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

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

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

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

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

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

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

For lease personal car Employee Be sure to familiarize yourself with the terms of the insurance of this car (OSAGO). If the organization has leased already the insured car, there are three situations.

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

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

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

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

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

Rules of accounting

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

Debit 001.

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

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

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

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

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

Example

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

Rental object - a car:

- Mark - Ford Focus;

– register sign - T543NE99;

- Identification number (VIN) - HTA211020x0325409;

- type - sedan;

- year of release - 2009;

- Engine - No. X02395409;

- White color;

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

- Passport TS - Series 62As No. 776059;

- Registration certificate - Series 45 EX No. 062540.

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

Accountant Alpha LLC made the following postings.

In February 2015:

Debit 001.

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

Monthly during the term of the lease agreement:

Debit 26 Credit 76

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

Calculation of taxes

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Example

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

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

In February, an accountant accrued insurance contributions Only on the cost of the driver services.

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

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

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

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

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

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

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

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

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

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

There is no need.

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

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

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

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

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

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

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

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

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

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

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

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

No you can not.

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

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

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

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

Example

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

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

The income tax "Master" pays monthly.

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

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

The accountant made such entries.

In January:

Debit 001.

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

Monthly from February to July inclusive:

Debit 25 Credit 76

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

Debit 76 Credit 68 subaccount "Calculations for NFFL"

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

Debit 76 credit 50

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

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

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

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

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

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

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

Example

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

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

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

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

12 300 rubles. × 13% \u003d 1599 rub.

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

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

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

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

Insurance fees with car rentalnot calculated and not paid by the tenant only if the car is rented without a crew. If the car is taken for rent with the crew, it will be necessary to charge and pay insurance premiums on the OPS and OMS. The need to pay contributions to the OSS in the case of injury is additionally discussed in the contract.

Vehicle lease agreement

If you want to take a car into temporary use, then in order to avoid any consequences, it is necessary to choose the way to choose the machine and draw up a vehicle lease agreement, prescribing all the obligations of the parties. The interaction between the landlord and the tenant under vehicle lease agreements is regulated by paragraph 3 of the ch. 34 of the Civil Code. The lease agreement between the legal entity and individual is a simple writing.

The lease agreement of vehicles, as a rule, is indicated:

• brand and car model, vin, mileage;
• lease term (beginning and end);
• rights and obligations of the parties;
• size, timing and order of rental fees;
• the order of transferring the car (place of transfer and place of return), order and timing of the payment;
• presence or absence of collateral;
• responsibility of the parties;
• grounds and procedure for termination of the contract;
• addresses, details of the parties.

Act of receiving vehicles should be made to the vehicle rental agreement. In addition to the lease agreement, the leaser needs to transfer documents for the car: TCP, certificate of registration of the vehicle, the policy of the CCAMAG, if there is a CASCO policy.

Vehicle lease agreements There are 2 species: with crew and without crew.

Rent a car without a crew in an individual

Conditions for the transfer of cars without crew services are specified in Art. 642-649 Civil Code. In accordance with the terms of the car rental agreement without a crew individual The landlord receives a remunerator from the tenant from which legal entity, a car rental, must keep NDFL.

At the same time, the obligations to keep insurance fees with the physician at the tenant does not appear in view of the fact that the subject of the lease of vehicles is the transfer to the use of the property of the individuality, and not the provision of services or the fulfillment of work.

Such a type of service as transferring a car (as well as any other property, except the property right to copyright, etc.), is not an object for holding insurance premiums (paragraph 4 of Art. 420 Tax Code of the Russian Federation).

A similar view that the insurance premiums are not held with the rental fees with the Landlord with the Landlord, was expressed in the Ministry of Health from 12.03.2010 No. 550-19.

Car rental with driver

If the car is rented together with the crew, i.e. If the owner of the car intends to provide his services as a driver and a locksmith, following the serviceable state of the vehicle, then the situation with the holding of insurance premiums is different. The conditions for the transfer of a car for rent with the concomitant services of this kind are governed by Art. 632-641 Civil Code.

