Until what age do they give gifts for children at work? New Year's gifts for children: for the garden, school and with your own hands. Up to what age are children's gifts for the New Year from the organization required by law? Age of children to receive New Year's gifts

New Year holidays- time for gifts. And employers often adhere to this good tradition by giving gifts to the children of employees. We will talk about the tax consequences of giving children's gifts and their accounting in our consultation.

New Year's gifts for employees' children: taxation

The cost of gratuitously transferred property is considered an expense not taken into account for profit tax purposes (clause 16 of Article 270 of the Tax Code of the Russian Federation). Therefore, for those transferred to the children of workers New Year's gifts Taxable income cannot be reduced.

It will not be possible to take into account New Year's gifts in expenses for the simplified tax system (Article 346.16 of the Tax Code of the Russian Federation).

For the purpose of calculating VAT, the transfer of ownership of goods free of charge is recognized as a sale (paragraph 2, paragraph 1, paragraph 1, article 146 of the Tax Code of the Russian Federation). Therefore, VAT must be charged on the market value of the transferred New Year's gifts (clause 2 of Article 154 of the Tax Code of the Russian Federation). Accordingly, input VAT on purchased gifts can be deducted if there is a properly executed invoice (clause 2 of Article 171 of the Tax Code of the Russian Federation).

Naturally, we are talking about a non-monetary gift. After all, the transfer cash VAT is not assessed (clause 1 of Article 146 of the Tax Code of the Russian Federation).

Personal income tax on children's New Year's gifts

If the transferred New Year's gifts are combined with other gifts transferred to the individual during calendar year, did not exceed 4,000 rubles, personal income tax does not need to be withheld (clause 28 of article 217 of the Tax Code of the Russian Federation). In this case, an individual is understood as an employee or the child himself, depending on who the transfer of the New Year’s gift is documented to.

Otherwise, if “gift” income exceeds 4,000 rubles per year, it will be necessary to withhold personal income tax from the immediate cash income of the individual recipient of the gift (including the day the gift is issued, if it is transferred in money).

Contributions from New Year's gifts

If a New Year's gift is given to an employee's child (or even to the employee himself as a representative of the donee), there is no need to charge insurance premiums, because the gift is not issued within the framework of labor or civil law relations (clause 1 of article 420 of the Tax Code of the Russian Federation, clause 1 of art. 20.1 of the Federal Law of July 24, 1998 No. 125-FZ).

If the recipient of the New Year’s gift is the employee himself, then in order to avoid claims from regulatory authorities, it is advisable for the employer to conclude a gift agreement with the employee. After all, the transfer of property under a gift agreement is not recognized as an object of taxation (clause 4 of Article 420 of the Tax Code of the Russian Federation).

An order for the distribution of New Year's gifts to children of employees can be issued in any form.

Accounting for New Year's gifts for employees' children

Let's look at an example of how to reflect in accounting the acquisition and transfer of children's New Year's gifts to employees, provided that the market value of 1 unit. gift is 2,500 rubles (including 18% VAT) and the transfer of gifts is not subject to personal income tax, since the cost of gifts did not exceed 4,000 rubles per employee during the year.

A wonderful tradition is to give gifts on New Year at work for the children of employees - has taken root in Soviet times. This procedure has not been abolished even now, although the norms and some provisions, especially the financial plan, have changed.

On the eve of the Christmas holidays, enterprises try to create high spirits and please employees and their children with sweet and pleasant New Year's gifts. Parents are often interested in questions: at what age do they give budget gifts from the organization to the child and until what age are they given New Year's gifts at the enterprise? Do they give New Year's gifts in maternity leave?

For New Year's gifts from the state, the age of the employees' children matters. In government agencies, free New Year's gifts are provided to children of employees up to the age of 14 by law. Private enterprises sometimes give gifts not only to all minor children, but also to the employees themselves. For example, these could be postcards, cups, pens, books, etc. Everything depends on the decision of management and funds.

