“Vacation” expenses for income tax purposes. “Vacation” expenses for the purpose of calculating income tax P 7 Article 255 Tax Code of the Russian Federation clarification

Article 255. Labor costs

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code dated January 28, 2020
entered into force on 01/01/2002

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The taxpayer's expenses for wages include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to working hours or working conditions, bonuses and one-time incentive accruals, expenses related to the maintenance of these employees, provided for norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.

Labor costs for the purposes of this chapter include, in particular:

1) amounts accrued at tariff rates, official salaries, piece rates or as a percentage of revenue in accordance with the forms and systems of remuneration accepted by the taxpayer;
2) accruals of an incentive nature, including bonuses for production results, bonuses to tariff rates and salaries for professional excellence, high achievements in work and other similar indicators;
3) accruals of an incentive and (or) compensatory nature related to working hours and working conditions, including bonuses to tariff rates and salaries for night work, multi-shift work, for combining professions, expanding service areas, for working in difficult, harmful, especially harmful working conditions, for overtime work and work on weekends and holidays, performed in accordance with the legislation of the Russian Federation;
4) the cost of utilities, food and products provided to employees free of charge in accordance with the legislation of the Russian Federation, provided to employees of the taxpayer in accordance with the procedure for free housing established by the legislation of the Russian Federation (amount of monetary compensation for failure to provide free housing, utilities and other similar services);
5) expenses for the acquisition (manufacturing) of uniforms and uniforms issued in accordance with the legislation of the Russian Federation to employees free of charge or sold to employees at reduced prices (to the extent of the cost not compensated by employees), which remain for the personal permanent use of employees. In the same manner, expenses for the acquisition or production by an organization of uniforms and shoes, which indicate that employees belong to this organization, are taken into account;
6) the amount of average earnings accrued to employees, retained for the duration of their performance of state and (or) public duties and in other cases provided for by the labor legislation of the Russian Federation;
7) expenses in the form of average earnings retained by employees during the vacation provided for by the legislation of the Russian Federation, actual expenses for travel of employees and persons dependent on these employees to the place of use of vacation on the territory of the Russian Federation and back (including expenses for payment transportation of luggage of employees of organizations located in the regions of the Far North and equivalent areas) in the manner prescribed by current legislation - for organizations financed from the relevant budgets and in the manner provided by the employer - for other organizations, additional payment to minors for shortened working hours, expenses for payment for breaks in work for mothers to feed the child, as well as expenses for payment of time associated with medical examinations;
8) monetary compensation for unused vacation in accordance with the labor legislation of the Russian Federation;
9) accruals to dismissed employees, including in connection with the reorganization or liquidation of the taxpayer, reduction in the number or staff of the taxpayer’s employees. For the purposes of this paragraph, accruals to dismissed employees are recognized, in particular, severance payments made by the employer upon termination of the employment contract, provided for by employment contracts and (or) separate agreements of the parties to the employment contract, including agreements on termination of the employment contract, as well as collective agreements, agreements and local regulations containing labor law standards;
10) one-time payments for length of service (bonuses for length of service in the specialty) in accordance with the legislation of the Russian Federation;
11) bonuses due to regional regulation of wages, including accruals based on regional coefficients and coefficients for work in difficult natural and climatic conditions;
12) allowances for continuous work experience in the Far North and equivalent areas, in the European North and other areas with difficult natural and climatic conditions;
12.1) the cost of travel at actual expenses and the cost of luggage at the rate of no more than 5 tons per family at actual expenses, but not higher than the tariffs provided for transportation by rail to an employee of an organization located in the regions of the Far North and equivalent areas (in the absence of railway, the specified expenses are accepted in the amount of the minimum cost of travel by air), and members of his family in the event of moving to a new place of residence in another area in connection with the termination of an employment contract with an employee for any reason, including in the event of his death, for with the exception of dismissal for guilty actions;
13) expenses in the form of average earnings, maintained in accordance with the legislation of the Russian Federation for the duration of study leaves granted to the taxpayer’s employees, as well as expenses for travel to the place of study and back;
14) expenses for wages during forced absence or while performing lower-paid work in cases provided for by the legislation of the Russian Federation;
15) became invalid on January 1, 2010. - Federal Law of July 24, 2009 N 213-FZ;
16) the amount of payments (contributions) of employers under compulsory insurance contracts, the amount of contributions of employers paid in accordance with the Federal Law "On additional insurance contributions for funded pensions and state support for the formation of pension savings", as well as the amount of payments (contributions) of employers under voluntary contracts insurance (non-state pension agreements) concluded in favor of employees with insurance organizations (non-state pension funds) that have licenses issued in accordance with the legislation of the Russian Federation to conduct relevant types of activities in the Russian Federation.

In cases of voluntary insurance (non-state pension provision), the indicated amounts relate to labor costs under contracts:

life insurance, if such contracts are concluded for a period of at least five years with Russian insurance organizations that have licenses to conduct the relevant type of activity, and during these five years do not provide for insurance payments, including in the form of annuities and (or) annuities, for with the exception of insurance payments in cases of death and (or) injury to the health of the insured person;
non-state pension provision, subject to the application of a pension scheme that provides for the accounting of pension contributions on the personal accounts of participants in non-state pension funds, and (or) voluntary pension insurance when the participant and (or) insured person has pension grounds provided for by the legislation of the Russian Federation, giving the right to establish pensions under state pension provision and (or) insurance pension, and during the period of validity of the pension grounds. At the same time, non-state pension agreements must provide for the payment of pensions until the funds in the participant’s personal account are exhausted, but for at least five years, or for life, and voluntary pension insurance agreements must provide for the payment of pensions for life;
voluntary personal insurance of employees, concluded for a period of at least one year, providing for payment by insurers of medical expenses of insured employees;
voluntary personal insurance, providing payments exclusively in cases of death and (or) harm to the health of the insured person.

The total amount of employer contributions paid in accordance with the Federal Law "On additional insurance contributions for funded pensions and state support for the formation of pension savings", and payments (contributions) of employers paid under long-term life insurance contracts for employees, voluntary pension insurance and (or) non-state pension provision for employees is taken into account for tax purposes in an amount not exceeding 12 percent of the amount of labor costs.

