The use of an enterprise employee’s vehicle at work is carried out for production purposes due to the traveling nature of the work. The employer compensates for the costs incurred by the employee in operating the equipment. The conditions for providing compensation by agreement between the employer and the employee are determined in accordance with Art. 188 Labor Code of the Russian Federation. In this article we will tell you how compensation for using a personal car for business purposes is calculated in 2018 and provide sample documents.

Grounds for payment of compensation for expenses

The use of personal transport for business purposes must be formalized in a written agreement between the employee and the employer. The agreement is concluded as a separate document or an addition to the employment contract, depending on the type of agreement. When concluding a contract, operating conditions are determined - duration of use, frequency and duties during the performance of which the transport is used. The amount of compensation equal to or in excess of the legal norm is specified separately.

Contract type	Additional terms
The condition is reflected in the employment contract or an additional agreement to it	The employer undertakes to pay compensation for the traveling nature of the work. Management is carried out by the owner himself
Lease contract	The transfer of vehicles is carried out according to the act. The employer is obliged to conclude an insurance contract under compulsory motor liability insurance and carry out all types of repairs
Contract for the provision of transport services	The contract is of a civil nature, indicating a specific period and specific payment amount

The contract is also concluded for a one-time trip. The basis for making payments is an order drawn up by the employer in any form. The document contains brief information about the amount of compensation and the frequency of payments. The order is issued at the end of the month based on the calculation made by the enterprise’s accounting department.

Types of costs compensated to the employee

The Labor Code of the Russian Federation determines the possibility of paying compensation for wear and tear of a vehicle and paying for current expenses for operating a personal car in exchange for:

Carrying out routine repairs.
Expenses for the purchase of fuel and fuels and lubricants.
Payments for parking during the work shift, car washing.
Other costs incurred during operation.

According to the tax authorities, the amount of compensation includes wear and tear of the vehicle, expenses for fuels and lubricants, maintenance and servicing.

The employer can compensate for fuel and lubricants using checks provided by the employee. Expenses for fuel and lubricants are covered by the employer based on the amount of actual costs supported by documents. In tax accounting, the amount of fuel and lubricants costs is not taken into account. For payments, it is necessary to determine the mileage, use consumption standards in accordance with the regulations of the Ministry of Transport or technical documentation of transport.

Amount of payment provided to the employee

The legislation provides standards for compensation paid. The norms are taken into account when calculating income tax or single tax. The actual payment to the employee may be higher than the amounts established by law.

The maximum amount of compensation paid was approved by Government Decree No. 563 dated July 2, 2013. The amount for passenger vehicles is:

2,400 rubles for engine capacity up to 2 thousand cubic meters. cm.
3,000 rubles for engines with a volume of over 2 thousand cubic meters. cm.

Answers on questions

Question No. 1. Is it necessary to indicate the amount of compensation for the use of personal transport in the contract?

The exact amount of compensation does not need to be specified in the contract. A mandatory condition is the transfer of expenses reimbursed by the employer. The amount of payments depends on the availability of supporting documents and the number of days of use of the transport.

Question No. 2. What source covers expenses that exceed compensation standards?

Amounts exceeding the established norms are covered from the profits at the disposal of the enterprise.

Calculation of the amounts of payments made

The amounts of compensation paid in a fixed form are calculated based on the days of actual operation of the transport. When calculating, the daily value is determined as the quotient of the contractual monthly amount and the number of working days in the month (according to the production calendar). The amount due for payment is found as the product of the days of operation of the vehicle and the daily compensation.

In the absence of an agreement on the payment of a fixed amount, the amount of compensation is established according to documents. To confirm that the amounts paid are compensation, a careful selection of documents with the required details and in accordance with the requirement of economic feasibility is required.

Step-by-step instructions for receiving compensation for expenses

To confirm that the payment is not the employee’s income, but compensation, you will need to have a number of documents available and follow the registration procedure. In the event that the need to use transport to perform work duties occurs after employment, the parties enter into a separate agreement to the employment contract on the transfer of transport or a rental agreement.

Procedure	Description of conditions
Submission of an application by an employee	If an agreement on the use of a personal vehicle is reached at the employment stage, for which a corresponding condition is included in the employment contract, a separate application is not submitted
Submission of vehicle documents	As part of the documents, the employee presents a title, a power of attorney for the right to drive a car
Reaching an agreement with the employer	Conditions are established that satisfy the requirements of both parties
Conclusion of an agreement	A rental agreement or transfer of transport for long-term use is drawn up
Drawing up a transfer and acceptance certificate	The document contains data on transport and confirms the fact of transfer of the vehicle

Transport management can be carried out by the owner himself or by another person appointed by the employer. The rental agreement is concluded for the transfer of a vehicle with or without a driver.

If the condition for driving transport is not specified, the driver of the car can be any person. An act of acceptance and transfer of transport is drawn up along with the rental agreement, signed by both parties.

Taxation of compensation payments

The taxation of amounts paid to an individual depends on the type of contract concluded for the operation of transport.

Amounts of compensation in exchange for the use of transport are not subject to personal income tax and accrual for the payment of insurance premiums. Compensation payments are not taxed within the limits of the amounts specified in the agreement and justified by documents. If a lease agreement is concluded between the parties, the amounts received by the person are subject to personal income tax in the amount of 13% for residents and 30% when the lessor is a non-resident.

Accounting for compensation accounting transactions

The enterprise keeps records of the days of transport operation. If the operation of transport is systematic over a long period, compensation is paid monthly. At the end of the month, a calculation certificate is drawn up, on the basis of which an order for payment of compensation is issued.

Example of compensation calculation

The trading company Novost LLC entered into an agreement with employee V. for the use of personal transport in March 2017. The amount corresponds to the norm and is 3,000 rubles monthly, subject to the use of transport during working days. Actual operation for March was 12 days. In enterprise accounting:

The amount of compensation is calculated: K = 3,000 / 22 x 12 = 1,636.32 rubles;
The amount of compensation is calculated: Dt 44 Kt 73 in the amount of 1,636.32 rubles;
The employee is paid to the account: Dt 73 Kt 51 in the amount of 1,636.32 rubles.

Tax is not withheld upon payment. The transfer of funds is carried out simultaneously with the payment of wages.

