Economic disputes and violation of contractual obligations by counterparties may give rise to litigation. Claims from regulatory authorities against organizations that do not pay taxes and fees on time are also not uncommon. The court may rule in favor of one side or the other. The accounting service is faced with the need to reflect the amounts of actual damage, lost profits, legal costs, repayment of debt to the injured party, and payment of such amounts for won lawsuits. Questions are also relevant tax accounting"judicial" amounts.

Legal costs

Legal costs represent state fees and expenses in connection with the consideration of the case in court. The Arbitration Procedure Code of the Russian Federation (Article 101) and the Code of Civil Procedure of the Russian Federation (Article 94) refer to them, in particular:

• expenses for lawyers, representatives of the parties;
• expenses for conducting an inspection and collecting evidence;
• living expenses due to the need to appear in court, etc.

Indicative in this sense is the determination of the Constitutional Court, considering the dispute between an organization and the tax service No. 22 dated 20-02-02, which equates legal costs to losses incurred by the organization as a result of unlawful actions of the Federal Tax Service, and prescribes mandatory compensation in full. Some of them, in particular the costs of a lawyer and consultant, for an organization that is only filing lawsuit, are pre-trial, in fact the trial has not yet taken place, and the costs have been incurred.

Situation: the organization sues the counterparty. It is unknown whether the claim will be won, and the costs of a lawyer have already been incurred. How to reflect them in NU and BU? Let's consider the case when the organization is considered the most complex in terms of accounting nuances.

The Tax Code of the Russian Federation (Article 252) allows you to include economically justified amounts in expenses. In this case, this condition is met: the economic feasibility lies in the possibility of recovering the debt from the counterparty in court. Confirmation of expenses consists of the presence of any document, for example, an act on the provision of services by a law firm, signed by both parties, recording the specified business transaction. Please note that documents evidencing payment for services, for example, bank payment orders, can only supplement the act, but not replace it as confirmation. Expenses are most often recognized on the date of signing the act (although, according to Article 272-7, paragraph 3, the organization may provide for other deadlines, for example, in accordance with the provisions of the agreement, on the last date of the reporting or tax period).

Expenses are classified as other and are reflected in accounting records by posting D 91 K 60 (or 76).

If the dispute is lost

Judgment in favor of a third party may contain a requirement for payment of both losses and lost profits as a result of the actions of the organization that lost the court (Civil Code of the Russian Federation, Art. 15-2).

Attention! The amount of lost profits determined to be paid cannot be recognized as expenses for, from the point of view of the Ministry of Finance (see Letter No. 03-03-10/25645 dated 04-07-13), although such actions do not contradict the provisions of Art. 256 clauses 1-13 of the Tax Code of the Russian Federation. From the above it follows that the organization, including such amounts in expenses, must be prepared for disputes with the fiscal authorities.

Amounts are recognized as expenses on the date of actual payment (cash basis) or the date of judgment (accrual basis). Postings are generated based on the provisions of PBU 18-02 and using the current chart of accounts. Postings for the company on OSNO:

Before the court's decision:

• Dt 91-2 Kt 96— reflects the amount of the estimated liability for damages.
• Dt 09 Kt 68— deferred tax asset on it.

After a court decision in favor of the organization’s counterparty:

• Dt 96 Kt 76- loss to be compensated by court decision.
• Dt 91-2 Kt 76- lost profits subject to compensation by court decision.
• Dt 68 Kt 09— the deferred tax asset is repaid.
• Dt 76 K 51— the entire amount of debt has been paid to the counterparty by court decision.

If payment of state fees and other legal costs is awarded to the losing party, then, according to the decision, its payment is recorded by posting: Dt 68 Kt 51(accrual through account 91). Lawyer services and other legal costs are charged, as already mentioned, to account 91, and payment is made by recording Dt 76 (60) Kt 51.

If the dispute is won

A won lawsuit leads to the creation of “income” for the organization, which should be reflected in the accounting records. The state fee for the court, according to the Tax Code of the Russian Federation (Articles 13-10), is a federal fee. Article 265-1 (clause 4) allows state duties to be included in the amount; the same position is contained in the letter of the Ministry of Finance No. 03-03-06/1/597 dated 20-09-10 and a number of similar ones.

Non-operating expenses in the form of taxes and mandatory payments are recognized in accordance with Art. 272-7(1) of the Tax Code of the Russian Federation, as of the accrual date. State duty is payment for claims in court, the date of its recognition should be considered the day the claim was filed with the judicial authorities (explanations are given in the letter of the Ministry of Finance No. 03-03-06/2/176 dated 22-12-08).

Attention! Regardless of the fact of subsequent recovery from the losing party to the dispute, state duties are included in income tax expenses (registered by the Federal Antimonopoly Service of the North-West District, case No. A56-24492/2007 dated 07/21/08).

A “positive” court decision that has entered into force is the basis for including the amounts of penalties, legal costs and other amounts of sanctions received from the losing party into non-operating income (Article 350 of the Tax Code of the Russian Federation).

At the same time, the debt that has become the subject of legal proceedings is not included in income for the purposes of NU, based on the meaning of the articles of Art. 249, 39 of the Tax Code of the Russian Federation and subsequent clarifications of the Ministry of Finance (letter No. 03-03-06/1/597 dated 2-09-10). However, this issue still remains controversial, and the organization must be ready to provide explanations to the tax service regarding the specified amount or defend its position in court.