For officially registered employees on maternity leave, Gifts are issued from the birth of the child. In the case when both parents work at the same enterprise, then each of them receives a gift for a child; for two children, respectively, a total of 4 gifts will be received.

The company has several options for purchasing gifts. This can be a wholesale purchase from one’s own funds from any trading company, the purchase of goods by transferring one’s funds to the account of non-profit organizations, as well as trade union financing and the use of funds from the Social Insurance Fund.

The first option involves the issuance of free gifts, which is accompanied by taxation on a general basis. Therefore, the management of organizations often turns to this type of financing as transfers to non-profit organizations.

Transfers of finances to non-profit organizations

In the period from mid-November to mid-January (from the 15th to the 15th), the company officially has the right to preferential financing for festive Christmas events and gifts for the children of employees. For this it is necessary to conclude an agreement with one of the non-profit organizations, which include trade unions, local self-government bodies (local self-government), government authorities, as well as state educational and cultural institutions. One of the conditions is to limit the budget value of the gift, which should not exceed the 8 percent norm established by law. living wage, and also a certain nomenclature included in the gift must be observed.

Who is entitled to gifts from social security?

The Social Insurance Fund provides free children's Christmas gifts a person who is socially insured and has a child under 14 years of age. These are parents, guardians, adoptive parents. Temporarily unemployed mothers who are on maternity leave until the child reaches 3 years of age, but have not terminated their employment agreement with the organization, as well as parents who work seasonally and have an employment relationship with the employer have the right to receive.

Employees who are caring for a child over 3 years old and are on leave without pay, as well as grandparents and other family members, except for the above, are not entitled to receive a gift. Persons who do not have documents confirming that they have young children under 14 years of age may also receive a refusal. You should pay attention to such a moment as the timing when the child turns 14.

A young child whose 14th birthday occurs after December 31 of the current year, but not earlier, can receive a gift.

New Year's gifts from the trade union

Enterprises that include a trade union organization shift the mission of presenting gifts to it. Union members who regularly pay dues are entitled to receive free gifts for their children. A child's New Year's gift from a union, including confectionery, domestic toys and fruits, cost, not exceeding 8% of the subsistence level or a gift, the value of which is no more than 50% of the established minimum wage. Exceeding the established rules and regulations is taxed as income in the form of fringe benefits.

Until what age do children receive New Year's gifts from the trade union? Since the age of the recipients’ children is not clearly specified in law, based on practice, trade unions usually give New Year gifts to young children whose age is determined Family Code, that is, not until adulthood (18 years old), but only until 14.

Children's corporate gifts for the New Year

New Year's gifts to children of employees from the employer can be presented as an additional benefit at the initiative of the management of a particular organization at the expense of their own funds and profits. In this case, the enterprise accepts decision on acceptable age limits, as well as the size and composition of the gift itself. Gifts to children for the New Year from the organization may include a non-standard set of sweets, fruits, as well as souvenirs and toys, equipped at the discretion of the directors. At most enterprises, it is customary to organize a festive banquet at the expense of the enterprise.

Before procurement, the director issues an order specifying the size of the goods and the amount allocated for the purchase (determined based on a pre-compiled estimate). The number of gifts is indicated on the basis of lists of employees with minor children submitted by the HR department.

The order also displays information about the retail outlet where purchases will be made and organizational issues, in particular the procedure for issuing gifts

An expense item such as purchasing gifts or organizing a corporate banquet is included in the tax bill. If the cost of the gift exceeds the 50% threshold of the minimum wage, then the excess amount is subject to personal income tax and military duty.

On the eve of the New Year, every child dreams of gifts. When until holiday dates With not much time left, parents should pay attention to the possibilities of getting a free present for their child. Let's consider what opportunities parents have and from which organizations they can receive New Year's gifts for children.

