In some organizations, due to the specifics of their activities, employees use private cars for official purposes. The legislation stipulates the employer's obligation to compensate the employee's expenses for using the car. Registration of the use of an employee's personal vehicle is possible by calculating compensation or concluding a lease agreement for a vehicle with him.
It is necessary
- - waybill;
- - vehicle lease agreement;
- - agreement on the use of a personal car for business purposes.
The obligation to compensate for the use, wear and tear of the employee's personal transport for work purposes is spelled out in Article 188 of the Labor Code. Its size is determined by agreement of the parties and is prescribed in the employment contract or an additional agreement to it.
To calculate compensation, you need to issue an order that will have its amount. The amount of compensation can be any, but it is beneficial for the organization to set the amount that will be taken into account when taxing profits: for cars with an engine capacity of up to 2000 cubic meters. cm inclusive, the compensation is 1200 rubles / month; over 2000 cubic meters cm - 1500 rubles / month. All amounts paid in excess of these rates are deducted from net income.
When reimbursing fuel costs, be guided by the order of the Ministry of Transport of Russia N AM-23-r, it contains the norms of costs that are taken into account for tax purposes. The employee must confirm the expenses for gasoline with cash receipts and waybills.
To receive compensation, the employee must submit the following documents to the accounting department: a copy of the vehicle title; cash receipts for fuel and other materials; Acts of completed work on auto repair; waybills. The form of the waybill is not regulated, you can create it yourself, but there are a number of mandatory items that must be present in it: name, date of compilation, name of the organization, the content of the business transaction (points of arrival, departure of the employee during the day). The waybill bears the seal of the organization and the signatures of the responsible persons.
You can also conclude a lease agreement for the employee's personal vehicle. Under this agreement, the lessor (employee) will provide the lessee (your organization) with a vehicle for temporary use and for a certain fee. Draw up a contract in writing, it is not subject to registration. In this case, you can include all expenses incurred under the lease agreement (repairs, spare parts, fuel and lubricants) in the composition of expenses when determining the tax base for income tax.