New Year's gifts to children of employees. How old are giving gifts for the new year at work? New Year's gifts to what age

There is no greater joy than to see the child's delight, which under the Christmas tree is a gift from Santa Claus. This and employers understand - they try to pamper the children of their employees with New Year's surprises. If the enterprise created a trade union, then, as a rule, this high mission is imposed on it. It does not miss the opportunity to be in the role of Santa Claus and the state represented by the social security fund for temporary disability. Let us talk in detail about the rules for granting and taking into account children's New Year gifts from different sources.

Gifts from the Social Foundation

The provision of New Year's gifts to children of insured persons at the expense of the funds of the socialism of the temporary disability ( further - Fund) - one of the types of social services (paragraph 6 of Art. 34). This process is settled.

Remember! It is not necessary to buy children's gifts on your own money and paying their cost to payments with the Foundation. - Employers receive gifts in the Foundation and then issue them to employees.

Step by ought consider the procedure for providing such gifts.

Step 1. The employer is a list of parents whose children rely on a gift.

The list is compiled in an arbitrary form and it can be issued as follows:

When drawing up a list, it is necessary to take into account that the right to a gift has:

• workers at the main place of workif they have children age up to 14 years (on a child who, as of January 1, 2014, will be 14 years old, the gift cannot be obtained). Part-time, as well as persons working on civil law agreements, cannot receive a gift for their child from the Foundation;
• parents of a child ( father mother, adopter, guardian / trustee). If both parents work (mother and father), having, for example, two children, then 4 gifts from the Foundation stand out on their family. Grandma, grandfather, sister, brother, etc. It is not entitled to receive a gift even if the parents of the child do not work;
• insured facesGuided in labor relations with the employer at the time of giving a gift. Insured persons include persons who are on maternity leave (including the newborn child, if at the time of making a decision on the allocation of gifts at the expense of the Fund, the insured person will provide a child's birth document), as well as on child care leave Up to 3 years - their children also relies a gift. Persons caring for a child from 3 to 6 years old for medical conclusion are not insured in the Fund, so 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 FWFT at the place of its registration by the insured.

Neither the deadline for submitting an application, nor the form of its form No. 48 not established, which was written in the material. We recommend these moments to clarify the Fund at the Employer Place.

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

Gifts are issued on the invoice on the basis of a power of attorney provided by the representative of the employer to receive commodity and material values.

Step 4. The Commission (Commissioner) on Ukraine decides on issuing gifts to insured persons.

This decision is issued by the Protocol. Note that in the form of a protocol given in Appendix K, there is no section on the provision of such a type of social services. In this regard, the Commission (Commissioner) may:

• either independently make changes to the form of the Protocol, adding it by section IV "Viiliti Diatyachi Novorіchni Publishing Insurance of Persons" with bringing a list of such persons, the number of gifts, the names of parents and their children, the age of children;
• or make a separate protocol in arbitrary form, borrowing a "cap" of the Protocol from Regulation No. 25.

Step 5. The material-responsible person of the employer is a statement for the issuance of children's New Year gifts.

This duty can be entrusted with a member of the Commission (Commissioner) in accordance with Ukraine. The statement is compiled in arbitrary form. In order not to duplicate information, we recommend when drawing up a list of workers who have the right to a gift (the example is given above), add an issuance graph in it (employee date and signature). The statement of gifts should be signed by the head and chairman of the Commission (Commissioner) on social insurance and fastened the seal of the employer (No. 3.5 of Procedure No. 48).

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

Cost of gifts:

• in accounting is reflected only balance: Receiving gifts from the Fund - on the debit of subaccount 025 "Material values \u200b\u200bof the principal", issuing gifts of employees - on the loan of the same subaccount;
• does not reflect In the tax accounting of the enterprise, nor in revenues upon receipt, nor in expenses at extradition, since the right of ownership of the employer does not switch to the employer;
• is not The object for the taxation of VAT, since this operation is not a delivery in accordance with PP. 14.1.191;
• does not reflect in the profile report on;
• not subject to personal income tax Based on PP. 165.1.1 NCU;
• eNV is not subject to, since such payments are not included in the wage foundation in accordance with clause 3.2, and therefore are not the object of taxation of the ERV;
• suitablein the tax calculation on f. No. 1DF with a sign of income "128" (social payments). In columns 4 and 4a are affixed with zeros.