Due to the fact that the owner of the car together with the transfer of property for rent also offers its services in a civil law agreement, then contributions should be kept from these services. We are talking about the part of the amount paid by the physician under the rental agreement with the crew, which goes to payment for his work.

It will be more expedient to the rental rental service for rent directly by the car and the "labor subsitude" of its owner to divide by allocating these two amounts. Such a division of car rental services with crew for 2 parts is not regulated by civil law, but it is so desirable to do to avoid disputes with verifying.

Since in such a rental contract there are income for the work of the individuality, then the inspections will consider the amount of contributions from the entire amount of the contract, unless the amount of payment for the work of the car driver, which is also its landlord, will not be allocated separately.

If these 2 amounts are not divided into the contract, and accruals from the amount of less than the rent provided for by the Treaty, then when checking with a high probability, insurance premiums will be made.

To resolve the conflict with verifying will have to go to court. It should be borne in mind that the overwhelming majority of court instances agrees with taxpayers that the detachment of contributions is illegally, and the requirement for the division of these 2 amounts in the contract is unreasonable, since there is no such requirement in the Civil Code of the Russian Federation. An example of this is the following court decisions: 3 of the Arbitration Court of Appeal dated April 26, 2013 No. 03Ap-121/12, FAS of the Volga District of January 15, 2013 No. F06-10012 / 12.

As for what insurance payments are accrued when concluding such a contract, everything is quite simple here. Thus, with the income of the landlord, which also provides services for the management of the vehicle and monitors its technical condition, contributions to the OPS and OMS will be accrued.

But contributions to the socialization in case of accidents will be held only when the contract for the rental of vehicles will be spelled out by a condition for their retention (paragraph 1 of Art. 20.1 of the Law "On compulsory social insurance against industrial and occupational accidents" from 24.07. 1998 No. 125-FZ).

Accounting wiring for car rental

Tenant Yurlitsa will need to display a car rental operation with crew in accounting. To do this, we will use such wiring:

• Dt 26 CT 76 - car rental costs;
• Dt 26 Kt 69 (subaccount of calculations on the OPS) - accrual of contributions to the OPS from the amount of payment for services for the management and maintenance of the car;
• Dt 26 CT 69 (subaccount of calculations on OMS) - the accrual of contributions for OMS on the amount of payment for services for managing and maintenance of the car;
• Dt 76 CT 68 (subaccount of calculations on NDFL) - Painted NDFL with a total car rental fee with crew;
• Dt 76 Kt 51 - a list of fees for the rental fee less NDFL is carried out;
• Dt 69 (subaccount of calculations on the OPS) CT 51 - the contributions to the OPS are listed;
• Dt 69 (subaccount of calculations for OMS) CT 51 - made a list of compliments on the OMS;
• Dt 68 (subaccount of payments on NDFL) KT51 - paid tax on the income of individuals.

How to avoid payment of insurance premiums?

There are several ways to avoid payment of insurance premiums. The most common is to issue labor relations with an employee who have a car, which is subsequently issued a lease agreement. That is, employers in advance, posting ads for hiring to work, indicate such a condition as the presence of a car. This condition assumes that the activities of the new employee will be associated with the roads, for which he will need a car.

Also, the car can be rented and already operating an employee who works under the employment contract in case of such a need. Thus, only a car rental agreement is concluded without a crew, which means that this contract will not hold insurance premiums. As for the restraint of insurance premiums from the employee's salary, which stands for the landlord and manages the same car, then they should be kept.

Caution contained in paragraph 2 of Art. 635 of the Civil Code of the Russian Federation, on the fact that the crew members should be employed at the lessor concerns those cases when the landlord hires third-party leaser for the management and maintenance of the rented car. If he himself performs these functions, this warning does not apply to it, because it cannot issue labor relations with himself.

Another way to care from the payment of insurance premiums is not to conclude a lease agreement, but compensation for employee costs. So, if an employee was required to fulfill his employment duties to use the car (no matter, or not), then the employer compensates for him these costs.

At the same time, an important condition is the documentary justification of the costs incurred, because the amount of compensation is not subject to personal income tax, and contributions are not held (the emails of the Ministry of Finance dated December 31, 2010 No. 03-04-06 / 6-327, Ministry of Labels of July 25, 2014 No. 17-3 / B-347), so fiscal bodies during checks special attention Drawn precisely for such cases.

