The procedure for deducting shortfalls from wages, examples of postings and errors

Reflect the identified shortage of property with wiring:

Debit 73 Credit 10 (01, 41…50)

– loss of property (materials, goods, fixed assets, money, etc.) has been identified.

The amount of damage that the organization compensates to the party affected by the actions of its employee is reflected in the following posting:

Debit 73 Credit 76 (60)

– the debt to the injured party is reflected.

Write off the amount of damage in excess of the norms of natural loss at the expense of the guilty parties (subparagraph “b”, paragraph 28 of the Regulations on Accounting and Reporting).

For the amount of funds withheld from the employee’s earnings, make an entry:

Debit 70 Credit 73

– the cost of damage was deducted from the employee’s salary by order of the manager.

If an employee voluntarily or by court decision compensates for amounts in excess of earnings, reflect this as follows:

Debit 50 Credit 73

– the employee is compensated for the amount of damage.

For the amount that the employee does not reimburse the organization (the court found him not guilty, or he has limited financial liability), make an entry:

Debit 91-2 Credit 73

– the cost of damage is written off as other expenses.

The head of the organization may decide to collect the shortage at the market price. Reflect the difference between the market and book value of the shortage by posting:

Debit 73 Credit 98

– reflects the difference between the book value of the missing valuables and the amount to be recovered from the guilty party.

As the culprit repays the debt, the amount of the shortfall is included in other income:

Debit 98 Credit 91-1

– part of the income of future periods is taken into account as other income.

The head of the organization may decide not to fully or partially recover the shortfall from the guilty employee (Article 240 of the Labor Code of the Russian Federation). The reasons may be different: the employee’s previous merits, difficult financial situation, insignificant damage, etc. The amount of damage is included in other expenses:

Debit 91-2 Credit 73

– the residual value of missing valuables is reflected as part of other expenses.

If the organization refuses to recover the amount of damage from the employee, then personal income tax must be withheld from him, and insurance premiums must be charged for the cost of the damage.

Make the same entries if the organization paid an administrative fine for an employee (for example, for violating traffic rules) and subsequently decided not to collect this amount. Don’t forget to also withhold personal income tax and calculate insurance premiums.

Causing material damage by an employee of an organization

If a shortage or material damage is detected, the employer has the right to recover from the salary the amount of damage caused. Retention must be carried out within the legal framework:

• A special inspection must be organized to determine the amount of damage incurred;
• The inspection is carried out by a commission that draws up reports on the causes and amount of damage and determines the culprit;
• The employee responsible for causing damage is obliged to familiarize himself with the acts and document in writing the reasons why the damage was caused to the organization;
• The employee is responsible for compensation for damages.

In accordance with labor legislation, the employee bears full financial responsibility in the following situations:

• The shortage of cash or goods occurred during the performance of the duties of a specific employee.
• The employee is financially responsible for certain goods or funds within the framework of the employment contract signed with the organization.

Personal income tax

If an organization recovers damages from an employee, there is no need to withhold personal income tax, since in this case the employee does not generate income. This follows from Article 41 of the Tax Code of the Russian Federation.

Situation: is it necessary to withhold personal income tax if an organization refuses to recover material damage from an employee?

Answer: yes, it is necessary.

Personal income tax is assessed on employee income received in cash or in kind (Article 209, paragraph 1 of Article 211 of the Tax Code of the Russian Federation). Income in kind includes, in particular, payment by an organization for employees of goods, work, and services (subclause 1, clause 2, article 211 of the Tax Code of the Russian Federation).

The employee’s obligation to compensate the employer for direct material damage caused to him is prescribed in Article 238 of the Labor Code of the Russian Federation. Thus, if an employee’s guilt in causing material damage is proven and the amount of damage is determined, the employee has an obligation to the organization to compensate for this damage. However, the manager may completely or partially refuse to recover damages from the perpetrator (Article 240 of the Labor Code of the Russian Federation). In such a situation, it turns out that the organization compensated for the damage (to itself or third parties) instead of the employee. And accordingly, the latter receives income in kind. Withhold personal income tax from this income (Articles 210, 211 of the Tax Code of the Russian Federation).

Similar conclusions follow from letters of the Ministry of Finance of Russia dated April 10, 2013 No. 03-04-06/1183, dated November 8, 2012 No. 03-04-06/10-310.

