization lost the right to use the simplified tax system. Should we issue invoices and certificates of services rendered for the 3rd quarter, highlighting the amount of VAT?
Features of determining the tax base during the transition from the simplified tax system to the general taxation regime are established by Art. 346.25 Tax Code of the Russian Federation.
According to paragraphs. 1 item 2 art. 346.25 of the Tax Code of the Russian Federation, organizations that applied a simplified taxation system, when switching to calculating the tax base for income tax (using the accrual method), recognize as income income in the amount of proceeds from the sale of goods (performance of work, provision of services, transfer of property rights) during the period application of a simplified taxation system, payment (partial payment) of which was not made before the date of transition to calculating the tax base for income tax on the accrual basis.
According to paragraph 6 of Art. 346.25 of the Tax Code of the Russian Federation, organizations that applied the simplified taxation system, when switching to the general taxation regime, comply with the following rule: VAT amounts presented to the taxpayer applying the simplified taxation system when he purchased goods (work, services, property rights) that were not classified as expenses , deducted from the tax base when applying the simplified taxation system, are accepted for deduction upon transition to the general taxation regime in the manner prescribed by Chapter 21 of the Tax Code of the Russian Federation for taxpayers of value added tax.
Thus, an advance payment received by an organization during the period of application of the simplified tax system, included for tax purposes as part of income, is not recognized as income for profit tax purposes. Also, these amounts are not subject to VAT.
Accordingly, when drawing up certificates of services rendered for the 3rd quarter of 2014, VAT is not charged for amounts within the limits of prepayments (advances) received during the period of application of the simplified tax system, and there is no need to issue invoices for these amounts.
The fitness club purchases drinking water for clients (coolers with bottles are located in different areas of the fitness club). Can these expenses be taken into account as income tax expenses?
According to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, for profit tax purposes, expenses are recognized as justified and documented expenses incurred (incurred) by the taxpayer, provided that they were incurred to carry out activities aimed at generating income.
Costs associated with production and sales also include costs associated with the provision of services (clause 1, clause 1, article 253 of the Tax Code of the Russian Federation).
The availability of drinking water for clients in a fitness club is one of the elements that characterizes the level and quality of service and compliance with hygiene standards for sports.
Providing fitness club clients with drinking water is, as a rule, provided for by the organization’s internal documents (for example, rules for visiting a fitness club, regulations on equipping gyms and premises of a fitness club, etc.).
The condition for recognizing the costs of drinking water as expenses for profit tax purposes is their documentary evidence. The procedure for document flow associated with the acquisition and write-off of drinking water costs is established in the organization’s accounting policy (clause 4 of PBU 1/2008).
In accounting, drinking water is taken into account as part of inventories. The recording of purchased drinking water is formalized by a receipt order (standard interindustry form No. M-4), and the write-off of consumed water is documented by a write-off act. Form No. M-4 was approved by Resolution of the State Statistics Committee of October 30, 1997 No. 71a. The form of the act for writing off material assets should be approved in the accounting policy. The rules for documenting operations for the receipt, release and disposal of materials are established by the Methodological Guidelines for Accounting for Inventories, approved. by order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n.
Why don't they ask for help?
In our opinion, the issue here is not so much the high cost of the same fitness (the gyms are already filled enough, which means they can afford it). Another thing is that the subscription fee is relatively low. For example, many centers offer their services at a cost of 15-20 thousand rubles per year with an unlimited number of visits throughout the entire period.
- Is this a lot? Hardly. Moreover, for a small additional payment to this amount you can take your whole family to the gym if you take advantage of special offers, of which there are also many now.
We dare to assume that those who wanted to do their “physics” have already begun to do so, and those who have not yet started simply do not consider it necessary and the cost of the subscription has absolutely nothing to do with it.
Proposing one solution to the problem, the deputies do not seem to understand that it is the promotion of sports that can arouse interest among broad sections of the population in improving their health and giving up bad habits. It’s like in sales, you first need to identify (or form) a need, and then make an offer. And if they don’t agree with the innovations, then they can give a “discount” in the form of compensation.
Thank you for your attention. See you later!
How did I get into this profession?
From time to time I felt like a character in the movie Groundhog Day. In the morning - a planning meeting, then - monotonous work, repeated day after day, in the evening - reports.
And then - 5 minutes to change from your office attire to comfortable sports pants and 20 minutes to catch a workout at the nearest fitness club.
How I was waiting for the evening to run to the gym! For me, sport is an outlet, a release for the body and mind.
Steps, fitballs, dumbbells, exercise machines; The club's instructors, smart and always with a smile on their faces, are a special world filled with movement and good mood.
The thought of retraining as a fitness instructor was like an epiphany. I found the courses I needed within a few days.
The cost of training was relatively low - about 15 thousand rubles; my salary allowed me to easily pay for the “ticket” to a new profession.
The training took place on weekends, so it did not interfere with the main work at all.
2 months of studying the theory of anatomy, training structure, practical classes, an examination stage, and here it is, the coveted certificate with my name and an indication of the specialized direction “Group Program Instructor”.
I didn’t plan to leave my office job at the bank; I decided to combine it with my work as an instructor. There were several reasons for this, the first and main of which was income.
I understood that the income of a beginner specialist in any field is quite modest and will not cover my needs.
I sent out my resume to all the fitness clubs that needed instructors in my area, and a month later I was invited to a new studio - it opened next to my office.