What age children are entitled to a New Year's gift from the organization

First of all, it is important to note that in the Russian Federation there is no single law or standard obliging enterprises and organizations to wish the children of their employees a Happy New Year or setting an age limit for this. However, on average, the age of children who receive gifts from their parents' work ranges from 1 to 14 years. Large companies with a stable financial position can voluntarily accommodate their employees and give gifts for children under 16, and sometimes up to 18 years of age.

Typically, a New Year's gift for employees' children consists of a variety of sweets.

New Year's gifts usually include sweets, chocolate, and fruit. Sometimes a decision is made to give books and toys according to the age of the children.

Options for receiving children's New Year's gifts

For working and non-working parents there are various ways receiving children's New Year's gifts.

Receiving gifts from the company

Each organization independently decides whether to give gifts to the children of employees. This decision is stated in the following documents: Charter of the enterprise, Regulations on the enterprise or Collective agreement. When applying for a job, an employee can immediately familiarize himself with these documents and find in them the answer to his question: whether his child is entitled to a New Year’s gift from the employer. Let's consider a few nuances:

• if both parents work at the same company, then a gift for the child is given to each of them;
• if a parent has two or more children, then a gift is given for each of them;
• employees who have official registration and are on maternity leave are also entitled to receive New Year's gifts from the moment the child is born;
• the employer is not obliged to give gifts to the children of employees working on a project or seasonal basis, it all depends on the organization, in such a situation it is better for the employee to contact his employer or trade union directly;
• if an employee plans to quit in December and the last working day occurs before the day of issuance of gifts, then the employer is not obliged to issue a children's New Year's gift on a general basis.

In addition to gifts, the employer can organize a holiday New Year's event for the children of employees, and parents collect money themselves for gifts.

At the festival, the invited Father Frost and the Snow Maiden will hand out gifts paid for by their parents to the children.

New Year's gifts to children of employees can be presented as an additional incentive at the initiative of management at the expense of the organization's own funds.

Receiving gifts from the union

If the organization includes a trade union, then employees who are members and pay dues have the right to receive New Year's gifts for children from 1 to 14 years of age (sometimes the age limits may be different, here it is worth referring to the statutory documents of a particular trade union). It is important to note that if the value of the gift does not exceed 8% of the established subsistence level, then it is not taxable for the recipient parents. Let's consider frequently asked questions:

• Can the trade union give out New Year's gifts for children? gift certificates to the store? Quite if it is provided for by the Regulations of a particular trade union.
• Are gifts from the trade union eligible for mothers on maternity leave without paying membership fees during this period? This issue is also regulated by the statutory documents. You should refer to the Collective Agreement or Trade Union Regulations.
• Can an employee who is a member of a trade union receive a gift for a child with whom he does not live together in a situation where his parents are divorcing? Yes, it can. However, unions do not control whether the parent gives this gift to the child.
• What to do if an employee regularly pays membership fees, but the union did not issue a New Year’s gift for the child, although the issue is provided for by the statutory documents? In this case, you can file a complaint with the Labor Inspectorate.

The creator of the “Collector’s World” channel on the Youtube portal made a detailed video review of the New Year’s gift received from the trade union. Judging by user comments, this gift can be considered a success.

Video: New Year's bag from the trade union

Receiving gifts from the Social Protection Fund

Certain categories of citizens who enjoy benefits are entitled to receive children's New Year's gifts from the state:

• parents with many children (if they have a certificate);
• single mothers (the certificate can also be obtained from the Foundation social protection);
• parents of a disabled child;
• parents who are both unemployed and registered with the employment center;
• mothers on maternity leave who did not work before the birth of the child and receive social benefits.

