Personal transport rental taxation. Do I need to hold insurance premiums from renting a car? Postings in case the company rents a car from an employee

18.10.2019

Questions:

As expenses are taken into account in the form of rent for a car leased individualthat is not an individual entrepreneur, under the rental agreement vehicle without crew?
Does this payment of NDFL and insurance premiums?

Source data (situation):

Trading Organization Rens a car for the disposal of goods by shopping points. According to the contract, the amount of rent is equal to 15,000 rubles. per month and paid in cash no later than the last number of the existed month rental. For profit tax purposes, the method of accrual is applied.

Civil law

Under the vehicle rental agreement without a crew, the landlord provides the tenant to the vehicle for temporary possession and use without providing services to managing them and its technical exploitation (Art. 642 of the Civil Code of the Russian Federation).

The order, conditions and terms for the payment of rental payments are determined by the Treaty of Lease of the vehicle without a crew, which follows from paragraph 1 of Art. 614, Art. 625 of the Civil Code of the Russian Federation.

In the situation under consideration, the rental fee is established in a solid amount and is paid monthly (which corresponds to the provisions of paragraphs. 1 of paragraph 2 of Art. 614 of the Civil Code of the Russian Federation).

Accounting

The cost of the organization for renting a car, which is used in the main activity of the Organization, relate to expenses on the usual activities (clause 5 of the Regulations on accounting "Costs of the organization PBU 10/99, approved by the Order of the Ministry of Finance of Russia from 06.05.1999 N 33N). These expenses are recognized in the amount of the monthly rental fee established by the lease agreement, in that month, for which the rent is paid (paragraph 6, 6.1, 16, 18 PBU 10/99).

Accounting records for the reflection of the operations under consideration are manufactured taking into account the above and rules established by the instructions for the application of accounts plan accounting The financial and economic activities of organizations approved by the Order of the Ministry of Finance of Russia from 31.10.2000 N 94n, and are shown below in the posting table *.

Insurance contributions

Rental fee paid to the physical person (Lessor) for the transfer to the use of a vehicle in a civil contract (including a vehicle rental agreement without a crew), is not an object of taxing by insurance premiums paid in accordance with ch. 34 "Insurance contributions" of the Tax Code of the Russian Federation (for compulsory pension insurance, for compulsory social insurance in case of temporary disability and in connection with motherhood, for compulsory medical insurance) (clause 4 of Art. 420 Tax Code of the Russian Federation).

The rental fee of the vehicle rental contract without a crew is not attributed to the object of taxing by insurance premiums provided for by paragraph 1 of Art. 20.1 of the Federal Law of 24.07.1998 N 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases."

Accordingly, the amount of rent for a vehicle rental contract without crew does not charge insurance premiums.

Income tax of individuals (NDFL)

The income obtained by an individual from the rental property is the object of taxation on personal income tax and form a tax base of NFFL (PP. 4 of paragraph 1 of Art. 208, paragraph 1 of Art. 209, paragraph 1 of Art. 210 of the Tax Code of the Russian Federation).

The organization that pays the physical face income in the form of rent, is recognized as a tax agent on personal income tax and is obliged to calculate, keep in an individual and transfer to the budget the corresponding amount of personal income tax (p. 1, 2 Art. 226 of the Russian Federation).

Additionally, for this issue, see the encyclopedia of controversial situations on NDFL and insurance premiums.

The calculation of the amount of NDFL is made at the rate provided for paragraph 1 of Art. 224 of the Tax Code of the Russian Federation (13%), on the date of the actual generation of income, determined in this case in accordance with paragraphs. 1 p. 1 Art. 223 of the Tax Code of the Russian Federation as the day of income payments (paragraph 3 of Art. 226 of the Tax Code of the Russian Federation).

The accrued amount of NDFL is held by the tax agent directly from the taxpayer's income in their actual payment (clause 4 of Art. 226 of the Tax Code of the Russian Federation).

The amount of calculated and retained NDFL is listed in the budget no later than the day following the day of payment by the landlord of income (paragraph 6 of Art. 226 of the Tax Code of the Russian Federation).

Organizations

The rent paid by the physical person under the lease agreement is included in other expenses related to manufacturing and sales (PP. 10 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation).

By general rule Costs are recognized as compliance with the requirements of paragraph 1 of Art. 252 Tax Code of the Russian Federation, i.e. If they are reasonable, documented and manufactured to carry out activities aimed at receiving income. This consultation proceeds from the assumption that these requirements are executed. On the order of documentary evidence of expenses in the form of rent in relation to paragraph 1 of Art. For 252 Tax Code of the Russian Federation, see the Ministry of Finance of Russia from 06/15/2015 No. 03-07-11 / 34410, as well as in the encyclopedia of controversial income tax situations.

Expenditures in the form of rental payments are recognized as the last number of the elapsed month of lease (PP. 3 of paragraph 7 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation).

Content of operations	Debit	Credit	Sum	Primary document
Monthly during the term of the lease agreement
Reflects costs in the form of rent for the current month	44	76	15 000	Vehicle rental agreement without crew, accounting certificate
Passed NDFL with rental amounts (15,000 x 13%) **	76	68	1 950	Register tax accounting (Tax Card)
The rental fee is paid (minus retarded NFFL (15,000 - 1 950) ***	76	50	13 050	Account cash warrant
Listed to the budget held by the NDFL	68	51	1 950	Execution of the Bank for Calculation Account

* This consultation does not address operations for receiving and returning a leased vehicle and the corresponding entries in the posting table are not given.

** In this consultation, the detected amount of personal income tax was calculated excluding possible tax deductions provided for by Art. Art. 218 - 221 Tax Code of the Russian Federation.

*** The procedure for maintaining cash transactions in this consultation is not considered.

Not always the organization has the opportunity and the desire to purchase a car. Often, cars are used for travel. At the same time, the question arises how it is better to place a car rental in an individual.

Maria Shcherbakova, ONP expert

Use free

You can make the use of a car belonging to the physical face in three different schemes. At the same time, they will be legal. However, the tax effects each of the options will entail their own.

The first option involves the conclusion of a contract for free use. According to such a contract, the organization (loans) is obliged to maintain a thing in good condition and bear all the costs of its maintenance (Art. 695 of the Civil Code of the Russian Federation). Such costs can be taken into account in expenditures when calculating obligations to the profit budget (sub. 49 p. 1 of Art. 264 of the Tax Code of the Russian Federation).

With a single social tax and personal income tax, the problems will not arise. Because by such a contract, the employee does not get a fee for using the car. It is in this that the main disadvantage of this option lies. However, if the employee agrees not to receive an additional remuneration, then free use is the ideal way of design.

Crew ordered?