Be careful! If New Year's gifts are issued with a violation (for example, for a child over 14 years or a part-time worker; in the absence of a decision of the Commission (Commissioner) or a statement about the issuance of gifts), their value must be reimbursed by the insured. For such violations, the Fund may impose a fine on the insured in the amount of 50% of the amount to be paid (50% of the cost issued with violation of gifts). In addition, administratus may be imposed on the Officials of the Insured. 165 5 in the amount of from 136 to 255 UAH.

As for private entrepreneurs who have 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. EU payment on elevated (36.6% or 38.11%) rate. In this case, to obtain a gift, an entrepreneur must apply to the Foundation in the manner discussed above.

Gifts from the employer

If the employer believes that the gift from the Foundation for the children of workers is not enough, it can additionally provide gifts and for his funds. In the documentary, there are no special requirements here: the employer's responsible person is the lists of children of workers, gifts are purchased, after which they are issued on a statement drawn up in arbitrary form. Another age limit Employer determines independently, but we recommend not to give gifts to children over 18 years old.

Now we'll figure it out than from the taxation position turns around to the employer such generosity?

NDFL. There is no special benefits for children's New Year gifts in the NCU, however, there is a general "gift" benefit, provided for by paragraphs. 165.1.39 NKU. According to this norm, the NDFL is not subject to the NDFL value of a non-monetary gift that does not exceed 50% of one minimum salary established on January 1 of the reporting tax year (in 2013 - 573.50 UAH.). The legitimacy of this benefits for children's New Year's gifts is confirmed by the tax authorities (switches of GNS from 12/02/2011 No. 6711/6 / 17-11 / 5 and from 10/08/2012 No. 2972 \u200b\u200b/ 0/51-12 / 17-1115). In this case, the amount limit (573.50 UAH) is established at the rate per month, and not cumulatively for a year.

The cost of a gift exceeding this amount is included in the taxable income of the employee (child's parent) and is subject to NDFL at a rate of 15% (17%). Moreover, since income is paid in a non-monetary form, a "natural" coefficient is applied.

We give an example of calculation. Suppose a generous employer gives children a gift for 700.00 UAH. Taxable income when applying the rate of 15% is calculated as follows:
(700 - 573.50) x 1,1765 \u003d 148.83 UAH.
NDFL sum:
148.83 x 15% \u003d 22.33 UAH.

In the tax declaration on f. No. 1DF New Year's gift Reflect with a sign of income:

• "160" - in the unplanable NDFL part (within 573.50 UAH);
• "126" (Dopbago) - in the taxable NDFL part. The income is determined taking into account the "natural" coefficient.

Note. Employer, independently buying gifts to children, can not take advantage of the beneficia of the NDFL provided for by the New Year. Another thing is to purchase gifts through the trade union, which we will tell you further.

Apply here in PP. 170.7.3 NCU, established for non-target charitable assistance, in our opinion, incorrectly, since gifts are purchased and issued to employees under statement with a well-defined goal.

EVS. These payments are not subject to ERV, since the cost of gifts for holidays for children of workers does not apply to the wage fund of paragraph 3.23 of Instructions No. 5. In addition, the cost of such gifts is included in the list of payments carried out at the expense of employers that are not EBU is charged (p. 8 section II).

