Selections from magazines to the accountant. Selections from magazines for an accountant Useful tips for those who are looking for shift jobs with paid travel

The Russian Federation is a very large country, while it is not evenly populated, and there are not favorable working conditions everywhere, and therefore employers need to recruit employees in remote places or in areas with severe climatic conditions, using a rotational method.

Shift work is a special form of labor organization outside the place of permanent residence of workers, in cases where their daily return to the place of permanent residence cannot be ensured. Chapter 47 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation) is devoted to the peculiarities of regulating the labor of persons working on a rotational basis.

Organization of work on a rotational basis

As a rule, the shift method of work is used in cases where it is not economically feasible for workers to return to their place of permanent residence (home) every day. The shift method can also be introduced to reduce the construction, repair or reconstruction of industrial and social facilities in uninhabited and remote areas or areas with special climatic conditions, if the area where the work is performed is not provided with labor resources.

The shift method is used when the place of work is significantly removed from the place of permanent residence of employees or the location of the employer. During the period of work, shift personnel (workers) live in shift camps specially created by employers and return to their permanent place of residence at certain intervals. Accommodation of personnel in shift camps during the period of rest between shifts is prohibited, and the employer is obliged to ensure the departure of employees to their permanent place of residence after the expiration of the shift.

Employers may not create shift camps, but pay for the accommodation of shift workers in hostels or other residential premises owned by a third-party organization (Article 297 of the Labor Code of the Russian Federation).

The legislator determined that a shift is considered a total period, including the time of work at the facility and the time between shifts of rest (Article 299 of the Labor Code of the Russian Federation). In this case, the duration of the watch should not exceed one month. In exceptional cases, at individual facilities, the duration of the shift may be increased by the employer up to three months.

Costs for the transportation of employees with a rotational work method

Travel expenses for employees on a rotational basis can be divided into types, this division affects the procedure for taxation, cost accounting.

The types of expenses can be divided into:

Who bears direct costs:

– the organization independently purchases tickets

- compensates the employee for the cost of tickets purchased by him

Delivery stages:

– from the place of collection (from the location of the employer) to the place of work (and vice versa).

– from the place of residence to the collection point (and vice versa)

Travel expenses from the place of collection or from the location of the enterprise (employer) to the place of work on a rotational basis, the employer can take into account as part of other expenses associated with production or sales. In the same way, it can also take into account the cost of travel for an employee from his place of residence to his place of work on a rotational basis (subclause 12.1, clause 1, article 264 of the Tax Code of the Russian Federation). It is important not to confuse with delivery from the place of residence to the place of collection. Sometimes the meeting at the collection point loses its meaning. After all, it used to be a shift method that was typical for working in hard-to-reach areas or areas with difficult natural conditions (in particular, the Far North), now ordinary types of work are also organized on a rotation basis, if it is beneficial to the employer, this position is set out in the Decree of the Federal Antimonopoly Service of the Moscow Region dated 08.07 .2008 No. КА-А40/6130-08.

But, in order to take into account the cost of travel for an employee on a rotational basis, such expenses must be provided for by a collective agreement. This was once again reminded by financiers from the highest financial department in a letter from the Ministry of Finance of Russia dated May 16, 2013 No. 03-03-06 / 1/17142. This applies both to delivery costs, when travel is organized by the employer, and to reimbursement costs to the employee for the cost of tickets purchased by him.

At the same time, it should be noted that according to labor legislation, there may not be a collective agreement in an organization, this follows from Art. 21, 22 of the Labor Code of the Russian Federation. What to do in this case, is it possible to include in the composition of expenses when calculating income tax the expenses for the travel of employees in the absence of a collective agreement? Yes, you can, but the condition on the use of the rotational method and, accordingly, on the delivery of the employee to the place of work should be indicated to the parties in the tour agreement, this position is set out in a rather old letter from the Ministry of Finance of Russia dated July 12, 2005 No. 03-05-02-04 / 135 , but so far no other point of view has been presented.