Accounting for compensation when calculating enterprise profit

Enterprises have the right to take into account the costs of paying compensation as expenses that reduce the income tax base. The amounts relate to other expenses taken into account for tax purposes (clause 11, clause 1, article 264 of the Tax Code of the Russian Federation). Compensation is also taken into account when calculating the taxable base for the single tax when using the simplified regime ( clause 12 clause 1 art. 346.16 Tax Code of the Russian Federation).

When accounting for expenses ⇓

The inclusion of operating costs for a passenger car is made in the amount of standardized expenses, for freight transport - in the full amount of compensation.
Compensation for fuel and lubricants is not included separately in the composition. According to the Federal Tax Service, compensation includes costs for fuel and lubricants.
The amount of compensation for days of downtime during which the vehicle was not in use is not included.
Confirmation of the actual operation of the transport is provided by waybills issued during the movement of the vehicle.
Only amounts actually paid to the person are included.

When including costs, it is required to have a complete list of documents confirming the economic justification of the costs, allowing for the payment of compensation.

How the amount of compensation is disputed

When checking, the Federal Tax Service may exclude compensation for the use of personal transport from expenses. The reason may be the lack of supporting documents: waybills, invoices, receipts for fuel and lubricants, orders, vehicle passports and other mandatory forms. The amounts are disputed in court.

A controversial issue regarding the taxation of payments is the execution of an agreement with a person acting under a power of attorney. The difficult point is to define the concept of personal transport. The employer can withhold personal income tax and charge insurance premiums on the accrued amounts, or not apply taxation, but defend the position in court.

Category “Questions and Answers”

Question No. 3. Is it necessary to justify the costs of operating transport if compensation is paid in the form of rent?

The lease agreement provides for payment of a fee in a fixed amount. Proof of actual expenses is not required. To include amounts as expenses, you must have an agreement, act and confirmation of the use of transport in commercial activities.

Question No. 4. Is a waybill a mandatory document confirming the operation of a vehicle?

The requirement to have waybills is a controversial issue. When paying compensation to an employee in a fixed fixed amount, the number of days of operation of the vehicle can be determined by the number of days spent at the workplace. Days of absence due to illness, vacation and other reasons are excluded from the calculation of the due amount.

ON THE. Matsepuro, lawyer

We pay compensation to the employee for the use of the car

How compensation for the use of personal transport for business purposes is processed, accounted for and taxed

The texts of the Ministry of Finance Letters mentioned in the article can be found: section “Financial and personnel consultations” of the ConsultantPlus system (information bank “Financier”)

Sometimes the work of some company employees requires frequent travel. For example, directors, accountants, managers, couriers, foremen, and suppliers can travel on official business. And if an employee, in agreement with the company management, uses personal transport for business trips, then he has the right to compensation for his expenses V Art. 188 Labor Code of the Russian Federation.

Determining the amount of compensation

Compensation must be paid to any employee who, by agreement with the employer, uses his car for business needs. Moreover, it can be paid even for a one-time business trip at Art. 188 Labor Code of the Russian Federation.

The Labor Code proposes to pay the following amounts for the use of transport for business purposes s Art. 188 Labor Code of the Russian Federation:

compensation for the use and wear and tear (depreciation) of transport;
reimbursement of costs associated with the operation of transport, for example, fuel and lubricants.

You can establish in the agreement that the compensation you pay also consists of two parts: compensation for wear and tear of the vehicle and reimbursement for the costs of operating it for business purposes.

There are no requirements for the amount of compensation and its calculation in labor legislation. Therefore, you can set any reasonable amount of compensation and are not required to provide an estimate.

Meanwhile, for the purposes of paying taxes and contributions, regulatory authorities recommend taking into account when calculating compensation for the use of a personal vehicle:

degree of wear and useful life I Letter of the Ministry of Health and Social Development of Russia dated May 26, 2010 No. 1343-19; clause 2 of the Pension Fund Letter of September 29, 2010 No. 30-21/10260;
intensity of its use I.

Therefore, it is better to provide in the agreement on the use of the employee’s personal car at least some methodology for calculating compensation, for example:

<или>equate the compensation to the amount of depreciation of the car for the month ts pp. 17-20 PBU 6/01 “Accounting for fixed assets”, approved. By Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n;
<или>set prices for 1 km of “service” mileage of a car. You can borrow them from a taxi.

We look at “salary taxes”

Compensations for the use of personal transport are not subject to personal income tax or insurance premiums (including “for injuries”) within the limits of the amounts stipulated by the agreement between the employee and the employer I Art. 188 Labor Code of the Russian Federation; clause 3 art. 217 Tax Code of the Russian Federation; subp. “and” clause 2, part 1, art. 9 of the Federal Law of July 24, 2009 No. 212-FZ “On Insurance Premiums...”; subp. 2 p. 1 art. 20.2 of the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”.

But to prove that this is compensation and not the employee’s income, you need to stock up on documents. This:

1) agreement between the employer and the employee on the use of the employee’s personal transport, drawn up as an addition or annex to the employment contract. If you agree on compensation when hiring an employee, then these conditions can be stated in the employment contract itself;

2) copy vehicle registration certificate, since compensation is due only for the use of the employee’s personal property. But whether it is possible to pay compensation to an employee who drives a car on the basis of a power of attorney is a controversial issue. There are letters from regulatory authorities allowing e Letter of the Ministry of Finance of Russia dated December 27, 2010 No. 03-03-06/1/812; Letters of the Federal Tax Service of Russia for Moscow dated January 18, 2008 No. 21-18/44-1, dated September 18, 2007 No. 18-11/3/088756@, and those who prohibit it do it b;

3) documents accounting for business trips:

<если>you pay compensation based on the mileage of business trips, then fill out waybillsapproved Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78. By the way, mileage can be calculated not only on the basis of the car’s odometer readings, but also on the basis of data from other devices that record the vehicle’s movement (in particular, readings from a GPS navigator A Letter of the Ministry of Finance of Russia dated June 16, 2011 No. 03-03-06/1/354);
<если>you pay compensation without taking into account the “service” mileage (for example, in a fixed amount), then you can make up any documents. This could be a business travel log, route sheets, etc.