Profit tax. The issuance of children's New Year's gifts is from the position of taxation nothing else, as a sale (PP. 14.1.202 NCU). Before changing the rules for the use of ordinary prices (we will remind, this happened from 09/01/2013 according to the Law of Ukraine "On Amendments to the Tax Code of Ukraine regarding Transfer pricing" from 04.07.2013 No. 408-VII), the payers for income should reflect For such operations, income based on ordinary prices. At the same time, they could reflect expenses in the form of the cost of gifts transferred, guided by a generalizing tax advice on the procedure for determining the income and costs for free transmission operations (works, services), approved by order of the GGS dated 05.07.2012 No. 581.

At the moment, the situation has changed. Conventional prices generally are now applied only to operations recognized by controlled, and giving gifts to the New Year clearly does not apply to such operations. Therefore, we are guided by the general rules for the reflection of income. The income from the sale of goods is recognized in the amount of contractual (contract) cost, but not less than the amount of compensationobtained in any form (p. 135.4 NCU). In this case, the contract value is zero, there is no compensation. Consequently, the company reflects income on such an operation in the amount of 0 UAH. In this case, the enterprise and the rights to expenses from the income of this operation (paragraphs 139.1.1 of the NCU) are in mind. Thus, everything fell into place in this matter.

Speaking about the tax consequences of profits, you need to take into account such a moment. If there is a trade union in the enterprise, then the company is more profitable not to purchase gifts on their own, but list the money of the trade union organization. In this case, there is the right to costs in the amount of 4% of the taxable profits of the previous reporting period under Art. 1 of Law No. 2117. In addition, directly in the NCU there is a norm (para. "B" of paragraphs. 138.10.6), which is allowed to include the funds listed by the trade union to cultural events, within 4% of taxable profits for the previous reporting year.

When using this norm, it should be borne in mind that, first of all, such expenses should be provided for by the collective agreement. Secondly, when determining the amount that can be included in the costs, other voluntary transfer of non-profit organizations and to the budget specified in PP are taken into account. "A" PP. 138.10.6 NKU. Thirdly, relative to the transfer to the trade union there is an exception: if, according to the results of the previous reporting year, taxable profit is zero, the amount of funds listed by employers to the trade unions for cultural, physical education and recreational work, which is included in the cost of expenses, is determined taking into account taxable profits, Received in the previous reporting year, but not earlier than in the four previous reporting years.

VAT. There were also changes after the entry into force of Law No. 408. Free transfer of goods is for the purposes of the supply of VAT delivery (PP. 14.1.191 of the NCU). In turn, the base of the purchase of goods supply operations in the general case is contract valuebut for controlled operations - contractual value, but not lower than normal prices (p. 188.1 NCU).

So, the base of VAT covers for simple (uncontrolled) operations is determined based on the contract price, and in this case it is zero. Consequently, when acquiring gifts, the payer VAT does not form a tax credit (non-economic use), and when issuing gifts to employees accrues tax liabilities in the amount of 0 UAH. At the same time, he must write down a tax invoice, both copies of which leaves.

If the employer has included the amount of VAT in a tax credit, then with their employees, it is in the same amount (based on the cost of acquisition of gifts) charges tax liabilities on VAT. The foundation is the inexhaustic use of goods (p. 189.1 and paragraphs. "G" p. 198.5 NCU).

Example. The company bought 10 gift sets with sweets for children of their employees with a total value of 600 UAH., In all. VAT - 100 UAH. Accordingly, the cost of one gift is 60 UAH. VAT included.

Gifts from the trade union

If there is a trade union in the enterprise, having troubles for ensuring children of workers with New Year's gifts, as a rule, assigned to it.

In the documentary plan, such an event is issued by the following documents:

• estimation of income and expenses in which the New Year gifts for children of workers - trade union members are provided;
• the decision of the trade union committee on the issuance of children's New Year's gifts. Here it is necessary to determine the type of gift (sweets, toys, books, etc.) and the maximum amount of expenses for one gift;
• list of children who believe New Year's gift. The restriction by the workshop establishes independently;
• the statement for the issuance of children's New Year gifts in arbitrary form. The fact of receiving a gift to the child's gift is assigned by his signature in Vedomosti.