In case of changes to the terms of a life insurance contract, as well as a voluntary pension insurance contract and (or) a non-state pension provision contract in relation to individual or all insured employees (participants), if as a result of such changes the terms of the contract cease to comply with the requirements of this paragraph, or in In the event of termination of these contracts in relation to individual or all insured employees (participants), employer contributions under such contracts in relation to the relevant employees, previously included in expenses, are recognized as subject to taxation from the date of making such changes to the terms of these contracts and (or) reducing the validity period of these contracts or their termination (except for cases of early termination of the contract due to force majeure circumstances, that is, extraordinary and unavoidable circumstances).

Contributions under voluntary personal insurance contracts providing for payment by insurers of medical expenses of insured employees, expenses of employers under contracts for the provision of medical services concluded in favor of employees for a period of at least one year with medical organizations that have appropriate licenses to carry out medical activities, issued in accordance with legislation of the Russian Federation, and the expenses specified in clause 24.2 of this part, in the aggregate, cannot exceed 6 percent of the amount of labor costs.

Contributions under voluntary personal insurance contracts that provide for payments exclusively in cases of death and (or) harm to the health of the insured person are included in expenses in an amount not exceeding 15,000 rubles per year, calculated as the ratio of the total amount of contributions paid under these contracts, to the number of insured workers.

When calculating the maximum amounts of payments (contributions) calculated in accordance with this subparagraph, the amounts of payments (contributions) provided for by this subparagraph are not included in labor costs;

17) amounts accrued in the amount of the tariff rate or salary (when performing work on a rotational basis), provided for by collective agreements, for calendar days on the way from the location of the organization (collection point) to the place of work and back, provided for by the shift work schedule, and also for days of delay of workers on the road due to meteorological conditions;

18) amounts accrued for work performed to individuals hired to work for the taxpayer under special contracts for the provision of labor with state organizations;

19) in cases provided for by the legislation of the Russian Federation, accruals at the main place of work for workers, managers or specialists of the taxpayer during their off-the-job training in the system of advanced training or retraining of personnel;

20) expenses for remuneration of donor employees for the days of examination, blood donation and rest provided after each day of blood donation;

21) expenses for remuneration of employees who are not on the staff of the taxpayer organization for the performance of work under concluded civil law contracts (including work contracts), with the exception of remuneration under civil law contracts concluded with individual entrepreneurs;

22) accruals provided for by the legislation of the Russian Federation to military personnel undergoing military service at state unitary enterprises and in construction organizations of federal executive authorities, in which the legislation of the Russian Federation provides for military service, and to employees of internal affairs bodies, institutions and bodies of the penal system, the federal fire department services of the State Fire Service, persons serving in the troops of the National Guard of the Russian Federation and having special police ranks;

23) additional payments to disabled people provided for by the legislation of the Russian Federation;

24) expenses in the form of deductions to the reserve for the upcoming payment of vacations to employees and (or) to the reserve for the payment of annual remuneration for length of service and based on the results of work for the year, carried out in accordance with Article 324.1 of this Code;

24.1) expenses for reimbursement of employees’ expenses for paying interest on loans (credits) for the acquisition and (or) construction of residential premises. These expenses for tax purposes are recognized in an amount not exceeding 3 percent of the amount of labor costs;

24.2) expenses for payment for services for the organization of tourism, sanatorium-resort treatment and recreation on the territory of the Russian Federation in accordance with the agreement on the sale of a tourism product, provided to employees, their spouses, parents, children (including adopted children) under the age of 18 years, wards under the age of 18, as well as children (including adopted children) under the age of 24, studying full-time in educational organizations, former wards (after termination of guardianship or trusteeship) under the age of 24, studying full-time training in educational organizations.

For the purposes of this paragraph, services for the organization of tourism, sanatorium-resort treatment and recreation on the territory of the Russian Federation are recognized as the following services provided under an agreement on the sale of a tourism product concluded by the employer with a tour operator or travel agent:

services for transporting tourists across the territory of the Russian Federation by air, water, road and (or) rail to their destination and back, or along another route agreed upon in the contract for the sale of a tourist product;
tourist accommodation services in a hotel(s) or other accommodation facility(s), sanatorium-resort treatment and recreation facility located on the territory of the Russian Federation, including tourist food services, if food services are provided in conjunction with hotel accommodation services or another accommodation facility, sanatorium-resort treatment and recreation facility;
health resort services;
excursion services.

The expenses specified in this paragraph are taken into account in the amount of actual expenses incurred for services for organizing tourism, sanatorium-resort treatment and recreation on the territory of the Russian Federation, but not more than 50,000 rubles in total for the tax period for each of the citizens listed in paragraph one of this paragraph , and subject to the fulfillment of the requirement established by paragraph nine of clause 16 of this part;

25) other types of expenses incurred in favor of the employee, provided for by the employment contract and (or) collective agreement.

Article 255. Labor costs

checked today
code dated January 28, 2020
entered into force on 01/01/2002

Compare what has changed in the current edition compared to the previous one

There are no new articles that have not entered into force.

Labor costs for the purposes of this chapter include, in particular:

1) amounts accrued at tariff rates, official salaries, piece rates or as a percentage of revenue in accordance with the forms and systems of remuneration accepted by the taxpayer;
2) accruals of an incentive nature, including bonuses for production results, bonuses to tariff rates and salaries for professional excellence, high achievements in work and other similar indicators;
3) accruals of an incentive and (or) compensatory nature related to working hours and working conditions, including bonuses to tariff rates and salaries for night work, multi-shift work, for combining professions, expanding service areas, for working in difficult, harmful, especially harmful working conditions, for overtime work and work on weekends and holidays, performed in accordance with the legislation of the Russian Federation;
4) the cost of utilities, food and products provided to employees free of charge in accordance with the legislation of the Russian Federation, provided to employees of the taxpayer in accordance with the procedure for free housing established by the legislation of the Russian Federation (amount of monetary compensation for failure to provide free housing, utilities and other similar services);
5) expenses for the acquisition (manufacturing) of uniforms and uniforms issued in accordance with the legislation of the Russian Federation to employees free of charge or sold to employees at reduced prices (to the extent of the cost not compensated by employees), which remain for the personal permanent use of employees. In the same manner, expenses for the acquisition or production by an organization of uniforms and shoes, which indicate that employees belong to this organization, are taken into account;
6) the amount of average earnings accrued to employees, retained for the duration of their performance of state and (or) public duties and in other cases provided for by the labor legislation of the Russian Federation;
7) expenses in the form of average earnings retained by employees during the vacation provided for by the legislation of the Russian Federation, actual expenses for travel of employees and persons dependent on these employees to the place of use of vacation on the territory of the Russian Federation and back (including expenses for payment transportation of luggage of employees of organizations located in the regions of the Far North and equivalent areas) in the manner prescribed by current legislation - for organizations financed from the relevant budgets and in the manner provided by the employer - for other organizations, additional payment to minors for shortened working hours, expenses for payment for breaks in work for mothers to feed the child, as well as expenses for payment of time associated with medical examinations;
8) monetary compensation for unused vacation in accordance with the labor legislation of the Russian Federation;
9) accruals to dismissed employees, including in connection with the reorganization or liquidation of the taxpayer, reduction in the number or staff of the taxpayer’s employees. For the purposes of this paragraph, accruals to dismissed employees are recognized, in particular, severance payments made by the employer upon termination of the employment contract, provided for by employment contracts and (or) separate agreements of the parties to the employment contract, including agreements on termination of the employment contract, as well as collective agreements, agreements and local regulations containing labor law standards;
10) one-time payments for length of service (bonuses for length of service in the specialty) in accordance with the legislation of the Russian Federation;
11) bonuses due to regional regulation of wages, including accruals based on regional coefficients and coefficients for work in difficult natural and climatic conditions;
12) allowances for continuous work experience in the Far North and equivalent areas, in the European North and other areas with difficult natural and climatic conditions;
12.1) the cost of travel at actual expenses and the cost of luggage at the rate of no more than 5 tons per family at actual expenses, but not higher than the tariffs provided for transportation by rail to an employee of an organization located in the regions of the Far North and equivalent areas (in the absence of railway, the specified expenses are accepted in the amount of the minimum cost of travel by air), and members of his family in the event of moving to a new place of residence in another area in connection with the termination of an employment contract with an employee for any reason, including in the event of his death, for with the exception of dismissal for guilty actions;
13) expenses in the form of average earnings, maintained in accordance with the legislation of the Russian Federation for the duration of study leaves granted to the taxpayer’s employees, as well as expenses for travel to the place of study and back;
14) expenses for wages during forced absence or while performing lower-paid work in cases provided for by the legislation of the Russian Federation;
15) became invalid on January 1, 2010. - Federal Law of July 24, 2009 N 213-FZ;
16) the amount of payments (contributions) of employers under compulsory insurance contracts, the amount of contributions of employers paid in accordance with the Federal Law "On additional insurance contributions for funded pensions and state support for the formation of pension savings", as well as the amount of payments (contributions) of employers under voluntary contracts insurance (non-state pension agreements) concluded in favor of employees with insurance organizations (non-state pension funds) that have licenses issued in accordance with the legislation of the Russian Federation to conduct relevant types of activities in the Russian Federation.

In cases of voluntary insurance (non-state pension provision), the indicated amounts relate to labor costs under contracts:

life insurance, if such contracts are concluded for a period of at least five years with Russian insurance organizations that have licenses to conduct the relevant type of activity, and during these five years do not provide for insurance payments, including in the form of annuities and (or) annuities, for with the exception of insurance payments in cases of death and (or) injury to the health of the insured person;
non-state pension provision, subject to the application of a pension scheme that provides for the accounting of pension contributions on the personal accounts of participants in non-state pension funds, and (or) voluntary pension insurance when the participant and (or) insured person has pension grounds provided for by the legislation of the Russian Federation, giving the right to establish pensions under state pension provision and (or) insurance pension, and during the period of validity of the pension grounds. At the same time, non-state pension agreements must provide for the payment of pensions until the funds in the participant’s personal account are exhausted, but for at least five years, or for life, and voluntary pension insurance agreements must provide for the payment of pensions for life;
voluntary personal insurance of employees, concluded for a period of at least one year, providing for payment by insurers of medical expenses of insured employees;
voluntary personal insurance, providing payments exclusively in cases of death and (or) harm to the health of the insured person.

18) amounts accrued for work performed to individuals hired to work for the taxpayer under special contracts for the provision of labor with state organizations;

20) expenses for remuneration of donor employees for the days of examination, blood donation and rest provided after each day of blood donation;

23) additional payments to disabled people provided for by the legislation of the Russian Federation;

services for transporting tourists across the territory of the Russian Federation by air, water, road and (or) rail to their destination and back, or along another route agreed upon in the contract for the sale of a tourist product;
tourist accommodation services in a hotel(s) or other accommodation facility(s), sanatorium-resort treatment and recreation facility located on the territory of the Russian Federation, including tourist food services, if food services are provided in conjunction with hotel accommodation services or another accommodation facility, sanatorium-resort treatment and recreation facility;
health resort services;
excursion services.

25) other types of expenses incurred in favor of the employee, provided for by the employment contract and (or) collective agreement.

Commentary on Article 255 of the Labor Code of the Russian Federation

Providing maternity leave is the most important guarantee that protects the health of mother and child.

The provision of such leave is provided for by ILO Convention No. 103 “On Maternity Protection”, ratified by the USSR, according to which every woman employed in industrial enterprises, non-industrial and agricultural work, including homeworkers, upon presentation of a medical certificate, has the right to maternity leave , the duration of which cannot be less than 12 weeks, including at least 6 weeks in the postpartum period. If the birth occurs before the expected date, the leave calculated before this date is extended until the actual date of birth, and the duration of compulsory postpartum leave is not reduced. During maternity leave, a woman is provided with state cash benefits to ensure the woman and her child an adequate standard of living.

Russian legislation, Article 255 of the Labor Code, provides women with maternity leave of at least 70 days before childbirth and 70 days after childbirth (for a total of at least 20 weeks) with payment of maternity benefits during this time in the amount of full earnings.

The right to maternity leave is granted to women working under an employment contract, regardless of the duration of their work in the organization, working hours, use of regular leave and consists of two parts - prenatal and postnatal. The duration of the first is 70 calendar days, and in case of multiple pregnancy - 84 calendar days; the duration of the second is 70 calendar days, for complicated births - 86 calendar days, for the birth of two or more children at the same time - 110 calendar days.

Russian legislation also provides for longer maternity leave for women permanently residing in the territory of residence with the right to resettlement, as well as those permanently residing (working) in the resettlement zone before their relocation to other areas, in connection with the conduct of recreational activities outside the territories with radioactive contamination lasting 90 days (clause 8, part 1, article 18 and part 1, article 20 of the Law of the Russian Federation of May 15, 1991 N 1244-1 “On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant” ).