Regarding the amount of the debt and the accrual on it, the question remains open, since the fact of sale of goods, work, or services in this case is absent (Article 146 of the Tax Code of the Russian Federation).

As already mentioned above, amounts related to the court decision are posted through account 91, state duties to the court through account 68 (accrual by credit, transfer to the budget by debit). To settle with a debtor under a court decision, as a rule, they use account 76, opening a “Settlements on claims” subaccount for it. Analytical accounting is organized by debtors and individual claims.

Postings:

• Dt 51 Kt 76– receipt of money from the counterparty.
• Dt 76 Kt 91- reimbursed by state fees and damages for legal proceedings.

The debtor’s debt (repaid) can be posted internally to the Kt subaccount “Settlements for claims” of account 76 or similarly using account 60 to Kt 76. The repayment must be recorded by posting Dt 51 Kt 76.

The outstanding debt is written off.

Main

1. Compensation for damage by a court decision is recorded in accounting using account 91. For accounting for each counterparty and claim, it is advisable to use account 76 with the opening of the corresponding sub-account.
2. Payments compensating the counterparty for damages by court decision are made using account 96.
3. State duties and legal costs are included in both income and income tax expenses.
4. With regard to the inclusion of debt amounts in income under OSNO and the calculation of VAT, the issue has not been fully resolved and suggests a dispute with the fiscal authorities.

Accounting entries when claims against employees of an organization are rejected due to defects, etc. in service industries and farms 1 73-2 29 The share of costs (expenses) of service industries and farms attributable to losses from defects, etc., is restored (by reversal) production of products (performance of work, provision of services), if the claim against an employee of the organization is unfounded Accounting entries when claims against employees of the organization are rejected for transactions with own shares 1 73-2 81 The amount of losses on transactions with own shares is restored (reversed), if the claim is unfounded to an employee of an organization Reflection in accounting of compensation for losses of material assets and other damage by guilty persons from wages payable to employees.

Accounting for settlements with personnel for other operations. (postings to account 73)

The employee's salary is 18,000 per month. If the average employee's salary is less than 10,000, the decision to recover the full cost of the damaged device can only be made by the court. If the average salary is more than 10,000, the decision on recovery can be made by the employer. In our example, the salary of the guilty employee is more than the amount of compensation.
1.

For the first half of the month, the employee was paid an advance of 7,000. For compensation, the following can be withheld from his salary: 7,000 x 20% = 1,400. 2. For the full month, the employee received a salary of 18,000 rubles.

Personal income tax withheld - 2,340 (18,000 x 13%). From the accrued salary for the month, it is possible to withhold no more than 20% of the amount paid: (18,000 – 2,340 – 7,000) x 20% = 1,732 rubles. The amount of debt for the next month will be 6868 (10,000 rubles – 1400 rubles – 1,732 rubles).

Settlements with personnel for other operations (account 73)

Home » Accountant » Accounting entries for accounting for settlements with personnel Return back to Accounting entries This section contains: 1 Accounting entries for accounting for wages 2 Accounting entries for accounting for settlements with employees for goods purchased on credit 3 Accounting entries for accounting for settlements with employees for loans granted 4 Accounting entries for accounting for settlements for compensation of material damage 5 Accounting entries for accounting for settlements with accountable persons Debit Credit Contents business transactions Source documents 08 70 Accrued wages for work related to the creation of non-current assets. No. T-49 “Payment Sheet”, No. T-51 “Payment Sheet”. 20 70 Payments were accrued to employees of the main production. No. T-49 “Payment Sheet”, No. T-51 “Payment Sheet”.

The guilty employee is ready to voluntarily compensate for the damage

The debt is accrued for the difference between the amount to be recovered from the guilty persons and the book value for shortages of valuables, etc. or 73-2 91-1 The debt is reflected for the difference between the amount to be recovered from the guilty persons and the book value for shortages of valuables, etc. . on other income of the organization, if it is fully repaid in this reporting period Accounting entries for compensation for losses of material assets and other damage by the perpetrators by payment to the organization's cash desk 1 50 73-2 The amount of compensation for material (other) damage by the organization's employees (the perpetrators) is paid to the cash desk in full or in part and at the same time 2 98-4 91-1 Written off fully or partially the difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables, etc.

Accounting entries for accounting of settlements with personnel

Accounting entries when reflecting the amount of the shortfall, the recovery of which from the guilty persons was refused by the court 1 91-2 73-2 The amount of the shortfall identified during the inventory, the recovery of which from the guilty persons was refused by the court, is included in the other expenses of the organization Accounting entries in the event of a deviation claims against the financially responsible person for shortages and losses from damage to material assets 1 94 73-2 The amount for shortages and losses from damage to material assets is restored, if the claim against the financially responsible person is unfounded Accounting entries in case of rejection of a claim against an employee of the organization for losses from defective products 1 73-2 28 The amount of losses from defective products was restored (by reversal), if the claim against an employee of the organization was unfounded. Accounting entries when claims against employees of the organization were rejected due to defects, etc.