Preferential categories of citizens are entitled to receive children's New Year's gifts from social protection

In all of the above cases, the parent must submit an application to receive a gift to the district administration at the place of registration. Let's take an example of a question from a mother of many children asked in legal advice, and the lawyer’s answer on this issue:

Question from a user of the portal Pravoved.ru: Hello! Our family is recognized as low-income, that is, we receive free medicines, dairy kitchen and benefits up to 16 years. There are two children, I’m on maternity leave, my husband works, but it’s not enough for the subsistence level for four. Tell me, we are entitled to New Year's gifts from social services. protection?
Lawyer's answer: This issue is resolved at the local level. As a rule, New Year gifts are given out annually large families, low-income people, orphans, disabled people and those who have one parent. To do this, you need to contact the social protection authorities directly: either you can appear in person, or you can ask your question by phone to the Chelyabinsk Social Policy Committee.

Julia, Chelyabinsk

https://pravoved.ru/question/1846630/

Another important question: Can parents receive a gift for a child from several institutions at once? Let's look at the example of a question from a user of a legal portal and an answer from a specialist.

Question from a user of the portal Pravoved.ru: Hello, tell me, I have a disabled child, we were not given a gift for the New Year from social services. defense: they said that it was not allowed, since my husband had already been given a gift from the trade union at work. Is their answer justified?
Lawyer's response: Good afternoon! If it is established at the local level, then, of course, it is allowed. This is, I believe, an unfounded answer. It is best for you to submit a written application to the head of the local administration and the governor of the region or region to conduct an investigation into this fact and eliminate violations against you and the child. You are required to give a written answer and react.

Ekaterina, Krasnodar

https://pravoved.ru/question/1857262/

Thus, parents can receive several gifts for their child: from the employer, from the trade union and the Social Protection Fund at the same time, if at least one of the parents works, is a member of the trade union, and the family enjoys benefits.

We invite you to watch a video filmed by the television and radio company “Dialogue” and containing recommendations from a specialist in the organizational work department on what documents need to be provided to receive New Year’s gifts from the Social Protection Fund.

Video: Social Security Administration accepts applications for New Year's gifts

An informative story was also filmed in Zheleznogorsk about the issuance of gifts for children of non-working parents with a detailed list of necessary documents.

Video: Non-working parents can receive a New Year's gift for free

Thus, parents can most often find an opportunity to get at least one, or even several nice gifts for your child. But do not forget about personal attention and creation festive atmosphere at home with the family.

Often before the New Year, employees of enterprises begin to worry about the question: until what age can their children expect to receive a gift from the enterprise? Is this point fixed at the legislative level? At the same time, for them, of course, what is important is not so much the gift and its cost, but the attention to their children from the company management, the desire to prevent the child from being disappointed, and the intention to defend his rights.

How can you answer this question? There is no law on gifts that would oblige employers to give gifts to children for the New Year either in Russia or in other CIS countries. Managers of enterprises and organizations do this solely on their own initiative, and mainly at the expense of the enterprise.

As a rule, the provision on New Year's gifts for children of employees is regulated by the Charter of the enterprise, the Collective Agreement or the Regulations on the enterprise. The same documents should stipulate until what age the child will be given a New Year's gift, so that employees do not have any complaints or grievances about this in the future. As a rule, gifts are given to children aged from 1 year to the age of majority - 14 years, that is, until they receive a passport. Financially stable enterprises make exceptions to this rule, and children and even grandchildren of employees under 16 years of age can count on gifts.

The following points should also be spelled out in the enterprise's Charter, the Collective Agreement and the Regulations on the enterprise: how many gifts should the employer give if an employee has two or three children - one for all, or for each child? Should he give the child two gifts if both parents work at his company, or is one enough? Is it necessary to give gifts to the child of an employee who is on maternity leave? These and other points should be clarified in advance, when applying for a job, or agree with what is available.

In some cases, money to purchase gift sets are allocated by a one-time order issued signed by the director of the enterprise and the head of the trade union committee, if there is one. The amount of money for purchasing New Year's gifts may vary each year, depending on the financial situation of the enterprise and the number of children.

It also happens: the company organizes for the children of employees christmas tree with the Snow Maiden and Father Frost, and the parents collect money for gifts for them on their own. And at the holiday, Santa Claus takes out bags of candy from a bag and distributes them to children.