Similarly, in accordance with paragraph 4 of Article 1 and Article 7 of the Federal Law of November 26, 1998 N 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and discharges of radioactive waste into the Techa River", antenatal leave lasting 90 calendar days is provided to women living in settlements exposed to radioactive contamination, where the average annual effective radiation dose, in addition to the level of natural background radiation for the area, is currently over 1 mSv (0 ,1 rem).

Maternity leave is granted to women on the basis of a medical report, issued by an obstetrician-gynecologist, and in his absence, by a general practitioner, a certificate of temporary incapacity for work. A certificate of incapacity for work is issued from 30 weeks of pregnancy (in case of multiple pregnancy - from 28 weeks) at a time for 140 calendar days (70 calendar days before childbirth and 70 calendar days after childbirth) or for 194 calendar days (84 calendar days before childbirth and 110 calendar days). days after birth). Women who lived (worked) in the resettlement zone before their resettlement to other areas and live in the zone with the right to resettlement, as well as women living in settlements exposed to radioactive contamination as a result of the accident at the Mayak production association and the discharge of radioactive waste into the river In case of heat, a temporary disability certificate is issued for 160 days (90 days before childbirth and 70 days after childbirth), and in case of multiple pregnancy - for 200 days (90 days before childbirth and 110 days after childbirth).

If pregnancy occurs while a woman is on partially paid leave or additional leave without pay to care for a child, a certificate of incapacity for work is issued on a general basis.

In case of complicated childbirth, a certificate of incapacity for work is issued for an additional 16 calendar days by the medical institution where the birth took place. The instructions on the procedure for providing postpartum leave for complicated births were approved by Order of the Ministry of Health of Russia dated April 23, 1997 N 01-97.

Maternity leave is granted to a woman upon her request. The law does not require a written application for maternity leave, and a woman’s intention to exercise the right to leave can be expressed, for example, by submitting to the employer a certificate of temporary incapacity for work, which indicates the start and expected end time (in the absence of complications during childbirth) of the leave.

During maternity leave, a woman is paid a state social insurance benefit. The amount of the benefit and the procedure for its payment are established by Federal Law No. 81-FZ of May 19, 1995 “On state benefits for citizens with children”, as well as the Regulations on the assignment and payment of state benefits to citizens with children (approved by the Decree of the Government of the Russian Federation of December 30 2006 N 865).

Along with women working under an employment contract, the right to maternity benefits is also given to women who were dismissed due to the liquidation of enterprises, institutions and organizations during the 12 months preceding the day they were recognized as unemployed in the prescribed manner, in addition, women from the number of civilian personnel of military formations of the Russian Federation located on the territories of foreign states in cases provided for by international treaties of the Russian Federation, also dismissed due to the husband’s transfer to work in another area, moving to the husband’s place of residence, illness that prevents the continuation of work or residence in the given area ( in accordance with a medical report), the need to care for sick family members (if there is a medical report) or disabled people of group I, provided that maternity leave occurs within a month after dismissal.

Maternity benefits for women working under an employment contract, women from among civilian personnel of military formations and women dismissed within a month before the right to maternity leave arises for the above reasons are paid in the amount of average earnings.

If maternity leave occurs during a period of temporary suspension of the organization’s work, forced leave without pay due to a temporary reduction in production volumes, or during the period of the organization’s work on a part-time or part-time basis, maternity benefits are calculated from wages before the specified period and is paid in full for all generally established working days falling during the period of maternity leave.

Maternity benefits are assigned and paid for working days (hours) missed during the period of maternity leave, and are calculated by multiplying the daily (hourly) benefit by the number of specified days (hours).

Article 13 of Federal Law No. 234-FZ of December 19, 2006 “On the budget of the Social Insurance Fund of the Russian Federation for 2007” establishes the maximum amount of maternity benefits in 2007 in the amount of 16,125 rubles. for a full calendar month and is adjusted taking into account the regional coefficient of wages.

Maternity benefits are paid at the place of work on the basis of a certificate of temporary incapacity for work (sick leave), including for those dismissed within a month before the start of maternity leave. For women dismissed due to the liquidation of enterprises, institutions and organizations, during the 12 months preceding the day they were recognized as unemployed in the established manner, benefits are paid in the amount of 300 rubles, on the basis of Article 8 of the Federal Law "On State Benefits for Citizens with Children" . The benefit is paid by the social protection authorities at the woman’s place of residence. The basis is an application for the assignment of benefits, a certificate of temporary incapacity for work, an extract from the work book about the last place of work, certified in the prescribed manner, or a certificate from the state employment service recognizing her as unemployed.

Women who register with medical institutions in the early stages of pregnancy (up to 12 weeks) are paid a lump sum benefit upon presentation of a certificate from the antenatal clinic or another medical institution that registered the woman in the early stages of pregnancy.

Maternity benefits must be paid (paid) within 10 days from the date of submission of all necessary documents. A one-time benefit for women who registered in the early stages of pregnancy is paid simultaneously with maternity benefits if the relevant documents are submitted at the same time. If a certificate from a medical institution is submitted later, then in the general manner, within 10 days.

As for maternity benefits and one-time benefits for employed, unemployed, dismissed within a month before the start of maternity leave, it is paid from social insurance funds, and benefits for women from among the civilian personnel of military formations - from federal funds. budget.

In accordance with the Federal Law “On State Benefits for Citizens with Children,” a one-time benefit for the birth (adoption) of a child in the amount of 8,000 rubles is also paid. for each child. The right to receive a lump sum benefit upon the birth of a child belongs to one of the child’s parents or a person replacing them.

The benefit is assigned and paid on the basis of an application for the appointment of this benefit and a certificate of birth of the child issued by the registry office; in addition, a certificate from the place of work (service, study) of the other parent is submitted stating that such a benefit was not assigned.

Another comment on Art. 255 Labor Code of the Russian Federation

1. Providing maternity leave is the most important guarantee for women, not only allowing them to combine work with motherhood, but also protecting the health of mother and child.

The provision of appropriate leave is provided for by ILO Convention No. 103 “On Maternity Protection,” ratified by the USSR in 1956 (see Decree of the Presidium of the Supreme Soviet of the USSR of July 6, 1956 // USSR Air Force. 1956. No. 14. Art. 301). In accordance with this Convention, every woman employed in industrial enterprises, non-industrial and agricultural work, including homeworkers, upon presentation of a medical certificate, has the right to maternity leave, the duration of which cannot be less than 12 weeks, including at least 6 weeks in the postpartum period. If the birth occurs before the expected date, the leave taken before this date is extended in any case until the actual date of birth, and the duration of compulsory postpartum leave is not reduced for this reason. During maternity leave, a woman is provided with a cash benefit, the amount of which is set in such a way as to ensure good hygienic living conditions and an adequate standard of living for the woman and her child.