The organization is not obliged to compensate the expenses for the travel of employees from the place of residence to the collection point (and back) (decision of the Supreme Court of the Russian Federation of December 17, 1999 No. GKPI 99-924), respectively, the organization cannot take into account such expenses according to the rules of subpara. 12.1. paragraph 1 of Art. 264 of the Tax Code of the Russian Federation. At the same time, if the organization has paid such expenses, then regardless of the applied taxation system, personal income tax must be withheld from the amount of compensation (clause 1 of article 210, clause 2 of article 211 of the Tax Code of the Russian Federation).

Is it possible to deduct "input" VAT

If the organization independently purchases tickets, then VAT deduction is possible if there is an invoice (clause 1, article 172 of the Tax Code of the Russian Federation). If the ticket is paid in cash, an invoice will not be issued to the employee. And the ability to accept VAT for deduction on the basis of a strict reporting form (ticket) with an allocated amount of tax in the legislation is provided only for business trips (clause 18 of the Rules for Keeping a Purchase Book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). However, in a letter dated October 10, 2008. No. 03-07-11 / 333 The Ministry of Finance of Russia recognized that when paying employees working on a rotational basis for the cost of travel tickets, an organization can accept tax deductible on the basis of a ticket with a dedicated VAT amount.

If an organization compensates an employee for the cost of tickets purchased by him, do not accept VAT for deduction. In this case, one of the conditions for deducting the "input" tax is not met - the registration of assets for which the deduction is applied (paragraph 2, clause 1, article 172 of the Tax Code of the Russian Federation).

Travel expenses on a rotational basis as part of wages

Travel expenses can be considered as labor costs, such an option is set out in the letter of the Ministry of Finance of Russia dated January 10, 2008 No. 03-04-06-02 / 2. The letter states that expenses can be taken into account not only on the basis of subparagraph 12.1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, but also as labor costs in accordance with Art. 255 of the Tax Code of the Russian Federation). These, in particular, include accruals of a compensatory nature related to the mode of work and working conditions (clause 3 of article 255 of the Tax Code of the Russian Federation).

But in this case, it must be borne in mind that, in accordance with Art. 41 of the Tax Code of the Russian Federation, income is defined as an economic benefit in cash or in kind, taken into account if it is possible to assess it and to the extent that such benefit can be assessed, and determined for individuals in accordance with Ch. 23 “Tax on personal income” of the Tax Code of the Russian Federation.

According to paragraph 1 of Art. 210 of the Code, when determining the tax base, all incomes of the taxpayer received by him both in cash and in kind are taken into account.

Payment for the taxpayer (in whole or in part) by organizations of goods (works, services) in his interests in accordance with paragraphs. 1 p. 2 art. 211 of the Code is recognized as income received by the taxpayer in kind.

Thus, payment by the organization of tickets (railway, air) for employees or reimbursement to employees of the cost of the flight from the place of residence to the place of assembly or from the place of residence to the facility and back is recognized as income of employees received in kind.

Accordingly, the cost of these air tickets paid by the organization is subject to taxation on personal income tax in the prescribed manner.

And if the costs with equal grounds can be attributed simultaneously to several groups of expenses, the enterprise has the right to independently determine which group it will attribute them to (clause 4 of article 252 of the Tax Code of the Russian Federation). Thus, compensation payments can be taken into account as labor costs. An additional condition is also in this case that these payments must be provided for by an employment or collective agreement.

Responsibilities:

Drive mining dump trucks, transporting soil at construction sites outside of public roads.

Follow the operation manual for mining dump trucks, follow the instructions for the operation and maintenance of the dump truck.

Carry out maintenance, minor repairs and elimination of malfunctions of the serviced transport that occurred during operation on the line, which do not require disassembly of the mechanisms.

Carry out the supply of vehicles for unloading and loading cargo and control the loading, placement and securing of cargo in the car body.

Maintaining equipment in good condition.

Requirements:

Proven work experience of at least 1 year on imported equipment.

Ability to plan rocky, loose soil under the mark.

Experience in a rock quarry preferred.

It is obligatory to have a valid tractor driver's license and a category giving the right to drive a specific self-propelled machine (depending on the power of the self-propelled machine).

