The shift method of work is a special form of organization of labor outside the place permanent residence workers in cases where their daily return to their place of permanent residence cannot be ensured. Grounds - Article 297 Labor Code RF.

The personnel involved in the work according to this method, during the period of the shift, lives in the settlements specially created by the enterprise. The latter are a complex of buildings and structures designed to ensure the life of workers during work and between shifts of rest. For such purposes, it is allowed to adapt hostels or other residential premises, which are paid for by the employer.

The procedure for applying the rotational method is approved taking into account the opinion of the elected body (primary trade union organization). The procedure for approval by Article 372 of the Labor Code of the Russian Federation. In accordance with it, the administration of the enterprise must first send a draft order on the organization of work on a rotational basis and the rationale for it to trade union organization representing the interests of employees. She, in turn, must prepare the employer in the form of a reasoned opinion on this project in writing no later than five working days.

All disputes that arise must be documented. After that, the administration has the right to accept an order, which can be appealed by the trade union to the relevant state labor inspectorate or to the court.

What guarantees and compensations are provided for shift workers

The legislation provides for the following guarantees and compensations for shift workers (Article 302 of the Labor Code of the Russian Federation):

• allowance for the shift method of work (mutual per diem) - for each calendar day of stay in the places of work during the shift, as well as for the actual days on the way to the place of work and back;
• daily rate ( tariff rate) - for each day of travel from the location of the enterprise or collection point to the place of work and back, as well as for the days of delay on the way due to meteorological conditions or the fault of transport organizations.

The size of these allowances and the procedure for their payment are not provided by law. Their employer must establish by order of the organization, collective or labor contract. These documents may also provide for the norms and procedure for reimbursement of expenses for the employee's travel to the place of rotational work and back. This applies to cases where the employer assumes such costs. The fact is that labor legislation does not provide for compensation to an employee of travel expenses as a mandatory payment.

The obligation of the employer to organize the delivery of shift workers to the place of work and back is provided for in the Basic Provisions on the rotational method of organizing work, approved by the Decree of the USSR State Committee for Labor, the Secretariat of the All-Union Central Council of Trade Unions, the USSR Ministry of Health dated December 31, 1987 No. 794 / 33-82 (hereinafter - Basic Provisions No. 794 /33-82). This normative document active. Its clause 2.5 requires the employer to:

• orderly deliver workers to the shift from the location of the enterprise or from the collection point to the place of work and back. At the same time, use economically viable modes of transport;
• use your own transport.

But it is not necessary for the enterprise to pay for the travel of employees from their place of permanent residence to the collection point and place of work. This provision, contained in paragraph 2.5 of the Basic Provisions No. 794 / 33-82, was declared invalid Supreme Court RF in the decision of December 17, 1999 No. GKPI 99-924. The arbitrators referred to the fact that such payments are not provided for by law.

Allows the application of the decrees of the Government of the USSR only in the part that does not contradict labor law, Article 423 of the Labor Code of the Russian Federation.

Thus, the employer may not pay for the employee's travel from the place of residence to the collection point or to the place of rotation. But the travel from the collection point established by him or from the location of the enterprise to the place of work, he must provide or reimburse.

Is it possible to take into account the cost of delivery of shift workers

The expenses from the place of collection to the place of work on a rotational basis can be taken into account by the economy as part of other expenses associated with production or sale. In the same way, it can take into account the cost of travel of the worker from his place of residence. This possibility is expressly provided for by subparagraph 12.1 of paragraph 1 of Article 264 tax code RF. But such expenses should be provided for by the collective agreement. This was once again reminded from the supreme financial department in a letter dated May 16, 2013 No. 03-03-06/1/17142. This applies to both delivery costs, when travel is organized by the employer, and the cost of reimbursement to the employee for the cost of tickets purchased by him (letter No. 03-03-06/1/17142).