Material liability of employees

Accounting entries for the recovery of material damage at the market price of the acquisition of property, if it is higher than its book value 1 73-2 94 Debt was accrued to an employee of the organization for the identified loss of inventory at the book value of property 2 73-2 98-4 Debt was accrued for the difference between the amount to be recovered from the guilty parties, and the book value for shortfalls in inventory in terms of repayment in future reporting periods 3 73-2 91-1 The debt is reflected for the difference between the amount to be recovered from the guilty parties and the book value for shortfalls valuables on the organization’s other income in terms of its repayment in the current reporting period. Reflection in accounting of claims against the organization’s employees (culprits) for losses from defective products, etc.

We collect damages from the employee

KO-1 “Cash receipt order” 70 76-4 Deposited wages are reflected. Book of accounting of deposited wages (standard form 8) - (0720208), Register of deposited amounts (0504441). 76-4 50 Deposited wages issued. No. KO-1 “Cash receipt order” 70 51 Funds were transferred to cards (employee bank accounts). Payment order(0401060), Bank statement on current account.

70 73-2 The cost of shortfalls from the guilty persons was withheld from their wages. No. T-49 “Settlement and Payroll”, No. T-53 “Payroll”. 70 76 Alimony was withheld from wages. No. T-49 “Settlement and Payroll”, No. T-53 “Payroll”. Debit Credit Contents of business transactions Primary documents 73 62 The debt of employees for sold goods belonging to the organization is reflected. An agreement to sell goods on credit to an employee of an organization.

The procedure for collecting damages Briefly, the procedure for collecting material damage from an employee is as follows:

1. Establishes the fact that the employee caused damage to the employer.
2. The amount of damage caused is determined, for which a special commission can be created.
3. The circumstances surrounding the infliction of damage are established. These circumstances determine what type of financial liability will be applied to the guilty employee: full or within the limits of his monthly salary. It is possible that the employee may be exempt from liability.
4. The perpetrators write an explanatory note.
5. If liability is applied to the employee, he is asked to compensate for the damage caused on a voluntary basis.

Purchases of goods by employees on credit from third-party organizations are paid for by transferring funds for the employee from the organization’s account. No. KR-2 “Order - obligation (obligation)”, Payment order (0401060), Bank statement on current account. 50 73 Employees' debt for goods purchased on credit was repaid in cash. No. KO-1 “Cash receipt order” 70 73 The debt to employees for goods purchased on credit from wages was repaid. No. T-53 “Payroll” 91-2 73 The debt of employees for goods sold on credit was written off. Order (instruction) of the manager to write off debt. Debit Credit Contents of business transactions Primary documents 73-1 50, 51 A loan was provided to an employee.
No. KO-2 “Cash expenditure order”, Payment order (0401060), Bank statement on current account.

Accounting certificate-calculation 10, 41 73-2 Inventories received from the employee to cover the shortage (damage) have been capitalized. No. M-4 " Receipt order", No. MX-1 "Act of acceptance and transfer of inventory items for storage." 50 73-2 The guilty person contributed the debt for the shortage (damage) to the organization’s cash desk. No. KO-1 “Cash receipt order” 70 73-2 The debt for shortfalls (damage) from the employee’s wages has been repaid. No. T-49 “Payment Sheet”, No. T-51 “Payment Sheet”. 98-4 91-1 The difference between the book value of missing (damaged) valuables and their market value is recognized as part of the income of the current period as the debt is repaid by the guilty parties. Accounting certificate-calculation 94 73-2 The amount of shortfalls (damages) was written off from the employee due to the unfoundedness of the claim or the employer’s refusal to recover damages.

Accounting entries for accounting of settlements with personnel

The debt for shortages of valuables identified in previous years was written off in full or in part to the financial result of the organization as the profit of previous years identified in the reporting year. Accounting entries when compensating for shortages of past periods by the guilty parties by transfer of property (with the consent of the employer) 1 07, 08, 10, 41, 15 73-2 The amount of compensation for shortfalls from previous periods by the organization’s employees (culprits) has been repaid in full or in part, and at the same time 2 98-3 91-1 The debt for shortfalls of valuables identified in previous years on the financial result of the organization has been written off in full or in part. as the profit of previous years, identified in the reporting year. Reflection in accounting of debt compensation for the difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables.

How to reflect compensation for damage in accounting

The amount of compensation for material (other) damage was withheld from the wages of the organization's employees (culprits) in whole or in part, and at the same time 2 98-4 91-1 The difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables and etc. to other income of the organization Accounting entries for compensation for losses of material assets and other damage by the guilty parties by transfer of property (with the consent of the employer) 1 07, 08, 10, 41, 15 73-2 The amount of compensation for material (other) ) damage by employees of the organization (culprits) and at the same time 2 98-4 91-1 The difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables, etc. is written off in full or in part.

Account 73-2 - calculations for compensation for material damage

Procurement and acquisition of equipment" 73-2 Repaid material damage by the perpetrators by transferring equipment to the installation Accounting entries for the repayment of debt by transfer of materials 1 10, 15 subaccount "Procurement and acquisition of materials" 73-2 Repaid material damage by the perpetrators by transfer of materials Accounting entries in part repayment of debt by transfer of goods 1 41, 15 subaccount “Procurement and purchase of goods” 73-2 Repaid material damage by the guilty parties by transfer of goods Accounting entries for the repayment of debt by repairing damaged property 1 76 73-2 Repaid material damage by the guilty persons by correcting (repairing) damaged property at one’s own expense Reflection in accounting of compensation for material (other) damage by the guilty parties by repayment (offset) of the upcoming debt.

