Організація обліку оплати харчування працівників на підприємстві та її податкові наслідки

Abstract

Досліджено проблемні аспекти обліку оплати харчування працівників підприємства. Окреслено основні способи організації харчування працівників та специфіку оподаткування таких операцій. Роз’яснено особливості обов’язкового харчування працівників з огляду на шкідливі умови праці, харчування працівників як складового елементу інших заохочувальних та компенсаційних виплат фонду оплати праці та харчування працівників з ініціативи роботодавця, яке є додатковим благом. Висвітлено принципи врахування оплати харчування працівників у процесі розрахунку податку на прибуток, обов’язковість включення харчування до бази податкового зобов’язання з податку на додану вартість та умови розрахунку єдиного внеску на соціальне страхування, податку з доходів фізичних осіб і військового збору. Today employers make an increasing use of a social package as an instrument to acquire new employees, motivate the existing ones and reduce workforce turnover. Social package may include both basic social guarantees provided by labour and social security laws and additional benefits provided by the employer on their initiative or by agreement between both parties, among which is employee catering. This paper focuses on the challenging issues of the management of employee catering in companies. It covers the key methods of accounting management of payments for employee catering and the specifics of taxation of such transactions. It further focuses on the peculiarities of mandatory provision of employee catering in connection with harmful working conditions and employee catering as an integral part of other incentive and compensation payroll payments, which are part of the social package, and the provision of employee catering on the employer’s initiative, when it is considered as an additional benefit. The paper also describes the principles of accounting of payments for employee catering in the process of calculating income tax with reference to whether such catering is provided as an element of wages or as an additional benefit. A mandatory nature of the inclusion of payments for catering services in the basis for calculation and payment of tax obligations with respect to value added tax has been demonstrated without regard to whether tax credit was recognized based on its purchase or not. Additionally, conditions for calculating personal income tax and military tax are described. Personal income tax is charged by a tax agent with reference to whether payment of catering services is included in the tax assessment basis, depending on the three methods for the accounting management of catering services, which are presented in the paper. The necessity of applying a special value as specified in the Tax Code of Ukraine with respect to income paid in non-cash form is evidenced, regardless of whether catering payment is an element of the payroll fund or an additional benefit, insofar as mandatory provision of employee catering due to harmful working conditions in compliance with the provisions of applicable legislation is not included in personal income tax assessment basis. In order to expedite tax consequences in terms of personal income tax, it is reasonable to manage catering without personalized accounting with breakdown by employees or through a specialized trade union agency.