It is desirable to have a special mark in the certificate of state technical supervision or a copy of the certificate of training in the training center for a specific self-propelled machine or a certain type of self-propelled machines.

In operation:

Mining dump trucks BELAZ 7540-B, 7547 (capacity 30-40 tons), Doosan Moxy MT 41/

Working conditions:

Work in one of the largest enterprises in the Russian Federation;

Regions of work: Murmansk Oblast (shifts a 60/30), Yamalo-Nenets Autonomous Okrug, Salekhard (shifts a 45/45);

Official employment, according to the Labor Code of the Russian Federation, full social. package;

Stable white wages. Transfer of wages to the employee's personal card opened in any bank (white salary, without delay);

Working hours: day shift from 8:00 to 18:00, night shift from 20:00 to 06:00.

Accommodation at the expense of the organization in the shift camps of the enterprise located within the construction site. Residential mobile buildings for 5, 6 people, dormitories in capital execution rooms from 6 people.

In shift settlements there is a bathhouse, which works daily, in buildings - dormitories there are showers.

Free linen change once every 7 days;

Organized three meals a day in the canteen of the camp (breakfast, lunch, dinner).

Assortment of hot dishes 3-5 types. At night, hot food is delivered to the place of work.

The cost of meals is deducted from the employee's salary based on the results of the actual hours worked, the average cost of meals (breakfast, lunch and dinner) per person per day from 150 rubles, the company compensates the employee for meals in the amount of 45 rubles per day.

Payment for travel to and from the place of work for the period of time off between shifts at the cost of a reserved seat car of an express train, in some cases payment for air transport is possible;

Issuance of PPE and a set of overalls in accordance with established standards.

The specified salary (accrual with personal income tax) for 30 days, subject to the qualitative implementation of planned norms (KTU).

Metro: Revolution Square

Employment: shift method

Salary: 130000 . . . . .

It is no secret that the highest salaries are paid in the regions of the Far North, the Far East, Yakutia, Urengoy and some other settlements and localities in Russia. People come here to work from all over the country and neighboring countries - citizens of Ukraine, Moldova, Uzbekistan, Tajikistan and Kyrgyzstan do not refuse income. As a rule, it is beneficial for the employer to hire workers who are ready to work on a rotational basis. Meanwhile, air and rail tickets are becoming more expensive every year, and sometimes travel to and from work requires an amount of money that exceeds the amount of the future monthly salary. That is why job seekers are looking for vacancies where, according to the terms of employment, employees are compensated for travel to the place of work.

Compensation for travel to the place of work for shift workers

Before you deal with the reimbursement of travel costs, you should find out on what basis the payment of tickets is made. To do this, we need to consider separate "geographical" concepts. When it comes to compensation for travel, terms such as place of residence, place of gathering and place of work as a shift are mentioned. So, the place of collection is understood as a predetermined point at which the shift workers gather for joint dispatch to the enterprise. There are no difficulties with the place of residence and place of work.

The law requires employers to transport employees in an organized manner from the location of the company or from the place of collection to the place of work and back by economically viable means of transport. The legislator does not say anything specific about the collection points, and therefore the collection point is determined by the employer independently.

For example, for a trip to an enterprise in Yakutia to work on a rotational basis, a company office located in Moscow can be approved as a collection point.

Options for how travel allowance to work can be paid

Compensation for travel at the place of work on a rotational basis can be paid in different ways, depending on the place of collection and the location of the enterprise. So, the fare can be paid:

From the place of gathering of employees to the place of work and back- such payment of travel is mandatory, established at the legislative level.
From the place of residence of the worker to the place of collection and back. This procedure for paying compensation can be approved by the employer at will - the conditions are fixed in the employment contract and reported in the vacancy. Typically, applicants are primarily interested in this particular fare option.
From the place of residence of the employee to the place of rotation. As a rule, such a procedure for travel compensation is offered to residents of the regions who wish to get a job as a shift in the capital as cleaners, security guards and workers.

How is compensation paid for travel to the place of work on a shift

It happens that an agency or, for example, a student union is engaged in the recruitment of employees. Then it is the sender who is responsible for the compensation. If the workers get a job as a shift on their own, as a rule, they buy tickets at their own expense, and then receive compensation.