In the clarifications, officials from the highest financial department indicate that expenses can be taken into account not only on the basis of subparagraph 12.1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, but also as labor costs (paragraph 2 of the letter of the Ministry of Finance of Russia dated January 10, 2008 No. 03 -04-06-02/2). These include, in particular, accruals of a compensatory nature related to the mode of operation and working conditions (clause 3, article 255 of the Tax Code of the Russian Federation). Such a payment may also be compensation for the cost of travel of employees from their place of residence to their place of work.

Compensations are cash payments established to reimburse employees for the costs associated with the performance of their labor or other duties. This is stated in article 164 of the Labor Code of the Russian Federation. And if the costs with equal grounds can be attributed simultaneously to several groups of expenses, the enterprise has the right to independently determine which group it will attribute them to (clause 4 of article 252 of the Tax Code of the Russian Federation). Thus, compensation payments can be taken into account as labor costs. An additional condition is that these payments must be provided for by an employment or collective agreement.

The legislation does not provide for the obligation of the employer to conclude a collective agreement in the absence of initiative on the part of employees. This follows from the meaning of articles 21 and 22 of the Labor Code of the Russian Federation. Therefore, the company may not have such a document. Since subparagraph 12.1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation provides for such an agreement as a mandatory condition, the question arises: can it be included in the cost of expenses for the travel of employees in its absence?

In a fairly old letter from the Ministry of Finance of Russia dated July 12, 2005 No. 03-05-02-04 / 135, financiers allowed this to be done, but on condition that such an obligation is fixed by an employment contract. But, unfortunately, they did not substantiate their position. You can agree with them, but only in terms of payments that compensate the employee for the cost of travel. As stated above, these expenses can be taken into account on the basis of paragraph 3 of Article 255 of the Tax Code of the Russian Federation as labor costs. Which, in turn, can be provided for by both collective and labor contracts (Article 255 of the Tax Code of the Russian Federation).

Are compensations for shift workers subject to personal income tax?

According to officials, whether or not to impose income tax on the cost of transporting workers to and from the place of work on a rotational basis depends on the route. If the employee is delivered to the shift and back from the place of collection or the location of the enterprise, then the expenses are a compensation payment and are not taxed. And if from the place of residence, then they fall under taxation.

In particular, in the letter of the Ministry of Finance of Russia dated December 8, 2011 No. 03-04-06 / 6-343, officials indicated that all types of compensation payments established by law are exempt from taxation. The basis is paragraph 3 of Article 217 of the Tax Code of the Russian Federation. At the same time, compensation to employees of the cost of travel from other regions and intermediate points of departure to the place of work and back is recognized as their income. It is taxed on the condition that employees have the opportunity to get to the place of work on their own. In accordance with paragraph 2 of Article 211 of the Tax Code of the Russian Federation, delivery costs are employee income received in kind. Accordingly, the amounts paid to employees as compensation for the cost of travel are also taxed.

In contrast to the opinion of officials, the judges took the opposite position in this. In particular, the Federal Antimonopoly Service of the West Siberian District in its resolution of February 13, 2009 No. F04-482 / 2009 (20348-A81-14) noted that according to the regulation on the rotational method adopted at the enterprise, it is obliged to compensate the employee's travel from the place of residence to the collection point. Accordingly, such payment is compensation and is not subject to personal income tax.

And the Federal Antimonopoly Service of the Moscow District, in its resolution of March 15, 2010 No. KA-A40 / 1852-10, rejected the arguments of the tax authorities that the cost of an employee's travel from the place of residence to the place of assembly or to the shift is recognized as taxable income in kind. The judges recognized such payments as compensatory and noted that Article 164 of the Labor Code of the Russian Federation allows the employee to pay travel expenses to the shift and back. They are not included in the wage system and are not subject to personal income tax.

N. Maksimova,
tax consultant

M.G. Moshkovich, lawyer

Payment of travel for shift workers to the place of work: what about taxes?

The topic of the article was suggested Violetta Vysevkova, Nizhnevartovsk.