The problem with the payment of remuneration relieves the conclusion of a car rental agreement. To document the costs of rent, it is necessary to conclude a contract in writing (Article 633, 643 of the Civil Code of the Russian Federation).

Rental payments refer to other expenses related to production and implementation (sub. 10, 1 Art. 264 of the Tax Code of the Russian Federation). The concept of "payments" includes not only the rent. The costs of fuel and spare parts compensated by the tenant can also be taken into account in expenditures if the contract contains such a condition (the letter of the Ministry of Finance of Russia of December 28, 2012 No. 03-03-04 / 1/463).

Since rent is not recognized as a service, the ESN rental should not be accrued (Article 38, paragraph 1 of Art. 236 of the Tax Code of the Russian Federation). However, if a vehicle lease agreement with the crew (that is, with management services), there are conflicts with tax on this occasion. Taxists believe that part of the fee for such a contract goes to pay for the driver's services. And this is the object of the taxation of the ESN. Such an approach is directly contrary to the Civil Code of the Russian Federation, which does not provide for the division of fees under the rental agreement with the crew (Art. 632 of the Civil Code of the Russian Federation). But in order to avoid the dispute, it is better to issue a lease agreement without a crew, and in the further order of the organization to instruct an employee to manage the leased car.

But there are no problems with NDFL. Rental as a lease agreement with crew and under the lease agreement without a crew is an employee's income (sub. 4, 1 Article 208 of the Tax Code of the Russian Federation). Therefore, the NDFL is subject. The organization in this case is a tax agent and must keep the tax when paying the rent.

Double compensation

Finally, the third option involves the design of the use of the car according to the rules of the Labor Code. Article 188 of the Labor Code of the Russian Federation permits an employee to use with its property when working if this happens with the consent and knowledge of the employer. The latter in this case is obliged, first of all, to reimburse the employee costs associated with the use of the machine. And secondly, to pay compensation for the use, depreciation (depreciation) of transport.

Taxation With this embodiment, the car use will be the following. And compensation, and reimbursement will not be created by the ESN and NDFL. So, compensation is subject to articles 238 and 217 of the Tax Code of the Russian Federation, respectively. These articles exempt from "salary" taxes, in particular compensation paid in accordance with the legislation of the Russian Federation. Please note that the ESN and NDFL are not charged on the entire amount of compensation established in the Agreement of the employee and the employer (federal decisions arbitration courts Of the Ural District of January 26, 2004 in case No. F09-5007 / 03-AK and the North-West District of January 23, 2006 in case number A26-6101 / 2005-210).

Compensation of the same costs in principle does not fall under the object of taxation as the ESN and NFFL. Since it is not a remuneration for the employment contract, and therefore, an employee's income in the sense that article 41 of the Tax Code of the Russian Federation attaches to this concept.

As for income tax, the compensation paid by the employee can be taken into account in other expenses related to the production and implementation of only within the limits of norms (sub. 11 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation). These norms are contained in the Decree of the Government of the Russian Federation of 08.02.02 No. 92. For passenger cars with a motor up to 2000 cu. Santimeters An employee of the organization relies compensation of 1,200 rubles per month. If the engine size exceeds the specified value, then 1,500 rubles per month.

But reimbursement of expenses, in our opinion, can be taken into account in full (p. 49 of Art. 264 of the Tax Code of the Russian Federation). True, the Ministry of Finance in this case adheres to another position, believing that the cost of fuel, maintenance and current repairs are already taken into account when calculating the limit compensation size (letter dated 16.05.05 No. 03-03-01-02 / 140). However, this approach contradicts Article 188 of the Labor Code of the Russian Federation, which directly provides for two types of payments, relying an employee who uses their property when working.

Thus, the design of the use of the car according to the rules of the Labor Code of the Russian Federation makes it possible to take into account the payment of the employee in the taxation of the profit (within the limits) and to bring them out of the taxation of the ESN and the income tax. This option, in our opinion, is the most profitable.

Nikita Kulikov, Executive Director
Consulting company Heads.

Seminar Plan:

When an employee uses a personal car for service purposes, the company must compensate for car deposit and maintenance costs. For example, gasoline, repair and parking. This requirement is spelled out in Article 188 of the Labor Code of the Russian Federation. There are three options: pay compensation for the Labor Code of the Russian Federation, conclude with an employee or to issue a loan (free use by car).

We will talk about how it is more profitable to take into account the reimbursement, and choose the option in which the company's expenses and tax risks are minimal, and the employee will benefit.

Immediately say goodbye to the loan agreement. This option is the least profitable and the company, and the employee. After all, from gratuitous use, property will have to recognize income. This requirement from paragraph 8 of Article 250 of the Tax Code of the Russian Federation. To calculate income, it is necessary to focus on the market price of lease of similar property. In addition, the employee will not receive money from the company. It can only count on compensation for automotive expenses. It is unprofitable.

But on compensation and lease, we will stop more.

Compensation

View webinar

You can take part in the webinar, ask questions to Lektra and get qualified answers. In the section "Webinars" there is a base with already consisted of events.

You can set any compensation size. The code does not limit the amount. The main thing is to specify a specific amount in addition to the employment contract with an employee.

For example, some accountants consider compensation for wear of the machine like this: divide the car's market price for its useful use by the classifier (approved by the Decree of the Government of the Russian Federation of January 1, 2002 No. 1. - Note. Ed.). The calculation is simple and familiar. Almost the depreciation of the OS.

When an employee uses a carThe tax expenditures takes into account not the entire amount of compensation, but only within the standard. This rule is fair both for companies on the simplified and general system (sub. 11 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation, sub. 12, paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation). Most organizations in order not to count the difference set compensation in the amount in which it can be attached to expenses.

Monthly compensation standards depend on the volume of the engine. They are indicated in paragraph 1 of the Decree of the Government of the Russian Federation of February 8, 2002 No. 92:

- 1200 rubles. - For passenger cars with engine capacity up to 2000 cubic meters. cm inclusive;

- 1500 rubles, if the engine volume is greater than 2000 cu. cm;

- 600 rubles. - For motorcycles.

Compensation standards are valid only for passenger cars and motorcycles. When an employee controls the truck, in expenditures one can take into account the entire amount. In a letter dated March 18, 2010 No. 03-03-06 / 1/150, the Russian Ministry of Finance agreed with such a conclusion. Subparagraph 11 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation permits to take into account compensation for the use of the vehicle only within the limits of norms. However, the code is only about passenger cars and motorcycles. And compensation for cargo cars The company has the right to take into account completely in other expenses related to the production and implementation (sub. 49 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation).

Simplifiers in a less profitable position. In any case, they cannot include compensation for expenses freight car. Unlike companies on the basis of the simplist, a closed list of expenses. And subparagraph 12 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation permits to take into account only compensation for cars and motorcycles.