Do not forget that when you use your own document forms to account for business trips, they must contain all the details of the primary document and be approved as part of the organization’s accounting policies. And clause 3 art. 6, paragraph 2, art. 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”;

4) checks (receipts, invoices) for the purchase of fuel and lubricants and payment of other expenses associated with the employee’s use of personal transport for business purposes (for example, a receipt for payment for parking at the airport). For convenience, the employee may submit these documents to you along with their expense claim or expense report. Based on these documents, you compensate him for expenses. You can reimburse costs for fuel and lubricants based on:

<или>from the actual consumption of fuel and lubricants per 100 km of “service” mileage;
<или>fuel consumption standards specified in the technical documentation of the vehicle;
<или>Ministry of Transport standards A pp. 7.1, 7.2 Methodological recommendations “Consumption standards for fuels and lubricants in road transport”, put into effect by Order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r;

5) calculation compensation. The calculation procedure may be contained in the agreement on the use of the car (employment contract) or in the methodology developed and approved by the organization. And the specific amount of compensation is in the order, in the pay slip (calculation, calculation) or again in the agreement (employment contract), if the compensation is set at a fixed amount.

Pay special attention to the correct preparation of documents for payment of compensation. After all, unclear wording or errors in them can result in additional personal income tax and insurance premiums.

Both the amount of compensation for wear and the amount of reimbursement of expenses are not subject to personal income tax and insurance contributions. V clause 3 art. 217 Tax Code of the Russian Federation; subp. “and” clause 2, part 1, art. 9 Federal Law dated July 24, 2009 No. 212-FZ; subp. 2 p. 1 art. 20.2 of the Federal Law of July 24, 1998 No. 125-FZ; Letters of the Ministry of Finance of Russia dated December 31, 2010 No. 03-04-06/6-327, dated May 20, 2010 No. 03-04-06/6-98.

However, this does not mean that any expenses reimbursed to an employee related to the use of personal transport for business trips are exempt from “salary taxes.”

From authoritative sources

Deputy Head of the Department of Taxation of Personal Income of the Ministry of Finance of Russia

“ Expenses for fuel, washing and parking (during working hours) reimbursed to an employee in connection with the use of a car for business purposes will not be subject to personal income tax if there are documents confirming:

the vehicle used belongs to the employee;

calculation of compensation;

actual use of the car in the interests of the employer (waybills);

the amount of expenses for fuels and lubricants, washing, parking (cash receipts).

Expenses reimbursed to the employee for spare parts, repairs, maintenance, insurance, payment of transport tax and mandatory technical inspection will be his income in kind. e clause 1 art. 210, sub. 1 item 2 art. 211 Tax Code of the Russian Federation. After all, the employee bears these expenses regardless of the use of the car for work.”

We take compensation into account for tax purposes

For purposes income taxation amounts of compensation for the use of the employee’s personal transport are taken into account in other expenses on the date of payment within the monthly norms m subp. 11 clause 1 art. 264, paragraph 38 art. 270, sub. 4 paragraph 7 art. 272 Tax Code of the Russian Federation; clause 1 of the Decree of the Government of the Russian Federation of 02/08/2002 No. 92; Letter of the Ministry of Finance of Russia dated 08/09/2011 No. 03-03-06/1/465:

for passenger cars:

With engine displacement up to 2000 cc. cm inclusive - 1200 rub.;

With an engine displacement of over 2000 cc. cm - 1500 rub.;

for motorcycles - 600 rubles.

In this case, you need to remember several rules for tax accounting of these amounts:

to account for them, you need to have the same package of supporting documents as for personal income tax purposes, including waybills or a document replacing them s clause 1 art. 252 Tax Code of the Russian Federation; Letter from the Federal Tax Service of Russia for Moscow dated 03/04/2011 No. 16-15/020447@. By the way, the courts believe that it is not necessary to issue waybills O Resolution of the Federal Antimonopoly Service of the Central Election Commission dated May 25, 2009 No. A62-5333/2008; Seventeenth AAS dated January 31, 2008 No. 17AP-218/2008-AK. But inspectors, as a rule, have a different opinion. Therefore, if you do not want to argue with them, then it is better to keep records of business trips;
Reimbursement of travel expenses to an employee is not taken into account for income tax purposes. Since, according to regulatory authorities and courts, compensation includes reimbursement of absolutely all employee expenses, including expenses for health insurance M Letter of the Federal Tax Service of Russia for Moscow dated 03/04/2011 No. 16-15/020447@; Letter of the Ministry of Finance of Russia dated November 16, 2006 No. 03-03-02/275; clause 4 of the Review of the practice of resolving disputes related to the application of Chapter 25 of the Tax Code of the Russian Federation (approved by the Presidium of the FAS UO on May 29, 2009);
According to the Ministry of Finance, there is no need to pay for days when the transport was not used due to its malfunction and when the employee was absent from work (for example, sick or on vacation). O Clause 2 Letter of the Ministry of Finance of Russia dated December 3, 2009 No. 03-04-06-02/87.

There are no standards for trucks. Therefore, you can write off the costs of paying compensation (both for wear and tear and reimbursement of expenses) as tax expenses in full Yu subp. 49 clause 1 art. 264 Tax Code of the Russian Federation. The Ministry of Finance agrees with this n Letter of the Ministry of Finance of Russia dated March 18, 2010 No. 03-03-06/1/150.

Simplifiers, those who have chosen the object of taxation “income minus expenses” recognize compensation amounts as expenses in the same way as the general regime And subp. 12 clause 1 art. 346.16 Tax Code of the Russian Federation.

We reflect compensation in accounting

The amount of compensation is included in expenses in full as of the accrual date. I pp. 5, 6, 6.1, 18 PBU 10/99 “Expenses of the organization”, approved. By Order of the Ministry of Finance of Russia dated 05/06/99 No. 33n. It is more convenient to write off these expenses to the same cost accounts where the employee’s salary is reflected (44 “Sales expenses”, 20 “Main production”, 26 “General expenses”, etc.).

But if the dates of accrual and payment of compensation do not coincide, then temporary differences will arise in accounting s clause 8 PBU 18/02 “Accounting for calculations of corporate income tax”, approved. By Order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n.

To minimize the application of PBU 18/02, try to pay compensation to the employee in the month of its accrual.

In addition, it may turn out that you will recognize different amounts of compensation in tax and accounting. Then you will have to reflect a permanent tax liability O pp. 4, 7 PBU 18/02.