Digital library

Purchases of goods by employees on credit from third-party organizations are paid for by transferring funds for the employee from the organization’s account. No. KR-2 “Order - obligation (obligation)”, Payment order (0401060), Bank statement on current account. 50 73 Employees' debt for goods purchased on credit was repaid in cash. No. KO-1 “Cash receipt order” 70 73 The debt to employees for goods purchased on credit from wages was repaid. No. T-53 “Payroll” 91-2 73 The debt of employees for goods sold on credit was written off. Order (instruction) of the manager to write off debt. Debit Credit Contents of business transactions Primary documents 73-1 50, 51 A loan was provided to an employee.
No. KO-2 “Cash expenditure order”, Payment order (0401060), Bank statement on current account.

We indemnify third parties: accounting options

According to Dt 94 “Shortages and losses from damage to valuables” the following amounts are recorded: · for missing (stolen) or completely damaged goods material assets- their actual cost (in supply, sales, and trade organizations - cost at sales prices when keeping records at these prices); · for missing (stolen) or completely damaged fixed assets - their residual value (initial cost minus the amount of accrued depreciation); · for partially damaged material assets – the amount of determined losses. Amounts of shortages (thefts) and damage to material assets are included in the debit of account 94 of the credit accounts of the said assets. Write-off of amounts listed under Dt 94 is carried out in the manner prescribed by the law “On Accounting”.

Accounting entries for compensation of material damage

The costs of your organization to compensate for damage caused to the counterparty (for example, in the event of your refusal to fulfill obligations under the contract), take into account as part of other expenses (clause 11 of PBU 10/99). Posting Operation D 91-2 - K 76 The counterparty's claim is recognized This posting must be made on the date when (clause 14.2 of PBU 10/99): - or your organization recognized the counterparty's claim (for example, a letter of agreement to compensate for the damage, signed by the head, was sent to the counterparty your organization); – or a court decision to recover the amount of damage caused from your organization has entered into force. Amounts due from the counterparty to compensate for damage caused to your organization (for example, in the event of failure by the counterparty to fulfill its obligations under the contract) are included in other income (clause
7 PBU 9/99).

Wages were accrued for work related to the disposal of fixed assets and other assets. Accounting register for the accrual of unified social tax, Accounting certificate. 96 70 Wages were accrued from the reserve for vacation pay and the reserve for benefits for length of service. Accounting register for the accrual of unified social tax, Accounting certificate.

Accrued wages for workers engaged in the development of new production facilities and other work taken into account as part of deferred expenses. Accounting register for the accrual of unified social tax, Accounting certificate. 70 68 Personal income tax withheld. Accounting register for calculating personal income tax.

70 50 Salaries were paid from the organization's cash register. No. T-49 “Settlement and Payroll”, No. T-53 “Payroll”. 50 70 Overpaid amounts of wages were returned to the organization’s cash desk.
If due to the fault of an employee there is a shortage or damage to property, reflect the deduction from his salary of the amount of compensation for damage using the following entries: Posting Operation D 02 - K 01 Accumulated depreciation on fixed assets is written off if it is damaged due to the fault of the employee and is subject to write-off D 94 - K 10 (01 , 41, 43) Shortage written off (cost of damaged property) D 73-2 – K 94 Shortage (cost of damaged property) attributed to the guilty person D 70 – K 73-2 Shortage (cost of damaged property) withheld from the salary of the guilty person If due to fault employee produced defective products, then consider the deduction of the amount of compensation for damage as follows: Posting Operation D 28 - K 20 Losses from defects are reflected D 73-2 - K 28 The cost of the defect is attributed to the guilty person D 70 - K 73-2 The cost of the defect is withheld from the salary guilty person No votes yet. Please wait...

Accounting entries for compensation of material damage by an employee

Wages for auxiliary production workers have been calculated. No. T-49 “Payment Sheet”, No. T-51 “Payment Sheet”. 25 70 Wages were accrued to employees engaged in production maintenance. No. T-49 “Payment Sheet”, No. T-51 “Payment Sheet”. 26 70 Wages for administrative and general business personnel were accrued. No. T-49 “Payment Sheet”, No. T-51 “Payment Sheet”. 29 70 Wages accrued to employees of service industries. No. T-49 “Payment Sheet”, No. T-51 “Payment Sheet”. 44 70 Accrued wages for employees involved in product sales. No. T-49 “Payment Sheet”, No. T-51 “Payment Sheet”. 69-1 70 Benefits were accrued from the funds of the Social Insurance Fund of the Russian Federation. Accounting register for the accrual of unified social tax, Accounting certificate.