Let us turn to compensate for fuel costs. Officials believe that the provisions already taken into account the cost of fuel and other costs of the maintenance of the machine. The Ministry of Finance of Russia speaks of letters of September 23, 2013 No. 03-03-06 / 1/39239 and dated May 16, 2005 No. 03-03-01-02 / 140. Therefore, if you include compensation on costs at the same time, and compensation, this will lead to disputes with tax.

Suppose the organization pays an employee compensation every month for the use of a car in the amount of 1200 rubles. And more than this compensate for fuels and fuel. And spends on repairs. So, in tax expenses, you can take into account only 1200 rubles.

NFFL with compensation is not necessary. From the tax, paragraph 3 of Article 217 of the Tax Code of the Russian Federation exempt. Moreover, NDFLs do not need to keep even with the amount that exceeds the ratio of profits. The main thing is to indicate the desired value in addition to the employment contract (letters of the Ministry of Finance of Russia dated August 27, 2013 No. 03-04-06 / 35076, dated June 27, 2013 No. 03-04-05 / 24421).

The same with insurance premiums. This amount is exempt from them, which is stipulated in the agreement with the employee. Funds of the same opinion. The FIU reported this in paragraph 2 of the letters of September 29, 2010 No. 30-21 / 10260, and the FSS - in a letter dated November 17, 2011 No. 14-03-11 / 08-13985.

As a rule, the company pays a fixed amount of compensation every month. But if the employee did not use the property in fact, for example, he was sick or on vacation, then during this time the compensation does not accrue. It can then be written off on expenses (the letter of the Ministry of Finance of Russia of December 3, 2009 No. 03-04-06-02 / 87).

By the way, it is possible to include compensation for expenses only after payment (sub. 4 of paragraph 7 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation). Just charge the amount is not enough.

Example 1.

The company pays an employee compensation for the use of a personal car in the amount of 4000 rubles. per month. From October 12, 2015, he went on vacation for two weeks. October 22 working days. Of these, the employee was in place 12. The amount of compensation for October - 2181.82 rubles. (4000 rubles: 22 days. × 12 days).

Often, employees ride a car by proxy. When the driver is not the owner, take into account compensation in the costs risky. The tax code says that it is possible to write off compensation for personal transport. And the Ministry of Finance of Russia under the personal TS understands the one who owns an employee on the right of ownership.

With compensation for the car by a power of attorney, the NDFL will have to hold and accrual contributions: the emails of the Ministry of Finance of Russia dated August 8, 2012 No. 03-04-06 / 9-228, Ministry of Labor of Russia dated February 26, 2014 No. 17-3 / B-92. True, in one case, the specialists of the financial department are allowed not to hold the tax - if the car belongs to his wife (her husband) and was acquired in marriage. After all, property acquired during a marriage is the joint property of spouses (paragraph 1 of Art. 256 of the Civil Code of the Russian Federation).

However, with a disadvantageous position of officials, you can argue. The Tax Code does not explain what to understand under personal property. And when an employee controls the machine by proxy, he has the full right to use it for official purposes and receive compensation for this.

Judges also consider. They allow companies not to pay contributions and not to hold NDFL with compensation for the car by proxy: definition of you of the Russian Federation dated January 24, 2014 № YOU-4/14, Decree of the FAS of the Uralsky District of April 22, 2014 No. F09-1388 / 14. In addition, the Ministry of Finance specialists were previously allowed to take into account such compensation in the expenditures (a letter of December 27, 2010 No. 03-03-06 / 1/812).

To arrange and take into account compensation, the following documents are needed:

- Additional agreement with an employee. In it, specify the amount of compensation, reimbursed costs, the time of payment, the characteristics of the machine (passenger or cargo type, brand, state number, year of manufacture, the working volume of the engine, etc.);

- Papers confirming that the employee has ownership of the car: copies of PTS, OSAGO and certificate of state registration;

- Order of the head of compensation;

- Travel sheets with route, gas station checks and accounting certificate with the calculation of fuction targets, receipts for repair and other papers confirming the cost of the machine.

In addition, it is desirable to in job description The employee was spelled out the duties that suggest regular trips. For example, leaving customers or delivery of correspondence.

Example 2.

Accounting records for calculating and paying compensation

Officer for service purposes uses its own car Renault Megane With engine operating volume 1598 cubic meters. See the amount of compensation for wear, which the company pays an employee every month - 1200 rubles.

In addition, the agreement with the employee stipulates that the company compensates for gasoline costs. Confirmed amount of cost of fuel and lubricants in October - 5000 rubles.

Debit 26 Credit 73
- 1200 rub. - compensation is charged for October;

Debit 73 Credit 50
- 1200 rub. Payment is paid.

Debit 26 Credit 73
- 5000 rubles. - Requests in expenditures Compensation of fuel.

The organization decided to be guided by the position of the Ministry of Finance and did not include refunds for the costs of fuel, paid over compensation. There was a difference and constant tax obligation, since gasoline costs are recognized in accounting, but not accepted in tax. Accountant accrued PNO:

Debit 99 subaccount "Permanent tax liabilities" Credit 68 subaccount "Calculations for income tax"
- 1000 rub. (5000 rubles. × 20%) - Points are calculated.

Rent

Consider the following option with which you can arrange a car - conclude a lease agreement with an employee.

There are two types of transport rental contract: with crew and without it. The lease agreement with the crew assumes that the employee reports not only a car, but also provides on the management of management and maintenance. Under the lease agreement without a crew, the employee only provides a car without any services.

But it is possible to conclude with a company employee only a lease agreement without a crew. I will explain why. The landlord concludes a lease agreement with the crew, only if he has drivers employees (paragraph 2 of paragraph 2 of Art. 635 of the Civil Code of the Russian Federation). And when an employee is an individual who is not fulfilled by the landlord.

On the size of the rent, the employee must agree with the employer. As a rule, the amount depends on the technical characteristics of the machine, the degree of wear, etc. It is possible to navigate to the average level of rental value in the region.

The rent can be fully taken into account in tax expenses as a company on a common system and simplifiers (sub. 10 of paragraph 1 of Art. 264, sub. 4 p. 1 Art. 346.16 of the Tax Code of the Russian Federation).

Under the rental agreement without a crew, the company carries all the costs associated with the operation of the car: gasoline, then repair, insurance, washing, parking (Art. And Civil Code of the Russian Federation). Unless, of course, in the contract parties did not provide for otherwise.

Food, repair and other expenses for the content of the rented TS Ministry of Finance permits to take into account when calculating profit: a letter of February 13, 2007 No. 03-03-06 / 1/81. True, the Office in the letter reminds that costs must be reasonable and confirmed by documents. To prove that the fuel, which was referred to the rented car, spent on official goals, use way sheets with a prescribed route. And buy gasoline to confirm checks.

