Екатерина Чернявская
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С 1 января 2019 года в состав налогооблагаемых расходов организаций войдет оплата отдыха работников и членов их семей в России, она станет частью расходов на оплату труда сотрудников. Такие расходы будут учитываться в размере фактически произведенных, но не более 50 тыс. руб. в совокупности за налоговый период на каждого из граждан. Однако их общий объем не превыcит 6% от суммы расходов на оплату труда. При том, что расходы организации на оплату труда учитываются при определении налоговой базы по налогу на прибыль организации. А для расчета прибыли в рамках этого налога налогоплательщик уменьшает полученные доходы на сумму произведенных расходов (п. 1 ст. 252 Налогового кодекса).
Как отметил заместитель председателя комитета Совета Федерации по социальной политике Игорь Фомин, поскольку закон вступит в силу 1 января следующего года, работодатели смогут оплатить отдых сотрудников уже в Новогодние каникулы, однако подчеркнул, что это во всех случаях будет являться их правом, а не обязанностью. Также он пояснил, что на сумму до 50 тыс. руб. в год могут быть приобретены как одна, так и несколько туристических путевок. Причем, по словам Игоря Фомина, сюда же будет входить познавательный туризм и коллективные выезды за город, оформленные посредством договора с туроператором. Член Совета Федерации добавил, что для реализации указанной возможности будет два ограничения: общая сумма расходов на эти цели не более 6% от суммы расходов на оплату труда и финансовая возможность работодателя. Хотя еще на стадии разработки соответствующего законопроекта было обнаружено, что около 110 тыс. путевок в год для работников приобреталось за счет чистой прибыли работодателей.
С примерной формой регистра учета расходов на оплату труда, принимаемых при расчете налога на прибыль, подготовленной экспертами компании «Гарант», можно ознакомиться винтернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Вице-президент Российского союза туриндустрии Юрий Барзыкин, в свою очередь, отметил, что нововведение позволит крупным предприятиям снижать налогооблагаемую базу и развивать социальную сферу, вкладывая средства в свои гостиницы и базы отдыха, в которых будут отдыхать их сотрудники. По его мнению, новшество придаст импульс российской туриндустрии, но конкретные выводы можно будет сделать не ранее, чем через полгода. А генеральный директор «Профкурорт» Александр Иванов рассказал о том, какие расходы придется принести сотруднику при оплате работодателям его отдыха – речь идет об уплате НДФЛ с потраченной на его отдых суммы. Кроме того, он обратил внимание на то, что в больших компаниях размер заработной платы выше, чем у маленьких и средних, а это создает разные возможности для оплаты отдыха сотрудникам на территории страны.
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