In addition, the trade union should store a document (invoice, check, etc.) confirming the acquisition of gifts.

NDFL. There are several grounds here in order not to include the gift of the gift in the child's taxable income:

1) new Year's Benefit - Art. 3 of Law No. 2117. According to this rate, the cost of festive gifts and tickets to the New Year-Christmas events received by their parents for their children from state authorities, local governments, public (including. trade union) organizations and established institutions of education, health care and culture contained at the expense of the relevant budgets, not included in taxable parental income.

The gift for these purposes are sets of goods containing only confectionery and toys of domestic production and fruit, total cost not more than 91.76 UAH.

Please note - the issuance of gifts from November 15, 2013 fall under this benefit to January 15, 2014.

In the tax calculation on f. No. 1DF Gifts in a non-deplete part should be reflected with the sign "127" (other incomes), and in taxable - "126" (DBC);

2) gift Bearing - PP. 165.1.39 NKU.. We talked about this benefit in detail above, considering taxation of gifts from the employer. All business entities, including trade unions (a joint letter of GNA and the Federation of Trade Unions of Ukraine dated February 15, 2011 No. 4284/7 / 17-0717, 3071/6 / 17-0715, 58 / 01-16, have the right to apply this benefit. / 330 And the letter of GNA from 12/02/2011 No. 6711/6 / 17-11 / 5). If the trade union issues gifts that do not meet the requirements of Law No. 2117 (for example, book products), then a gift worth up to 573.50 UAH. You can not impose personal income tax on this basis.

In the tax calculation on f. No. 1DF The gift of the gift is reflected with the sign:

• "160" - in a non-taxable part;
• "126" - in the taxable NDFL part. Income is determined taking into account the "natural" coefficient;

3) trade union benefit - PP. 165.1.47 NK.. It is said here that NDFL is not charged from the amount of payments or refunds (except for salaries or other payments and compensations for civil law agreements) carried out by trade unions to their members during the year in a set in the amount not exceeding 1610 UAH. (in 2013). Note that the sum of the restriction is established per year.

To apply this benefit, the payment should be carried out in size and on the purpose established by the trade union.

In the tax calculation on f. No. 1DF The cost of a gift on this basis is provided with a sign:

• "167" - in the unplanable NDFL part;
• "126" - in part with NDFL. Taxable income is determined taking into account the "natural" coefficient.

ERV. The issue with the ERV does not arise, since parents - the members of the trade union are not workers of the trade union. In addition, such a payment, as already mentioned above, is not included in the wage fund (paragraph 3.23 of Instructions No. 5) and enters the list of payments not subject to EBU (paragraph 8 of Section II List No. 1170).

Profit tax. Ensuring children of workers who are members of the trade union, new year gifts are carried out within their statutory activities. Consequently, neither income nor the costs of tax accounting trade union on these operations does not reflect. This also applies to the funds received from the employer to finance such an event (the paragraph of paragraph 157.9 of the NCU).

VAT. Among trade unions it is not so common to meet payers of this tax. If the trade union is still registered by the VAT payer, then when acquiring gifts of VAT sums included in their cost can be included in the tax credit. When issuing gifts, the trade union is obliged in the same amount to accruem tax liabilities on VAT.

Veronica Chernyshev

None of the law has nothing about New Year's gifts for children. However, such gifts can be enshrined in a collective agreement or in the company's charter. Then the employer must act according to these documents.

Rules for receiving gifts

If the procedure for receiving gifts is clearly prescribed in the contract or statute of the enterprise, then it must be followed. If the clear rules are not installed, then everything happens at the discretion of the employer. For example, we had such options at the enterprise:

2014 - New Year's gift employee (champagne, box of candies, calendar)

2015 - New Year's gift for each child (Certificate in the bookstore)

2016 - again every employee certificate for a child up to 12 years

In good years and gifts are more, and in crisis times - for any thanks.