Exactly the same applies to companies on USN. Simplifiers have the right to take into account the costs associated with the use of the machine, on the basis of subparagraph 5 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.

And yet the lease has one minus. With rent will have to keep NDFL. The fact that a company that rents property from the individual is becoming a tax agent, the Ministry of Finance reminds regularly. Here is one of these letters - dated August 16, 2013 No. 03-04-06 / 33598.

If you have entered into a lease agreement without a crew, you do not need to pay. In a letter dated March 12, 2010 No. 550-19, the Ministry of Health and Social Development specialists explained that the essence of the lease agreement was the transfer of property. And payments for such agreements frees from contributions part 3 of article 7 of the Federal Law of July 24, 2009 No. 212-FZ. Contributions for injury rentals are also not subject. Exemption is provided for by part 1 of article 5 of the Federal Law of July 24, 1998 No. 125-FZ.

I recommend installing a rent in the contract not in the form of a fixed payment, but to tie it to work, mileage or number of departures. After all, the employee can go on vacation or get sick. If the car uses only it, the car will stand idle.

Position the contract for the time of vacation or the disease of the employee to adjust the rent, risky. The Civil Code of the Russian Federation is not provided for such an order.

To confirm the costs of rental payments, place an act of receiving the car. The form can be made independently or take the unified form No. OS-1. In the act detail describe the characteristics of the machine: brand, color, state number, year of manufacture, engine rooms and body. Specify in the act approximate cost car. It is needed to reflect the car on the off-balance account 001 as a rented OS. To the act, attach copies of the PTS, OSAGO and certificate of state registration.

Every month, the acts for rent not necessarily. To confirm the costs there will be enough contract and an act of acceptance and transmission (the letter of the Ministry of Finance of Russia of October 13, 2011 No. 03-03-06 / 4/118).

When an employee controls the machine by proxy, it is possible to conclude a lease agreement. But there are important details. An employee is entitled to sign the lease agreement only provided that the owner has given him permission. Therefore, check. There must be stated that the owner handed over to the representative the right to enter into a lease agreement. When you compile a contract, then draw it to the owner (rights and obligations arise from him), and will sign an agreement.

Rent will be the income of the owner, not an employee. So, the payer of the NDFL will be the owner of the TC. Therefore, when calculating the tax, you need to focus on the tax status of the owner and the 2-NDFL certificate to issue it.

Example 3.

Postings in case the company rents a car from an employee

Organization on October 1 concluded a car rental agreement without a crew with an employee. The agreed value of the car - 500,000 rubles. Monthly rent - 15,000 rubles. per month.

In October, 2000 rubles were spent on gasoline. (without VAT). The driver uses the fuel card.

On October 1, it is necessary to take a rented car with a receipt for the debit of account 001 in the amount of 500,000 rubles.

And then reflect the purchase of fuel and lubricants and payment of the lease by the following entries:

Debit 26 (44) Credit 73
- 15 000 rubles. - Rental fees are calculated;

Debit 73 Credit 68 subaccount "Calculations for NFFL"
- 1950 rub. (15 000 rubles. × 13%) - Painted NDFL;

Debit 73 Credit 50
- 13 050 rubles. (15,000 - 1950) - employee's money paid;

Debit 10 subaccount "Fuel" Credit 60
- 2000 rubles. - gasoline is credited;

Debit 26 (44) Credit 10 subaccount "Fuel"
- 2000 rubles. - Written in costs the cost of fuels.

RESULTS

If the company pays compensation for a passenger car, then in the full amount to consider it in expenditures it will not work. Compensation will have to normalize. Officials are confident that the norm is already included: the cost of fuel, repair and other costs associated with the car. When you separately pay gasoline employee, it is impossible to take into account these amounts in expenditure.

Therefore, it is more profitable to conclude a lease agreement (see the table below. - Note. Ed.). There are no standards here, the rent is taken into account in expenditures in the full amount, and the fuel and fuel can be written off without fear. Rental payments have one minus - they need to hold ndfl.

Select the option favorable for the company

About lecturer

Nikita Aleksandrovich Kulikov - Candidate of Law, Expert in Legal Consulting. She is engaged in legal support of projects and transactions, represents the interests of companies in court. He graduated from one of the leading legal universities of the country - the Institute of State and RAS RAS. The author of scientific articles in sectoral and scientific publications.

Indicator for comparison	Compensation	Rent
What amount can be taken into account when calculating the income tax, a single tax on the USN	Compensation for a passenger car should be normalized by companies and on the basis and on the USN. Compensation for freight car The organization can take into account in the expenditure in the total amount. And the organization on the USN can not write off such payment to expenses at all.	Companies and on the general system, and on simplified can include the entire amount of rental costs. Organizations on the basis of such a right gives subparagraph 10 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. And on the USN - subparagraph 4 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation
Is it possible to include in expenses for gasoline, repair and other costs associated with auto operation	Officials will be against. They believe that in compensation standards, all expenses for the car (the letter of the Ministry of Finance of Russia dated September 23, 2013 No. 03-03-06 / 1/39239)	Under the rental agreement without a crew, the company itself carries all costs (Art. And Civil Code of the Russian Federation). Therefore, their organization has the right to take into account in expenditures
Is it necessary to hold the NDFL and accrue insurance premiums	Compensation is released from insurance premiums and personal income PFFL. The main thing is that the amount paid by the amount consisted of the contract	Rental is needed to keep NDFL. But the insurance premiums under the rental contract without a crew can not be accrued
What if the employee controls the machine by proxy	If an employee is not the owner of the car, then compensation cannot be taken into account in expenditures. And you will have to accrue insurance premiums and keep NDFL	In order for the employee to conclude a lease agreement, the consent of the owner. If the transaction is executed according to the rules, disputes with tax authorities will not

Legal regulation of each of them has its own characteristics. Under the Treaty of Lease of a vehicle with the crew, the landlord must provide a tenant car and provide him with the management of this car and its technical operation (Art. 632 of the Civil Code of the Russian Federation). Under the Treaty of Rental Vehicle without a crew, the landlord simply must provide a tenant car for temporary possession and use (Art. 642 of the Civil Code of the Russian Federation).

Situation: Is it possible to conclude a vehicle lease agreement with crew with an employee of the organization

The question is ambiguous. According to the Civil Code of the Russian Federation, when renting a vehicle with the crew of the person who manage this vehicle and ensuring its technical operation must consist with the landlord in labor relations (paragraph 2 of Art. 635 of the Civil Code of the Russian Federation).

At the same time, controlling agencies do not dispute the possibility of imprisonment with an employee (founder) of a vehicle lease agreement with the crew (see, for example, a letter of the Ministry of Finance of Russia dated July 14, 2008 No. 03-04-06-02 / 73).