In this case, personal income tax is calculated on the amount of direct damage, which includes:

– the cost of destroyed (damaged) property;

– costs of acquiring, restoring property (for example, repairs);

– costs of compensation for damage caused by an employee to third parties (for example, compensation for damage in a road accident).

At the same time, the Federal Tax Service of Russia believes that it is not necessary to withhold personal income tax from the amount of a fine paid for an employee for violating traffic rules.

Situation: is it necessary to withhold personal income tax if an organization paid an administrative fine for an employee (for example, for violating traffic rules on the organization’s car)?

Answer: yes, it is necessary. Although the explanations of regulatory agencies on this issue are ambiguous.

According to representatives of the financial department, the cost of paying an administrative fine is damage caused to the employer. Refusal to collect the fine from the guilty employee results in the latter receiving income in kind. Consequently, in such a situation, the organization must withhold personal income tax (letters of the Ministry of Finance of Russia dated June 17, 2014 No. 03-04-05/28925, dated April 12, 2013 No. 03-04-06/12341, dated April 10, 2013 No. 03-04-06/1183, dated November 8, 2012 No. 03-04-06/10-310).

However, according to the Federal Tax Service of Russia, in this case there is no need to withhold personal income tax. After all, if an organization does not collect the amount of a fine from an employee who committed a violation, he does not receive income in kind. This means that there are no grounds for calculating personal income tax.

Similar clarifications are contained in the letter of the Federal Tax Service of Russia dated April 18, 2013 No. ED-4-3/7135.

It is worth noting that the right to explain the legislation on taxes and fees is vested in the Russian Ministry of Finance (Clause 1, Article 34.2 of the Tax Code of the Russian Federation). At the same time, tax inspectorates are required to be guided by written explanations from financial department specialists on the application of legislation on taxes and fees (subclause 5, clause 1, article 32 of the Tax Code of the Russian Federation).

Thus, when deciding on the withholding of personal income tax in a case where the organization has not collected the amount of an administrative fine from the guilty employee, be guided by the position of the Russian Ministry of Finance. For example, in the case of paying an administrative fine for an employee who violated traffic rules in the organization’s car. It does not matter how the violation was recorded: by a photo/video recording camera or directly by a police officer.

Advice: there are factors that make it possible not to withhold personal income tax from an administrative fine that the organization did not collect from the guilty employee. They are as follows.

From letters of the Ministry of Finance of Russia dated April 12, 2013 No. 03-04-06/12341, dated April 10, 2013 No. 03-04-06/1183 it follows that in some cases personal income tax does not need to be withheld. This is possible if:

• the employee committed a violation under circumstances excluding financial liability (Article 239 of the Labor Code of the Russian Federation);

• the employer did not provide the employee with conditions for the safety of property;

• the employee acted in accordance with the employer’s order, regulation, or other mandatory documents. For example, a written instruction stating that the employee is obliged to get to the destination as soon as possible.

In such situations, the employee cannot be held financially liable. This means that when an organization pays a fine for an employee, it does not have the obligation to withhold personal income tax.

The procedure for calculating other taxes when compensating for damage caused by an employee depends on what taxation system the organization uses.

Accounting entries: deduction of shortfalls from wages

After carrying out all the necessary procedures, the accountant is obliged to deduct the relevant accounts and withdraw the required amount from the employee’s salary.

Results

Identified amounts of shortfalls, regardless of the presence or absence of perpetrators, are reflected in the debit of account 94 “Shortages and losses from damage to valuables.”
The amounts reflected in this account are written off to account 73 “Settlements with personnel for other transactions” - if the culprit is identified, or is recognized as another expense and written off to account 91 “Other income and expenses” - if the culprits are not found or their involvement in the shortage is not proven. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Amount of salary deduction

Salary deductions can be classified as:

• Mandatory: personal income tax, withholding according to executive documents.
• Retention at the initiative of the employer.

According to labor laws, the maximum possible amount of deduction from wages is 20% of the salary, unless otherwise provided. Only if there is a justified reason can the employer count on a larger amount not exceeding the average monthly salary. Although in some cases a court decision may order compensation of an amount several times greater than the employee’s salary, this is the exception rather than the rule and depends on each specific case within the framework of existing legislation.