Vehicle insurance

The obligation to insure authistics to third parties for harm, which can be caused in connection with the operation of the car (OSAGO), lies with the landlord. This condition is spelled out in Art. 637 of the Civil Code of the Russian Federation with amendment that other order can be specified in the lease agreement.

This means that by default, the cost of insurance of the car transmitted for rent is owned by the owner of the car, protruding the landlord in this transaction. In turn, if the insurance is paid by the tenant under the terms of the contract, this will allow it to reduce taxable profits in accordance with Art. 263 NK RF.

About what amount of insurance costs will be accepted on expenses, read in the article "Standards provided for by the Tax Code of the Russian Federation" .

RESULTS

Vehicle lease agreements are divided into 2 types: A car is provided with the crew and without it. The legal nature of these 2 types of lease agreement of vehicles are different, because when transferring a car for rent with the crew, there are 2 types of legal relations: the transfer of a vehicle (property) into temporary paid use and the establishment of labor relations with the owner of the car in terms of the provision of car management services and conduct Its maintenance.

Due to the presence of legal relations related to the implementation of employment duties, the tenant should pay insurance premiums. At the same time, insurance premiums on the OPS and OMS should be kept necessarily, but with the amount that goes to the remuneration of the driver (crew) of the vehicle. Payment of insurance premiums on insanity on injuries is made only if it is directly mentioned in the lease agreement.

The accrual of insurance premiums under the vehicle rental contract without a crew is not made, because there is no object of the calculation of compulsory insurance.

As for the payment of insurance payments in insurance company (OSAGO - MUST, CASCO - if desired), then by default these payments carry out the landlord. However, in the contract it is possible to provide such payments to payments, if it does not contradict the legislation.

MA Cocharin, lawyer

Confirm the costs of cars rented by an employee

Not always the employer wants to pay compensation for using the employee's car in service purposes art. 188 TC RF. After all, it can be taken into account in expenditures only in a strictly installed small amount clause 1 of the Government Decisions of 08.02.2002 No. 92. Therefore, some companies prefer to execute a fellow car rental agreement with the employee. And so that there are no disputes on accounting for rental costs in expenditures, you need to collect package of documents confirming:

• fact lease. This is a lease agreement and an act of receiving a car;
• the fact of using a rented car in the activities of the company and sub. 10 p. 1 Art. 264, sub. 4 p. 1 Art. 346.16 of the Tax Code of the Russian Federation; WFNS letters in Moscow of August 17, 2012 No. 16-15 / [Email Protected] ; Ministry of Finance dated December 22, 2011 No. 03-03-06 / 1/844. Make an order for the appointment of an employee responsible for the rented car, and collect documents confirming the service route passed on his car;
• amount of expenses related to the operation of the car (fuel, car wash, parking), that is, you need to have checks, receipts, overhead, etc.

Car lease agreement

When renting a car with a driver or without it, contracts will distinguish articles 633, 643 of the Civil Code of the Russian Federation.

If we rent only cars

In this case, the lessor worker transmits his car to the employer to temporary possession and use, and there will be any employee of the company and art. 642 of the Civil Code of the Russian Federation. By the way, the lender worker itself can use the rented car when the car needs it to fulfill its labor functions. Suppose from his employment contract or job description It follows that the work is traveling. Therefore, even if driving a car will always be his owner, you can enter into a vehicle lease agreement without a crew. This is how the terms of the contract must be paid attention to the accountant.

Contract No. 14.
vehicle rental without crew

moscow

Citizen Bobrov Polycarp Ivanovich, referred to in the future "Lessor", on the one hand, and the Limited Liability Company "Dark Forest" in the person of the general director of Volkova Peter Akimovich (acting on the basis of the Charter), hereinafter referred to as "Tenant", on the other hand, In the future, the jointly referred "parties" concluded this vehicle rental agreement without crew (hereinafter referred to as the contract) as follows:

1. The Subject of the Agreement

1.1. The landlord transmits a vehicle (hereinafter referred to as the car) belonging to the landlord to temporary possession and use. at the right of ownership (certificate of registration of the vehicle 77 AB number 135542, issued traffic police of Yuao Moscow 06.02.2014). You need to specify, on what basis the landlord worker owns the car transmitted to you:
<если> from the certificate of registration of the vehicle it is seen that the employee is the owner of the car, That lease agreement does not need to apply any other documents. Keep in mind, even if the car is registered in the name of the wife of a landlord worker, but is already bought in marriage, he is the joint property of spouses. Then you need to make a marriage certificate;
<если> from the certificate of registration of the vehicle it is seen that the worker is not the owner of the car, That agreement is better to attach a power of attorney issued by the owner, from which it is possible to rent a trusted property. The FIU believes that if you are not her own owner, then with the amount of rent you need to charge insurance premiums. But the courts do not agree with this Resolution of the FAS SSO of 04/03/2013 No. A27-16823 / 2012; 15 AAS of 04/14/2015 No. 15Ap-1676/2015; 19 AAS of 02/09/2015 No. A48-3348 / 2014

1.2. The car has the following characteristics:
- brand, model - Volkswagen Golf.;
- registration sign - A 341 AM 67 RUS;
- Identification number (VIN) - WVWZZZ2KZ2W044335.

1.3. The car must be transferred in good condition suitable for traveling, together with the package of documents in which:
- Certificate of registration of the vehicle, Series 77 AB, number 135542, issued traffic police of YUAO Moscow 06.02.2014;
- Insurance policy of OSAGO, Series BBV No. 035126453, issued 07.02.2015 OJSC Insurance and Co..

1.4. By agreement of the parties estimated at 730,000 (seven hundred thirty thousand) rubles. At such a consistent value, you reflect the rented car in accounting on the off-balance account 001

2. Rights and Obligations of the parties

2.1. The landlord undertakes:

2.1.1. Paying for the cost of maintaining the car, its insurance, including in accordance with the Rules of OSAGO, as well as expenses arising in connection with its operation, including the acquisition of fuel and lubricants (gasoline, etc.).

By law, such expenses should carry a tenant, but the contract can be imposed on the landlord I art. 646 of the Civil Code of the Russian Federation. Specifying such a condition in the contract for rent art. 646 of the Civil Code of the Russian FederationYou may not collect documents confirming the costs (in particular, cash checks for the purchase of fuels)

2.2. The tenant undertakes:

2.2.1. List the leaser rent in accordance with PP. 4.1, 4.2 of the contract.

2.2.2. On their own exercise:
- driving a car;
- Its commercial and technical operation.

2.2.3. Maintain a car in working condition. The tenant according to the law is obliged to carry out the current and overhaul of the rented car, so this can be not written in the contract art. 644 of the Civil Code of the Russian Federation

But if you are ready to take over the cost of maintaining the car, the duties of the parties may look like that.

2. Rights and Obligations of the parties

2.1. The landlord undertakes:

2.1.1. Transmit to the Tenant no later than the 4th day of the month following the month of use of the car, documents confirming the costs that the tenant must pay in accordance with paragraph 2.2.4 of this Agreement.

2.2. The tenant undertakes:

2.2.4. Paying the costs associated with the operation of the car for the needs of the tenant:
- on fuel and lubricants and other consumable materials and accessories;
- on car wash and dry cleaning of his salon;
- on the paid parking Car;
- For insurance, including in accordance with the Rules of OSAGO. In order to avoid disputes with tax authorities in income in profits, it is better in the contract in more detail, which expenses for exploitation and insurance takes on your company

Depending on the distribution of spending on the operation of the car in the lease agreement, the procedure for calculations will be issued in different ways.

So, if the contract is written that the landlord itself pays the cost of maintaining the car, then the tenant's employer will pay the employee only rent. No documents confirming the cost of operating a car, you will not need from the employee.

4. Order of settlements

4.1. Rent for use of the car is 50,000 (fifty thousand) rubles. per month.

4.2. The tenant is obliged to make a rent for the car every month no later than the 5th day of the month following the month in which the car was used, by transferring the rental amount to the personal bank account of the landlord.

But if the cost of the tenant, then it is possible to provide such a procedure for calculations.

