Berator - USN. Special modes - Expenses of the “simplified”

Costs to fight coronavirus

This is a new type of expense that appeared in 2021. In connection with it, paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation in April, paragraphs were supplemented. 39, which allows you to take into account the following expenses in a simplified manner:

for the purchase of protective clothing, masks and gloves for employees;
purchase of sanitizers, thermometers, laboratory equipment, disinfection devices;
disinfection of premises.

Attention ! Employers who tested employees for coronavirus infection COVID-19 and antibodies to it at their own expense cannot take these expenses into account when calculating tax on the simplified tax system (Letter of the Ministry of Finance dated November 23, 2020 No. 03-11-06/2/101770).

Is it possible to include personal income tax on dividends as an expense under the simplified tax system?

Organizations have the right to pay dividends to their participants and founders. Personal income tax is transferred to the budget no later than the next working day after payment. But dividends are not included in the closed list of expenses under the simplified tax system, therefore there is no reason to include personal income tax withheld and transferred to them into expenses.

Thus, companies using the simplified tax system of 15% cannot take into account the personal income tax paid in expenses in all cases. However, the tax transferred to the budget and withheld from employee benefits is included in labor costs, thereby reducing taxable income under the “simplified” tax regime.

Expenses for training and retraining of personnel

When calculating the tax on the simplified tax system, you can take into account training costs if they meet the following requirements (clause 33, clause 1, article 346.16 of the Tax Code of the Russian Federation):

The taxpayer's employees were sent for training (letter from the Ministry of Finance dated 08/09/2013 No. 03-11-11/167).
The educational institution has a license.
The agreement is concluded between the educational institution and the employer. Payment under a contract issued for an employee cannot be taken into account as expenses (letter of the Ministry of Finance dated January 19, 2018 No. 03-03-06/1/2614).

Training costs must be economically justified. This means that the trained employee must apply the acquired knowledge in his workplace. For example, an organization paid for English language courses. At the request of the tax authorities, it may be necessary to explain how employees will use the acquired knowledge. If it is for communicating with foreign clients or preparing documents, then the expense is justified. And if the courses were intended as a way to increase the company's attractiveness as an employer, the costs cannot be included as expenses.

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Difference between calculated and withheld income tax

Firms and merchants that pay wages to employees are required to calculate, withhold and pay tax on the income of subordinates to the treasury. This obligation arises automatically for them as tax agents. It is important to understand that there is a difference between calculated and withheld personal income tax. Also see “Calculating Income Tax”.

The calculated tax is determined at the stage when the employee’s wages are calculated. It is established at the moment when the employer determines the amount that will be withheld and given to the treasury.

The tax agent withholds the calculated personal income tax from the income paid to the employee. Retained income is an amount that remains with the employer for the purpose of subsequent deduction to the budget. The employee receives a salary without calculated and withheld tax.

The transferred tax represents the amount that the tax agent actually transfers to the budget.

All this data is reflected in separate lines in the certificate in form 2-NDFL.

Sometimes an employer or tax agent may not be able to withhold tax from the income a person receives. A common example is holding a raffle in a store. In this case, the tax agent issues the prize without generating cash payments. He does not have the opportunity to withhold the amount of tax from an individual and transfer it to the budget. In this case, the tax agent reports the impossibility of withholding personal income tax to the inspectorate and to the individual himself, who is obliged to pay the tax on his own.

Expenses for compensation for the use of a personal car

The main difficulty in accounting for compensation for the use of personal transport is proper documentation. If you pay money without justification, there may be problems not only with expenses under the simplified tax system, but also with personal income tax and insurance premiums. To avoid errors, you must do the following:

With each employee receiving compensation, draw up an additional agreement to the employment contract (Article 188 of the Labor Code of the Russian Federation).
The agreement shall establish the procedure for calculating the amount of compensation and fuel consumption (for example, 5.5 liters per 100 km).
Consider a system for recording the use of cars for business purposes. These can be waybills for trips, a general record sheet that reflects the date, time of departure and arrival, where you went, and the number of kilometers traveled. The purpose of accounting is to provide an opportunity at the end of the month to understand how many kilometers an employee has traveled for business purposes.
Collect receipts for fuel and lubricants.