When an employee arrives at the enterprise, he presents the purchased tickets to the accounting department of the enterprise or its financial department, and the employee of the company assigns him a compensation amount in the amount of the full fare. Moreover, if the road from the place of collection to the place of employment is paid, the employee who arrived on the watch has the right to demand payment at the daily tariff rate for each day spent on the road. At the same time, if he was forced to stay somewhere through no fault of his own, this time will also be paid.

Depending on the procedure for making payments at the enterprise, the money for travel can be handed out according to the payroll or transferred to the employee’s bank card.

Compensation for travel to the place of work from the first watch

Since it is not known in advance whether a potential employee overestimates his strength, and whether he is really ready to perform hard work on a rotational basis, employers refuse to compensate for travel until the first shift. Jobs usually offer "fare after the first watch" and this is based on the law. When an employee shows his best side and proves that he is ready to work throughout the entire shift, and not 2-3 days, he deserves the right to travel compensation in future periods.

Legislative acts on the topic

Common Mistakes

Mistake: The applicant requires compensation for his travel to the place of work on a rotational basis and back from the first shift.

Recently, the concept of shift method has become more common. If earlier people left Moscow in search of work on the construction sites in Siberia and the North, today there are many vacancies in this rapidly developing center of Russia. Workers come to build industrial facilities, houses, to lay utilities. People from the CIS countries and even far abroad come here, and in most cases there is work for everyone. Most often, people are looking for shift work in Moscow with accommodation and meals provided directly by the employer, as it is convenient when work and housing are located on the same territory.

Nowadays, people of different sexes, different professions come to work on a shift in Moscow, who cannot find work in the places where they live. More and more people with good incomes are appearing in the capital, and therefore a shift job in Moscow with accommodation is suitable for a housekeeper, a gardener or a nanny. Using our site, these people have the opportunity to contact direct employers and find a job to their liking among fresh vacancies. Many come to Moscow to earn more money, but the cost of living and eating in a big city is quite high and can be more than half of the earnings, employers who provide shift work with accommodation in Moscow provide housing for free, which provides significant savings for workers.

Dear job seekers, please apply to the vacancies you like, send your resume, provide positive feedback from your previous jobs, and you are guaranteed to get a good job.

M.G. Moshkovich, lawyer

Payment of travel for shift workers to the place of work: what about taxes?

The topic of the article was suggested Violetta Vysevkova, Nizhnevartovsk.

Soviet labor standards obligated employers to provide shift workers with a way to and from their place of work. However, today the shift method is no longer applied in the same way as before, which is why there are some difficulties with taxation, which we will consider. In addition, at the request of our reader, we will touch on specific problems with shift workers coming from Ukraine. The current political situation has led to the fact that they have to get to our country "on the messenger", namely through Moldova or Belarus. Yes, and collection points change all the time, because it is not known exactly how the employee will get there again.

What makes up the road to the watch

The shift method of labor organization is used in cases of a significant distance between the place of work and the place of residence of employees and (or) the location of the organization. Art. 297 of the Labor Code of the Russian Federation. Workers engaged in such work cannot return home every day. During the shift period (usually a month), they live near the facility where they work, in a specially created shift camp, provided hostel, etc., and employers pay for their travel to the place of work.

Fare payment options are as follows:

<или> from collection point to work and back. The gathering place is the location of the organization or another place determined by the administration where employees must arrive for further dispatch to the watch. Delivery of workers from the place of assembly to the place of work and back is obligatory for the organization clause 2.5 of the Basic Provisions, approved. Decree of the USSR State Committee for Labor, the Secretariat of the All-Union Central Council of Trade Unions and the USSR Ministry of Health of December 31, 1987 No. 794 / 33-82 (hereinafter - the Basic Provisions); Art. 423 of the Labor Code of the Russian Federation;
<или> from the place of residence to the place of assembly (and vice versa) and from the place of assembly to work (and vice versa). There are few people willing to work at remote sites, so organizations often attract nonresident or even foreign workers. At the same time, many employers also pay for their travel from home to the gathering place. By law, this is not necessary; such compensations are prescribed in local regulations, collective and (or) labor contracts.