4. Order of settlements

4.1. Rent for use of the car is 20,000 (twenty thousand) rubles. per month.

4.2. The tenant is obliged to make a rent for a car and the amount of expenses spent by the landlord due to the operation of the car, You can agree:
<или>
<или> Monthly no later than the 5th day of the month following the month in which the car was used by transferring money to the personal bank account of the landlord.

Or write down so.

4. Order of settlements

4.1. Rent for use of the car consists:
- from a permanent part of 20,000 (twenty thousand) rubles. per month;
- from the variable part in the amount of the amount spent the landlord due to the operation of the car.

4.2. The tenant is obliged to make a permanent part of the rental for the car every month no later than the 5th day of the month following the month in which the car was used by transferring the amount of rent to the personal bank account of the lessor.

4.3. The variable part of the rental payer is obliged to pay together with the payment of salary for the month in which the car was used. You can agree:
<или> On compensation already spent by the landlord of money for the operation of the car. Suppose, to issue cash or transfer to the account;
<или> On the issuance of an advance employee on his application, and at the end of the month - on the final calculation on the advance report with documents confirming the expenses of the employee

If we rent a car with a driver

In this case, the employee must pass the car, manage it and serve it art. 632 of the Civil Code of the Russian Federation.

Contract No. 14.
vehicle rental with crew

moscow

2.2. The tenant undertakes:

2.2.1. List the landlord to the rent in accordance with clause 4.1 of the contract.

2.2.2. Carry car insurance costs. By law, insuring the car should landlord b art. 637 of the Civil Code of the Russian Federation. But the contract can be provided for this duty for the tenant

4. Order of settlements

4.1. The fee for using the car is
20 000 (twenty thousand) rub. per month and folds:
- from rent for use of a car - 15,000 rubles;
- From the remuneration for car management services - 5000 rubles. Payments under a lease agreement with the crew is better to break into two components. Otherwise, the funds inspecting from the funds are that with the entire amount of rent under a rental agreement with the crew, it is necessary to keep insurance premiums as from the remuneration for the services of the driver I articles 634, 636 of the Civil Code of the Russian Federation; Resolution of FAS software from 01/15/2013 No. A65-16395 / 2012

Act of car reception

Warning the head

Owning transport even under the lease agreement, the organization must be recorded in Rosprirodnadzor and make a fee for polluting Letter of Rosprirodnadzor from 05.10.2010 No. CM-06-01-31 / 7167.

When receiving a car under the lease agreement (with a crew or without crew), it is necessary to compile and sign with the employee of the acceptance act. The legislation is not established by the legislation, so we develop it yourself. It is necessary to check that the actual technical characteristics of the transmitted car specified in the lease agreement are listed and coincided with the lease agreements, according to which it can be accurately identified (brand and model, registration sign, identification number (VIN)).

In the act you can also describe the technical and external state of the car transmitted by the employee. For example, so.

3. The vehicle is examined by the tenant. Technical condition Satisfactory, vehicle is technically proper.
External state:
- there is a shallow scratch 10 cm long on the front door on the passenger side;
- on the front bumper Car has minor scuffs.
There are no other visible damage. Usually such a description is made in order to subsequently the landlord could not require compensation from the company for defects that were on its car before transferring the machine to your use

4. Indications of the odometer when transferring the vehicle: 42,524 km.

5. Fuel in the tank: gasoline AI 95 in the amount of 28 liters.

"ROUTE" DOCUMENTS

Of these documents, the regularity of the car use is visible, the route and the time of use. Therefore, with their help, you can confirm:

• the fact of using a rented car in the company's activities;
• costs for fuel.

If you do not transport companythen you can ask for employees who enjoy leased cars, fill waybills By "your" non-donating form. They may contain information both for 1 day and for a week or for the month Letter of the Ministry of Finance of November 30, 2012 No. 03-03-07 / 51.

In order to avoid disputes with inspecting from the FIU and the FSS, make sure that employees fully filled the way sheets. Recall that funds are trying to consider any payments on transport lease agreements as a hidden form of remuneration of their owners to which the insurance fee must be accrued Decree of the FAS WE from 09/26/2013 No. F09-9857 / 13. And the courts can stand on the side of checking, detach contributions and fined for understating the base for them, if you, for example, there are no way sheets or false information is recorded in them.

