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Ministry of Finance: allowance for length of service can be included in the costs of labor
Orga nizations that pay incentive bonuses to employees for years of service are entitled to take into account these costs in the amount of tax revenue. However, it can be done under one condition: the amount and procedure for payment of allowances should be established in the collective (labor) contract or other local normative act (letter from the Russian Ministry of Finance 29.08.11 № 03-03-06/1/530).
The arguments are simple enough for officials. In Article 255 of the Tax Code provides a list of labor costs. As a general rule in labor costs will include any charge to employees. In particular, stimulating bonuses and lump-sum incentive accrual rules under the legislation of the Russian Federation, the labor agreements (contracts), and (or) collective bargaining agreements. And in paragraph 10 of Article 255 of the Tax Code expressly mentioned long-service benefits (allowances for work experience in the specialty).
Also, authors of the letter noted that labor costs are recognized as expenses on a monthly basis, based on the amounts accrued to employees. This is the requirement of paragraph 4 of Article 272 of the Tax Code.
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| Category: My articles | Added by: AleksandroVSD (23.09.2011)
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