In any case, you can buy a bag or box of sweets yourself and put it under the Christmas tree so as not to spoil the mood for yourself or your child.

No more joy than to see the delight of a child who finds a gift from Santa Claus under the Christmas tree. Employers also understand this - they try to pamper the children of their employees New Year's surprises. If a trade union has been created at an enterprise, then, as a rule, this high mission is entrusted to it. The state, represented by the Social Insurance Fund for Temporary Disability, does not miss the opportunity to play the role of Santa Claus. Next, we’ll talk in detail about the rules for providing and accounting for children’s New Year’s gifts from various sources.

Gifts from the Social Security Fund

Providing New Year's gifts to children of insured persons at the expense of the Social Insurance Fund for Temporary Disability ( further- Fund) - one of the types of social services (clause 6, article 34). This process has been settled.

Remember! You cannot buy children's gifts on your own and count their value against payments to the Fund - employers receive gifts from the Fund and then give them to employees.

Let's look at the procedure for providing such gifts step by step.

Step 1. The employer compiles a list of parents whose children are entitled to a gift.

The list is compiled in any form and can be formatted as follows:

When compiling a list, you need to take into account that the following are eligible for a gift:

• workers at main place of work if they have children under 14 years of age(a child who will be 14 years old as of January 1, 2014 cannot receive a gift). Part-time workers, as well as persons working under civil contracts, cannot receive a gift for their child from the Foundation;
• child's parents ( father, mother, adoptive parent, guardian/trustee). If both parents (mother and father) work at the same enterprise, having, for example, two children, then 4 gifts from the fund are allocated to their family. Grandmother, grandfather, sister, brother, etc. are not entitled to receive a gift even if the child’s parents do not work;
• insured persons who are in an employment relationship with the employer at the time the gift is provided. The number of insured persons also includes persons on maternity leave (including for a newborn child, if at the time of making the decision to allocate gifts from the Fund, the insured person provides a document on the birth of the child), as well as on parental leave up to 3 years old - their children are also entitled to a gift. Persons caring for a child from 3 to 6 years old, according to a medical certificate, are not insured by the Fund, therefore there is no right to receive a gift in this case.

Step 2. The employer submits an application for the allocation of children's New Year's gifts to the FVPT at the place of registration as an insured.

Neither the deadline for submitting an application nor its form are established by Procedure No. 48, as was written about in the material. We recommend that you clarify these points at the Fund branch at the employer’s place of registration.

Step 3. The employer's responsible person receives gifts from the Fund.

Gifts are issued by invoice on the basis of a power of attorney provided by the employer's representative to receive inventory items.

Step 4. The social insurance commission (commissioner) makes a decision on issuing gifts to the insured persons.

Such a decision is documented in a protocol. Let us note that in the form of the protocol given in the appendix to, there is no section on the provision of this type of social services. In this regard, the commission (authorized) can:

• or independently make changes to the form of the protocol, supplementing it with section IV “We will insure children’s new gifts to persons” with a list of such persons, the number of gifts, the names of parents and their children, the age of the children;
• or draw up a separate protocol in any form, borrowing the “header” of the protocol from Regulation No. 25.

Step 5. The financially responsible person of the employer draws up a Statement for issuing children's New Year's gifts.

This responsibility can be assigned to a member of the commission (authorized) for social insurance. The statement is compiled in any form. In order not to duplicate information, we recommend that when compiling a list of employees entitled to a gift (the example is given above), add a column about the issue (date and signature of the employee). The statement for the issuance of gifts must be signed by the head and the chairman of the commission (authorized) for social insurance and sealed with the employer’s seal (clause 3.5 of Procedure No. 48).

Step 6. We reflect the fact of issuing gifts in accounting and reporting.