Example. Accounting for payment of compensation to an employee for the use of a personal car

/ condition / On August 31, 2011, Alliance LLC transferred compensation for the use of a personal car in the amount of 5,000 rubles to the salary card of an employee - sales manager. for August 2011. For income tax purposes, the amount of compensation is recognized at the rate of 1,200 rubles, since the car’s engine capacity is less than 2,000 cubic meters. cm.

/ solution / Alliance LLC will reflect the following entries in accounting.

Contents of operation	Dt	CT	Amount, rub.
As of the date of transfer of compensation to the employee (08/31/2011)
The amount of compensation to the employee was transferred	73 “Settlements with personnel for other operations”, subaccount “Settlements for compensation for the use of personal cars for business trips”	51 “Current accounts”	5000
The amount of compensation is reflected in expenses	44 “Sales expenses”	73, subaccount “Calculations for compensation for the use of personal cars for business trips”	5000
A permanent tax liability is reflected ((5000 rub. – 1200 rub.) x 20%)	99 “Profits and losses”, subaccount “Permanent tax liability”	68, subaccount “Income Tax”	760

We evaluate the disadvantages of fixed compensation

If an employee’s work does not involve daily travel, then it is not worth setting compensation for vehicle wear and tear at a fixed amount per month. Otherwise, there may be disagreements with regulatory authorities regarding its taxation. After all, it is not clear how to take into account compensation for these purposes - in the full amount or based on the days of actual use of the vehicle for business trips. This is what was explained to us regarding personal income tax.

From authoritative sources

“ Amounts of compensation for the use by an employee of a personal car in the performance of his work duties, including compensation for expenses, are reimbursed if the above documents, including waybills, are available. Therefore, for the time when the employee’s personal transport was not actually used for the specified purposes - the trips are not confirmed by waybills, compensation should be calculated in proportion to the number of days of actual use of the car. For example, if an employee is compensated in the amount of 2000 rubles. per month, there were 20 working days in the month, waybills were drawn up for only 18 days, then the amount of compensation not subject to personal income tax will be 1800 rubles. (2000 rubles / 20 days x 18 days).”

Ministry of Finance of Russia

And here is the position taken by representatives of the Russian Ministry of Finance regarding the accounting of fixed compensation for profit tax purposes.

From authoritative sources

Chief specialist-expert of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

“If compensation for the use of a personal car for business purposes is set at a fixed amount to an employee, it is paid regardless of the number of days when the personal car was actually used to carry out official assignments. That is, for example, if an employee is compensated in the amount of 2000 rubles. per month, there were 20 working days in the month, and the waybills were drawn up for only 18 days, then the amount of compensation will still be 2000 rubles. And when calculating income tax, you can take into account the maximum amount of compensation for this month (1,500 rubles per month for passenger cars with an engine capacity of over 2,000 cc or 1,200 for cars with an engine capacity of 2,000 cc or less). And it doesn’t need to be adjusted in any way.”

We draw up an agreement on payment of compensation

We have already said that the employee and the employer must agree on the payment of compensation. I Art. 188 Labor Code of the Russian Federation.

Some organizations, instead of an agreement, issue an order to pay compensation to the employee. And the courts recognize such an order with the employee’s signature confirming that he has read it as a written agreement m Resolution of the Federal Antimonopoly Service ZSO dated December 24, 2008 No. F04-5698/2008(11737-A81-41); Determination of the Nizhny Novgorod Regional Court dated 04/05/2011 No. 33-3213. But it is better not to provoke disputes and draw up a bilateral written agreement to the employment contract.

It is advisable to provide in the agreement:

information about the employee’s transport (make, year of manufacture, license plate number);
the amount of compensation, its calculation and payment procedure (including in terms of reimbursement of expenses for fuel and lubricants).

Then the agreement will be clear to both the employee and the inspectors. You can compose it, for example, like this.

Appendix No. 2
to employment contract No. 57
from 03/01/2011

Agreement on the use of an employee’s personal car

Moscow

Limited Liability Company "Alliance" represented by General Director Evgeniy Alekseevich Romanov, acting on the basis of the charter, hereinafter referred to as the "Employer", on the one hand, and Alexander Valerievich Starostin, hereinafter referred to as the "Employee", on the other hand, agreed on the following.
1. Since September 1, 2011, an employee, when performing his job duties, uses for official purposes a Ford Focus car with an engine capacity of 1800 cubic meters. cm, 2008, state number A777OE177 (hereinafter referred to as the car).
2. For the use of a car, the employer pays the employee compensation in the amount of 3.50 rubles. for 1 km of mileage for business purposes and reimburses expenses for fuels and lubricants (AI-92 gasoline).
3. Gasoline costs are reimbursed to the employee based on the fuel consumption standard specified in the vehicle operation manual - 10 l/100 km and the kilometers traveled for business purposes.
4. The employee undertakes:
- keep records of business trips in travel sheets;
- submit waybills and documents confirming transportation expenses for the month to the employer’s accounting department on the last working day of that month.
5. Compensation is paid at the end of the month, no later than the day of payment of wages established by the internal labor regulations.

Applications:
1. A copy of the vehicle registration certificate.
2. A copy of the Ford Focus vehicle owner's manual.

A subp. 2 p. 1 art. 254, sub. 11 clause 1 art. 264 Tax Code of the Russian Federation; Art. 646 Civil Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated October 15, 2010 No. 03-03-06/1/649. But don’t forget that you need to deduct from the rental price Personal income tax subp. 4 paragraphs 1 art. 208, paragraph 1, art. 226 Tax Code of the Russian Federation.

The employment contract with the manager provides for the payment of compensation for the use of personal vehicles for business purposes in a fixed amount - 50,000 rubles. per month. This compensation is paid monthly and does not depend on the number of days when the personal car was actually used for business purposes. Is this payment subject to personal income tax and insurance premiums? How is the payment of this fixed compensation accounted for for income tax purposes?

On this issue we take the following position:

The organization has the right to take into account the amount of compensation paid to the employee for the use of a personal car on business trips for profit tax purposes (within the limits established by Resolution No. 92) and not subject this payment to personal income tax and insurance contributions in the amount established by agreement of the parties to the employment contract, only if appropriate documentary evidence of the production nature of the trips and actual expenses incurred. The calculation of the amount of compensation must be economically justified by the intensity of use of the vehicle for business purposes and documented.

It is necessary to take into account that payments made by the organization during the time when a personal car is not in use or is not used for official purposes are not taken into account for profit tax purposes and are subject to personal income tax and insurance premiums in the generally established manner.