By agreement with the employer, the employee has the right to compensate for damage by transferring equivalent material assets.

Main

1. Compensation for damage by a court decision is recorded in accounting using account 91. For accounting for each counterparty and claim, it is advisable to use account 76 with the opening of the corresponding sub-account.
2. Payments compensating the counterparty for damages by court decision are made using account 96.
3. State duties and legal costs are included in both income and income tax expenses.
4. With regard to the inclusion of debt amounts in income under OSNO and the calculation of VAT, the issue has not been fully resolved and suggests a dispute with the fiscal authorities.

Deduction from wages of shortages during inventory

Carrying out an inventory is the most effective way to identify what was lost, broken or stolen and identify those responsible who will bear financial responsibility for the damage caused. But before making accusations, it is necessary to find out whether the shortage is a natural rate of loss, which is determined by law. If, nevertheless, a clear violation and deficiency is identified and documented by the relevant acts, then it is worth determining the real amount of damage that the employee is obliged to compensate.

Very often, damage or shortages entail associated costs for the restoration of equipment, the purchase and delivery of new materials, repairs, installations, etc. This means that in fact the amount of damage increases by related expenses and can also be deducted from the employee’s salary or returned to them through the cash register.

Conditions for releasing a financially responsible person from liability

The employer, as a party to the liability agreement, undertakes to create all conditions for the employee to fulfill the obligations to preserve the valuables entrusted to him. That is, properly equip the storage premises, ensure they are locked to prevent unauthorized persons from entering, and provide the employee with the authority to control the movement of property. Failure to comply with these requirements deprives the employer of the opportunity to recover funds.

In addition, there are situations directly enshrined in the Labor Code of the Russian Federation when it is impossible to lay the blame for a shortage on an employee:

• The onset of a force majeure event (hurricane, flood, fire, revolution with pogroms);
• Normal business risk (we tested new equipment, but it was damaged during launch);
• In case of damage to property as a result of eliminating a danger to the life or health of oneself or others;
• The damage was caused as a result of self-defense.

If these circumstances do not exist, then the employer can recover damages from the perpetrator.

Shortage at the cash register, deduction from the cashier's salary

Finding an insufficient amount of money in the cash register is also a damage. If such a precedent occurs, it is necessary to conduct an audit of the cash register. The procedure for conducting an audit must be fixed by internal legal documents. As when conducting an inventory (an audit is one of the forms of inventory), it is necessary to make sure that the amount of the shortage exceeds the natural rate of loss determined by law.

Having carried out the necessary procedure to record the fact of the shortage and familiarize the perpetrators with the documents on the audit, the organization has every right to recover the amount of the shortage from the salary, if it does not exceed the average monthly salary. The collection procedure is endorsed by the General Director in a special order, which must be issued within a month after all acts are drawn up, otherwise the shortage may be withheld by order of the executive authority.

Accounting for settlements with personnel for other transactions on account 73

The debt for shortages of valuables identified in previous years was written off in full or in part to the financial result of the organization as the profit of previous years identified in the reporting year. Accounting entries when compensating for shortages of past periods by the guilty parties by transfer of property (with the consent of the employer) 1 07, 08, 10, 41, 15 73-2 The amount of compensation for shortfalls from previous periods by the organization’s employees (culprits) has been repaid in full or in part, and at the same time 2 98-3 91-1 The debt for shortfalls of valuables identified in previous years on the financial result of the organization has been written off in full or in part. as the profit of previous years, identified in the reporting year. Reflection in accounting of debt compensation for the difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables.

Deduction from wages upon dismissal of an employee

There are situations when a shortage is identified, all documents are completed, and the employee expresses a desire to resign from the organization. In this situation, the employer has the right:

• Offer the employee to stay until his debt to the organization is fully worked off, but these are rather not legal measures, but rather personal ones between the employee and the employer;
• The employer has the right to withhold the amount of damage not exceeding wages or, with the voluntary consent of the subordinate, to withhold the entire amount of damage from the payments due upon dismissal;
• Collect damages through executive authorities.

The dismissal of an employee cannot be a reason for evading compensation for damage to the organization if the entire procedure took place within the legal framework established by Russian legislation.