If there was a need to conclude a vehicle lease agreement with an employee with the provision of services for management and technical operation, conclude two contracts - a vehicle lease agreement without a crew and the contract for the provision of services for management and technical operation. In this case, the availability of hired employees is optional. At the same time, the provision of services for management and technical operation should not be included in official duties Employee. Otherwise, payments under the contract for the provision of services can be recognized as not inconspicuous (Art. 252 of the Tax Code of the Russian Federation).

When concluding a vehicle lease agreement, pay attention to the description of the leased car. Need to register such specificationsSo that you can accurately determine which car leases the organization. Only in this case the lease agreement is considered concluded. This is stated in paragraph 3 of Article 607 of the Civil Code of the Russian Federation. Therefore, in the contract you need to specify the car brand, year of production and color, body number and engine, the state to be more complete, information can be transferred to the contract from the passport of the vehicle or the certificate of registration.

To operate the car organization (tenant), you will need a certificate of registration, a technical system, a coupon of technical inspection and policy (if the risk of responsibility of the organization was insured by an employee (landlord)). To ensure that the employee (landlord) does not shy away from the transfer of documents, this duty can be prescribed in the contract. In addition, the contract can be provided with the responsibility of the employee for violating the timing of documents in the form of a penalty (fine, penalties).

When renting a personal car employee, be sure to familiarize yourself with the terms of the insurance of this car (OSAGO). If the organization has leased already the insured car, there are three situations.

The first: in the insurance policy it is written that an unlimited circle of people is allowed to control the car. In this case, nothing needs to do anything with insurance.

Second: Specific people who have the right to drive a car are indicated in the insurance policy. If the organization plans to allow other people to drive to its driving, it will be necessary to make changes to the policy. Make it must be a landlord employee. For making changes to the policy will have to pay. If the lease agreement does not oblige an employee (landlord) insurance, all additional expenses Retributed organization (tenant) (Art. 646 and 637 of the Civil Code of the Russian Federation). These costs can be taken into account when calculating income tax (clause 2 of Art. 263 of the Tax Code of the Russian Federation).

Third: The Lessor Employee does not transmit an obligatory civil liability insurance policy. In this case, the organization must independently arrange the policy of OSAGO. After all, the owners of vehicles (which is responsible for insuring responsibility) not only the owners are recognized, but also those who rent transport (Article 4 of the Law of April 25, 2002 No. 40-FZ).

If the lease agreement does not provide for a car redemption by the organization (tenant), during the term of the contract for the car belongs to the Lessor employee (Art. 608 of the Civil Code of the Russian Federation).

The vehicle lease agreement may provide for the purchase of a vehicle. In this case, at the end of the term of the contract (or until the end of the term, but after the payout of the redemption), the owner of the car becomes the tenant (paragraph 1 of Art. 624 of the Civil Code of the Russian Federation).

Rules of accounting

In the accounting cost of the car leased, reflect on the off-balance account in the assessment adopted in the contract. When receiving a car for rent, make the wiring:

Debit 001.

- Reflects the cost of the car obtained in the use.

Operations for receiving a car for rent in accounting reflect on the basis of an act on the reception-transmission of the vehicle. It needs to specify the agreed cost of the transmitted car, its mileage, as well as technical condition According to the results of the inspection. The transmission act can be made on a typical form (forms No. OS-1 or OS-1B, approved by the Resolution of the State Statistics Committee of Russia of January 21, 2003 No. 7) or in an arbitrary form. Opening an inventory card forms on forms No. OS-6, OS-6A No, optional. This is stated in paragraph 14 of the methodological instructions approved by the Order of the Ministry of Finance of Russia of October 13, 2003 No. 91n.

The depreciation on the rented car, which is not listed on the balance sheet, do not charge (paragraph 50 of the methodological instructions approved by the Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n). The amounts of rent pay to accounting accounts for those activities for which the car is rented:

Debit 20 (23, 25, 26, 29, 44 ...) Credit 76

- reflects the fee for the rental of a personal car employee.

Example

In February 2015, Alpha LLC (Tenant) concluded with the staff driver of the wheel Yu. I. The vehicle lease agreement without crew.

Rental object - Passenger car:

- Mark - Ford Focus;

- registration sign - T543NE99;

- Identification number (VIN) - HTA211020x0325409;

- type - sedan;

- year of production - 2009;

- Engine - No. x02395409;

- White color;

- engine power (kW / l. P.) - 82/112;

- Passport TS - Series 62As No. 776059;

- Registration certificate - Series 45 EX No. 062540.

The car is rented for the commercial director's official trips, the term of the contract - from February 1, 2015 to January 31, 2016. Car cost - 175,000 rubles. The monthly rent for the car is 11,800 rubles.

Accountant Alpha LLC made the following postings.

In February 2015:

Debit 001.

- 175 000 rubles. - Accepted on off-balance accounting a car leased (based on the act on acceptance-transmission of the vehicle).

Monthly during the term of the lease agreement:

Debit 26 Credit 76

- 11,800 rubles. - reflects the fee for the rental of a personal car employee.

Calculation of taxes

NDFL. The rental fee is recognized by its taxable income (sub. 4 of paragraph 1 of Art. 208 of the Tax Code of the Russian Federation). Depending on whether an employee is a resident or non-resident, NDFL must be charged at a rate of 13 or 30 percent (Article 224 of the Tax Code of the Russian Federation). Ndfl hold with the actual rental payment (clause 4 of Art. 226 of the Tax Code of the Russian Federation).

Situation: It is necessary to keep NDFL from income in kind, if the organization pays repair, maintenance and other expenses related to the operation of the car leased with the employee. The organization applies the general tax system

The answer to this question depends on the type of costs and terms of the contract.

Repair costs take into account in the following order. If, according to the lease agreement, these costs carry the landlord, and in fact they were produced by a tenant organization, then this is the income of the lessor in kind (Art. 634, 644 of the Civil Code of the Russian Federation). Such revenues of the employee (landlord) include at the NDFL Base.

In all other cases, the cost of repairs is not the landlord. This is explained by the fact that the landlord (employee) does not arise from the economic benefit (income) (Art. 41 of the Tax Code of the Russian Federation). Therefore, there is no tax base on personal income tax.

Expenses for inspection, take into account in order similar to the accounting of costs for repairs. That is, if these expenses are carrying these expenses under the lease agreement, and in fact they were produced by a tenant organization, then this is the income of the lessor in kind (Art. 635, 645 of the Civil Code of the Russian Federation, paragraph 2 of Art. 211 of the Tax Code of the Russian Federation). Such revenues of the employee (landlord) include at the NDFL Base. In other cases, the cost of the technical inspection income of the landlord (employee) is not.

Food Fuel and other similar costs (the size of which depends on actual consumption) should not be included in the tax base of NFFL. The tenant carries out their own interests (Art. 636, 646 of the Civil Code of the Russian Federation).