Payment by the employer of the road from the place of residence was once provided for by the clause 2.5 of the Basic Provisions. This provision is not currently in effect. Decision of the Supreme Court of December 17, 1999 No. GKPI 99-924. However, in the opinion of the SAC, this does not mean that the employer is not entitled to reimburse travel expenses from the place of residence voluntarily;

<или> from place of residence to place of work and vice versa. Sometimes the meeting at the collection point loses its meaning. After all, it used to be a shift method that was typical for working in hard-to-reach areas or areas with difficult natural conditions (in particular, the Far North). That is, workers simply could not come to such an object on their own. And now, regular types of work are also organized in the order of rotation, if it is beneficial for the employer. So, the court, considering the dispute about the arrears on the UST, recognized the lawful use of the rotational method for organizing the cleaning of Moscow streets by visitors from other regions of Russia and Decree of the FAS MO dated 08.07.2008 No. КА-А40/6130-08. In such cases, the collection point is not needed, employers immediately pay for the way from home to work.

Let us now consider how the road payment is taken into account in taxation.

Taxation of travel expenses

income tax

The Tax Code explicitly states that the costs of delivering shift workers from the place of residence (collection) to the place of work and back are taken into account as part of other costs associated with the production and sale of sub. 12.1 p. 1 art. 264 Tax Code of the Russian Federation. It does not matter whether the organization buys tickets itself or compensates employees for the costs. The main thing is that the corresponding obligation of the employer is provided for by the collective agreement m sub. 12.1 p. 1 art. 264 of the Tax Code of the Russian Federation; Letters of the Ministry of Finance dated May 16, 2013 No. 03-03-06/1/17142, dated June 30, 2011 No. 03-03-06/1/384 (p. 2).

But what if there is no collective agreement in the organization? After all, its presence is not required. Then the procedure for paying delivery costs must be reflected in the employment contract with the shift worker. Letter of the Ministry of Finance of July 12, 2005 No. 03-05-02-04/135.

Thus, the organization can take into account the costs of travel in the "profitable" expenses in any case.

personal income tax and contributions

Payment of travel expenses to the place of work can be considered as compensation for expenses associated with the performance of labor duties. Art. 164 Labor Code of the Russian Federation. It is mandatory for the employer:

in the part "collection point - watch" - by virtue of the normative act a clause 2.5 of the Basic Provisions; Art. 423 of the Labor Code of the Russian Federation;
in terms of "house - collection point" or "house - watch" - by virtue of a local regulatory act, a collective or labor agreement.

Therefore, personal income tax and insurance premiums (including "unfortunate") should not be here paragraph 3 of Art. 217 of the Tax Code of the Russian Federation; sub. "and" p. 2 h. 1 art. 9 of the Law of July 24, 2009 No. 212-FZ (hereinafter - Law No. 212-FZ); sub. 2 p. 1 art. 20.2 of Law No. 125-FZ of July 24, 1998 (hereinafter - Law No. 125-FZ).

However, the Ministry of Finance expressed a different opinion. He considered it possible not to tax only the fare from the place of collection, and even then, on the condition that the workers are not able to reach the destination point on their own (due to the inaccessibility of the object). And payment for the road from the place of residence to the place of assembly (or directly from the place of residence to work) is the income of the employee in kind e Letters of the Ministry of Finance dated February 26, 2013 No. 03-04-06 / 5379, dated April 24, 2008 No. 03-04-06-02 / 41.

We turned to the officials with questions, and this is what they explained to us.

FROM AUTHENTIC SOURCES

Department of Social Insurance Development of the Ministry of Labor of Russia

“Insurance contributions to the funds (including “for injuries”) are not subject only to the payment for the travel of a shift worker from the collection point to the place of work. Since such expenses are recognized as compensation payments established by Art. 302 of the Labor Code of the Russian Federation sub. "and" p. 2 h. 1 art. 9 of Law No. 212-FZ; sub. 2 p. 1 art. 20.2 of Law No. 125-FZ. And if the organization pays for shift workers to travel from their place of residence to work and back, then insurance premiums must be charged on the cost of travel. paragraph 1 of Art. 7 of Law No. 212-FZ; paragraph 1 of Art. 20.1 of Law No. 125-FZ, since such compensation is not provided for in the Labor Code and this payment will be considered as a payment in favor of the employee within the framework of labor relations.

