Do I need to withhold insurance premiums from car rental? We rent a car from an employee and calculate insurance premiums Car rental agreement insurance premiums.

16.06.2019

Salon

Question:

Organization under a lease vehicle rents a car from his employee without a crew. It is entrusted to the same employee to manage it, which he does, during the day performing trips in the interests of the organization. This is supported by the data waybills. Are payments under such an agreement subject to insurance premiums?

Answer:

In the activities of business entities, it often happens that their employees, who are in certain positions and periodically travel on behalf of these entities, use own cars i.e. personal property. In accordance with Art. 188 of the Labor Code of the Russian Federation, they have the right to claim reimbursement of expenses related to the use, depreciation (depreciation) of this property.

However, the state sets a limit on the amount of such compensation. Formally, you can compensate for the named costs in full, and they, being compensatory, will not be subject to personal income tax and insurance premiums. But for income tax expenses, a single tax on the simplified taxation system or unified agricultural tax, such costs can be attributed in a very small amount.

The corresponding limits are indicated in the Decree of the Government of the Russian Federation of February 8, 2002 No. 92:

The amounts of these compensations are, of course, ridiculous and far from reflecting real costs an employee using his car for the benefit of the organization. Therefore, business entities use a different method that allows them to compensate for expenses in full, which can be fully attributed to expenses for tax purposes. For this, a (TC) is concluded with the employee without a crew.

How is a vehicle rental agreement usually drawn up?

In accordance with paragraphs. 10 p. 1 art. 264 Tax Code of the Russian Federation rent payments for leased property are included in other expenses associated with production and sale, without limitation.

Why do business entities prefer to conclude a lease agreement for a vehicle without a crew? This agreement implies the provision of the vehicle for temporary possession and use without the provision of services for its management and its technical operation(Article 642 of the Civil Code of the Russian Federation). This is its difference from the rental agreement for a vehicle with a crew (time charter), according to which the lessor provides the lessee with a vehicle for temporary possession and use for a fee and provides services for its management and technical operation on its own (Article 632 of the Civil Code of the Russian Federation) .

That is, if the landlord is an individual, in the second case, the contract implies the provision of services by this person to the landlord, as a result of which an object of taxation of insurance premiums arises.

The contract for renting a vehicle without a crew does not in itself require the lessor to provide any services, therefore there is no basis for taxing insurance premiums.

Why did this design become unsafe?

But in practice, this agreement can still be considered as an agreement with elements of the provision of services - just in the event that, according to this agreement, it is the employee-lessor who uses the vehicle. And the taxpayer-tenant may be forced to pay insurance premiums from the amounts of payments under this agreement. It is significant that this is the position of the RF Armed Forces. This can be seen from his Definition of October 30, 2017 No. 308-KG17-15395.

It considers the period until 01/01/2017, when they were accrued in accordance with the Federal Law of 07/24/2009 No. 212-FZ "On insurance premiums to the Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund.

Of course, from the specified date insurance premiums calculated according to the rules 34 of the Tax Code of the Russian Federation, but it must be admitted that the rules used by the arbitrators in this case, are similar to the provisions of the Tax Code of the Russian Federation. In addition, it should be borne in mind that, according to Federal Law No. 250-FZ of July 3, 2016, the PFR authorities retained the right to conduct checks on the correctness of calculating insurance premiums for periods up to January 1, 2017, and if the payer of insurance premiums had such an agreement at that time, the risk contributions are significant.

In this ruling of the Supreme Court of the Russian Federation, the conclusions of the lower courts are supported, and they boil down to the following.

In the Decree of the AC SKO dated 06.27.2017 No. F08-3727 / 2017 in case No. A53-27263 / 2016, it is noted that the employee (he is also the head of the organization) concluded two vehicle lease agreements with the organization without a crew (each - for a separate car owned by employee), it was he who used these vehicles in official purposes. The judges pointed out that, in relation to a vehicle lease agreement without a crew, the lessee manages the leased vehicle and its operation, both commercial and technical, on its own (Article 645 of the Civil Code of the Russian Federation).

In contrast, under a lease (temporary charter) agreement for a vehicle with a crew, the lessor provides the lessee with the vehicle for a fee for temporary possession and use and provides services for its management and technical operation on its own (Article 632 of the Civil Code of the Russian Federation).

With regard to the considered lease agreements, it was not revealed that their participants established separately the cost of rent for the use of property and payment for the volume of services rendered.

The employee-lessor personally drove the cars that he provided for rent. In this regard, the organization referred to the fact that he had a traveling nature of work, and the position of a driver was not provided for in the staffing table. But the judges came to the conclusion that the lessor actually performed the services of driving a vehicle. They supported the arguments of officials: a cumulative analysis of the conditions on the rights and obligations of the parties to the disputed contracts, as well as the documents submitted during the verification (waybills, monthly acts of services rendered in connection with car rental, OSAGO policy) indicates the presence in them of signs of vehicle rental agreements with the crew. In all submitted waybills for the period under review, the employee-lessor was indicated as a driver. The OSAGO policy reflects that the vehicle is concluded by the insured in relation to a car used for personal purposes (and not for the purposes of rental, short-term lease). According to the policy, the only motor vehicle the person is the same employee, that is, no one else had the right to drive the vehicle.

The arbitrators came to the conclusion that payments under lease agreements made in favor of this employee are subject to the calculation of insurance premiums on the basis of Part 2 of Art. 7 of Federal Law No. 212-FZ (a rule similar to paragraph 2 of Article 420 of the Tax Code of the Russian Federation).

