New Year's gifts for children from the social fund, employer and trade union: rules for provision and accounting. Until what age do they give gifts for children at work? Who should get a gift for a child for the New Year?
With children on winter holidays.
Today we will talk to you in detail about what gifts you can prepare for school, kindergarten and with your own hands. We’ll also discuss the age at which the company gives out New Year’s gifts to the children of employees.
In general, the topic of gifts, in my opinion, is always very relevant. Nowadays there is such a variety of everything you can do to please your children that your eyes widen. Therefore, I have collected the most optimal and inexpensive ideas for you to make it easier for you to decide. Let your head rest from this problem, because there are so many holiday troubles ahead!
All children are looking forward to gifts before the New Year. I remember how, on the eve of the holiday, my mother and father brought my sister and me gifts from the factory where they worked at that time. These were sweets and fruits. And my father always took us to the Christmas tree, where we also received gifts. Pleasant memories from childhood...
Nowadays, not all enterprises provide their employees with children's New Year's gifts. By law, only government agencies are required to do this. Commercial organizations issue gifts at will or from the funds of their trade unions.
You should know that every year the Social Insurance Fund creates a budget, which also includes expenses for gifts from state-owned enterprises (a certain amount is allocated for each child). This information is reflected in the Federal Law “On the Budget of the Social Insurance Fund of the Russian Federation”.
All working employees (except grandparents) who have a child under 14 years of age, as well as mothers on maternity leave, have the right to receive children's New Year's gifts. If you are on maternity leave to care for a child, but have not worked anywhere before, then you will not receive a gift in this case.
New Year gifts for children of employees from the organization (accounting and tax accounting)
Very often, working parents are interested in the question of how many years (up to what age) they are required to provide a children's gift at the enterprise. As mentioned above, according to the law, only government institutions must do this without fail and only up to the age of 14, since the costs of New Year’s gifts are covered from the Social Insurance Fund.
If an employee receives gifts with a total amount of less than 4,000 rubles during the tax period (that is, for the entire year), this is not subject to any income tax (letter of the Ministry of Finance of Russia dated 06/08/2010 N 03-03-06/1/386). For example, if during the calendar year you received a present for March 8 in the amount of 1,000 rubles, then for a professional holiday - in the amount of 1,000 rubles, and then for the New Year - in the amount of 500 rubles (total 2,500 for the tax period), income tax not paid.
In addition, according to this letter from the Ministry of Finance, an organization, when determining its tax base, cannot include for deduction expenses on New Year's gifts for the children of employees, especially under the simplified taxation system (STS) of 6%.
Expenses for children's gifts are also recorded by the accountant in the 1C program. They are expenses for ordinary activities under the “Organization expenses” part.
DIY sweet children's New Year's gifts (made from candies)
As we say goodbye to 2019 and welcome the Year of the Metal Rat, I want to please myself and my children with something unusual. If your baby is not allergic to sweets, make for him this cute Christmas tree from candies and tinsel. Rest assured, he will appreciate your efforts!
For sweet creativity we will need:
- candies
- tinsel
- scissors
- cardboard
- double sided tape
Glue the tape to the cardboard semicircle, as shown in the photo.
We make a cone (the base of the Christmas tree).
Glue small pieces of double-sided tape in random order.
Glue the candies.
Take a toothpick and tightly wrap thin red tinsel around it. This will be our “star” for the Christmas tree.
Insert a toothpick with red tinsel and carefully wrap the Christmas tree with thin green tinsel. The sweet gift is ready!
Unsweetened New Year gifts for kindergarten (ideas for children under 5 years old)
The issue of gifts for children in kindergartens is more relevant than ever. Especially when it comes to the little ones. After all, there are children with allergies, so you have to give up the banal sweet set. But what then to give if not sweets?
My daughter is 4 years old and has been going to kindergarten since last year. So in 2017, the parent committee bought them soft toys (the symbol of the year) and books for the New Year. This year the designers planned, but many parents opposed it due to the presence of a large number of parts in the toy.
Therefore, after consulting for a long time, we finally decided to opt for the Masha and the Bear magnetic theater. And his price is not bad - only 200 - 250 rubles. Although there were still good options offered - large puzzles, drawing sets, and so on.
Entertaining toys for developing motor skills and imagination (play dough, kinetic sand, growing crystals) can also be good savory gifts for children of this age. True, not all parents will approve of such gifts.
New Year's gifts for children aged 6-7 years in kindergarten
Most children of this age receive sweet gifts in kindergarten. As a rule, they are ordered from a certified manufacturer at wholesale prices. Sweet sets, on average, cost parents between 200 and 500 rubles apiece.
If candy gifts are not acceptable in your kindergarten, then please note that for children 6-7 years old, creativity kits, board games, books with New Year's fairy tales and tasks, Lego constructors or decorations for the home Christmas tree are perfect.
In addition, children of older kindergarten age will appreciate sets for role-playing games (doctor, rescuer, etc.). Educational tablets would also be an excellent gift if you don’t mind the prices.
Ideas for inexpensive children's gifts for the New Year at school
In grades 1 and 2, the kids are not that big yet, so as a New Year’s gift, almost anything that can be given to children 6-7 years old will suit them. Especially if it was collectively decided to give sweet sets.
Schoolchildren of this age can also enjoy inexpensive and memorable photo souvenirs. For example, you can order a mug with your children’s favorite characters and a personal wish from Santa Claus. Or you can purchase an educational puzzle (for example, with a picture of a world map).
Children aged 7-8 years will also really enjoy various construction sets and fun board games to make the most of the New Year holidays. And a projector lamp can also be an excellent gift from Santa Claus. In general, there are quite a lot of budget gift ideas, so choose and make your kids happy!
Have you already decided what New Year's gifts you will give to children at school and kindergarten? Write your comments, I will be very glad! And if the article was useful to you, then share it with your friends on social networks. See you again on the blog!
Then, when drawing up a gift agreement, contributions for insurance against personal injury and health insurance are not charged on the cost of gifts, since in this case the gifts are given not within the framework of an employment relationship with the employee, but within the framework of a civil contract concluded with him, which does not provide for the payment of insurance contributions from NS and PZ.
2. Year-end bonus
In accordance with part 1 of Art. 22 and art. 191 of the Labor Code of the Russian Federation, the employer has the right to encourage employees who conscientiously perform their job duties (declaring gratitude, giving a bonus, awarding a valuable gift, a certificate of honor, nominating them for the title of the best in the profession).
According to Art. 129 and art. 135 of the Labor Code of the Russian Federation, bonuses, additional payments and incentive allowances, as well as other incentive payments are an integral part of the salary that is established for the employee by the employment contract in accordance with the current remuneration systems. Remuneration systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulations containing labor law standards.
Direct payment of the bonus is carried out on the basis of an order or instruction from the head of the organization, since it is the order (instruction) that confirms the achievement of bonus indicators in a specific period (month, quarter, year). The order is drawn up in form N T-11 (T-11a), approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1.
2.1. Corporate income tax
In accordance with Art. 252 of the Tax Code of the Russian Federation reduces the income received by the amount of expenses incurred (except for the expenses specified in Article 270 of the Tax Code of the Russian Federation). In this case, these expenses must be economically justified, documented and aimed at generating income.
According to Art. 255 of the Tax Code of the Russian Federation, the taxpayer’s expenses for wages include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to working hours or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.
At the same time, paragraph 2 of Art. 255 of the Tax Code of the Russian Federation stipulates that labor costs include accruals of an incentive nature, including bonuses for production results, bonuses to tariff rates and salaries for professional skills, high achievements in work and other similar indicators.
Considering that in the situation under consideration, the payment of bonuses at the end of the year is provided for by the labor and (or) collective agreement, such expenses on the basis of Art. 255 of the Tax Code of the Russian Federation can be taken into account when determining the tax base for income tax. Similar explanations are contained in letters of the Ministry of Finance of Russia dated 02/26/2010 N 03-03-06/1/92, dated 07/10/2009 N 03-03-06/1/457, dated 05/14/2009 N 03-03-05/88, dated 03/19/2007 N 03-03-06/1/158, dated 03/06/2007 N 03-03-06/1/151, Federal Tax Service of Russia for Moscow dated 12/19/2008 N 19-12/118853.
) Credit Credit 50 "Cash"
- the premium was paid from the cash register.
Prepared answer:
Expert of the Legal Consulting Service GARANT
professional accountant Molchanov Valery
Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor Melnikova Elena
The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.
Is there an age limit for children of employees to receive New Year's gifts from a commercial enterprise? Is a commercial enterprise required to provide New Year's gifts to the children of employees?
Answer
The legislation does not establish the obligation of employers to provide New Year's gifts to children of employees.
- Gifts for employees for the New Year
Therefore, the issuance of these gifts is the will of the employer or the result of an agreement between the employer and the employees of a given company (collective agreement).
Issuance procedure New Year's gifts children of employees can be established in local regulatory documents (for example, in the Collective Agreement, Regulations on material incentives, etc.).
Also, the basis for issuing gifts can be a directive (order) from the head of the organization.
A sample order is provided below.
As for age restrictions for children of employees receiving gifts from the employer, this is also not regulated by law.
In local regulations, the employer has the right to determine the circle of gift recipients.
In many companies where trade union organizations have been created, issues of purchasing and issuing gifts to the children of employees are resolved at the level of the trade union organization.
Closed joint stock company
"Alpha" Order No. 73 on the purchase of New Year's gifts for children of employees in Moscow December 14, 2010 In connection with the upcoming new year 2013, I ORDER:
1. Give children's New Year's gifts to employees of Alfa CJSC who have children under the age of 14 years.
2. Chief accountant N.N. Suslova allocate funds for the purchase of gifts at the rate of 590 rubles. for one child.
3. HR manager L.Yu. Kolosova purchase gifts and draw up a receipt for receiving them. 4. Give gifts to employees based on the statement no later than December 28, 2012.
General Director ___________ A.V. Lviv
The order has been reviewed by: ___________ L.Yu. Kolosova___________ N.N. Suslova
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Often before the New Year, employees of enterprises begin to worry about the question: until what age can their children expect to receive a gift from the enterprise? Is this point fixed at the legislative level? At the same time, for them, of course, what is important is not so much the gift and its cost, but the attention to their children from the company management, the desire to prevent the child from being disappointed, and the intention to defend his rights.
How can you answer this question? There is no law on gifts that would oblige employers to give gifts to children for the New Year either in Russia or in other CIS countries. Managers of enterprises and organizations do this solely on their own initiative, and mainly at the expense of the enterprise.
As a rule, the provision on New Year's gifts for children of employees is regulated by the Charter of the enterprise, the Collective Agreement or the Regulations on the enterprise. The same documents should stipulate until what age the child will be given a New Year's gift, so that employees do not have any complaints or grievances about this in the future. As a rule, gifts are given to children aged from 1 year to adulthood - 14 years, that is, until they receive a passport. Financially stable enterprises make exceptions to this rule, and children and even grandchildren of employees under 16 years of age can count on gifts.
The following points should also be spelled out in the enterprise's Charter, the Collective Agreement and the Regulations on the enterprise: how many gifts should the employer give if an employee has two or three children - one for all, or for each child? Should he give the child two gifts if both parents work at his company, or is one enough? Is it necessary to give gifts to the child of an employee who is on maternity leave? These and other points should be clarified in advance, when applying for a job, or agree with what is available.
In some cases, money for the purchase of gift sets is allocated by a one-time order, issued signed by the director of the enterprise and the head of the trade union committee, if there is one. The amount of money for purchasing New Year's gifts may vary each year, depending on the financial situation of the enterprise and the number of children.
It also happens: the company organizes a New Year tree with the Snow Maiden and Father Frost for the children of employees, and the parents collect money for gifts for them on their own. And at the holiday, Santa Claus takes out bags of candy from a bag and distributes them to children.
In any case, you can buy a bag or box of sweets yourself and put it under the Christmas tree so as not to spoil the mood for yourself or your child.