If everything is completed correctly, you will not have to pay personal income tax and insurance premiums on the compensation paid (clause 2, clause 1, article 422 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated December 6, 2019 No. 03-04-06/94977, letter of the Federal Tax Service dated November 13, 2018 No. BS-3-11/ [email protected] ).

For tax purposes, you can take into account the costs of compensation for the use of personal transport only within the limits of the norms (clause 12, clause 1, article 346.16 of the Tax Code of the Russian Federation, Decree of the Government of the Russian Federation dated 02/08/2002 No. 92):

1,200 rubles per month for cars with an engine capacity of up to 2,000 cubic meters. cm.;
1,500 rubles per month - for cars with an engine over 2,000 cc. cm.

According to the Ministry of Finance, this standard includes fuels and lubricants, repairs, parking and other expenses. Therefore, even if you set a larger monthly compensation, only the amount within the limit can be taken into account in expenses under the simplified tax system.

Expenses for intellectual property

Intellectual property objects are listed in Art. 1225 of the Civil Code of the Russian Federation. These are computer programs, trademarks, audiovisual works, utility models, databases and more. The cost accounting method depends on which article of the Tax Code of the Russian Federation includes a particular object.

Intangible assets that will be used for more than 12 months (clause 2, clause 1, article 346.16 of the Tax Code of the Russian Federation). After payment, they can be included in expenses evenly, across reporting periods, until the end of the year in which the intangible asset was acquired (clause 3 of Article 346.16, clause 4 of clause 2 of Article 346.17 of the Tax Code of the Russian Federation). For example, you bought a trademark for 100,000 rubles in February 2021 and paid in the same month. During four quarters of the year, you will need to take into account ¼ of the amount - 25,000 rubles each. Another trademark was bought for 100,000 rubles in July. Its cost will be taken into account in expenses in the third and fourth quarters at ½ of the cost - 50,000 rubles each.
Intellectual property objects listed in paragraphs. 2.1 clause 1 art. 346.16 of the Tax Code of the Russian Federation - exclusive rights to inventions, utility models, industrial designs, computer programs, databases, know-how, topologies of integrated circuits and the rights to use them on the basis of a license agreement. Such expenses can be taken into account immediately in full.

Often, an acquired intellectual property item falls under both points at the same time. Let's say you need to consider the cost of purchasing a database that will be used for more than 12 months. It turns out that it can be applied as paragraphs. 2 p. 1 art. 346.16 and paragraphs. 2.1 clause 1 art. 346.16. In such cases, it is more profitable to use paragraphs. 2.1 clause 1 art. 346.16 and write off the entire amount as an expense at once. And if you acquire exclusive rights to intellectual property that are not mentioned in paragraphs. 2.1 clause 1 art. 346.16, then only paragraphs should be used. 2 p. 1 art. 346.16 Tax Code of the Russian Federation.

In a separate paragraph. 19 clause 1 art. 346.16 allocates the costs of acquiring non-exclusive rights to use computer programs and databases, as well as updating them under agreements with the copyright holder. If you use Standard or Extern, then the costs of purchasing and updating them are taken into account according to the rules of paragraphs. 19 clause 1 art. 346.16 of the Tax Code of the Russian Federation - in full after payment.

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At what point is personal income tax included in expenses under the simplified tax system?

Labor costs are incurred in the accrual month. But a company using the simplified tax system will be able to accept them for deduction only at the time of actual payment (clause 2 of article 346.17 of the Tax Code of the Russian Federation).

The tax is withheld on the day the income is paid to an individual, unless otherwise determined by the norms of the Tax Code of the Russian Federation (for example, when paying wages in kind, the tax is withheld from it during the next monetary settlements with this person). The transfer of the personal income tax amount to the budget is allowed to be made later, without violating the deadlines specified in Art. 226 Tax Code of the Russian Federation:

when issuing wages and other remunerations - no later than the next working day after the day of payment;
when paying vacation pay and sick leave - until the end of the month in which these payments were made.

You can include personal income tax in expenses under the simplified tax system “income minus expenses” on the day the withheld amount is transferred to the budget.