Accounting entries for compensation of material damage to third parties

Order (instruction) of the head. Debit Credit Contents of business transactions Primary documents 71 50, 50-3 Issued for reporting: - cash, - monetary documents. No. KO-2 “Expense cash order” 08, 10 71 Accountable persons incurred expenses for the acquisition of: - non-current assets, - materials and their delivery. No. AO-1 “Advance report”, No. M-7 “Acceptance certificate of materials”. 19-3 71 Reflected on the basis of VAT invoices from suppliers for purchased industrial reserves intended for the production of products (works, services) subject to value added tax, and the costs of their procurement and delivery.

The other most common type of lien is a property damage lien. The financial liability of employees for damage caused to the organization is provided for by the Labor Code of the Russian Federation, namely Chapter 39 “Financial liability of an employee.”

The administration of the organization has the right to demand compensation from employees for damage caused when they commit illegal actions, the result of which was the damage caused. An employee’s action that is associated with a violation of the norms contained in legislation, instructions, internal regulations, etc., as well as failure to comply with orders of the organization’s administration, is considered unlawful. The employee is not liable for accidental damage through no fault of his own. Depending on the form of guilt, in most cases the type of financial liability is determined.

There are two forms of guilt: intent and negligence. Intent means that the employee is aware of the illegal nature of his actions and foresees their consequences. The employee’s negligence, which resulted in damage, means that the employee showed insufficient prudence in the performance of work duties and did not foresee the negative consequences of his actions.

Determining the form of guilt in each specific case It has great importance, since intentional actions that led to damage entail the employee’s obligation to compensate for the damage in full, while for actions committed through negligence, the employee is liable in the amount of damage caused, but not more than his average monthly earnings.

The obligation of the organization’s employees, established by the Labor Code of the Russian Federation, to treat the organization’s property with care and take measures to prevent damage implies the financial responsibility of the employee. Financial liability in this case is understood as monetary payments or another method of compensation by employees for damage caused to the organization in the manner established by the current labor legislation. It is necessary to distinguish the financial liability of an employee, established by labor legislation, from the civil liability of persons for damage caused to the property of the owner, established by civil law. Within the framework of civil liability, compensation is subject to compensation not only for actual damage (expenses that a person has made or must make to restore damaged property or to acquire new property of equal value), but also for lost profits (lost income that a person could have received under normal conditions of civil turnover, if his right had not been violated).

Article 238 of the Labor Code of the Russian Federation establishes that when determining the amount of damage, only direct actual damage is taken into account. This means that, for example, lost profits will not be taken into account. Direct actual damage to an organization is a decrease in property or useful properties of property due to destruction, damage or loss and the associated costs of the organization for its restoration or acquisition. Direct actual damage also includes excessive payments to other persons due to unlawful actions of the organization’s employees. Let us consider in more detail what is meant by each of the possible components of direct actual damage.

Destruction of property means bringing property into a state in which it completely loses its beneficial features and cannot be repaired or otherwise restored.

Damage is considered to be such harm in which property partially or completely loses its useful properties. Damage differs from other types of damage in that damaged property can be restored through repair, restoration, or some other means.

Loss of property is its removal from the possession of the user or owner against their will and desire due to failure to take effective measures to preserve this property. Thus, the loss is a consequence of the employee’s careless actions. If there is intent, such acts involve theft or fraud, depending on the circumstances.

Excessive cash payments may consist of fines, penalties, penalties, compensation for damage under civil contracts in the event of harm caused by an employee of the organization to other persons and their property; compensation for causing harm to the life and health of their employees during the performance of their labor duties, etc.

There is a distinction between full and limited liability for material damage caused. Full financial liability consists of the obligation of the employee through whose fault the damage was caused to compensate it in full, regardless of the size. With limited material liability, the employee compensates for the material damage caused within a predetermined limit - in the amount of actual losses, but not higher than those established by law.

Full financial responsibility is assigned to employees with whom a written agreement has been concluded on the employee’s assumption of full financial responsibility, if the employee, in accordance with the Labor Code of the Russian Federation or other federal laws, is assigned full financial responsibility for damage caused to the employer during the performance of the employee’s job duties, as well as the damage was caused while under the influence of alcohol, drugs or toxic substances. Financial liability in the full amount of damage caused to the employer may be established by an employment contract concluded with the head of the organization, chief accountant or other authorized person.

The employee bears limited financial liability for damage or destruction due to negligence of materials, products (products), including during their manufacture, as well as for damage or destruction due to negligence of tools, measuring instruments, special clothing and other items issued by the enterprise to the employee for use.

Material damage caused by the fault of the team is distributed among its members in proportion to official salaries and actual time worked for the period from the last inventory to the day the damage was discovered. Members of the team may be exempt from compensation for damage if it is established that the damage was not caused through their fault, or specific culprits are found.

The amount of damage caused to the organization is determined by actual losses, calculated on the basis of market prices prevailing in the area on the day the damage was caused, but not lower than the value of the property according to data accounting taking into account the degree of wear and tear of this property.

One of the most important ways to identify shortages, thefts and other damage is to take an inventory of the organization’s property. The procedure for conducting an inventory is regulated by the Methodological Instructions for Inventorying Property and financial obligations, approved by Order of the Ministry of Finance of Russia dated 06/13/1995 N 49. The inventory results are documented in primary accounting documents, the unified forms of which are approved by Resolution of the State Statistics Committee of Russia dated 08/18/1998 N 88. The shortage of property identified during the inventory within the limits of natural loss norms is attributed in accordance with paragraph "b" Clause 3 Article 12 Federal Law dated November 21, 1996 N 129-FZ “On Accounting” to production or distribution costs (expenses), and in excess of the norm - to the account of the guilty persons. If such norms are absent, then the loss is considered as a shortage in excess of the norms and is entirely attributed to the guilty persons.