Soviet labor standards obligated employers to provide shift workers with a way to and from their place of work. However, today the shift method is no longer applied in the same way as before, which is why there are some difficulties with taxation, which we will consider. In addition, at the request of our reader, we will touch on specific problems with shift workers coming from Ukraine. The current political situation has led to the fact that they have to get to our country "on the messenger", namely through Moldova or Belarus. Yes, and collection points change all the time, because it is not known exactly how the employee will get there again.

What makes up the road to the watch

The shift method of labor organization is used in cases of a significant distance between the place of work and the place of residence of employees and (or) the location of the organization. Art. 297 of the Labor Code of the Russian Federation. Workers engaged in such work cannot return home every day. During the shift period (usually a month), they live near the facility where they work, in a specially created shift camp, provided hostel, etc., and employers pay for their travel to the place of work.

Fare payment options are as follows:

• <или> from collection point to work and back. The gathering place is the location of the organization or another place determined by the administration where employees must arrive for further dispatch to the watch. Delivery of workers from the place of assembly to the place of work and back is obligatory for the organization clause 2.5 of the Basic Provisions, approved. Decree of the USSR State Committee for Labor, the Secretariat of the All-Union Central Council of Trade Unions and the USSR Ministry of Health of December 31, 1987 No. 794 / 33-82 (hereinafter - the Basic Provisions); Art. 423 of the Labor Code of the Russian Federation;
• <или> from the place of residence to the place of assembly (and vice versa) and from the place of assembly to work (and vice versa). There are few people willing to work at remote sites, so organizations often attract nonresident or even foreign workers. At the same time, many employers also pay for their travel from home to the gathering place. By law, this is not necessary; such compensations are prescribed in local regulations, collective and (or) labor contracts.

Payment by the employer of the road from the place of residence was once provided for by the clause 2.5 of the Basic Provisions. This provision is not currently in effect. Decision of the Supreme Court of December 17, 1999 No. GKPI 99-924. However, in the opinion of the SAC, this does not mean that the employer is not entitled to reimburse travel expenses from the place of residence voluntarily;

• <или> from place of residence to place of work and vice versa. Sometimes the meeting at the collection point loses its meaning. After all, it used to be a shift method that was typical for working in hard-to-reach areas or areas with difficult natural conditions (in particular, the Far North). That is, workers simply could not come to such an object on their own. And now, regular types of work are also organized in the order of rotation, if it is beneficial for the employer. So, the court, considering the dispute about the arrears on the UST, recognized the lawful use of the rotational method for organizing the cleaning of Moscow streets by visitors from other regions of Russia and Decree of the FAS MO dated 08.07.2008 No. КА-А40/6130-08. In such cases, the collection point is not needed, employers immediately pay for the way from home to work.

Let us now consider how the road payment is taken into account in taxation.

Taxation of travel expenses

income tax

The Tax Code expressly states that the costs of delivering shift workers from the place of residence (collection) to the place of work and back are taken into account as part of other costs associated with the production and sale of sub. 12.1 p. 1 art. 264 Tax Code of the Russian Federation. It does not matter whether the organization buys tickets itself or compensates employees for the costs. The main thing is that the corresponding obligation of the employer is provided for by the collective agreement m sub. 12.1 p. 1 art. 264 of the Tax Code of the Russian Federation; Letters of the Ministry of Finance dated May 16, 2013 No. 03-03-06/1/17142, dated June 30, 2011 No. 03-03-06/1/384 (p. 2).

But what if there is no collective agreement in the organization? After all, its presence is not required. Then the procedure for paying delivery costs must be reflected in the employment contract with the shift worker. Letter of the Ministry of Finance of July 12, 2005 No. 03-05-02-04/135.

Thus, the organization can take into account the costs of travel in the "profitable" expenses in any case.

personal income tax and contributions

Payment of travel expenses to the place of work can be considered as compensation for expenses associated with the performance of labor duties. Art. 164 Labor Code of the Russian Federation. It is mandatory for the employer:

• in the part "collection point - watch" - by virtue of the normative act a clause 2.5 of the Basic Provisions; Art. 423 of the Labor Code of the Russian Federation;
• in terms of "house - collection point" or "house - watch" - by virtue of a local regulatory act, a collective or labor agreement.