An example of calculating deduction from an employee's salary

An employee of a car rental company received a fine for improperly parking a company car while using it after hours. The fine was issued to the organization and amounted to 5,000.00 rubles. The average monthly salary of an employee is 27,000.00 rubles. Based on the fact of the damage incurred, the company drew up relevant acts, which the culprit was familiarized with.

Calculation:

1. At the beginning of the month, the employee was given an advance in the amount of 10,000.00 rubles (personal income tax is not charged), 20% can be withheld from this amount: 10,000.00 * 0.2 = 2,000.00 rubles
2. For the entire month, wages were accrued in the amount of 27,000.00 rubles, personal income tax is 3,510.00 rubles, we will calculate the amount of compensation.
3. (27,000.00 – 3,510.00 – 10,000.00)*0.2 = 2,698.00 rubles
4. Balance amount 5,000.00 – 2,000.00 – 2,698.00 =302, rubles

Payroll

Reflect the deduction in the employee’s payroll using the Payroll document through the Salaries and Personnel section – Salary – All accruals.

Please indicate:

• Salary for - July 2021, month of accrual;
• from - 07/31/2018, date of salary calculation.

The tabular part of the document is filled in automatically by clicking the Fill button:

• Employee - Ivanov A.P.;
• Accrued - 40,000;
• Personal income tax - 5,200, 13% personal income tax on the amount Accrued.

To reflect the amount of damage deducted from the employee’s salary, in the Payroll document, create a new Deduction by clicking the Deduction - New Deduction button.

In the Retention card, indicate:

• Name - Shortage identified during inventory;
• Amount - 3,600, 20% (1/5) of the market value of the shortage identified as a result of the inventory.

A new column Withheld will appear in the tabular part of the Payroll document.

The amount of damage will be automatically filled in the Withheld field - 3,600.

https://www.youtube.com/watch?v=ytpressru

The document generates transactions:

• Dt 26 Kt 70 - calculation of wages to the employee;
• Dt 70 Kt 68.01 - Personal income tax is withheld from wages;
• Dt 26 Kt 69 - insurance premiums accrued.

Common mistakes when deducting from wages

1. Violation of the established procedure provided for by labor legislation, in terms of established deadlines and drawing up relevant acts. If this happens, the employee will have the right to go to court to appeal the employer’s actions;
2. Withholding too large amounts that are not provided for by labor legislation;
3. Deduction from wages for a reason not related to legal violations established by the labor code. In some organizations, employers apply an internal system of fines for using social networks during working hours, smoking, appearance, etc.

All these errors and violations can become a reason for bringing the employer to administrative liability; in addition to the obligation to return the withheld money and pay compensation for moral damage, you will have to pay a fine for delayed payment of wages.

Postings for compensation of damages

In practice, there are situations when a company has to compensate for damage caused to another organization.

Read about in what cases this happens and how such expenses are reflected in the accounting and tax accounting of an organization.

In accordance with paragraphs. 13 clause 1 art. 265 of the Tax Code of the Russian Federation, non-operating expenses include expenses in the form of fines, penalties or other sanctions recognized by the debtor or payable by the debtor on the basis of a court decision that has entered into legal force, as well as expenses for compensation for damage caused.

What is meant by compensation for damage caused for the purpose of calculating income tax, Ch. 25 of the Tax Code of the Russian Federation does not explain. There is no specific list of such expenses in this chapter.

Guided by the provisions of paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, let us turn to the norms of civil legislation.

According to Art. 15 of the Civil Code of the Russian Federation, a person whose rights have been violated may demand full compensation for the losses caused to him.

Losses consist of actual damage and lost profits.

Real damage refers to the expenses that a person whose right has been violated has made or will have to make to restore the violated right, as well as loss or damage to his property.

Lost profits are lost income that this person would have received under normal conditions of civil transactions if his right had not been violated.

It seems to us that, without any doubt, an organization can take into account for profit tax purposes only the amount of actual damage.

By law, the culprit organization is obliged to compensate the victim for damages in monetary form. However, the parties may agree on another method of compensation.

For example , the culprit acquires new property to replace lost property or repairs damaged property.

All cases of damage can be divided into two groups:

1. due to non-fulfillment or improper fulfillment of obligations under the contract;
2. when causing harm to a third party (third party) not related to the organization by contractual relations.

Let's take a closer look at each group.