Consequently, an employee (landlord) does not receive any economic benefit and the income in kind does not occur (paragraph 2 of Art. 211 of the Tax Code of the Russian Federation). Thus, the NDFL is not necessary to pay in this case.

The specialists of the Ministry of Finance of Russia were given similar explanations in letters of July 9, 2007 No. 03-04-06-01 / 220 and dated July 11, 2008 No. 03-04-06-01 / 194.

If the organization has made improvements in property (for example, reconstruction or modernization) with the consent of the employee (landlord), the costs of the tenant organization associated with such improvements are considered to be the income of the landlord in natural form (clause 2 of Art. 211 of the Tax Code of the Russian Federation). The date of receipt of income in this case is the moment of transferring a reconstructed (upgraded) car employee (lessant) at the end of the lease agreement (sub. 2, paragraph 1 of Art. 223 of the Tax Code of the Russian Federation). A similar point of view was expressed in the letter of the Ministry of Finance of Russia of November 18, 2005 No. 03-05-01-04 / 363.

Insurance premiums. As a general rule, contributions for compulsory pension (social, medical) insurance with the amount of rent do not charge. This is explained by the fact that payments for civil-legal agreements related to the transfer of property to use (in this case of the car) are not recognized as insurance premiums.

This order follows from the provisions of part 3 of Article 7 of the Law of July 24, 2009 No. 212-FZ, articles 606, 642 of the Civil Code of the Russian Federation and confirmed in the letter of the Ministry of Health and Social Development of Russia of March 12, 2010 No. 550-19.

If the organization has concluded a car rental agreement with the crew with an employee, such a contract can be regarded as mixed, that is, it has elements of two types of contracts (rental and provision of services) (clause 3 of Article 421, Art. 606, 779 of the Civil Code of the Russian Federation). Payments on mixed contracts have insurance premiums only in terms of remuneration relating to the work performed (services rendered).

Payments under the contract of sale or lease by insurance premiums are not subject. This follows from part 1 of Article 7 of the Law of July 24, 2009 No. 212-FZ.

Example

The organization in January 2015 concluded with Kondratyev A. S. Agreement for renting a car with crew. The term of the contract - from January 30 to February 10, 2015.

Under the contract, the cost of the driver services (Kondratyeva) is 15,000 rubles., Car rental - 5000 rubles.

In February, an accountant accrued insurance premiums only on the cost of the driver's services.

Rent a car is a property transfer service to use and therefore contributions are not subject to contributions.

For the payment of Kondratyev in February (15,000 rubles) Accountant accrued insurance premiums in such a size.

- In the FIU - in the amount of 3300 rubles. (15,000 rubles. × 22%);

- In FFOMS - in the amount of 765 rubles. (15,000 rubles. × 5.1%).

- B - in the amount of 435 rubles. (15 000 rubles. × 2.9%).

Situation: how to charge contributions for compulsory pension (social, medical) insurance, if in a mixed contract the cost of work performed (services provided) has not been allocated a separate amount

For payments on mixed treaties, in which the cost of the work performed (services provided) has not been allocated a separate amount, contributions will have to be charged for the entire amount under the contract. The fact is that organizations do not have the right to determine the database for accrualing insurance premiums. Only controlling agencies can be determined in such a way (paragraph 4 of Part 1 of Article 29 of the Law of July 24, 2009 No. 212-ФЗ).

If in a mixed contract the cost of the work performed (services provided) has not been allocated a separate amount, sign an additional agreement with the Contractor. In it, we will write separately the cost of work (services), taxed by insurance premiums, and the cost of other payments under the contract not taken into account when calculating contributions.

Based on the Supplementary Agreement, insurance premiums are charged only for payments related to the work performed (services rendered).

Situation: It is necessary to accrue contributions to compulsory pension (social, medical) insurance, if the organization pays repair, maintenance and other expenses related to the operation of a car leased with an employee (without crew). The organization applies the general tax system

There is no need.

Costs for civil legal agreements related to the transfer of property to use (in this case of the car) are not subject to insurance premiums (part 1 and 3 of article 7, sub. "F" of paragraph 2 of Part 1 of Article 9 of the Law July 24, 2009 No. 212-FZ). Such contracts, in particular, belongs a vehicle lease agreement without a crew (Art. 642 of the Civil Code of the Russian Federation).

Consequently, contributions to the mandatory pension (social, medical) insurance does not need to be accrued with the amount of rent or the cost of the car's operation costs.

Contributions for insurance against accidents and caregings for the amount of rental fees are not necessary. If the car rental agreement with the crew is concluded, then with the amount of remuneration, the driver will have to pay contributions. But this is only necessary to do this if the payment of contributions is provided for by the contract.

Such an order is established in part 1 of Article 5 of the Law of July 24, 1998 No. 125-FZ.

Profit tax. When calculating the income tax, the costs associated with the employee's car rental can be taken into account in the amount of actual costs (sub. 10 of paragraph 1 of Art. 264, paragraph 1 of Art. 252 of the Tax Code of the Russian Federation). At the same time, the organization is also entitled to take into account the costs:

the cost of fuel (sub. 2, paragraph 1 of Art. 253 of the Tax Code of the Russian Federation);
insurance payments, if the insuring responsibility is entrusted to the tenant (sub. 1, paragraph 1 of Art. 263 of the Tax Code of the Russian Federation, Art. 646 of the Civil Code of the Russian Federation).

A similar point of view adhere to the controlling agencies (letters of the Ministry of Finance of Russia of February 13, 2007 No. 03-03-06 / 1/81, dated November 29, 2006 No. 03-03-04 / 1/806, the UFNS of Russia for May 19, 2006 No. 28-11 / 43420).

VAT. The provision of a personal car employee for renting the organization VAT is not subject. This follows from the provisions of Article 143 of the Tax Code of the Russian Federation and confirmed by the letter of the Ministry of Finance of Russia of February 10, 2004 No. 04-04-06 / 21.

Current costs and overhaul Under the lease agreement with the crew, the landlord is obliged to carry the landlord (Art. 634 of the Civil Code of the Russian Federation). Therefore, if the vehicle lease agreement concludes the condition for the repair of the repair by the tenant, it can be recognized by the court invalid by virtue of the insignificance (Article 168, 180 of the Civil Code of the Russian Federation, the Resolution of the FAS of the Moscow District of January 20, 2009 No. KG-A40 / 12869 -08). To require the use of the consequences of invalidity (for example, compensation made by the tenant costs) through the court can anyone interested party: tenant, etc. (Art. 166 of the Civil Code of the Russian Federation).

Transport tax. Transport tax must pay the one to whom the car is registered. This defines Article 357 of the Tax Code of the Russian Federation.