Still to confirm the service route you can draw up a certificate or a report on the movement of vehicles according to GPS Navigator A Letter of the Ministry of Finance of 06/16/2011 No. 03-03-06 / 1/354. In this document, specify the characteristics of the car, the start time and end of the movement, the parking time, mileage in kilometers.

"Expendable" documents

If under the contract you must pay for the employee the costs associated with the operation of the car, then, in addition to the "route" document in Letters of the Ministry of Finance of November 16, 2011 No. 03-03-06 / 1/763, from 10/13/2011 No. 03-03-06 / 4/118You will need documents confirming all expenses. For example, checks on the purchase of fuel and lubricants or washing fluid, for payment of washing, parking or car insurance.

If you have agreed with the employee that his expenses for the operation of the car being leased will be paid out of the advance payment in the report of money, then in the account you will spend it like this:

If you agreed that the employee first spends its money to operate the car, and in the end of the month they compensate them, then in accounting you:

• first, let's take into account the cost of operation of the car (Dt account 10 "Materials" - CT account 71 "Calculations with accountable persons");
• then give out money from the cash register or list them at his account (DT account 71 "Calculations with accountable persons" - CT account 50 "Cashier" (51 "Counting Accounts")).

Personnel documents

With their help, it is possible, in particular, to resolve who and for what purposes is used by the rented car. For example, it may be order of the company's head Such content.

LLC "Dark Forest"

Order number 8.

moscow

On the fixing of the leased car

Due to the need to ensure the safety and targeted use of the leased car in the activities of the Dark Forest LLC

Order:

1. Appoint the head of the supply department of Belkina A.S. responsible for the maintenance and operation of the leased passenger car Funds are seen in the payments of the car rental contracts hidden form of remandrodator, with which the insurance premiums need to be paid. And courts can support inspectors from funds, if the company, in particular, is not appointed employee who should ride a rented car RESOLUTION OF THE WE OU of 09.07.2015 No. F09-3788 / 15. Therefore, it is better not to be lazy to make an extra order, so as not to argue with the funds, although the obligations to publish such documents are not provided by law volkswagen brands Golf, registration sign - A 341 AM 67 RUS, Identification number (VIN) - WVWZZZ2KZ2W044335.

2. To entrust the head of the supply department of Belkin A.S.:
- draw up documents related to the content and operation of the passenger car attacked;
- transfer the specified documents to the accounting department no later than the 3rd number of the month following the calculated one.

CEO

P.A. Volkov No. 212-FZ is not necessary, except for the part you highlight as a remuneration for driving a car when renting a machine with a crew. With the amount of the expenses recoverable expenses related to the operation of the machine, NDFL and insurance premiums are not paid sub. "F" n. 2 h. 1 Art. 9 of the Law of 07/24/2009 No. 212-FZ; Articles 41, 209 of the Tax Code of the Russian Federation.

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

Maria Shcherbakova, ONP expert

Use free

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

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

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

Crew ordered?

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

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

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

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

Double compensation

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

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

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

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

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

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

Nikita Kulikov, Executive Director
Consulting company Heads.

Seminar Plan:

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

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

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

But on compensation and lease, we will stop more.

Compensation

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

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

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

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

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

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

- 600 rubles. - For motorcycles.

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

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

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

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

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

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

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

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

Example 1.

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

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

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

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

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

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

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

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

- Order of the head of compensation;

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

In addition, it is desirable that in the official instruction of the employee, the duties implied regular trips. For example, leaving customers or delivery of correspondence.

Example 2.

Accounting records for calculating and paying compensation

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

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

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

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

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

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

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

Rent

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

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

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

On the size of the rent, the employee must agree with the employer. As a rule, the amount depends on technical characteristics Machines, wear degrees, etc. You can navigate to the average level of rental value in the region.

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

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

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

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

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

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

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

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

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

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

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

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

Example 3.

Postings in case the company rents a car from an employee

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

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

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

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

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

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

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

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

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

RESULTS

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

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

Select the option favorable for the company

About lecturer

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

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