Improper performance of obligations

In practice, there are often cases when an organization bound by contractual relations with a counterparty violates its obligations under the contract, as a result of which the counterparty incurs losses.

According to paragraph 1 of Art. 393 of the Civil Code of the Russian Federation, the debtor is obliged to compensate the creditor for losses caused by non-fulfillment or improper fulfillment of the obligation. Losses are determined according to the rules of Art. 15 of the Civil Code of the Russian Federation (clause 2 of Article 393 of the Civil Code of the Russian Federation).

If the contract provides for a penalty (fines and penalties) for non-fulfillment or improper fulfillment of an obligation, then losses are compensated to the extent not covered by the penalty (clause 1 of Article 394 of the Civil Code of the Russian Federation).

Consider the following situation.

Example 1 . Let’s say that on March 1, 2007, organization A transferred goods worth 500,000 rubles for storage to organization B. for a period of six months. September 1, 2007

organization B is obliged to return the goods to organization A safely. However, organization B was unable to do this.

As a result of this organization’s failure to comply with storage rules, some goods worth RUB 100,000. turned out to be spoiled.

The agreement does not provide for sanctions for violation by the custodian of its obligations under the agreement.

Organization A does not make claims for compensation for lost profits; it is enough for it that organization B compensates it for actual damage in an amount equal to the cost of the damaged goods.

Organization B agreed to the demands presented to it. Cash compensation in the amount of 100,000 rubles. transferred to the current account of organization A on September 17, 2007.

Legal relations when concluding a storage agreement are regulated by Chapter. 47 Civil Code of the Russian Federation. In this case, organization A is the bailor, and organization B is the custodian (Article 886 of the Civil Code of the Russian Federation).

The custodian is obliged to compensate the bailor for losses caused by loss, shortage or damage to stored items. Losses are defined as actual damage and lost profits (Clause 1, Article 902, Article 393, 15 of the Civil Code of the Russian Federation).

If, as a result of damage for which the custodian is responsible, the quality of the thing has changed so much that it cannot be used for its original purpose, the bailor has the right to refuse it and demand from the custodian compensation for the cost of this thing, as well as other losses (clause 3 of Article 902 Civil Code of the Russian Federation).

The amount of actual damage is determined by agreement of the parties.

In the event of a dispute between the parties regarding the amount of damage, the prices that existed in the place where the obligation was to be fulfilled on the day the debtor voluntarily satisfied the creditor’s claim may be taken into account, and if the demand was not voluntarily satisfied, on the day the claim was filed (p 3, Article 393 of the Civil Code of the Russian Federation).

In the situation under consideration, the amount of actual damage compensated to organization A is equal to the cost of the damaged goods, i.e. 100,000 rub.

In accounting, this amount is taken into account as part of other expenses (clause 11 of PBU 10/99).

In this case, the accountant makes the following entries:

Debit 91/2 – Credit 76

• 100,000 rub. — the amount of damage caused is reflected in the custodian’s other expenses;

Debit 76 – Credit 51

• 100,000 rub. - the amount of damage is transferred to the bailor.

In tax accounting, expenses for compensation for damage caused are taken into account as part of non-operating expenses (clause 13, clause 1, article 265 of the Tax Code of the Russian Federation).

The amount of damage is recognized as expenses either on the date of recognition by the debtor, or on the date of entry into force of the court decision (clause 8, clause 7, article 272 of the Tax Code of the Russian Federation).

Consequently, in September 2007, organization B can attribute the amount of 100,000 rubles to expenses accepted for tax purposes.

Causing harm to a third party (third party)

In accordance with paragraph 1 of Art. 1064 of the Civil Code of the Russian Federation, damage caused to the property of a legal entity is subject to compensation in full by the person who caused this damage.

At the same time, paragraph 1 of Art. 1079 of the Civil Code of the Russian Federation provides that legal entities and citizens whose activities are associated with an increased danger to others (for example, the use of vehicles, mechanisms, etc.) are obliged to compensate for damage caused by a source of increased danger, unless they prove that the damage occurred due to force majeure or the intent of the victim.

The culprit according to Art. 1082 of the Civil Code of the Russian Federation is obliged to compensate for damage in kind (provide an item of the same kind and quality, correct a damaged item, etc.) or compensate for losses caused in accordance with Art.