Therefore, personal income tax and insurance premiums (including "unfortunate") should not be here paragraph 3 of Art. 217 of the Tax Code of the Russian Federation; sub. "and" p. 2 h. 1 art. 9 of the Law of July 24, 2009 No. 212-FZ (hereinafter - Law No. 212-FZ); sub. 2 p. 1 art. 20.2 of Law No. 125-FZ of July 24, 1998 (hereinafter - Law No. 125-FZ).

However, the Ministry of Finance expressed a different opinion. He considered it possible not to tax only the fare from the collection point, and even then, on the condition that the workers were not able to reach the destination point on their own (due to the inaccessibility of the facility). And payment for the road from the place of residence to the place of assembly (or directly from the place of residence to work) is the income of the employee in kind e Letters of the Ministry of Finance dated February 26, 2013 No. 03-04-06 / 5379, dated April 24, 2008 No. 03-04-06-02 / 41.

We turned to the officials with questions, and this is what they explained to us.

FROM AUTHENTIC SOURCES

Department of Social Insurance Development of the Ministry of Labor of Russia

“Insurance contributions to the funds (including “for injuries”) are not subject only to the payment for the travel of a shift worker from the collection point to the place of work. Since such expenses are recognized as compensation payments established by Art. 302 of the Labor Code of the Russian Federation sub. "and" p. 2 h. 1 art. 9 of Law No. 212-FZ; sub. 2 p. 1 art. 20.2 of Law No. 125-FZ. And if the organization pays for shift workers to travel from their place of residence to work and back, then the cost of travel should be charged insurance premium s paragraph 1 of Art. 7 of Law No. 212-FZ; paragraph 1 of Art. 20.1 of Law No. 125-FZ, since such compensation is not provided for in the Labor Code and this payment will be considered as a payment in favor of the employee in the framework of labor relations.

Recall that direct payment for travel from the collection point is provided for by Soviet rules and clause 2.5 of the Basic Provisions. And Art. 302 of the Labor Code of the Russian Federation regulates the procedure for paying allowances and other guarantees for work on a rotational basis.

FROM AUTHENTIC SOURCES

Counselor of the State Civil Service of the Russian Federation, 1st class

“ The law does not oblige the employer to provide and pay for the travel of shift workers from the place of residence to the place of assembly or from the place of residence to the place of work. Therefore, such payment or reimbursement to employees of the cost of travel is recognized as income of the employee received in kind. sub. 1 p. 2 art. 211 Tax Code of the Russian Federation. compensation payment, not subject to personal income tax, is only payment for travel from the place of collection to the place of work paragraph 3 of Art. 217 Tax Code of the Russian Federation” .

Nevertheless, the EAC has recently come out in defense of employers Resolution of the Presidium of the Supreme Arbitration Court dated April 8, 2014 No. 16954/13: additional guarantees and compensations established in the organization become mandatory for the employer. Therefore, the payments provided for, for example, by the collective agreement to reimburse the payment for the travel of shift workers from home to the collection point and back are compensatory, are not included in the wage system and should not be subject to insurance premiums. As an additional argument, the SAC referred to the procedure for accounting for such expenses in the taxation of profits. As we have already said, the cost of transporting employees from their place of residence to their place of work is other expenses, not labor costs.

This dispute concerned the arrears in insurance premiums in respect of payment for the travel of shift workers to their place of work in the regions of the Far North. However, the formulated position is, in fact, universal, you can refer to it in the case of FSS claims for “injury” contributions, as well as tax claims for personal income tax.

If a shift worker travels from Ukraine

All of the above applies to organizations that employ citizens of Ukraine on a rotational basis.

As for the collection point, it is determined by the administration clause 2.5 of the Basic Provisions, and nowhere does it say that the collection point should be one. Therefore, if an employee can travel in different ways, then think over all the possible points and fix them:

• <или>in the local regulatory act on work on a rotational basis Art. 297 of the Labor Code of the Russian Federation;
• <или>in labor contracts with shift workers.