Cost of gifts:

• only reflected in accounting behind the balance sheet: receiving gifts from the Fund - by debit of subaccount 025 " Material assets principal”, issuance of gifts to employees - on a loan from the same subaccount;
• not reflected in the tax accounting of the enterprise, neither as part of income upon receipt, nor as part of expenses upon issue, since ownership of gifts does not pass to the employer;
• is not subject to VAT, since this operation is not a supply in accordance with paragraphs. 14.1.191;
• not reflected in the profile Report on;
• not subject to income tax individuals based on paragraphs. 165.1.1 NKU;
• not subject to unified social tax, since such payments are not included in the wage fund in accordance with clause 3.2, and therefore are not subject to the Unified Social Security Tax;
• is given in Tax calculation according to f. No. 1DF with income indicator “128” ( social benefits). Columns 4 and 4a are filled with zeros.

Be careful! If New Year's gifts are issued in violation (for example, for a child over 14 years old or a part-time employee; in the absence of a decision of the commission (authorized) or a statement on the issuance of gifts), their cost must be reimbursed by the policyholder. For such violations, the Fund may impose a fine on the policyholder in the amount of 50% of the amount payable (50% of the value of gifts issued in violation). In addition, on officials The policyholder may be subject to an administrative fine under Art. 165 5 in the amount from 136 to 255 UAH.

As for private entrepreneurs with children under the age of 14, such persons have the right to receive a gift subject to their voluntary insurance in the Fund,T. e. payment of unified social contributions at an increased (36.6% or 38.11%) rate. In this case, to receive a gift, the entrepreneur must submit an application to the Fund in the manner discussed above.

Gifts from employer

If the employer believes that a gift from the Fund to the children of employees is not enough, he can provide additional gifts at his own expense. In terms of documentation, there are no special requirements here: the person in charge of the employer compiles lists of employees’ children, gifts are purchased, and then given out according to a list drawn up in any form. The employer determines the age limit independently, but we recommend not giving gifts to children over 18 years of age.

Now let’s figure out how such generosity turns out to the employer from a tax perspective?

Personal income tax. There is no special benefit for children's New Year's gifts in the NKU, however, there is a general “gift” benefit provided for in paragraphs. 165.1.39 NKU. According to this norm, the value of a non-cash gift that does not exceed 50% of one minimum wage established as of January 1 of the reporting tax year (in 2013 - 573.50 UAH) is not subject to personal income tax. The legality of this benefit for children's New Year's gifts is confirmed by tax officials (letters from the State Tax Service dated December 2, 2011 No. 6711/6/17-11/5 and dated October 8, 2012 No. 2972/0/51-12/17-1115). At the same time, the limit on the amount (573.50 UAH) is set on a monthly basis, and not cumulatively for the year.

The value of the gift exceeding this amount is included in the taxable income of the employee (parent of the child) and is subject to personal income tax at a rate of 15% (17%). Moreover, since income is paid in non-monetary form, a “natural” coefficient is applied.

Let's give an example of a calculation. Let's say a generous employer gives the children of employees a gift worth UAH 700.00. Taxable income when applying a 15% rate is calculated as follows:
(700 – 573.50) x 1.1765 = 148.83 UAH.
Personal income tax amount:
148.83 x 15% = 22.33 UAH.

In the Tax Return according to f. No. 1DF New Year's gift is reflected with a sign of income:

• "160"-in the non-personal income tax portion (within 573.50 UAH);
• "126"(additional benefit) - in the part subject to personal income tax. We determine income taking into account the “natural” coefficient.

Please note. An employer who independently purchases gifts for children cannot take advantage of the personal income tax benefits provided for the New Year. Another thing is the purchase of gifts through the trade union, which we will discuss later.

Apply here the benefit under paragraphs. 170.7.3 of the Tax Code established for non-targeted charitable assistance, in our opinion, is incorrect, since gifts are purchased and given to employees according to a statement for a very specific purpose.