The guilty employee is ready to voluntarily compensate for the damage

15 Civil Code of the Russian Federation.

Let's look at a specific example.

Example 2 . The organization, while performing construction work, caused damage to the property of a third party. A construction crane fell on a nearby non-residential building in which the company office is located (next to the construction site). Since the work was carried out on a weekend when no one was in the office, no one was injured.

At the same time, the office building itself suffered significant damage. According to the court's decision, the culprit organization must compensate the company for damage by performing work to eliminate the building's deficiencies.

However, a specific list and cost of repair work are not indicated in the court decision.

To determine the amount of damage, the culprit organization invited an expert, whose service cost it 5,900 rubles. (including VAT 18% - 900 rubles.

) To carry out finishing work inside the building, the culprit had to turn to another company, since the guilty party could not carry out this work on its own - this is not its profile. The cost of finishing work performed by the contractor amounted to 118,000 rubles.

(including VAT 18% - 18,000 rubles). The cost of repair work carried out by the culprit organization itself amounted to 600,000 rubles.

In the accounting records of the culprit organization, these transactions are reflected as follows:

Debit 60 – Credit 51

• 5900 rub. — paid for the services of an expert to assess the amount of damage;

Debit 19 – Credit 60

• 900 rub. — VAT is reflected on the cost of expert services;

Debit 91/2 – Credit 60

• 5,000 rub. — the cost of expert services is reflected as part of other expenses (based on the examination report);

Debit 91/2 – Credit 19

• 900 rub. — VAT on the cost of expert services is reflected as part of other expenses;

Debit 60 – Credit 51

• 118,000 rub. — the cost of the work performed by the contractor has been paid;

Debit 19 – Credit 60

• 18,000 rub. — VAT is reflected on the cost of finishing work;

Debit 91/2 – Credit 19

• 18,000 rub. — VAT on the cost of finishing work is reflected as part of other expenses;

Debit 91/2 – Credit 60

• 100,000 rub. — the cost of finishing work is reflected as part of other expenses (based on the certificate of completion of work);

Debit 91/2 - Credit (10, 70, 69, etc.)

• 600,000 rub. — the cost of construction work performed on its own is reflected as part of the organization’s other expenses.

“Input” VAT is not subject to deduction (Article 171 of the Tax Code of the Russian Federation), since the organization does not carry out a transaction subject to VAT.

In this situation, it is necessary to resolve the question of whether the result of the work performed is realized, and accordingly whether the object of VAT taxation arises.

If an organization carries out a transaction subject to VAT, then it has the right to deduct “input” VAT on purchased goods (work, services). Otherwise, she has no right to deduct “input” VAT.

According to paragraph 1 of Art. 39 of the Tax Code of the Russian Federation, the sale of goods (work, services) recognizes the transfer on a reimbursable basis or free of charge (in cases provided for by the Tax Code of the Russian Federation) of ownership of goods, results of work performed by one person to another person.

The transfer of the results of work performed by the contractor to the customer on a reimbursable or gratuitous basis, in our opinion, implies the existence of a contractual relationship between them. Obligations resulting from causing harm are non-contractual obligations (Clause 1, Article 8 of the Civil Code of the Russian Federation).

Therefore, when transferring the result of work performed as a result of causing harm, the culprit organization does not have a VAT-taxable transaction (Article 146 of the Tax Code of the Russian Federation).

The courts hold a similar opinion on this issue (see, in particular, Resolution of the Federal Antimonopoly Service of the North-Western District dated January 11, 2005 N A56-9061/04).

However, there is another point of view on this matter.

It lies in the fact that for the purposes of the Tax Code of the Russian Federation, the implementation of work is any transfer of the results of work performed by one person to another person, including in the order of compensation for damage.

In this case, the culprit organization sells the result of the work performed to the victim.

Due to the absence of a counter-obligation from the victim to pay for these works (transfer property, perform work, provide services), these works can be classified as donated.

Source: https://obd2bluetooth.ru/provodki-po-vozmeshheniju-ushherba/

If due to the driver's fault, a fine | Book Magazine | No. 17 for 2011

The article from the magazine "MAIN BOOK" is current as of August 26, 2011.

magazine No. 17, 2011

Fines and other sanctions transferred to the budget are not taken into account in “profitable” expenses. 2 tbsp. 270 Tax Code of the Russian Federation.