Russian legislation fully meets the ILO requirements. In accordance with Art. 255 of the Labor Code of the Russian Federation, women are granted maternity leave of at least 70 days before childbirth and 70 days after childbirth (a total of at least 20 weeks) with payment of maternity benefits during this time in the amount of full earnings.

2. The right to maternity leave is granted to all women without exception working under an employment contract, regardless of the duration of their work in the organization, working hours, use of regular leave, etc.

3. Maternity leave consists of two parts - prenatal and postnatal. The duration of the first is 70 calendar days, and in case of multiple pregnancy - 84 calendar days; the duration of the second is 70 calendar days, for complicated births - 86, for the birth of two or more children at the same time - 110 calendar days.

Longer maternity leave is provided to women permanently residing in the territory of residence with the right to resettlement, as well as those permanently residing (working) in the resettlement zone before their relocation to other areas. The duration of prenatal leave in these cases is 90 calendar days with the implementation of health activities outside the territories with radioactive contamination (see clause 7, part 1, article 13, clause 8, part 1, article 18 and part 1, article 20 of the Law RF "On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant").

In accordance with paragraph 4 of Art. 1 and art. 7 of the Federal Law of November 26, 1998 N 175-FZ (as amended on August 22, 2004) “On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and discharges of radioactive waste into the Techa River" prenatal leave lasting 90 calendar days is also provided to women living in settlements exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, where the average annual effective radiation dose is currently above 1 mSv (0.1 rem) (additionally above the level of natural background radiation for a given area).

The list of settlements located within the boundaries of zones of radioactive contamination due to the accident at the Chernobyl nuclear power plant was approved by Decree of the Government of the Russian Federation of December 18, 1997 N 1582 (as amended on April 7, 2005). The list of settlements that were exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River was approved by Decree of the Government of the Russian Federation of October 8, 1993 N 1005 (as amended on November 20, 1999) .

4. The basis for granting maternity leave is a certificate of temporary incapacity for work issued by an obstetrician-gynecologist, and in his absence, by a general practitioner. The procedure for issuing certificates of temporary disability was approved by Order of the Ministry of Health and Medical Industry of Russia N 206 and Resolution of the Social Insurance Fund of the Russian Federation N 21 of October 19, 1994 (as amended on June 25, 1996) (BNA. 1995. N 1; 1996. N 8). A certificate of incapacity for work is issued from 30 weeks of pregnancy (in case of multiple pregnancy - from 28 weeks) at a time for 140 calendar days (70 calendar days before childbirth and 70 calendar days after childbirth) or for 194 calendar days (84 calendar days before childbirth and 110 calendar days). days after birth). Women who lived (worked) in the resettlement zone before their resettlement to other areas and live in the zone with the right to resettlement, as well as women living in settlements exposed to radioactive contamination as a result of the accident at the Mayak production association and the discharge of radioactive waste into the river Temporary disability certificate is issued for 160 days (90 days before childbirth and 70 days after childbirth). In case of multiple pregnancy, a certificate of temporary incapacity for work is issued to these women for 200 days (90 days before childbirth and 110 days after childbirth).

For childbirth that occurs before 30 weeks of pregnancy and the birth of a live child, a certificate of incapacity for work for pregnancy and childbirth is issued by the medical institution where the birth took place for 156 calendar days (70 days of prenatal leave and 86 days of postnatal leave, as for complicated births), and in the case of a stillbirth or death within the first 7 days after birth - for 86 calendar days.

If pregnancy occurs while a woman is on partially paid leave or additional leave without pay to care for a child, a certificate of incapacity for work is issued on a general basis (see clause 8.5 of the Instruction on the procedure for issuing documents certifying temporary disability of citizens, dated October 19, 1994 .).

On granting leave to persons who have adopted a child, see Art. 257 of the Labor Code of the Russian Federation and commentary to it.

During the “embryo transfer” operation, a certificate of incapacity for work is issued by the operating doctor for the period from the moment of hospitalization until the fact of pregnancy is established, and then on a general basis.

5. Maternity leave is a woman’s right, therefore it is granted upon her request, but a woman’s refusal to take prenatal leave is highly undesirable, since it is provided to protect the health of the pregnant woman and her unborn child.

The law does not require a written application for maternity leave. A woman’s intention to take advantage of the right to leave granted to her can be expressed by providing the employer with a certificate of temporary incapacity for work, which indicates the start and expected end time (in the absence of complications during childbirth) of the leave.

6. The current Procedure for granting maternity leave in accordance with ILO Convention No. 103 provides for the provision of leave in total for the number of calendar days indicated on the temporary disability certificate. This means that if the birth occurs earlier or later than expected, the total duration of leave will not change.

7. During the period of maternity leave, a woman is paid a state social insurance benefit. The amount of the benefit and the procedure for its payment are established by the Federal Law of May 19, 1995 N 81-FZ (as amended on December 5, 2006) “On state benefits for citizens with children”, the Regulations on the assignment and payment of state benefits to citizens with children, approved by Decree of the Government of the Russian Federation of December 30, 2006 N 865 (SZ RF. 2007. N 1. Art. 313), as well as Federal Law of December 29, 2006 N 255-FZ “On provision of benefits for temporary disability, for pregnancy and childbirth of citizens subject to compulsory social insurance" (SZ RF. 2007. N 1. Art. 18).

Along with women working under an employment contract, the following also have the right to maternity benefits:

Women dismissed due to the liquidation of enterprises, institutions and organizations during the twelve months preceding the day they were recognized as unemployed in the prescribed manner;

Women from among the civilian personnel of military formations of the Russian Federation located on the territories of foreign states in cases provided for by international treaties of the Russian Federation;

Women dismissed due to their husband's transfer to work in another area, moving to the husband's place of residence, illness that prevents them from continuing to work or living in a given area (in accordance with a medical report), the need to care for sick family members (if there is a medical report) or disabled people of group I, provided that maternity leave began within a month after dismissal.