The day of discovery of damage is considered the day when the management (administration) of the organization became aware of the presence of damage caused by an employee. The day of discovery of damage identified during an inventory of material assets, audit or verification of the financial and economic activities of the organization is considered the day of signing the corresponding act. The employee who caused the damage may voluntarily compensate for it in whole or in part. With the consent of the administration of the organization, he can transfer equivalent property to pay off the debt for the damage caused, deposit money in the cash register, write a statement about deducting the amount of material damage caused from wages, or repair the damaged property. If the value of the property contributed by the employee exceeds the amount of damage caused, then the difference must be returned to him.

If, by decision of the head (according to the order, instruction) of the organization, the identified shortage is attributed to the guilty financially responsible persons, then, according to Article 248 of the Labor Code of the Russian Federation, the recovery of the amount of material damage from the guilty employee must be made in an amount not exceeding the average monthly earnings. Moreover, the order can be made no later than one month from the date of final determination by the employer of the amount of damage caused by the employee. If the month period has expired or the employee does not agree to voluntarily compensate for the damage caused to the employer, and the amount of damage caused to be recovered from the employee exceeds his average monthly earnings, then recovery is carried out in court. The court may, taking into account the degree of guilt, specific circumstances and financial situation of the employee, reduce the amount of damage subject to compensation. However, reducing the amount of damage subject to compensation is unacceptable if the damage was caused by a crime committed for personal gain.

Collection in both cases is carried out by deducting the corresponding amounts from the employee’s salary. Compensation for damage is made regardless of whether the employee is brought to disciplinary, administrative or criminal liability for an action (inaction) that caused damage to the organization.

For each payment of wages, the total amount of all deductions cannot exceed 20%, and in cases specifically provided for by law, which include compensation for damage caused by robbery or theft of property - 50% of the wages due to the employee.

Information on the amounts of shortages and losses from damage and loss of material and other assets, including through the fault of the organization’s employees, is summarized on account 94 “Shortages and losses from damage to assets.”

The debit of account 94 from the credit of the material assets accounting accounts reflects:

for missing or completely damaged commodity-material assets - their actual cost;

for missing or completely damaged fixed assets - their residual value (original cost minus the amount of accrued depreciation);

for partially damaged material assets - the amount of determined losses.

The credit of account 94 reflects the write-off of amounts of shortages and damage to valuables in the amounts accepted for accounting in the debit of the specified account. Information on compensation for material damage caused by an employee of the organization as a result of shortages and thefts of monetary and inventory items, defects, as well as compensation for other types of damage is reflected in account 73 “Settlements with personnel for other transactions.” For this purpose, a subaccount 73-2 “Calculations for compensation of material damage” is opened for him.

The debit of account 73 takes into account the amounts to be recovered from the guilty parties in correspondence with the credit of accounts 94, 98 “Deferred income” (for missing inventory items), 28 “Defects in production” (for losses from defective products), etc. .

Information about the deduction of wages from an employee in the organization’s accounting department is reflected in Form N T-54 “Personal Account”.

When recovering from the guilty persons the cost of missing valuables, the difference between the value of the missing valuables credited to account 73 and their value reflected in account 94 is credited to account 98. As the amount due from the guilty person is collected, the specified difference is written off from account 98 in correspondence with account 91 “Other income and expenses”.

Scheme accounting entries to withhold from the perpetrators the amounts of material damage caused will be as follows:

Dt 94 Kt 10 (01, 41, 50, etc.) - for the amount of shortage or other damage caused to the organization by the employee’s unlawful actions;

D-t 73-2 K-t 94 - for the amount of damage to be recovered from the employee - in the amount of the actual damage caused;

D-t 73-2 K-t 98 - for the amount to be recovered from the employee in excess of the amount of damage actually caused - in cases where multiple financial liability is provided for the shortage of certain types of property;

D-t 73-2 K-t 28 - for the amount of manufacturing defects attributed to the guilty parties;

D-t 50 K-t 73-2 - for the amount of debt repaid by the employee by depositing cash at the organization’s cash desk on receipt cash order. This procedure can also be recommended in the case where the amount of deductions for loan repayment exceeds half of the employee’s accrued wages. However, it should be borne in mind that labor legislation does not provide for the possibility of demanding that amounts exceeding the established amounts be deposited into the organization's cash desk - this can only be done by the employee himself at his own request;

D-t 51 K-t 73-2 - for the amount of debt repaid by the employee by crediting it to the organization’s bank account (usually by postal transfer). This procedure can also be recommended when damage must be compensated by employees of structural units (branches or representative offices) located in other populated areas. Amounts of compensation for damage received to the current account from dismissed employees should be reflected in the debit of account 76, since such debt cannot be listed on account 73;

D-t 70 K-t 73-2 - for the amount of debt withheld from the amounts of accrued wages of the employee;

D-t 91 K-t 73-2 - the amounts of unsatisfied claims are written off (except for claims for shortages of material assets);

D-t 94 K-t 73-2 - for the amount of debt (all or part), the collection of which from the employee was refused by the court. This situation may arise when the decision to impose penalties was made by the head of the organization, and it later turned out that he exceeded his authority or the relevant documents were drawn up with violations, which gave the employee grounds to go to court, which made a decision in his favor.