Recall that direct payment for travel from the collection point is provided for by Soviet rules and clause 2.5 of the Basic Provisions. And Art. 302 of the Labor Code of the Russian Federation regulates the procedure for paying allowances and other guarantees for work on a rotational basis.

FROM AUTHENTIC SOURCES

Counselor of the State Civil Service of the Russian Federation, 1st class

“ The law does not oblige the employer to provide and pay for the travel of shift workers from the place of residence to the place of assembly or from the place of residence to the place of work. Therefore, such payment or reimbursement to employees of the cost of travel is recognized as income of the employee received in kind. sub. 1 p. 2 art. 211 Tax Code of the Russian Federation. Compensation payment not subject to personal income tax is only payment for travel from the place of collection to the place of work. paragraph 3 of Art. 217 Tax Code of the Russian Federation” .

Nevertheless, the EAC has recently come out in defense of employers Resolution of the Presidium of the Supreme Arbitration Court dated April 8, 2014 No. 16954/13: additional guarantees and compensations established in the organization become mandatory for the employer. Therefore, the payments provided for, for example, by the collective agreement to reimburse the payment for the travel of shift workers from home to the collection point and back are compensatory, are not included in the wage system and should not be subject to insurance premiums. As an additional argument, the SAC referred to the procedure for accounting for such expenses in the taxation of profits. As we have already said, the cost of transporting employees from their place of residence to their place of work is other expenses, not labor costs.

This dispute concerned the arrears in insurance premiums in respect of payment for the travel of shift workers to their place of work in the regions of the Far North. However, the formulated position is, in fact, universal, you can refer to it in the case of FSS claims for “injury” contributions, as well as tax claims for personal income tax.

If a shift worker travels from Ukraine

All of the above applies to organizations that employ citizens of Ukraine on a rotational basis.

As for the collection point, it is determined by the administration clause 2.5 of the Basic Provisions, and nowhere does it say that the collection point should be one. Therefore, if an employee can travel in different ways, then think over all the possible points and fix them:

<или>in the local regulatory act on work on a rotational basis Art. 297 of the Labor Code of the Russian Federation;
<или>in labor contracts with shift workers.

The main thing is that the employee has time to arrive at the collection point on the day indicated in the schedule. After all, it reflects the time spent on the way from the place of assembly to the place of work on the watch. Art. 301 of the Labor Code of the Russian Federation. And the shift work schedule should be:

agreed with the trade union (if there is one in the organization) as LNA Art. 372 of the Labor Code of the Russian Federation;
brought to the attention of employees no later than 2 months before its entry into force.

It should also be noted that there is some risk for those organizations that pay for the travel of shift workers in a roundabout way (Ukraine - Moldova - Russia or Ukraine - Belarus - Russia). If the cost of a round trip will differ significantly from the cost of a direct one, then the tax authorities may pay attention to this nuance during an on-site audit.

As a rule, in such cases, inspectors need at least some document justifying why the employee was not traveling on a direct flight, but bypassing it (certificate of canceled flights, closure of air or railway communications, etc.) If there is no such document, then the fare can be excluded from “profitable” expenses (based on economic inexpediency and paragraph 1 of Art. 252 Tax Code of the Russian Federation). In this regard, the following can be recommended:

each time take written statements from employees explaining why they left Ukraine in this way. But for the time being, it is not necessary to show them to the tax authorities, only if questions arise;
record information about the cost of tickets "in a straight line" - in case the inspectors cannot be convinced of the reasonableness of the costs. Then insist that only the difference be deducted from the expenses, and not the entire amount of the fare.

If you use a rotational method, remember that the procedure for its application in an organization must be regulated by a local regulation. And be sure to prescribe all types of compensation to the shift worker in the collective or labor agreement.