8. Maternity benefits for women working under an employment contract, women from among civilian personnel of military formations and women dismissed within a month before the right to maternity leave arises for the above reasons are paid in the amount of 100% of average earnings. The calculation of average earnings is carried out in accordance with the Federal Law of December 29, 2006 "On the provision of benefits for temporary disability, pregnancy and childbirth of citizens subject to compulsory social insurance."

Maternity benefits are assigned and paid for calendar days falling during the period of maternity leave, and are calculated by multiplying the daily benefit by the number of specified days.

The maximum benefit amount for the next financial year is established by the federal law on the budget of the Social Insurance Fund. In 2007 it is 16,125 rubles. per full month. In regions and localities where regional coefficients are applied to wages in accordance with the established procedure, the maximum amount of benefits for temporary disability, pregnancy and childbirth is determined taking into account these coefficients. This norm was recognized by the Constitutional Court of the Russian Federation as not corresponding to the Constitution of the Russian Federation; it loses force on September 23, 2007 (see Resolution of the Constitutional Court of the Russian Federation of March 22, 2007 N 4-P (SZ RF. 2007. N 14. Art. 1742)).

A special procedure for calculating the amount of maternity benefits is established for persons with an insurance period of less than six months: the benefit is paid in an amount not exceeding for a full calendar month the minimum wage established by federal law, and in regions and localities in which, in the established the procedure for applying regional coefficients to wages is the minimum wage taking into account these coefficients (clause 3 of Article 11 of the Federal Law of December 29, 2006 N 255-FZ).

On the procedure for calculating the insurance period, see paragraph 13 of the commentary to Art. 183 Labor Code of the Russian Federation.

9. Maternity benefits are paid at the place of work on the basis of a certificate of temporary incapacity for work. For women working for several employers, the benefit is paid for each place of work, with a maximum limit in each case.

For women dismissed within a month before the start of maternity leave, benefits are paid at their last place of work on the basis of a certificate of temporary incapacity for work.

10. Maternity benefits for women dismissed due to the liquidation of enterprises, institutions and organizations, during the twelve months preceding the day they are recognized as unemployed in the prescribed manner, are paid in the amount of 300 rubles. (see Article 8 of the Federal Law “On State Benefits for Citizens with Children”). The benefit is paid for all calendar days falling during the period of maternity leave. The benefit is paid by the social protection authorities at the woman’s place of residence on the basis of an application for a benefit, a certificate of temporary incapacity for work, an extract from the work book about the last place of work, certified in the prescribed manner, and a certificate from the state employment service recognizing her as unemployed.

11. Along with maternity benefits, women who register with medical institutions in the early stages of pregnancy (up to 12 weeks) are paid a one-time benefit in the amount of 300 rubles.

To assign and pay a one-time benefit to women who registered with medical institutions in the early stages of pregnancy, a certificate from the antenatal clinic or another medical institution that registered the woman in the early stages of pregnancy is provided.

12. Maternity benefits are paid within 10 days from the date of provision of all necessary documents. A one-time benefit for women registered in the early stages of pregnancy is paid simultaneously with the maternity benefit, if the relevant documents are submitted at the same time, or within 10 days from the date of provision of a certificate from a medical institution, if it is submitted later.

13. Maternity benefits and one-time benefits for working, unemployed, dismissed women within a month before the start of maternity leave are paid from social insurance funds; benefits for women from among the civilian personnel of military formations - at the expense of the federal budget.

14. In addition to maternity benefits, in accordance with the Federal Law “On State Benefits for Citizens with Children,” a lump sum benefit is also paid upon the birth of a child in the amount of 8,000 rubles. for each child.

One of the child’s parents or a person replacing them has the right to a lump sum benefit upon the birth of a child.

To assign and pay a one-time benefit at the birth of a child, an application for the appointment of this benefit and a certificate of the birth of the child issued by the registry office are submitted. If both parents work (serve, study), an additional certificate from the place of work (service, study) of the other parent is submitted stating that such benefits were not assigned.

In addition to benefits for the birth of a child established by federal legislation, additional benefits may be assigned in accordance with the legislation of the constituent entities of the Russian Federation.

In paragraph 1 of Art. 255 of the Tax Code of the Russian Federation formulates the main composition of taxpayer expenses aimed at paying labor. This cost category includes any benefits to employees in kind or in cash. Let's take a closer look at what else is included in these costs.

Basic payments

First of all, these include amounts calculated based on official salaries, tariff rates, as a percentage of revenue or piece rates according to the payer’s systems and forms of salary calculation. This is indicated in paragraph 1 of Art. 255 Tax Code of the Russian Federation. In addition, the costs include the amount of average earnings calculated and maintained for the period the employee performs public (state) duties and in other cases established by law. This provision is provided for in paragraph 6 of Art. 255 Tax Code of the Russian Federation.

Incentive payments

These include bonuses for the results of production activities, bonuses to salaries and rates for professional excellence, achievements in work and similar indicators. These costs are defined in paragraph 2 of Art. 255 Tax Code of the Russian Federation. Labor costs also include compensatory or incentive payments related to the regime and conditions of activity at the enterprise. In particular, according to paragraph 3 of Art. 255 of the Tax Code of the Russian Federation, they provide for bonuses for work:

At night time.
Multi-shift mode.
Combination of professions.
In particularly harmful, difficult conditions.
Expansion of service area.
Overtime on holidays and weekends.

Compensation

Salary expenses include the cost of utilities, food, food, and housing, which should be provided to employees free of charge. If employees do not receive them, the taxpayer pays appropriate compensation. The employer also includes in labor costs the costs of manufacturing/purchasing uniforms and uniforms provided to employees according to the established rules in the legislation free of charge or sold to them at reduced prices (in the part not covered by the staff), which remain for the permanent individual use of employees. These provisions establish paragraphs 4 and 5 of Art. 255 Tax Code of the Russian Federation.

Directions

The Tax Code provides for the inclusion in expenses of amounts in the form of average earnings accrued for vacation. Art. 255 of the Tax Code of the Russian Federation also includes the actual costs of paying for travel of employees and persons who are dependent on them to a vacation spot in the country and back. These expenses, among other things, include compensation for the transportation of luggage of employees of enterprises located in the Far North, as well as in areas that are equivalent to it in climatic conditions. These payments are provided for in clause 7 of Art. 255 Tax Code of the Russian Federation. For organizations financed from the relevant budgets, accrual is carried out in the manner prescribed by law. For other organizations, the calculation is made according to the rules established by the employer. In paragraph 7 of Art. 255 of the Tax Code of the Russian Federation also establishes additional payment for minor employees for reduced time. Salary expenses also include the cost of paying for breaks for mothers to feed their children, as well as the time required for medical examinations. According to clause 8 of Art. 255 of the Tax Code of the Russian Federation takes into account monetary compensation for unused rest periods in accordance with the Labor Code.