Justification for the position:

Legal aspects

In accordance with Art. 164 of the Labor Code of the Russian Federation, compensation is monetary payments established in order to reimburse employees for costs associated with the performance of their labor or other duties provided for by the Labor Code of the Russian Federation and other federal laws. Compensations, unlike wages, are paid not for the work itself, but to reimburse the costs incurred by the employee in connection with the performance of work duties. Thus, compensation payments are not wages (see, for example, letters of the Ministry of Finance of Russia dated November 21, 2016 N 03-03-06/1/68362, dated November 21, 2016 N 03-03-06/1/68286, dated November 14. 2016 N 03-03-06/1/66710, dated 07/14/2014 N 03-03-06/4/34093).

In accordance with Art. 188 of the Labor Code of the Russian Federation, when an employee uses personal property with the consent or knowledge of the employer and in his interests, the employee is paid compensation for the use, wear and tear (depreciation) of tools, personal transport, equipment and other technical means and materials belonging to the employee, as well as reimbursement of expenses associated with their use.

The payment and amount of compensation for the use of personal property are determined by agreement of the parties to the employment contract, expressed in writing (Article 188 of the Labor Code of the Russian Federation). The parties to an employment contract have the right to establish any amount of compensation or determine the procedure for its calculation (for example, stipulating that compensation is paid monthly in a fixed amount of money, regardless of the number of calendar days in a month). At the same time, the specific amount of compensation, according to the Russian Ministry of Finance and tax authorities, is determined depending on the intensity of use of personal property (letter of the Russian Ministry of Finance dated November 16, 2006 N 03-03-02/275, letters of the Federal Tax Service of Russia for Moscow dated January 13, 2012 N 20-15/001797@, dated 03/04/2011 N 16-15/020447@, dated 02/22/2007 N 20-12/016776).

Income tax

Expenses for payment of compensation for the use of personal cars on business trips may be considered expenses that reduce the taxable base for income tax, within the limits established by Decree of the Government of the Russian Federation dated 02/08/2002 N 92 (hereinafter referred to as Decree N 92) (clause 11 p. 1 Article 264 of the Tax Code of the Russian Federation, letters of the Federal Tax Service of Russia dated 05/21/2010 N ШС-37-3/2199, Ministry of Finance of Russia dated 10/15/2008 N 03-03-07/24, dated 09/23/2013 N 03-03-06/ 1/39406, dated 08/19/2016 N 03-03-06/1/48789). At the same time, excess expenses for the payment of compensation are not taken into account for the purposes of calculating income tax (clause 38 of Article 270 of the Tax Code of the Russian Federation).

The current compensation standard is for passenger cars with an engine capacity of up to 2000 cubic meters. cm - 1200 rub. per month, over 2000 cubic meters. cm - 1500 rub. per month.

In order for an organization to include amounts of compensation for the use of personal cars on business trips as expenses that reduce the tax base for income tax, the payment procedure and amount of compensation must be determined in the employment contract concluded with the employee or approved by the organization’s local regulations.

It is also necessary to take into account that expenses can reduce the tax base for income tax only if they are economically justified and documented (requirements of Article 252 of the Tax Code of the Russian Federation). In this regard, payment of compensation to an employee in a fixed amount does not relieve the employer and employee of the obligation to prepare and collect documents confirming the use of the vehicle for business purposes and the actual incurrence of relevant expenses. It is necessary to take into account that for the time when a personal car is not in use, compensation is not paid (letters from the Federal Tax Service of Russia in Moscow dated 02/22/2007 N 20-12/016776, dated 03/31/2006 N 18-11/3/25186) .

Confirmation of the production (official) nature of trips may be:

waybills or another document developed by the organization containing the route, kilometers traveled, fuel consumption, etc. (see also letters of the Ministry of Finance of Russia dated December 29, 2006 N 03-05-02-04/192, Federal Tax Service of Russia for Moscow dated February 22, 2007 N 20-12/016776 and dated 09/20/2005 N 20-12/66690);

a travel log containing the route, purpose of the trip (the trip must be of a production nature), etc.;

an employee’s report on trips made during the month, with a description for each trip of the need (purpose) of this trip;

calculation of the amount of compensation determined taking into account the intensity of use of a personal car for business purposes, the costs of operating the car (amount of wear and tear, costs of fuel and lubricants, etc.);

(or other document) confirming the traveling nature of the work of an employee holding a certain position, etc. (see also letters of the Ministry of Finance dated May 26, 2009 N 03-03-07/13, dated May 26, 2009 N 03-03-07/13).

Documentary evidence of expenses can be receipts for fuel and lubricants and maintenance and other payment documents. In addition, you must have a copy of the vehicle passport (letters of the Ministry of Finance of Russia dated December 29, 2006 N 03-05-02-04/192, dated November 16, 2006 N 03-03-02/275, Ministry of Taxes of the Russian Federation dated June 2, 2004 N 04-2-06/419@).

Thus, only if all of the above conditions are met, the organization’s costs of paying compensation to an employee for the use of a personal car on business trips will reduce the tax base for income tax within the limits established by Resolution No. 92.

In your case, the employment contract with the manager provides for the payment of compensation for the use of personal vehicles for business purposes in a fixed amount of 50,000 rubles per month, which is paid monthly and does not depend on the number of days when the personal car was actually used for business purposes. Taking into account the above norms and clarifications, such compensation for profit tax purposes will be taken into account only partially, based on the norms specified in Resolution No. 92, and the amounts specified in the document assume that the car is used for a full month. If it is used less frequently, expenses are recognized proportionate to the days of use. So, if the director is absent from work (vacation, business trip, illness, etc.), then, despite the condition established by the employment contract, in order to calculate profit, compensation (in the amounts determined by Resolution No. 92) should be adjusted taking into account the days worked.

Personal income tax

When determining the tax base for personal income tax, all income of an individual received both in cash and in kind is taken into account, in accordance with paragraph 1 of Art. 210 Tax Code of the Russian Federation. An organization that pays income to an individual is recognized as a tax agent and is obliged to calculate, withhold and pay personal income tax to the budget on such income (clause 1 of Article 226 of the Tax Code of the Russian Federation).