Replacing gifts for events

Often companies hold New Year's events for children of their employees. You can also implement such activities in different ways:

On your own. If the collective is quite cohesive, then you can independently organize the holiday for the employer directly. Competitions, small gifts. The budget is most likely joint, although it may also pay for the organization.

Outlet trees. An organized trip to the New Year tree for children from one enterprise or tickets to centralized views.

Often, before the new year, employees of enterprises begins to excite the question: how old will their children count on receiving a gift from the enterprise? Is this moment fixed at the legislative level? At the same time, for them, of course, it is important not so much a gift and its cost, how much attention to their children from the Company's leadership, the desire to prevent the disappointment of the child, and the intention to defend his rights.

What can I answer this question? The Gifts Act, which would oblige an employer to distribute gifts to children to the New Year in Russia, nor in other CIS countries does not exist. The leaders of enterprises and organizations do this solely on their own initiative, and, mostly, at the expense of the enterprise.

As a rule, the Regulations on New Year's gifts for children of employees is regulated by the Company's charter, a collective agreement or regulation on the enterprise. In the same documents it should be agreed, to how many years the child will issue a New Year's gift, so that the staff does not have complaints and disadvantages about this. As a rule, gifts give children aged 1 to the age of age - 14 years old, that is, before receiving a passport. Financially sustainable enterprises make exclusion from this rule, and children can count on the presents, and even the grandchildren of employees under 16.

In the statute of the enterprise, the callery and in the Regulations on the enterprise should also be spelled out of such items: how many gifts should give an employer, if the employee has two-three children - one on everyone, or every child? Should he give a child two gifts if both parents work at his enterprise, or is it all enough? Do I need to give gifts to a child employees who are on maternity leave? These and other points should be clarified in advance when entering work, or agree with what is.

In some cases, money for the purchase of gift sets is allocated by a one-time order, published by signing the director of the enterprise and the head of the trade union committee, if any. The amount of the amount of the purchase of New Year's gifts can be different every year - depending on the financial position of the enterprise and the number of children.

It happens like this: the company organizes for children the New Year tree with the Snow Maiden and Santa Claus, and parents collect money on themselves on their own gifts for them. And at the celebration of Santa Claus, takes out bags with candies from the bag and distributes them to children.

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

Is there a restriction on the age of children of employees to receive New Year's gifts from a commercial enterprise? Is there a commercial enterprise to provide New Year's gifts to children of workers?

Answer

On the eve of the new year, every child dreams of gifts. When the festive dates remains not so much time, parents should pay attention to the possibility of getting a free present for their child. Consider what opportunities have parents and from which organizations you can receive Christmas gifts for children.

Children of what age the 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 a standard that binds enterprises and organizations to congratulate the children of their employees with a new year or establishing age frames for this. However, on average, the age of children who give gifts from parents from 1 year to 14 years. Large firms with stable financial position may voluntarily go to meet their employees and give gifts for children to 16, and sometimes under 18 years.

Usually, New Year's gift to children of employees consists of a variety of sweets.

The New Year's gift, as a rule, includes candy, chocolate, fruit. Sometimes it is decided to give books and toys in accordance with the age of children.

Options for obtaining children's New Year gifts

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

Getting gifts from the enterprise

Each organization independently decides whether to give gifts to children of employees. This decision is prescribed in the following documents: the establishment of the enterprise, the Regulation on the enterprise or a collective agreement. In case of employment, an employee can immediately familiarize himself with these documents and find an answer to the question of interest to his question: whether his child is supposed to be a New Year's gift from the employer. Consider several nuances:

• if both parents work in one enterprise, then a gift for a child is supposed to be each of them;
• if the parent has two or more children, then the present is issued for each of them;
• employees with official design and decorated leave also relies with the issuance of New Year's gifts from the moment the child appears to the light;
• the employer is not obliged to issue gifts to children of employees working projectively or seasonally, it all depends on the organization, in such a situation an employee is better to turn directly to its employer or to the trade union;
• if an employee plans dismissal in December and the last business day comes earlier than the day of gifts, the employer is not obliged to issue a children's New Year's gift on the general basis.