Accruals upon dismissal

They are established in paragraph 9 of Art. 255 Tax Code of the Russian Federation. Salary costs include accruals for resigning employees, including during the liquidation or reorganization of an enterprise, reduction of staff or the number of taxpayer employees. Such amounts, in particular, include severance pay calculated to personnel upon termination of an employment contract, provided for in the contract or separate agreements between the parties, collective agreements, as well as local documents containing the provisions of labor law.

Allowances and rewards

These payments are established in clauses 10-12 of Art. 255 Tax Code of the Russian Federation. Salary costs include one-time remunerations accrued for length of service (for length of service in the specialty). Costs also include allowances, which are determined by regional regulation of the established method of calculating wages. In them, among other things, Art. 255 of the Tax Code of the Russian Federation provides for accruals according to the following coefficients:

District.
For activities in special natural and climatic conditions.

In salary costs according to art. 255 of the Tax Code of the Russian Federation includes bonuses for uninterrupted work experience in the European and Far North, in areas equivalent to it.

Insurance premiums

They are determined by clause 16 of Art. 255 Tax Code of the Russian Federation. Salary expenses include payments by employers under compulsory and voluntary insurance contracts concluded between a licensed organization and an employee. The costs also include contributions paid under the relevant Federal Law. For voluntary insurance, expenses include amounts under contracts:

Personal insurance that provides compensation only in the event of death or damage to health.
Life insurance (with a validity period of at least 5 years).
Non-state provision, subject to the use of a scheme for recording contributions on personal accounts.
Voluntary individual insurance (with a validity period of at least one year).

Other payments

Clause 25 Art. 255 of the Tax Code of the Russian Federation includes in salary expenses other types of expenses that are incurred for the benefit of employees. This refers to those payments that are not specified in the previous provisions. To be taken into account, such expenses must be provided for in the contract or collective agreement. According to Art. 255 of the Tax Code of the Russian Federation, sick leave is paid by the employer. In this case, accruals are made for the first three days of the employee’s absence. Subsequent days are compensated by insurance premiums. One more point should be noted, provided for in Art. 255 Tax Code of the Russian Federation. Sick leave paid in accordance with a voluntary individual insurance agreement, expenses incurred by the employer under an agreement for the provision of medical services concluded in favor of employees for a period of at least a year with medical institutions that have licenses to carry out their activities are included in costs in the amount of no more than 6% from salary costs. The total amount of employer contributions paid in accordance with the law towards the funded part of the pension, as well as under long-term life insurance agreements for individuals, voluntary pension provision (including non-state), is taken into account for taxation purposes. Its size should not exceed 12% of salary expenses.

Art. 255 of the Tax Code of the Russian Federation with comments

Several changes have been introduced to the Code. The first of these relate to payment of vacation pay and compensation for the training period. The new edition specifies the amount of these expenses in the form of average earnings. In 2014, they were indicated in general terms as salary expenses. This means that additional accruals up to the average pay cannot be attributed to compensation for rest periods and subsequently taken into account. At the same time, clause 8 of Art. 255 of the Tax Code of the Russian Federation remained unchanged. The provision for accounting in the expense item for severance pay, the payment of which is provided for under an employment or collective agreement, has been adjusted. Until the corresponding amendment is made to Art. 255 of the Tax Code of the Russian Federation, there has been quite contradictory judicial practice. The disputes, in particular, concerned the accounting of these costs for tax purposes. Another change concerned remuneration based on annual performance results. In accordance with the amendments, such payments are included in salary expenses under clause 24. Now it is indicated that it is possible to create reserves for payments based on the results of the employee’s annual activities.

Question about “rolling over” payments for the rest period

Let's look at an example. The employee takes vacation from 06/29/2015 to 07/26/2015. According to the Labor Code, payments were made before leaving on vacation on 05/25/2015 in the amount of 25 thousand rubles. If an enterprise submits quarterly reports, then 2 days of employee vacation fall in the second quarter of the year, and 26 in the third. Thus, the latter form a “transient” rest period. According to clause 7, salary expenses include payments in the form of average earnings. This means that the accrued amount of 25 thousand rubles. taken into account when calculating the base as part of costs. As for the period in which they are taken into account, clarifications are given in the letter of the Ministry of Finance dated 03/06/2015. In accordance with the explanations, these expenses are recognized in the time period in which they were generated and paid, that is, in the declaration for the second quarter.

Conditions for accounting for severance pay

Let's look at an example. The LLC terminated the contract with the commercial director and paid him a severance pay of 300 thousand rubles. Is it possible to take this amount into account as part of salary costs for tax purposes and under what conditions? In accordance with changes to the Code, severance pay may be included in such expenses. However, for this it is necessary that severance pay be provided for in the employment contract or local act of the enterprise. The latter, in particular, may be an agreement to terminate the contract. It indicates the amount of the benefit if it was not established in the contract or under the terms of the collective agreement.

Explanation of annual remuneration

For example, an enterprise plans to pay certain amounts based on the performance of employees. What actions need to be taken for this? First of all, it is necessary to establish in the accounting policy a uniform method of reserving for the payment of remuneration, determine the limit and the subsequent percentage of accruals for each month. To do this, you need to draw up an estimate. It determines the amount of the annual reserve based on the ratio of the annual payroll and percentage deductions from it for remuneration. After this, the entire volume should be divided into months. At the same time, insurance payments for the annual remuneration are also taken into account in the monthly amounts. For example, an enterprise plans salary expenses in 2016 in the amount of 7 million rubles. The reservation percentage is 10%, and the amount of insurance premiums is 31%. The estimated limit on the final remuneration will thus be 917,000 rubles. (7,000,000 × 1.31 × 10%). At the next stage, the reserve is directly formed in a monthly format. The amount of salary expenses and insurance premiums accrued on it is multiplied by the percentage limit. The obtained values are taken into account in expenses when calculating the mandatory budget deduction from profits under clause 24 of the Tax Code. Next, on December 31, an inventory of the reserve is carried out. It is necessary to compare the generated volume with the amount of remuneration accrued to employees, taking into account insurance. Thus, overexpenditure or deficiency is identified.