According to paragraph 3 of Art. 217 of the Tax Code of the Russian Federation are not subject to personal income tax on all types of compensation payments established by the current legislation of the Russian Federation, legislative acts of constituent entities of the Russian Federation, decisions of representative bodies of local self-government (within the limits established in accordance with the legislation of the Russian Federation) related to the performance of labor duties by the taxpayer.

Since Chapter 23 of the Tax Code of the Russian Federation does not contain standards for compensation when using an employee’s personal property for business purposes (i.e. the Tax Code of the Russian Federation has not established special rules for the purpose of applying personal income tax for the compensation in question) and does not provide for the procedure for their establishment, then for the purposes of applying clause 3 Art. 217 of the Tax Code of the Russian Federation, one should be guided by the provisions of the Labor Code of the Russian Federation (letter of the Ministry of Finance of Russia dated March 24, 2010 N 03-04-06/6-47). So, according to Art. 188 of the Labor Code of the Russian Federation, payment and amount of compensation for the use of personal property are determined by agreement of the parties to the employment contract.

Consequently, compensation payments to an employee in connection with the use of his personal car for business purposes are not subject to personal income tax within the amounts established by agreement of the parties to the employment contract, expressed in writing (letter of the Ministry of Finance of Russia dated June 27, 2013 N 03-04-05/24421, dated 06/28/2012 N 03-03-06/1/326, dated 03/27/2012 N 03-04-06/3-78). At the same time, the organization must also have documents available (section “Income Tax”) confirming that the property used belongs to the taxpayer, as well as calculations of compensation and documents confirming the actual use of the property in the interests of the employer, expenses for these purposes, as well as documents confirming the amount of expenses incurred in this regard (letters of the Ministry of Finance of Russia dated 08/27/2013 N 03-04-06/35076, dated 06/28/2012 N 03-03-06/1/326, dated 03/24/2010 N 03-04-06/6 -47, dated 05/20/2010 N 03-04-06/6-98).

Let us note that, in contrast to the letters regarding income tax, the financial department did not directly address the need to take into account the intensity of use of the car for personal income tax purposes (however, in a number of requests, the text of the questions itself indicated that compensation is paid taking into account this factor) . But, taking into account the explanations about the need to have supporting documents for the purposes of calculating personal income tax, we can conclude that the procedure for taking into account the intensity of operation of the machine, proposed for calculating income tax, is also supported when assessing personal income tax. The inspectors' arguments may be, for example, the following: if on some days the car was not used, during this period the payment loses its compensatory nature (no wear and tear occurs during this period, and there are no expenses associated with the use of the car).

In the case where the amount of compensation is taken arbitrarily, is not confirmed by any calculations and documents, and does not take into account the actual periods of its use, the risk that additional personal income tax will be charged, in our opinion, exists. In your case, the significance of the amount determined to be paid may be determined by the make and engine size of the car. If a decision is made not to take into account the actual days of operation of the car, we believe it would be advisable to have some kind of calculation that will show, for example, the average monthly cost of operating the car in combination with the amount of depreciation. That is, it will be necessary to prove that the amount established by the parties already takes into account the intensity of use of the property. In other words, for the purposes of calculating personal income tax, the amount of payment must be justified, otherwise the question arises about the existence of economic benefits for the director (Article 41 of the Tax Code of the Russian Federation). Please note that everything we have said in this part is our expert opinion and does not guarantee the absence of a dispute with the inspectors.

Insurance premiums

From January 1, 2017, Federal Law No. 250-FZ dated July 3, 2016 declared the Federal Law No. 212-FZ dated July 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” to be repealed. (hereinafter referred to as Law No. 212-FZ). At the same time, Federal Law dated July 3, 2016 N 243-FZ (as amended by Federal Laws dated November 30, 2016 N 401-FZ and dated December 19, 2016 N 448-FZ) supplemented the Tax Code of the Russian Federation with Section XI, including Chapter 34 “Insurance Premiums” , effective from 01/01/2017.

Organizations that make payments and other remuneration to individuals are indicated as payers of insurance premiums in the second paragraph. 1 clause 1 art. 419 of the Tax Code of the Russian Federation. In relation to the situation under consideration for the specified payers of insurance premiums in accordance with paragraphs. 1 clause 1 art. 420 of the Tax Code of the Russian Federation, the object of taxation with insurance contributions (unless otherwise provided for in Article 420 of the Tax Code of the Russian Federation) is payments and other remuneration in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance within the framework of labor relations and civil -legal contracts, the subject of which is the performance of work and the provision of services.

The list of amounts not subject to insurance premiums for payers making payments in favor of individuals is established by Art. 422 of the Tax Code of the Russian Federation. So, according to paragraphs. 2 p. 1 art. 422 of the Tax Code of the Russian Federation are not subject to insurance premiums for all types of compensation payments established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government (within the limits established in accordance with the legislation of the Russian Federation), related, in particular, to the performance of physical face of labor duties. A similar rule is contained in the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against accidents at work and occupational diseases” (hereinafter referred to as Law N 125-FZ) (clause 2, clause 1, article 20.2 of Law N 125-FZ).

Thus, established by Art. 188 of the Labor Code of the Russian Federation, compensation paid to employees for the use of personal transport in the performance of work duties is not subject to insurance contributions within the limits of the amounts determined by the agreement between the organization and its employee.

It should be noted that since the above norms of Chapter 34 of the Tax Code of the Russian Federation are generally similar to the provisions of clause 2 of part 1 of Art. 9 of the repealed Law No. 212, then, in the opinion of the Ministry of Finance of Russia, on the issue of calculation and payment of insurance premiums, one should be guided by the explanations of the Ministry of Labor of Russia given earlier on the relevant issue (letter of the Ministry of Finance of Russia dated November 16, 2016 N 03-04-12/67082). In this regard, we draw your attention to the fact that previously the regulatory authorities indicated that the amount of compensation for the use of personal transport is not subject to insurance premiums within the limits of the amounts determined by the agreement between the organization and its employee in accordance with Art. 188 Labor Code of the Russian Federation (clause 3 of the letter of the Ministry of Health and Social Development of Russia dated 08/06/2010 N 2538-19, letter of the Ministry of Health and Social Development of Russia dated 05/26/2010 N 1343-19, clause 2 of the letter of the Pension Fund of the Russian Federation dated 09/29/2010 N 30-21/10260).