If multiple financial liability is applied, simultaneously with the entries reflecting the repayment of debt, an entry is made to write off part of the amounts of deferred income as part of the organization’s other income: D-t 98 K-t 91.

Of course, if an employee quits before the debt in the amount of material damage caused is fully repaid, a writ of execution is issued for him, and the amount of debt is transferred to account 76: D-t 76 K-t 73.

Analytical accounting for account 73 “Settlements with personnel for other operations” is maintained for each employee of the organization.

Let's consider an example of how settlements with an employee for compensation for material damage are reflected in accounting: as a result of a traffic accident due to the fault of the driver of TD Trakt CJSC, a car worth 50,000 rubles became unusable, accrued depreciation - 38,000 rubles. Based on the court decision, 8,000 rubles were withheld from the driver’s wages for the damage caused.

The following entries were recorded in the accounting:

Dt 01, subaccount “Disposal of fixed assets” Kt 01, subaccount “Vehicles” - 50,000 rubles. - for the amount of the original cost of the car being written off;

D-t 02 K-t 01, sub-account “Disposal of fixed assets” - 38,000 rubles. - the amount of accrued depreciation;

D-t 94 K-t 01, sub-account “Disposal of fixed assets” - - 12,000 rubles. - the amount of the residual value of the object;

D-t 73-2 Set of accounts 94 - 8,000 rub. - the amount of damage recovered from the guilty person;

D-t 70 K-t 73-2 - 8000 rub. - for the amount of damage withheld from the wages of the guilty employee;

D-t 91-2 K-t 94 - 4000 rub. - for the amount of damage not compensated by the employee.

The amount of damage caused as a result of a traffic accident to a third party (organization, to an individual), is taken into account by the organization - the culprit as part of non-operating income, and the amount of damage recovered from the guilty employee, paid by the organization to a third party, is included in non-operating income.

We can conclude that all operations to reflect compensation for material damage caused by employees of the organization in the accounting records of TD Trakt were made in accordance with the requirements of the current legal legislation. There were no cases of going to court, everything controversial issues were decided within the organization, which indicates good relations between the administration of the organization and employees.

A company that, for certain reasons, causes damage to another organization is obliged to compensate it for the losses incurred. Moreover, even the fact that a specific employee of the company can be recognized as the “hero of the occasion” does not change anything in this case. Meanwhile, for an accountant this fact is of fundamental importance.

According to Article 15 of the Civil Code, a person whose right has been violated may demand full compensation for the losses caused to him, unless the law or contract provides for compensation in a smaller amount. Moreover, in accordance with paragraph 2 of this provision of the law, losses include both actual damage, that is, the “forced” expenses of the victim to restore his rights and loss or damage to property, and lost profits, which is understood as lost income.

The company's obligation to compensate for damage caused may be caused by both failure to fulfill obligations under the contract and general grounds when damage caused to a third party is not related to contractual relations.

Within the framework of the agreement

Compensation for damages as liability for improper fulfillment of the terms of the contract is regulated by Article 25 of the Civil Code. When determining losses in this case, the prices of the area where the obligation was to be fulfilled are taken into account. If compensation is paid voluntarily, prices are taken on the day the debtor fulfills the creditor's demand. If the judges had to intervene in the case - on the day the claim was filed. However, the arbitrators have the right to apply price indicators on the day the decision is made.

Of course, as a rule, in practice, liability for violation of a contract is prescribed directly in its provisions in the form, for example, of a penalty (Article 330 of the Civil Code). The advantage of this penalty is that in order to confirm the right to it, the creditor is not at all obliged to prove that losses have been caused to him - the fact of violation of contractual obligations is sufficient.

However, the presence in the contract of a penalty clause does not deprive the injured company of the right to demand compensation for losses to the extent that penalties do not cover them, unless the contrary, of course, is expressly provided for in the contract (clause 1 of Article 394 of the Civil Code).

Example

On November 15, 2008, Vechnost LLC received goods worth 200,000 rubles for storage from Vepr CJSC for a period of three months. On January 15, Vechnost LLC was obliged to return them safely, however, due to its violation of storage rules, part of the goods worth 81,000 rubles was lost. The agreement provides for penalties for violation by the custodian of its obligations in the amount of 50,000 rubles, which the company recognized and paid voluntarily on January 21, 2009. However, the amount of actual damage - the cost of the lost goods - exceeded the amount of the penalty. The difference, as well as the amount of lost profits in the amount of 16,200 rubles, was recovered from Eternity LLC through the court. The court decision came into force on May 30, 2009.

In accounting, both the amount of the penalty and the amount of compensation for losses are taken into account as part of other expenses (clause 11 of PBU 10/99):

– 50,000 rub. – the amount of the penalty is reflected as part of the custodian’s other expenses;

– 47,200 rub. (31,000 + 16,200) – the amount of damages awarded by the court is reflected as part of the custodian’s other expenses;

– 47200 rub. – the amount of compensation for losses is transferred to the bailor.