Free Meal Explanation

Let’s say that the enterprise does not have a special canteen, but a separate room was equipped with everything necessary. In addition, products are purchased, from which a specially hired employee prepares lunch. Are such expenses included in labor costs? To include these costs, the terms and conditions for the provision of food must first be included in employment contracts. According to Art. 131 of the Labor Code, the employer can issue part of the salary in kind. Free food in this case will be qualified in this way. The salary will be formed from the accrued salary and the cost of free food. The basis for including costs in payroll expenses is clause 1 of Art. 255 NK. In accordance with the provisions, expenses may include amounts received from the employer in accordance with different types of settlements with personnel.

Clothing expenses

Let's assume that an LLC has planned to purchase uniforms for staff and donate them free of charge. How should this be taken into account in salary expenses? According to clause 5 of the article under consideration, the cost of uniforms, which are transferred to the specialists of the enterprise free of charge, may be included in the indicated costs. However, it is worth keeping in mind that the employer will need to pay on top of VAT on the transfer, personal income tax (since this, as in the previous example, acts as a payment in kind), as well as insurance premiums. In addition, in order to include the cost of uniforms in expenses, a number of conditions must be met:

Issuance is economically justified.
Uniforms allow you to determine the identity of the personnel.
The issuance is provided for in a collective or labor agreement or in other local acts of the enterprise.
The costs of purchasing the uniform are documented.

As an alternative, you can use Art. 254 and reclassify clothing from uniform to special clothing. However, in this case it will be necessary to assess working conditions. If it is not possible to transfer clothing from the uniform category to special clothing, it is advisable to transfer it not into the ownership of employees, but for temporary use. This will avoid additional costs in the form of VAT and personal income tax.

Financial assistance for the rest period

The LLC pays financial aid for employee vacations based on incoming applications. Can such costs be taken into account in salary expenses? According to paragraph 23 of Art. 270 of the Tax Code, the company has no grounds for such inclusion. However, the Ministry of Finance provided clarification on this matter. According to the Ministry, these expenses cannot be taken into account only if they do not relate to the fulfillment of labor obligations. The letter explains that financial assistance is interconnected with the implementation of professional activities. However, for accounting the following conditions must be met:

Financial assistance must be specified in a collective or employment agreement.
Payments must be tied to salary.
Material assistance should be related to compliance with labor discipline.

Anniversary expenses

Let's look at another example. One of the employees turns 50 years old. In this regard, management decided to pay him a bonus for the holiday. Can it be taken into account as part of salary expenses? According to Art. 255 of the Tax Code of the Russian Federation includes bonuses associated with the employee’s performance of his duties as expenses. The anniversary has nothing to do with the employee’s professional activities. In Art. 252 clearly states that only payments for high production results, achieved targets, and excellent work can be linked to the performance of duties. The anniversary does not fit any of these formulations. This means that the bonus for his case is not included in the salary expenses.

Paying for gym memberships for staff

By compensating the cost in this case, the company can spend expenses under Art. 255 or art. 264. As for accounting for taxable expenses, there is a direct prohibition on this in paragraph 29 of Art. 270. It states that expenses of this kind cannot be included in this category. The same opinion was expressed in letters from the Ministry of Finance.

Remuneration under civil law contracts

Let's consider the situation. Let’s assume that an LLC has signed a contract with a citizen to carry out commissioning activities on production equipment. Is it possible to include the remuneration paid to him as salary expenses under Art. 255? In this case, you should refer to paragraph 21 of this article. It says that the costs can take into account payments to individuals who are not on the staff of the enterprise if they perform work under a contract. At the same time, the conditions established in Art. 252. In particular, these expenses must be supported by documents and be aimed at generating income from the company’s commercial activities. The contract itself must comply with the requirements of the Civil Code. When performing work by an individual, the rental and use of equipment is excluded. If there are costs for this, then they are classified as “Other costs”.

Additional payment up to average earnings

Suppose an enterprise sends its technologist on a business trip. In this case, the employee’s actual earnings are actually less than the average. Can an additional payment be made and then be taken into account in the salary expenses involved in taxation? When sending an employee on a business trip, in accordance with Art. 167 TK, he can count on receiving average earnings. According to paragraph 25 of Art. 255 of the Tax Code, labor costs may take into account other expenses that are provided for by the enterprise in a contract or collective agreement. This means that in order to be included in the costs involved in taxation, they must be recorded in the appropriate documents. In this case, any problems are excluded when making additional payments up to average earnings during a business trip and their subsequent compensation.

Conclusion

With the introduction of additions and changes to the Tax Code, employers have the opportunity to justify and take into account many payments in favor of employees, as participating in taxation. It is extremely important for business managers to correctly process these accruals. It is necessary to pay special attention to local documents and the content of collective and labor agreements. It should be remembered that even if certain payments can be taken into account as expenses for tax purposes, but information about them is not in the acts, then their inclusion will be unlawful. It is necessary to carefully study the conditions regarding insurance payments. What matters here are the forms and duration of contracts concluded with the insurance company, and the features of the services provided. It is extremely important to reasonably classify certain expenses as expenses for tax purposes, referring to clause 25. It clearly states the requirement for the presence of information in collective or employment agreements. As mentioned above, this fact allows the employer to legally take into account payments. Separately, it is necessary to comply with the requirements for the form of concluded contracts for the performance of certain works by individuals. This condition is one of the key ones when considering the costs expected to be included in taxation. Each paragraph of the article has its own specifics. To avoid problems, you should carefully study and analyze the conditions and circumstances specified in them.

“Vacation” expenses for income tax purposes. “Vacation” expenses for the purpose of calculating income tax P 7 Article 255 Tax Code of the Russian Federation clarification

Article 255. Labor costs

Other articles in this section

Article 255. Labor costs

Other articles in this section

Commentary on Article 255 of the Labor Code of the Russian Federation

Another comment on Art. 255 Labor Code of the Russian Federation

Basic payments

Incentive payments

Compensation

Directions

Accruals upon dismissal

Allowances and rewards

Insurance premiums

Other payments

Art. 255 of the Tax Code of the Russian Federation with comments

Question about “rolling over” payments for the rest period

Conditions for accounting for severance pay

Explanation of annual remuneration

Free Meal Explanation

Clothing expenses

Financial assistance for the rest period

Anniversary expenses

Paying for gym memberships for staff

Remuneration under civil law contracts

Additional payment up to average earnings

Conclusion