At the same time, in letters from the Ministry of Labor of Russia dated 02/26/2014 N 17-3/В-92, dated 02/26/2014 N 17-3/В-82, dated 07/25/2014 N 17-3/В-347 and the FSS of the Russian Federation dated 11/17/2011 N 14-03-11/08-13985 clarifies that the amount of reimbursement of expenses must correspond to the economically justified costs associated with the employee’s actual use of personal transport for work purposes. That is, for the possibility of applying the provisions of paragraphs. 2 p. 1 art. 422 of the Tax Code of the Russian Federation, the organization must also have copies of documents, both confirming the employee’s ownership of the property used, and confirming the expenses incurred by him when using this property for business purposes. In addition, in a letter dated 03/12/2010 N 550-19, paragraph 3 of a letter dated 08/06/2010 N 2538-19, the Ministry of Health and Social Development of Russia explained that the amount of compensation for the use of personal transport is not subject to insurance premiums only if the use of this transport is associated with the performance of labor duties of an employee of the organization (the traveling nature of the performance of labor duties, official purposes). It turns out that if the amount of compensation for these expenses must be justified, then the days of actual use of the property must also be taken into account when calculating compensation for the purposes of taxation of insurance premiums.

Encyclopedia of solutions. Accounting for compensation for the use of personal cars for business purposes;

Encyclopedia of solutions. Accounting for the costs of maintaining official transport;

Encyclopedia of solutions. Expenses for the maintenance of official transport (for profit tax purposes).

Prepared answer:
Expert of the Legal Consulting Service GARANT
Member of the Chamber of Tax Advisors Alekseeva Anna

Response quality control:
Reviewer of the Legal Consulting Service GARANT
, member of the RSA Melnikova Elena

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

Let's talk about who is paid compensation for using personal transport for business purposes and in what amount in 2019.

Who should be paid compensation?

Compensation for the use of personal transport for business purposes in 208 year is due to employees who often travel on official business. The manager determines such employees. And the list is drawn up by an appropriate order.

In addition to compensation, the employee must be reimbursed for the expenses he incurred during the operation of his property (Article 188 of the Labor Code of the Russian Federation).

Please note with Ministry of Finance specialists believe that it is necessary to issue waybills in order to pay compensation. But the Ministry of Transport of Russia changed the composition of the details of the waybill. See how to arrange it correctly now in the article "

How to apply for compensation

The condition that the employee is entitled compensation for the use of personal transport for business purposes 2019, can be issued by appropriate order from the manager. But the easiest way is to provide for it in a separate clause of the employment contract or an additional agreement to it. See design samples below.

If the payment of compensation will be issued by order of the manager, indicate in it the specific terms of payment. If payment is terminated early, issue an appropriate order. See sample below.

How to calculate compensation for the use of personal transport

Compensation must be calculated monthly and in a fixed amount. Its size is determined by the employee and the employer in a written agreement. The number of calendar days in a month does not matter. If the employee did not perform official duties in the car, do not compensate him for this time.

For example, Ivanov A.I. From August 1 to August 7 he was on sick leave. From August 8 to August 19 he was sent on a business trip. And on August 20 he went on annual leave. For August Ivanov A.I. no compensation is due.

It’s easy to avoid making mistakes in settlements with employees - it’s necessary. After all, in each issue of the magazine you will find solutions to the hottest issues - everything is written in accessible and simple language with links to legislation and arbitration practice.

Compensation for the use of personal transport for business purposes 2019: accounting

Compensation for the use of personal transport for business purposes in 2019 not subject to personal income tax and insurance premiums. But only within the established norms. And the norms are determined by an employment contract or an order for payment of compensation (letter of the Ministry of Finance of Russia dated 04/30/2015 No. 03-04-05/25434, Ministry of Health and Social Development of Russia dated 03/12/2010 No. 550-19).

There are cases when, when paying compensation, it is necessary to withhold personal income tax and charge insurance premiums. For example, an employee drives a car that his brother owns. In this case, withhold personal income tax and charge insurance premiums for the amount of compensation.

The amount of compensation is allowed to be taken into account when calculating income tax and the single tax under the simplified tax system with the object of income minus expenses within the limits of the norms. The allowable amounts of compensation for these purposes are approved by Decree of the Government of the Russian Federation dated 02/08/2002 No. 92.

The monthly compensation rates are as follows:

engine capacity is less than 2000 cc. cm (inclusive) - 1200 rub.;
engine capacity over 2000 cc. cm – 1500 rub.;
motorcycles - 600 rub.

Example. Ivanov A.I. performs official duties in his own vehicle. The head of Alpha LLC set him a monthly compensation of 2,000 rubles. Engine capacity of Ivanova A.I.’s car. 1600 cc cm.

When calculating income tax, the accountant took into account compensation in the amount of 1,200 rubles. He included it in other expenses associated with production and sales.

The accountant did not take into account the profit of 800 rubles, since this amount exceeds the established norms.

Waybills for compensation

So, the employee is accrued compensation for the use of personal transport for business purposes in 2019. Is it necessary to issue waybills in order to pay it? Experts from the Ministry of Finance believe that it is necessary.

The waybill is the primary document. He will confirm that the employee’s vehicle was indeed used for business trips. This will help justify the expenses incurred (letter of the Ministry of Finance of Russia dated September 23, 2013 No. 03-03-06/1/39406).

The waybill is needed to confirm the possibility of not withholding personal income tax from the compensation amount and not charging insurance premiums. It will also be required to take into account the amount of compensation when calculating income tax and the single tax under the simplified tax system.

In everyday life, having your own transport is a vital necessity for any person.

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Not all companies have the opportunity to provide their employees with company transport, despite the fact that the vacancies offered are of a traveling nature. Many companies are getting out of this situation by inviting employees to work with personal vehicles.

Word of the law

For sales managers, sales representatives, and field customer service specialists, the end result of their functional responsibilities directly depends on their ability to quickly move from one destination to another. In such a situation, your own car, used as official transport, turns into a production necessity.

What is reimbursed?

When an employee uses personal vehicles in accordance with the instructions of Article 188 of the Labor Code of the Russian Federation to perform his official duties, the employer must pay compensation. But an agreement must be concluded between the employer and employee for its use.

In accordance with the instructions of the Labor Code, the conditions for making payments and their amount must be stipulated in the agreement reached by the parties, where the specific amount of compensation and the timing of payment must be indicated.