The main thing is that the employee has time to arrive at the collection point on the day indicated in the schedule. After all, it reflects the time spent on the way from the place of assembly to the place of work on the watch. Art. 301 of the Labor Code of the Russian Federation. And the shift work schedule should be:

• agreed with the trade union (if there is one in the organization) as LNA Art. 372 of the Labor Code of the Russian Federation;
• brought to the attention of employees no later than 2 months before its entry into force.

It should also be noted that there is some risk for those organizations that pay for the travel of shift workers in a roundabout way (Ukraine - Moldova - Russia or Ukraine - Belarus - Russia). If the cost of a round trip will differ significantly from the cost of a direct one, then the tax authorities may pay attention to this nuance during an on-site audit.

As a rule, in such cases, inspectors need at least some document justifying why the employee was not traveling on a direct flight, but bypassing it (certificate of canceled flights, closure of air or railway communications, etc.) If there is no such document, then the fare can be excluded from “profitable” expenses (based on economic inexpediency and paragraph 1 of Art. 252 Tax Code of the Russian Federation). In this regard, the following can be recommended:

• each time take written statements from employees explaining why they left Ukraine in this way. But for the time being, it is not necessary to show them to the tax authorities, only if questions arise;
• record information about the cost of tickets "in a straight line" - in case the inspectors cannot be convinced of the reasonableness of the costs. Then insist that only the difference be deducted from the expenses, and not the entire amount of the fare.

If you use a rotational method, remember that the procedure for its application in an organization must be regulated by a local regulation. And be sure to prescribe all types of compensation to the shift worker in the collective or labor agreement.

Recently, the concept of shift method has become more common. If earlier people left Moscow in search of work on the construction sites in Siberia and the North, today there are many vacancies in this rapidly developing center of Russia. Workers come to construction industrial facilities, houses, for the laying of engineering communications. People from the CIS countries and even far abroad come here, and in most cases there is work for everyone. Most often, people are looking for shift work in Moscow with accommodation and meals provided directly by the employer, as it is convenient when work and housing are located on the same territory.

Nowadays, people of different sexes come to work on a shift in Moscow, different professions who cannot find work in the places where they live. More and more people with good incomes are appearing in the capital, and therefore a shift job in Moscow with accommodation is suitable for a housekeeper, a gardener or a nanny. Using our site, these people have the opportunity to contact direct employers and find a job to their liking among fresh vacancies. Many come to Moscow to earn more money, but the cost of living and eating in a big city is quite high and can be more than half of the earnings, employers who provide shift work with accommodation in Moscow provide housing for free, which provides significant savings for workers.

Dear job seekers, please apply to the vacancies you like, send your resume, provide positive feedback from your previous jobs, and you are guaranteed to get a good job.

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Employees involved in the work shift method I don't have the opportunity to return home from work every day. In the article, we will analyze whether travel compensation is possible with a rotational method of work, what is the procedure for taxing the amount of compensation, whether insurance premiums are charged for compensation.

Transportation of employees to the place of duty and back

Based on Art. 297 of the Labor Code of the Russian Federation, the shift method involves the organization of labor, in accordance with which the employee does not get to the place of work and back every day, but stays at the production facility during the shift period (in working time) or in shift camps (during inter-shift rest).

As a rule, production facilities for work on a rotational basis are located at a significant distance from the place of residence of the employee, and often from settlements(eg drilling rigs offshore, mining quarries, etc.). In this regard, the travel of an employee from the place of residence to the place of duty is quite long and financially costly.