EMU. These payments are not subject to the unified social tax, since the cost of gifts for holidays for the children of employees does not apply to the wage fund, clause 3.23 of Instruction No. 5. In addition, the cost of such gifts is included in the list of payments made at the expense of employers, which are not used EMU is accrued (clause 8, section II).

Income tax. From a taxation perspective, the issuance of children's New Year's gifts is nothing more than a sale (clause 14.1.202 of the Tax Code of Ukraine). Before the rules for applying regular prices were changed (remember, this happened from 09/01/2013 according to the Law of Ukraine “On Amendments to the Tax Code of Ukraine regarding Transfer Pricing” dated 07/04/2013 No. 408-VII), income tax payers had to reflect for such operations the income is based on regular prices. At the same time, they could also reflect expenses in the form of the cost price of the donated gifts, guided by the Generalized Tax Consultation on the procedure for determining income and expenses for transactions involving the free transfer of goods (works, services), approved by Order of the State Tax Service of July 5, 2012 No. 581.

On at the moment the situation has changed. Regular prices generally now apply only to transactions that are considered controlled, and giving gifts to children for the New Year clearly does not apply to such transactions. Therefore, we are guided by the general rules for recording income. Income from the sale of goods is recognized in the amount of the agreed (contract) value, but not less than the amount of compensation, received in any form (clause 135.4 of the Tax Code). IN in this case the contractual value is zero, there is no compensation. Consequently, the company reflects income from such an operation in the amount of 0 UAH. In this case, the enterprise will not have the right to expenses due to the non-economic nature of this operation (clause 139.1.1 of the Tax Code). Thus, everything fell into place in this matter.

When talking about tax consequences on profits, you need to take this point into account. If there is a trade union at the enterprise, then it is more profitable for the enterprise not to purchase gifts on its own, but to transfer money to the trade union organization. In this case, you have the right to expenses in the amount of 4% of the taxable profit of the previous reporting period in accordance with Art. 1 of Law No. 2117. In addition, there is a rule directly in the Tax Code (clause “b” clause 138.10.6 of the Tax Code) allowing the inclusion in expenses of funds transferred to the trade union for cultural events, within 4% of taxable profit for the previous reporting period year.

When using this rule, it must be taken into account that, firstly, such expenses must be provided for by the collective agreement. Secondly, when determining the amount that can be included in expenses, other voluntary transfers to non-profit organizations and to the budget specified in paragraphs are taken into account. "a" pp. 138.10.6 NKU. Thirdly, there is an exception regarding transfers to the trade union: if, according to the results of the previous reporting year, taxable profit is zero, the amount of funds transferred by employers to trade unions for cultural, physical and health work, which is included in expenses, is determined taking into account the taxable profit received in the previous reporting year, but not earlier than for the four previous reporting years.

VAT. Here, too, changes occurred after Law No. 408 came into force. Free transfer of goods is considered a supply for VAT purposes (clause 14.1.191 of the Tax Code of Ukraine). In turn, the tax base for transactions for the supply of goods in the general case is negotiated price, and for controlled operations - the contractual cost, but not lower than regular prices (clause 188.1 of the Tax Code).

So, the VAT tax base for simple (uncontrolled) transactions is determined based on the contract price, and in this case it is equal to zero. Consequently, when purchasing gifts, the VAT payer does not generate a tax credit (non-economic use), and when giving gifts to employees, a tax liability of 0 UAH is assessed. At the same time, he must issue a tax invoice, both copies of which he keeps.

If the employer, when purchasing gifts, included the amount of VAT in the tax credit, then when giving them to employees, he accrues tax liabilities for VAT in the same amount (based on the cost of purchasing the gifts). The basis is non-economic use of goods (clause 189.1 and paragraph “d” of clause 198.5 of the Tax Code).

Example. The company purchased 10 gift sets with sweets for the children of its employees with a total cost of 600 UAH, including VAT - 100 UAH. Accordingly, the cost of one gift is 60 UAH. with VAT.