Example

Primus LLC applies the simplified tax system of 15%. For January 2021, staff salaries were accrued in the amount of 140,000 rubles, personal income tax amounted to 18,200 rubles. Funds in the amount of RUB 121,800 are transferred to employee cards. (140 00 – 18 200) the company transferred on Friday, February 7. Since 02/08/2020 was a day off, 18,200 rubles. The LLC transferred the withheld tax to the budget only on Monday, February 10.
The company made entries in the KUDiR about the expenses incurred:
02/07/2020 – for the amount of salary paid 121,800 rubles.
02/10/2020 – for the amount of tax paid 18,200 rubles.

It is allowed to take into account in current expenses personal income tax withheld from earnings for previous periods and transferred in the next tax period. For example, an LLC issues salaries to employees on December 31, 2020, and transfers personal income tax from it in January 2021. In this case, the simplified people can include the amount of income tax in expenses in January 2021.

Expenses for domestic tourism and employee recreation

Payment for vouchers for employees is included in the labor costs listed in Art. 255 Tax Code of the Russian Federation. These rules also apply to the simplified tax system, so simplifiers can reduce the tax base by spending on domestic tourism and recreation for their employees. But there are several conditions:

The maximum amount of expenses is 50,000 rubles per person (clause 24.2 of Article 255 of the Tax Code of the Russian Federation). This means that if an adult’s trip costs 65,000 rubles, and a child’s trip costs 30,000, then 80,000 rubles will be spent on expenses, not 95,000 rubles.
The expenses can include not only the cost of travel for the employee, but also for his family members.
Applies only to trips within Russia.
This must be a comprehensive tourism product - a trip purchased from a tour operator. It may include travel, accommodation, meals, excursions, insurance and more, but this must be a single package of services under an agreement between the tour operator or travel agent and the employer.

From 01/01/2022, amendments to the Tax Code of the Russian Federation come into force, allowing the employer to take into account the costs of sanatorium and resort treatment of employees under a direct contract with the sanatorium, as well as to compensate the costs of employees and members of their families (Federal Law dated 02/17/2021 No. 8-FZ).

There is a limit for including such expenses in the tax base (clause 16 of article 255 of the Tax Code of the Russian Federation). The organization's total social expenses, for example, on health insurance for employees and expenses on domestic tourism, cannot exceed 6% of the employer's payroll.

Elena Tarasova, lawyer, tax consultant Prepared by Elizaveta Kobrina, expert editor

What to do with income taxes

With the right choice of taxation system, you can significantly reduce your tax burden without going beyond the legal framework. Tax legislation provides for a large number of benefits, the skillful use of which will lead to a positive result after just a few months of their application.

Many companies with relatively small income and a small number of staff naturally choose the “simplified” approach. In this case, the simplified tax replaces several mandatory contributions to the budget. And the accountant has to fill out fewer documents, and it’s easier to submit reports.

Under the simplified tax system, an enterprise is exempt from paying income tax and property tax. And in some cases there is no need to remit VAT. The exception is for importers of goods.

When applying special regimes, organizations and individual entrepreneurs are required to make timely insurance contributions to the funds.

If a company has chosen income reduced by costs as an object of taxation under the simplified system, it can thereby reduce the size of the tax base. The list published in the Tax Code serves for these purposes. Meanwhile, an LLC using the simplified tax system is not exempt from personal income tax .

Article 346.14 of the Tax Code gives the right to reduce the amount of the tax base by fees and taxes already paid.

However, firms and individual entrepreneurs who have chosen the “simplified tax” cannot be exempted from the duties of a tax agent for the transfer and payment of personal income tax in relation to employees receiving income in this company.

The tax agent can withhold from wages the necessary amount to deduct tax at the time of payment of wages. The law does not allow the possibility of paying income taxes from company funds.

For this reason, it is impossible to include amounts of personal income tax in the “simplified” expenses to reduce the tax base. Personal income tax is not included in expenses under the simplified tax system .

Article 346.16 of the Tax Code states that those who have chosen the simplified regime have the right to reduce the amount of costs by the amount of wages for their employees. And in this case, personal income tax amounts are included in the amount of accrued wages.