The car leased with the employee is registered in his name. Therefore, the tenant organization should not pay the transport tax. This is the responsibility of the Lessor Employee. And it does not matter that in fact he does not use the car.

Situation: Is it possible in the contract to establish a duty on the payment of transport tax on the tenant. The organization rents a car from an employee and applies the general tax system

No you can not.

The lessor employee must pay himself transport tax (Art. 45 Tax Code of the Russian Federation). For the temporary owner, the obligations of software do not go (p. 40 of the methodological recommendations approved by the Order of the Ministry of Affairs of Russia of April 9, 2003 No. BG-3-21 / 177). Therefore, nothing will give anything of attorney to the name of the organization.

The only way to compensate the expenses of the employee (landlord) is to establish such a fee in the contract that would include the sum of transport tax.

Then actually tax will be paid at the expense of the organization (tenant), and the entire amount of the rent can be included in the expenses of the organization.

Property tax. The rented car is not the property of the organization. So, already on this basis does not need to pay property tax. But even if the company will buy a car, it is not necessary to count with its cost tax. After all, from January 1, 2013, all the movable fixed assets of property tax are not subject to (sub. 8 p. 4 of Art. 374 of the Tax Code of the Russian Federation). That is, including cars.

Example

In January, the manufacturing company Master manufacturing company (tenant) concluded with the head of the shop Volkovov V. K. (Lessor) a vehicle lease agreement without a crew. The term of the contract - from February 1 to July 31, 2015.

The rental object is a passenger car. It is rented for shipping products to the organization's warehouse. Cost of car - 215,000 rubles. The monthly rent for the car is 14,000 rubles.

The income tax "Master" pays monthly.

The amount of rent is every month during the term of the contract is included in the tax base of personal income tax. Standard deductions for NDFL Volkov are not provided.

Contributions for compulsory pension (social, medical) insurance and insurance against accidents and caregings with the amount of rent are not credited.

The accountant made such entries.

In January:

Debit 001.

- 215 000 rubles. - Accepted on off-balance accounting a car leased (based on the act on acceptance-transmission of the vehicle).

Monthly from February to July inclusive:

Debit 25 Credit 76

- 14 000 rubles. - written off the rental fee of the employee's personal car;

Debit 76 Credit 68 subaccount "Calculations for NFFL"

- 1820 rub. (14,000 rubles. × 13%) - CPU has been retained;

Debit 76 credit 50

- 12 180 rubles. (14 000 - 1820) - the fee for renting a personal car employee is paid.

When calculating the income tax accountant "Master" monthly during the period when the car goes rent from the employee, reduces the tax base by 14,000 rubles.

Simplified. The tax base of organizations on the simplist, which pay income tax, rent payments do not reduce.

Organizations on simplified, which pay a single tax on the difference between income and expenses, may include the costs that reduce the tax base:

rental amounts (sub. 4 p. 1 Article 346.16 of the Tax Code of the Russian Federation);
the cost of fuel and other costs associated with the operation of the leased car (sub. 12 p. 1 of article 346.16 of the Tax Code of the Russian Federation).

Costs can be recognized only after the factual payment (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

All expenses should be documented (clause 2, Article 346.16, paragraph 1 of Art. 252 Tax Code of the Russian Federation, the letter of the Ministry of Finance of Russia of February 1, 2006 No. 03-11-04 / 2/24).

Example

Alpha LLC applies simplified and pays a single rate at a rate of 15 percent.

In January, the organization concluded with the driver of the wheel Yu. I. The vehicle lease agreement without crew. The term of the contract is one year. The rental object is a passenger car. The monthly rent for the car under the contract is 12,300 rubles.

The entire amount of payments accrued by the wheel under the lease agreement is included monthly in the tax base of personal incipping NDFL. Standard tax deductions are not provided to him.

The monthly amount of personal income tax from the income of the wheel will be:

12 300 rubles. × 13% \u003d 1599 rub.

Contributions for compulsory pension (social, medical) insurance and insurance against accidents and caregings with the amount of rent are not credited. When calculating a single tax, the accountant reduces taxable revenues on the amount of costs associated with the car rental, in the total amount of 12,300 rubles.

ENVD Tax base of organizations - ENVD payers The costs associated with a car rental from an employee do not reduce. This is explained by the fact that UNVD is calculated based on the imputed income (paragraph 1 and 2 of Article 346.29 of the Tax Code of the Russian Federation). And he does not depend on the company's expenses.

General system + UTII. The costs associated with the rent and the operation of the rented car of the employee, consider according to the rules of the tax regime used for the activities in which the employee is busy.

The organization can simultaneously use the rented car in activities, taxable ENVD, and activities on the general tax system in this case, the costs associated with the rental and operation of the leased car must be distributed. Such an order was established by paragraph 9 of Article 274 and paragraph 7 of Article 346.26 of the Tax Code of the Russian Federation.

Often, employees use personal vehicles on the company's benefits. How to make a vehicle lease agreement correctly

06.09.2011
Magazine "Calculation"

Without registering

The car rental agreement is governed by Articles 642-648 of the Civil Code ("Rent a vehicle without providing services for management and technical operation, or simpler:" Rent without crew "). According to GC, such an agreement should be concluded in writing, regardless of its term, but register it, unlike the lease agreement, the lease of real estate is not necessary.

The most attractive condition for the company in a form of cooperation with the driver on a personal car is spelled out in Article 646 of the Civil Code: "Unless otherwise provided by the Treaty of Lease of a vehicle without a crew, the tenant carries the cost of maintaining a leased vehicle, its insurance, including their liability insurance, and Also expenses arising from its operation. " Expenses due to operation are not only fuction; This is a washing, and that, and the current repair, and insurance, and compensation for harm caused by the car. However, the parties can redistribute responsibilities for the maintenance and operation of the leased car at their discretion. It is enough to register in the contract who carries any expenses.

In order for the contract, it is necessary to comply with a number of conditions on the contract by controlling authorities. In our opinion, the conclusion of the contract must be preceded by an order in which the need for leases (for example, ensuring uninterrupted work of any of the company's services, etc.) and is instructed by a lawyer or other responsible person to prepare a draft treaty.

Recall that only his owner or a person authorized by law or the owner (Art. 608 of the Civil Code of the Russian Federation) is entitled to rent property. This means that in order to recognize the tenant's expenses, an employee who comes to rent his car must submit the organizations to the documents confirming his right to hold the car. Such paper is a vehicle passport (TCP). During the period of the lease agreement, a copy should be kept in the company.

In addition, an employee must transfer to the company:

certificate of car registration;
technical inspection coupon;
insurance policy, if the risks insured the employee himself.

After edition of the order and determining the candidate of the landlord, the parties coordinate the lease conditions and make up the contract.

The contract must necessarily contain the following data:

machine brand;
year of issue;
color;
body number and engine;
state registration number.