Based on this fact, as well as in accordance with the current legislation, the delivery of the employee to the place of rotation is provided for in one of the following ways:

1. Travel from the place of collection to the place of work . In this case, the collection point is the point determined by the employer as the collection point for employees for subsequent dispatch to the production facility. On the basis of the Labor Code of the Russian Federation and the Decree of the State Labor Committee No. 794 / 33-82 of December 31, 1987, the delivery of "shift workers" from the place of collection to the place of rotation is the employer's obligation. In this case, the employee gets from the place of residence to the collection point on his own and at his own expense, the subsequent delivery of the employee to the production facility is fully provided by the employer.
2. Travel from the place of residence of the employee to the production facility. This type of delivery of employees is not mandatory, but is possible if it is approved by the employer in internal regulations. Based on this model, the employer provides the employee with travel from his place of residence (place of actual stay) directly to the production facility (drilling rig, mining mine, construction site, etc.).
3. Travel to the place of residence to the place of assembly and from the place of assembly to the place of work. Involving non-resident and foreign employees to work on a rotational basis, the employer can deliver from the place of residence of employees to the collection point, and then provide travel directly to the place of execution job duties. This method delivery is appropriate in cases where part of the involved workers live near the collection point, that is, they can get to this place on their own and at their own expense.

Travel costs for employees can be paid directly by the employer transport company, or in the form of compensation for expenses incurred by the employee at his own expense.

Below we will consider in detail the procedure for paying and compensating travel for "shift workers", we will analyze the issues of taxation and the calculation of insurance premiums.

Employer provision of travel for employees

AT general order payment for the travel of employees involved in work on a rotational basis is made by the employer independently, on the basis of contracts concluded with transport companies.

The basis for paying for the fare is an invoice and a certificate of completion issued to the transport company upon the provision of services or at the end of the reporting period (depending on the terms of the contract).

When calculating income tax, the costs incurred by the employer for the transportation of employees from the place of collection to the place of work are taken into account in full.

If the employer delivers the employee from the place of residence directly to the production facility, then the inclusion of such expenses in the calculation of income tax is possible subject to approval in local regulations and the employment contract between the employee and the employer.

Often, the provision by the employer of the employee's travel to the place of rotation is realized by compensating the funds spent by the employee on travel.

The basis for the payment of reimbursement of expenses may be travel documents confirming the cost of travel by rail, bus, car, sea transport.

Which mode of transport is eligible for reimbursement?

The current legislation does not provide for any restrictions regarding the types of transport that an employee can use to travel to the place of work. This is quite understandable, because often we are talking about the need for an employee to get to a hard-to-reach point, such as a drilling rig at sea or a mining quarry, located at a sufficient distance from settlements and, therefore, any regular transport.

On the other hand, the current legislative acts contain the wording that "the delivery of an employee to the place of work and back must be carried out by an economically viable mode of transport." It means that, when getting to the place of work, the employee must choose the cheapest mode of transport possible.

Inclusion of compensation in income tax calculation

Accounting for compensation to an employee for travel expenses to the place of rotation and back is taken into account when calculating income tax in the manner prescribed for paying travel expenses directly to a transport company:

1. Compensation for travel expenses from the place of collection to the place of work and back . This type of delivery is recognized as mandatory for the employer. In this regard, the compensation of these expenses to the employee is taken into account when calculating income tax in full, without any restrictions.
2. Compensation for travel from the place of residence to the collection point and back . The right of the employer to include these expenses in the calculation of income tax depends on whether the compensation is provided for by local regulations and collective (labor) agreement. If in internal documents company has approved the obligation of the employer to provide employees with travel expenses from the place of residence to the collection point, then the taxable base can be reduced by the amount of compensation paid to the employee.
3. Compensation for travel expenses from the place of residence to the production facility . Suppose the organization compensated the employee for direct travel from the place of residence (actual residence) to the place of work. Such expenses are included in the calculation of income tax if they are approved by the employment contract and accounting policy. At the same time, the tax calculation takes into account the entire amount of expenses for direct travel, both in the case when the employer provides the full travel from the place of residence to the place of work, and in the situation when labor contract provides compensation from the place of residence to the place of collection. In the latter case, ensuring travel from the collection point to the place of work is the obligation of the employer, and therefore is subject to accounting in the calculation of tax on a general basis.