Many enterprises use their employees' personal vehicles in the course of their activities. According to the norms of labor legislation, an organization using such services is obliged to calculate and formalize compensation for its employee. In this case, it is necessary to strictly follow the established rules.
Instructions
Step 1
Read Article 188 of the Labor Code of the Russian Federation, which establishes provisions on compensation for the use of personal property of an employee of an enterprise. At the same time, it is indicated that the amount of compensation is determined according to the agreement between the parties, expressed in writing.
Step 2
Make a written vehicle rental agreement between the company and the employee. The lease agreement can be drawn up in two versions. The first is established by Article 632-641 of the Civil Code of the Russian Federation and defines the lease with the provision of technical operation and management services. The second type of contract is stipulated in Articles 642-649 of the Civil Code of the Russian Federation and is determined without the provision of the above services. In the second case, the lessee undertakes to carry out current and major repairs, as well as maintain the condition of the rented car and assumes all the costs of its operation.
Step 3
Make a compensation order from your supervisor that states how much the employee will be paid for using his car. In order for these expenses to be accepted for taxation, it is necessary, when calculating the amount of compensation, to refer to the norms of the Decree of the Government of the Russian Federation No. 92 of 2002-08-02. This takes into account the wear and tear of personal vehicles, maintenance, the cost of fuel and lubricants and other running costs.
Step 4
Pay monthly compensation based on a set amount or as a result of an expense statement provided by the employee. In the second case, it is necessary to keep a separate record of coupons, checks and other documents that confirm the fact of costs.
Step 5
Consider the cost of compensation when calculating income tax in accordance with the established legal norms. At the same time, in accordance with clause 4 of clause 7 of article 272 of the Tax Code of the Russian Federation, these costs are recognized on the date of the actual transfer of funds from the current account or cash desk of the enterprise.