According to the instructions of legal acts, expenses are paid:

depreciation;
for the purchase of gasoline, lubricants;
carrying out maintenance;
production of current repairs.

Compensation payments for the use of a personal car by an employee are usually established in a fixed amount, which is subject to monthly payment. It is issued for the actual period of time worked, from which days on leave or sick leave due to illness are excluded.

Terms of use of the car

An employee’s personal vehicle may be used for business purposes by the employer if mutual agreement is reached between the parties. According to the instructions of Article 642 of the Civil Code of the Russian Federation, the agreement is documented as a vehicle rental agreement for a certain period.

It notes that the lessor makes available to the lessee for temporary possession and use a car without a driver for a fee and without providing services to drive it.

The Labor Code provides an explanation of the conditions for using personal vehicles for business purposes. Based on Article 188, a sample order is issued, which the company can develop in any form.

Regulatory acts

The documents listed below regulate the use of employees' personal vehicles. They establish standards for the operation of vehicles. They determine the purposes of use, the main of which is to increase the achievement of personal effectiveness in work. The current compensation provision was developed based on the instructions of Russian legislative acts.

These include:

Labor Code, Article 188 enshrines the provision on the use of personal transport;
Department of the Treasury Letter No. 57, which sets out the conditions for making compensation payments to workers if they use personal cars for business travel;
Government Decree, which establishes standards for organizations' expenses for paying compensation for the use of their own vehicles for business trips. It explains the provisions by which the tax base for corporate income tax is determined. It was published on February 8, 2002, issue 92.

According to the generally accepted rules of Article 188 of the Labor Code, the amount of compensation must be established by an agreement that the employee concludes with his employer.

The current labor legislation does not establish specific standards.

But when making payments using funds allocated from the budget of individual institutions, you must follow the instructions of the order of the Ministry of Finance of the Russian Federation number 16n.

Compensation for the use of personal transport for business purposes - 2019

Any company, regardless of its legal and organizational form, is obliged to pay compensation for the operation of an employee’s vehicle if he uses it to timely perform his job duties.

Preliminary agreement or after the fact?

Payment of compensation is carried out on the basis of a concluded agreement between the employer and the employee for the expenses actually incurred by him.

To receive compensation for the use of a personal car, an employee submits documents to the company’s accounting department, which include:

a copy of the technical passport of the vehicle, certified by a notary;
official papers justifying expenses that are established by accounting rules. For example, a receipt for the purchase of fuels and lubricants, an act for performing routine repairs.

In addition to the above documents, the accounting department fills out a waybill on a daily basis, which records the driver’s working time and vehicle mileage, its route in accordance with the instructions of the resolution of the State Statistics Committee of the Russian Federation, issued on November 28, 1997 . It confirms the fact that the employee used his own vehicle in the performance of official duties. The Ministry of Transport of the Federation, in its order issued under number 152, established mandatory information to be filled in on the waybill.

Documenting

A company that uses an employee’s personal vehicle to perform official duties may register as:

an employment contract with an employee, under which he undertakes to pay compensation for the use of a car;
car rental agreements or transfer for long-term use;
agreements for the provision of transport services.

In practice, there are mainly cases of concluding a vehicle rental agreement, which is drawn up in writing. According to the terms of the agreement, the lessee must maintain the leased vehicle in proper condition, carrying out routine and major repairs in a timely manner.

The tenant covers the costs of:

providing civil liability insurance for vehicle owners;
maintenance of vehicles during their operation;
maintaining vehicles in proper condition;
carrying out current and major repairs of a vehicle;
harm caused to third parties, if any.

This provision is enshrined in Articles 644, 646 and 648 of the Civil Code of the Federation.

Some companies make do with an internal order from the manager, in accordance with which compensation payments are made to the employee.

It states that the employer undertakes to pay:

compensation for wear and tear of vehicles, that is, depreciation expenses arising as a result of its operation;
expenses directly related to the operation of vehicles.

There is no unified form of order approved by legislative acts.

Payment: amounts and terms

The responsibilities of the manager responsible for recording working hours include making entries in the timesheet of the days worked by the employee when he used a personal car.

Compensation for the use of personal vehicles is set at:

paid for cars 400 rubles for each day worked, but it should not exceed 8 000 rubles per month;
for motorcycles for each day of work is 200 rubles, while per month it should not exceed 4,000 rubles.

The accrual of compensation payments in accounting is entered into account item 73, where other transactions when working with personnel are recorded. It is necessary to record the amount of compensation to be issued. Payment of compensation is made on the basis of a certificate, which is issued by the immediate supervisor. It reflects the number of days worked. It is certified by the head of the structural unit where the employee works.

The calculation certificate is prepared by the company's accountant before the 3rd day of the month following the reporting month. It is submitted every month to the department involved in personnel work to issue an order to pay compensation. Payment of compensation for the use of personal vehicles is carried out simultaneously with the payment of wages according to the company schedule.

Memo to an accountant

Based on Article 252 of the Tax Code, expenses subject to taxation include the taxpayer's expenses for carrying out business activities. They must be justified and documented. They also include losses in accordance with the provisions of Article 265, which were incurred by the taxpayer in the course of economic activity.

Personal income tax

When a rental fee expressed in a specific amount is established in a vehicle rental agreement, it is subject to taxation as an individual income tax in the amount of 13%.

As for compensation paid for the use of an employee’s vehicle in the interests of the employer, in accordance with Article 217 of the Tax Code of the Russian Federation, it is not taxed.

But this rule applies only in cases where payments are made within the framework of the norms approved by current legislative acts.

Income tax

Legal acts establish cost standards that companies should focus on when making compensation payments if an employee’s vehicle is used. When making deductions, these payments are included in other expenses in accordance with the instructions of Article 264 of the Tax Code, which directly relate to the production and sale of products.

The norms in accordance with the tax resolution on the amount of monthly compensation paid are established depending on the type of vehicle and the main technical indicators of the engine.

For example, when exceeding 2000 cubic meters. cm of engine displacement, 1,500 rubles are paid, if it is less than specified, then 1,200 rubles.

Contributions

In accordance with the provisions of Article 236 of the Tax Code, Articles 9 and 20.2, respectively, of Federal Law No. 212, published in July 2009, and No. 125, published in July 1998, contributions are not assessed for compensation payments in accordance with legal acts.