If this data is missing in the lease agreement, then it is not considered concluded (part 3 of Art. 607 of the Civil Code of the Russian Federation). Also, the parties indicate replacement cost The car at the time of his transfer to the leaser. It is determined by agreement.

The contract should register the procedure, conditions and deadlines for making the rent. As a rule, it is made monthly in the form of a fixed payment (sub. 1 part 2 of Art. 614 of the Civil Code of the Russian Federation). It is possible to establish another order, for example, depending on the time of operation, the mileage, the number of departures (Art. 614 of the Civil Code of the Russian Federation). If the rent is established in a solid amount, its size may vary only by agreement of the parties and no more than once a year (part 3 of Art. 614 of the Civil Code of the Russian Federation).

When the car is transferred, an act of receiving and transmission is made. It can be issued arbitrarily or use form No. OS-1, approved by the decision of the State Statistics Committee of January 21, 2003 No. 7. In the act, it is necessary to specify the characteristics of the transmitted car, its consistent cost, mileage, and technical condition according to the results of the inspection. Return of the rental car employee is also issued as an act on the reception-transmission of the facility of fixed assets.

Tax consequences

In accordance with subparagraph 10 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, the rent is made to the costs to determine the taxable base, therefore it is very attractive to increase it. However, there is a position of the Ministry of Finance on this issue. The agency believes that "when deciding on the amount of rental per car, the organization should be guided by the prices established in the region" (the letter of the Ministry of Finance of August 19, 2005 No. 03-11-04 / 2/52). In practice, determine market value It will be difficult, and for the organization in this case it is important that, in accordance with paragraph 6 of Article 108 of the NK, the obligation to proof circumstances indicating the fact of the tax offense and guilt of the person in its commitment is imposed on the tax authorities. All faceless doubts about the guilt of the face are interpreted in his favor.

When calculating income tax, the rent is taken into account in the amount of actual costs as part of other expenses related to production and implementation (sub. 10 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation). The date of reflection of the rent is the day of calculations provided for in the contract, or the last day of the reporting period (sub. 3 of paragraph 7 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation).

Profit tax reduces reasonable (cost-effective) and documented expenses made to carry out activities aimed at obtaining income (paragraph 1 of article 252 of the Tax Code of the Russian Federation). Economic justification is easy to substantiate - it is indicated in the order mentioned above.

Documents confirming the use of a leased vehicle in the production activities of the tenant organization, the WFNS letter in Moscow on April 30, 2008 No. 20-12 / 041966.1 Named:

order of the head of the organization on the consolidation of leased cars for employees;
applications for the use of leased cars;
copies of travel sheets that allow you to determine the regularity of use, as well as the route of the car and the time of their operation.

Particularly pointed your attention on the design of travel sheets, since this document will be justified for different expenses. There is an order of the Ministry of Transport of September 18, 2008 No. 152, which establishes compulsory details and the procedure for filling out travel sheets.

In a letter dated August 25, 2009 No. 03-03-06 / 2/161 Representatives of the financial department outlined their position: a travel sheet containing mandatory details approved by the above order may be an acquittal document. The unified form of this document is also not canceled, approved by the State Statistics Committee of November 28, 1997 No. 78. Thus, the Tenant has a choice:

either apply typical inter-sectoral forms of travel sheets approved by the State Statistics Committee on November 28, 1997 No. 78, with a special control of the presence of details in them, named in the order of the Ministry of Transport No. 152 (allowed to supplement the unified forms necessary requisites);
either develop their own form path sheet In compliance with the requirements of the order of the Ministry of Transport No. 152 (see Art. 9 of Law No. 129-FZ).

Do not forget to confirm

The costs of maintenance and operation of the car can be confirmed by the following documents:

path sheets (a letter of the Ministry of Finance of August 25, 2009 No. 03-03-06 / 2/161);
talons for gasoline, invoice invoices and commodity overhead issued by the fuel company;
cards and contracts with the oil company for servicing the organization of the organization at its refueling; Reports holder fuel card On the movement of fuel;
cash checks;
acts made repair work, defective statement, estimates of work, overhead, order-outfits, etc.;
receipts of the established sample payment of parking services, car wash, etc. (A brand and state registration number of the machine, which was serviced in the CCT or Commodity check check, must be indicated (SFNS letter
in Moscow of April 12, 2006 No. 20-12 / 29007).

To confirm insurance costs, you will need:

car insurance contract;
a copy of the license of the insurance company to carry out this type of insurance;
the receipt for the insurance premium (contribution) (Form No. A-7), approved by the order of the Ministry of Finance of May 17, 2006 No. 80N, - in cash settlements (Letter of the UFNS in Moscow of June 13, 2007 No. 22-12 / 056558);
Cash checks and checks issued when performing operations using plastic cards.

Car owner pays ...

From payments to individuals, produced in connection with the action of a car rental agreement without a crew, NDFL is subject to:

rent in favor of the landlord (sub. 4 p. 1 of Art. 208 of the Tax Code of the Russian Federation);
the driver's salary of the rented car (sub. 6 p. 1 of article 208 of the Tax Code).

Accounting amounts are not an income of an individual, therefore are not an object of NDFL.

The tenant in this case acts as a tax agent. He must keep the tax and pay it to the budget no later than the day of the actual receipt of money in the bank on the payment of rent or the day of its transfer to the employee's account (sub. 1, 4 and 6 of Art. 226 of the Tax Code of the Russian Federation).

Relationships related to calculation and payment of insurance premiums are governed by law of July 24, 2009 №212-ФЗ "On insurance contributions to the Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Fund for Compulsory Medical Insurance and Territorial Mandatory Medical Insurance Funds. "

According to Part 1 of Article 7 of the Law of July 24, 2009 No. 212-ФЗ, the object of taxation by insurance premiums recognize payments and other remuneration accrued by payers of insurance premiums in favor of individuals on labor contracts and civil law agreements, the subject of which is the performance of work, Services (with the exception of remuneration paid to persons specified in Part 1 of paragraph 2 of Art. 5 of the Law of July 24, 2009 No. 212-FZ), as well as under the author's order agreements, agreements on the alienation of the exclusive right to works of science, literature , arts, publishing license agreements, licensed contracts for the provision of the right to use the work of science, literature, art.

Based on Part 3 of Article 7 of the Law of July 24, 2009 No. 212-ФЗ payments and other remuneration made under contracts related to the transfer to the use of property (property rights) do not refer to the object of taxing by insurance premiums.

Consequently, the rent paid by the employee under the vehicle rental agreement without a crew is not an object of taxing by insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and due to motherhood, for compulsory medical insurance. Ministry of Health and Social Development in his letter dated March 12, 2010 No. 550-19 Supported this point of view.

Similar articles: