In any team where a friendly atmosphere develops, sooner or later there is a need to hold joint holidays. As a rule, at such parties it is customary to give gifts that are paid from the enterprise budget. It is not always possible to go and just buy presents, often this requires the accountant to properly complete all documents and fill out reports.
First you need to decide on the reason for the gift. If you just need to encourage an employee, you can write him a bonus to the salary or increase the salary itself. In this case, the order of the head is sufficient. Based on this document, the accounting department will make an accrual in a certain amount.
If gifts need to be presented for a specific event, for example, an employee's anniversary, a company anniversary, New Year's, the birth of children, a wedding, etc., you need to choose between presenting a ready-made gift or its cash equivalent. In the first case, you need to draw up documents for transferring money for the purchase of goods in stores where cashless payments are practiced. In the second case, it is enough to draw up documents for issuing money. In both options, an order from the head is required, certified by a signature and a seal.
In accordance with the legislation, gifts worth less than 4,000 rubles and similar amounts of money are not subject to personal income tax at a rate of 35%. To receive gifts, it is necessary to conclude donation agreements, which both accountants and lawyers have the right to conclude. Some firms resort to the help of economists and personnel officers.
Collective bargaining agreements can provide for the provision of gifts to employees. All incentive gifts and accruals are given to the employee against signature.
On the balance sheet, the design is displayed as follows. If this is a gift, then an invoice from the supplier, an invoice from the seller, an order from the manager and a list of employees with the last name, first name and patronymic are required. If this is a cash bonus, then an invoice is not required, you need an accounting certificate, an order of the head, a list of employees and the UST made, contributions to the FIU, insurance premiums.
In the case of checking the accounting by regulatory authorities, you must provide the above list of documents. All gifts transferred by means of a gift agreement become free property from the donor to the donee.