In tax accounting, expenses in the form of amounts recognized by the debtor or amounts payable by him on the basis of a court decision, as well as costs of compensation for damage, are non-operating and reduce the income tax base on the basis of subparagraph 13 of paragraph 1 of Article 265 of the Tax Code. This is confirmed by the Ministry of Finance in a recently published letter dated March 17, 2009 03-03-06/1/151. At the same time, the main tax law does not explain what exactly is meant by damage - whether it is only real damage or damage plus lost profits. Meanwhile, subparagraph 8 of paragraph 7 of Article 272 of the Code, which establishes the procedure for recognizing such expenses, already directly refers to compensation for direct losses, which, within the meaning of the provisions of the Civil Code, include both real damage and lost profits (letter from the Ministry of Finance dated April 25, 2002 No. 04-02-06/2/36). Thus, it appears that in the example considered, the custodian has the right to reduce the income tax base by the entire amount of funds paid to Vepr CJSC.

Outside of contractual relations

According to paragraph 1 of Article 1064 of the Civil Code, damage caused to property legal entity, is subject to compensation in full by the entity that caused it.

In this case, the damage can be compensated in kind, that is, by providing in return a thing of the same type and quality, or by repairing the damaged object, or in accordance with Article 15 of the Civil Code, namely, by compensating for losses.

If harm is caused by a company employee in the course of performing his job duties, then the employer will still have to answer for it (Article 1068 of the Civil Code). However, in such a situation, the company has the right to make a return claim (recourse) to the employee in the amount of compensation paid, but only if a different amount is not established by law (clause 1 of Article 1081 of the Civil Code). According to labor legislation, it is possible to demand compensation from an employee for the full amount of damage caused only if he is fully financially responsible. If this is not provided, then only direct actual damage can be recovered from the employee in an amount not exceeding his average monthly earnings (Articles 238, 241, 242 of the Labor Code). Moreover, in any case, this can only be done if the employee’s guilt is established, evidence of which can be considered either his consent to compensate for the damage, or the obligation imposed on him by a court decision.

Example 2

When delivering construction materials, an employee of Kruchina LLC lost control of the truck and damaged the entrance gate to the territory of Amtek JSC. According to the court decision, Kruchina LLC must compensate the company for damage by carrying out work to repair the gate.

At the same time, a specific list and cost repair work not indicated in the court decision. To carry them out, the company hired a specialized company. The cost of the contractor's work amounted to 35,400 rubles, including VAT - 5,400 rubles. The cost of parts purchased by the organization itself was 17,700 rubles, including VAT - 2,700 rubles.

Option 1: the court did not find the employee guilty of causing the damage.

– 35,400 rub. – paid for the contractor’s work;

– 5400 rub. – VAT is reflected on the cost of repair work;

– 30,000 rub. – the cost of expert services is reflected in other expenses;

– 5400 rub. – VAT on the cost of the contractor’s work is reflected as part of other expenses, since their result is intended for an operation not subject to this tax;

– 17,700 rub. – paid for the parts required for repairs;

– 2700 rub. – VAT is reflected on the cost of parts;

– 15,000 rub. – the cost of parts is reflected in other expenses;

– 2700 rub. – VAT on the cost of finishing work is reflected as part of other expenses.

Since the repair work is conditioned by a court decision, Kruchina LLC can fearlessly reduce the income tax base both by the cost of purchased parts and by the cost of the work of the involved organization (subclause 13, clause 1, article 265 of the Tax Code).

In the considered example, we proceeded from the fact that when transferring the result of work performed in order to compensate for the damage caused, the culprit organization does not have a VAT-taxable transaction, since the corresponding obligation arose outside of contractual relations (FAS resolution Northwestern district dated January 11, 2005 No. A56-9061/04). However, such a position carries certain tax risks. Indeed, within the meaning of Article 146 of the Tax Code, the transfer of ownership of goods, the results of work performed, as well as the provision of services free of charge is recognized as the sale of goods. If an organization is not ready for a dispute with tax authorities, it will have to construction work charge VAT. At the same time, this circumstance gives her the right to accept the deduction presented by the contractor.

Example 3

Option 2: the employee admitted his guilt and agreed to compensate for the damage, but he is not given full financial responsibility. The employee's salary is 30,000 rubles, the average monthly salary is 30,000 rubles.

The following entries will be made in accounting:

– 30,000 rub. – the employee’s debt to compensate for damage caused to a third party is reflected;

– 30,000 rub. – the amount of damage was paid by the guilty employee to the enterprise’s cash desk; or, if the amount of damage is withheld from the employee’s salary, then the following entry is made in the accounting monthly until the entire amount of the debt is collected:

– 6000 rub. – the amount of damage contributed by the employee; since damage is compensated voluntarily, the maximum amount of deduction from wages is 20 percent (Article 138 of the Labor Code).

Since the amount of damage is compensated by the employee, the employer’s expenses for compensating the damage to the affected company should no longer be taken into account when calculating income tax. Moreover, according to the Ministry of Finance, this also applies to that part of the costs that is not covered by the amount paid by the employee (letter of the Ministry of Finance dated July 24, 2007 No. 03-03-06/1/519).