Gifts from the union

If there is a trade union at the enterprise, the burden of providing the employees' children with New Year's gifts, as a rule, falls on it.

In documentary terms, such an event is formalized by the following documents:

• an estimate of income and expenses, which provides for New Year's gifts for the children of workers - members of the trade union;
• decision of the trade union committee on the issuance of children's New Year's gifts. Here you should determine the type of gift (sweets, toys, books, etc.) and the maximum amount of expenses for one gift;
• list of children who are entitled to a New Year's gift. The trade union committee sets the age limit independently;
• statement for issuing children's New Year's gifts in any form. The fact that the child’s parent has received the gift is certified by his signature on the statement.

In addition, the union must keep a document (invoice, check, etc.) confirming the purchase of gifts.

Personal income tax. There are several reasons for not including the value of a gift in the taxable income of the child's parent:

1) New Year's benefit - art. 3 of Law No. 2117. According to this norm, the cost of holiday gifts and tickets to New Year and Christmas events received by parents for their children from state authorities, local governments, public (incl. trade union) organizations and educational, health and cultural institutions created by them, maintained at the expense of the relevant budgets, not included in parents' taxable income.

Gifts for these purposes are sets of goods containing only domestically produced confectionery and toys and fruits, total cost no more than 91.76 UAH.

Please note that this benefit applies to the issuance of gifts in the period from November 15, 2013 to January 15, 2014.

In Tax calculation according to f. No. 1DF, gifts in the non-taxable part should be reflected with the attribute “127” (other income), and in the taxable part - “126” (additional benefit);

2) gift benefit - pp. 165.1.39 NKU. We discussed this benefit in detail above when considering the taxation of gifts from an employer. All business entities, including trade unions, have the right to apply this benefit (joint letter of the State Tax Administration and the Federation of Trade Unions of Ukraine dated February 15, 2011 No. 4284/7/17-0717, 3071/6/17-0715, 58/01-16 /330 and letter of the State Tax Administration of December 2, 2011 No. 6711/6/17-11/5). If the trade union gives out gifts that do not meet the requirements of Law No. 2117 (for example, book products), then the gift worth up to 573.50 UAH. You may not be subject to personal income tax on this very basis.

In Tax calculation according to f. No. 1DF the cost of the gift is reflected with the following indicator:

• “160” - in the non-taxable part;
• “126” - in the part subject to personal income tax. Income is determined taking into account the “natural” coefficient;

3) trade union benefit - paragraphs. 165.1.47 NKU. It says here that personal income tax is not levied on the amount of payments or compensation (except for wages or other payments and compensation under civil contracts) made by trade unions to their members during the year in the aggregate in an amount not exceeding 1,610 UAH. (in 2013). Please note that the amount limit is set on a per year basis.

To apply this benefit, payment must be made in the amounts and for the purposes established by the trade union.

In Tax calculation according to f. No. 1DF, the value of the gift on this basis is given with the following sign:

• “167” - in the non-personal income tax portion;
• “126” - in the part subject to personal income tax. Taxable income is determined taking into account the “natural” coefficient.

ESV. The issue with the ERU does not arise, since parents who are members of the trade union are not employees of the trade union. In addition, such a payment, as mentioned above, is not included in the wage fund (clause 3.23 of Instruction No. 5) and is included in the list of payments not subject to EMU (clause 8 of Section II of List No. 1170).

Income tax. Providing the children of employees who are members of the trade union with New Year's gifts is carried out within the framework of their statutory activities. Consequently, the union does not reflect either income or expenses in the tax accounting of profits for these operations. This also applies to funds received from the employer to finance such an event (paragraph one of clause 157.9 of the Tax Code).

VAT. Among trade unions you will not often find payers of this tax. If the trade union is nevertheless registered as a VAT payer, then when purchasing gifts, the amount of VAT included in their cost can be included in the tax credit. When issuing gifts, the trade union is obliged to accrue VAT liabilities in the same amount.

Veronica Chernysheva