This is a situation that occurs all the time. A company driver, while driving a company car during working hours, violated traffic rules, for example, exceeded the speed limit.

This fact is recorded by CCTV cameras, and after some time the organization that owns the car receives a so-called photo fine by mail, which it must pay. 12.9, part 1 art. 2.6.1, part 3 art. 28.

6 Code of Administrative Offenses of the Russian Federation; Question 10 of the Review of Legislation and Judicial Practice... approved. Resolution of the Presidium of the Armed Forces of the Russian Federation dated June 16, 2010.

We will look at the main questions that accountants have when paying fines for drivers.

Is it possible to “shift” a fine from the company to the driver himself?

The Ministry of Internal Affairs believes that the experiment in introducing cameras has justified itself and should be continued. Thus, by 2014, they plan to install 800 cameras in Moscow alone (there are currently about 30)

Yes, you can. The owner of the car is released from administrative liability if he confirms that at the time the violation was recorded, someone else was driving. 2 tbsp. 2.6.1 Code of Administrative Offenses of the Russian Federation.

To do this, you need to write and send the appropriate application within 10 days from the receipt of the fine receipt. 1 tbsp. 30.2, clause 3, part 1, art. 30.1 Code of Administrative Offenses of the Russian Federation:

• addressed to the superior official of the traffic police department whose employee issued the resolution on the administrative offense;
• to a higher authority of the traffic police;
• to the district court at the location of this traffic police department.

The application must be accompanied by documents confirming that a specific driver was using the car on the day of the violation (for example, a waybill).

Is it possible to deduct the amount of the fine from the driver’s salary?

Quite. After all, the employee is obliged to compensate the employer for direct actual damage caused to him. 238 Labor Code of the Russian Federation. Such damage includes, among other things, the amount of the fine Letter of Rostrud dated October 19, 2006 No. 1746-6-1, paid by the employer due to the employee committing an administrative offense.

In our case, the driver bears limited financial liability - within the limits of his average monthly earnings. 241 Labor Code of the Russian Federation.

One fine is unlikely to exceed the driver's average earnings. For example, the largest “photo fine” that can come to an organization. 3.1 Art. 4.1 Code of Administrative Offenses of the Russian Federation, - 5000 rubles. This is exactly how much it costs now to enter oncoming traffic, recorded by video cameras. 4 tbsp. 12.15 Code of Administrative Offenses of the Russian Federation. Therefore, the amount of damage can be recovered from the driver by written order of the director of the organization.

It must be issued no later than 1 month from the date of receipt of the fine. 248 Labor Code of the Russian Federation. By the way, even if your driver is one of the worst traffic violators and the entire amount of fines imposed on the organization because of him in a month turns out to be more than the driver’s average monthly earnings, it can still be collected by order of the manager.

After all, each fine is a separate case of causing damage. They don't add up.

If you do not issue an order to withhold the amount of the fine from the driver within a month from the date of receipt of the fine, it will only be possible to recover it through the court.

Just remember: the amount of one-time deduction from the guilty person is limited to 20% of the amount due to him for each payment (salary, bonus, etc.) art. 138 Labor Code of the Russian Federation. So, if the average monthly salary of a driver is 12,500 rubles.

and more, then even the largest “photo fine” for speeding (more than 60 km/h) can be withheld from him at one time - 2500 rubles per hour. 4 tbsp. 12.9, part 3.1 art. 4.

1 Code of Administrative Offenses of the Russian Federation But if one driver receives several fines in a month, you need to carefully monitor the 20% limit.

Is the organization obliged to withhold the amount of damage?

Not at all. Bringing an employee to financial responsibility is a right, not an obligation of the employer. 22 Labor Code of the Russian Federation. The manager may completely or partially refuse to recover damages from the guilty employee. 240 Labor Code of the Russian Federation.

Will the driver have taxable income from the forgiven fine?

“We sell building materials and, at the customer’s request, deliver them to him in our Gazelles.” The client coverage is large: the entire Moscow region and several adjacent regions. “Photo fines” are coming to us in batches. We don't bother with any kind of retention. We just look at which driver was driving this car on the day of the violation, hand him a receipt and send him straight to the nearest bank.”