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

At the celebration of the invited Santa Claus and Snow Maiden will distribute gifts paid to the guys

New Year's Gifts to children of employees can be awarded as an additional promotion on the initiative of the management at the expense of the organization's own funds.

Getting gifts from the trade union

If the organization includes a trade union, the staff consisting of its membership and paying contributions are entitled to receive New Year's gifts for children from 1 to 14 years (sometimes age frameworks can be different, it is worth contacting the statutory documents of a particular trade union). It is important to note that if the gift cost does not exceed 8% of the established subsistence minimum, it is not taxable for parents of recipients. Consider frequent questions:

• Can the trade union instead of New Year's children's presents give gift certificates in the store? Completely, if it is provided for by the provision of a particular trade union.
• Are present gifts from the trade union mothers in maternity leave without paying membership fees during this period? This question is also governed by statutory documents. You should contact a collective agreement or the provision of the trade union.
• Can receive a gift member employee of the union on a child with whom he does not live in a situation divorce parents together? Yes maybe. However, trade unions do not control whether the parent will give this gift to the child.
• What if the employee regularly pays membership fees, but the New Year's gift for the child did not give up the trade union, although the issuance is provided for by the statutory documents? In this case, it is possible to complain about the labor inspection.

The Channel Channel Channel Channel on YouTube's 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 successful.

Video: New Year's kulok from the trade union

Receiving gifts from the social protection fund

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

• large parents (in the presence of certificate);
• single mother (certificate can also be obtained in the social protection fund);
• parents of a child disabled person;
• parents, at the same time being unemployed and taking into account the employment center;
• mothers in the decree that did not work until the birth of the child and receive a social benefit.

Preferential categories of citizens have the right to receive children's New Year gifts from social protection

In all listed cases, the parent must apply for a gift to the administration of the district at the place of registration. Let us give an example of a multi-fashioned mother given to legal advice, and a lawyer's response on this issue:

User question Pravoved.ru: Hello! Our family is recognized as poor, that is, we get free medicines, dairy kitchen and benefit up to 16 years. Children two, I'm on maternity leave, my husband works, but for a subsistence minimum on four lacks. Tell me, we are laid New Year's gifts from Soc. protection?
A response of a lawyer: This issue is solved at the local level. As a rule, the New Year gifts are issued annually with large families, poor, orphans, disabled children and those who have one parent. To do this, you need to contact the Social Protection Bodies: either you can personally or you can ask your question by phone to the Committee of Social Policy of Chelyabinsk.

Julia, Chelyabinsk

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

Another important question is: Can parents receive a gift for a child from several institutions at once? Consider on the example of the issue of the user of the legal portal and the response of a specialist.

Question by the portal Pravoved.ru: Hello, tell me a child-disabled child, a gift did not give us a new year from social. Protection: They said that he was not laid, since her husband was given a gift at work from the trade union already. Is the answer justified?
Lawyer's answer: Good afternoon! If this is installed at the local level, of course, it is laid. This, I guess the unfounded answer. You are best to submit a written application to the head of the local administration and governor of the region or the region to conduct an inspection on this fact and eliminate violations against you and the child. You must give a written answer and respond.

Ekaterina, Krasnodar

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

Thus, parents can get 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 work is a member of the trade union, and the family enjoys benefits.

We offer to familiarize yourself with the video taken by the Dialogue TV and Radio Company and containing the recommendations of the Specialist of the Organizational Work Division on which documents should be provided to receive New Year's Gifts from the Social Protection Fund.

Video: Social Protection Management accepts applications for New Year's Gifts

An informative plot is also shot in Zheleznogorsk about issuing gifts for children of non-working parents with a detailed list of necessary documents.

Video: Disabled parents can get a New Year's gift for free

Thus, parents most often can find the opportunity to get at least one, or even several pleasant gifts for their child. But do not forget about the personal attention and creating a festive atmosphere of the house in a family circle.