That is, in this case, the organization, being the payer of insurance premiums, actually entered into a vehicle rental agreement with a crew with an individual, whose services were paid for legal entity(the vehicle was owned and operated by one individual).

It is important that the Armed Forces of the Russian Federation took a similar position. And with a high degree of probability, it will be taken into account by the control authorities (funds) during inspections of periods before 01/01/2017, as well as tax authorities, referring to periods after this date.

How to proceed now?

So in similar situation(when the vehicle rented to the organization is driven by the owner of this property) it is more expedient to conclude a vehicle lease agreement with the crew, which, admittedly, will reflect the actual relationship between the lessee and the lessor. At the same time, it is important to show separately the amounts of rent for the vehicle and services for managing it directly in the contract.

It should be noted that in the considered case No. A53-27263 / 2016, the organization nevertheless admitted that the contract, in fact, is a vehicle rental contract with a crew, and proposed to impose insurance premiums on only a part of the amount provided for by each of the contracts. But since this part was not indicated in the contracts themselves, the judges decided that the entire amount of the contract should be subject to insurance premiums.

Although there is a Resolution of the AC VBO dated 01.22.2016 No. F01-5656 / 2015 in case No. A43-8503 / 2015, in which, in the absence of the specified division in the vehicle rental agreement with the crew, a decision was made in favor of the contributor. Since there is no allocated cost of services in the total cost of the contract, then there is no basis for taxing insurance premiums - this is how the arbitrators judged. And in the Decree of AS ZSO dated 06.02.2017 No. F04-7008 / 2017 in case No. A27-15074 / 2016 it is said: the procedure for calculating insurance premiums is not established if the lease agreement provides for a single price, insurance premiums are calculated from full price contracts. The Civil Code of the Russian Federation does not provide for the division of rent into components when concluding such agreements (Resolution of the FAS PO dated January 15, 2013 in case No. A65-16395 / 2012).

However, in the light of what was said in the Ruling of the Supreme Court of the Russian Federation of October 30, 2017 No. 308-KG17-15395, it becomes risky for payers of insurance premiums to continue to avoid such a division. The position of the arbitration courts may change.

However, the supreme judges have not decided anything about what should be the size of these components relative to each other, and they have no right to do so. Therefore, the lessor and the lessee decide for themselves how much to indicate in the contract as a fee for driving the vehicle.

M.A. Kokurina, lawyer

We confirm the costs of a car rented from an employee

The employer does not always want to pay compensation for the use of an employee's car for official purposes x Art. 188 Labor Code of the Russian Federation. After all, it can be taken into account in expenses only in a strictly established small amount e paragraph 1 of the Government Decree of 08.02.2002 No. 92. Therefore, some companies prefer to draw up a car rental agreement with an employee. And in order to avoid disputes over accounting for rental costs in expenses, it is necessary to collect package of documents confirming:

the fact of the lease. This is a lease agreement and an act of acceptance and transfer of a car;
fact of using a rented car in company activities and sub. 10 p. 1 art. 264, sub. 4 p. 1 art. 346.16 of the Tax Code of the Russian Federation; Letters of the Federal Tax Service for the city of Moscow dated August 17, 2012 No. 16-15 / [email protected]; Ministry of Finance dated December 22, 2011 No. 03-03-06 / 1/844. Draw up an order to appoint an employee responsible for the rented car, and collect documents confirming the service route he passed by his car;
amount of expenses, related to the operation of the car (fuels and lubricants, washing, parking), that is, you need to have checks, receipts, invoices, etc.

Car rental agreement

When renting a car with or without a driver, the contracts will differ. articles 633, 643 of the Civil Code of the Russian Federation.

If we only rent a car

In this case, the employee-lessor transfers his car to the employer for temporary possession and use, and any employee of the company will drive it. Art. 642 of the Civil Code of the Russian Federation. By the way, the employee-lessor himself can use the rented car when he needs the car to perform his labor functions. Let's say from his employment contract or job description it follows that the work is traveling. Therefore, even if the owner will always drive a car, you can conclude a vehicle rental agreement without a crew. Here are the terms of the contract that the accountant should pay attention to.

Agreement No. 14
rental of a vehicle without a crew

Moscow

Citizen Bobrov Polikarp Ivanovich, hereinafter referred to as the "Lessor", on the one hand, and the limited liability company "Dark Forest" represented by the General Director Petr Akimovich Volkov (acting on the basis of the charter), hereinafter referred to as the "Lessee", on the other hand, hereinafter collectively referred to as the "Parties", have entered into this rental agreement for a vehicle without a crew(hereinafter referred to as the Agreement) on the following:

1. The Subject of the Agreement

1.1. The Lessor transfers a vehicle (hereinafter referred to as the Car) belonging to the Lessor to the Lessee for temporary possession and use on the right of ownership (certificate of registration of the vehicle series 77 AB number 135542, issued by the traffic police of the South Administrative District of Moscow on 02/06/2014). You need to indicate on what basis the employee-lessor owns the car transferred to you:
<если> from the vehicle registration certificate it can be seen that the employee - car owner, then no other documents need to be attached to the lease agreement. Keep in mind, even if the car is registered in the name of the spouse of the lessor worker, but bought already in marriage, it is jointly owned by the spouses. Then you need to attach a marriage certificate;
<если> from the vehicle registration certificate it is clear that the employee is not the owner of the car, then it is better to attach to the contract a power of attorney issued by the owner, from which follows the possibility of renting out the trusted property for rent. The Pension Fund of the Russian Federation believes that if a car is not rented to you by its owner, then insurance premiums must be charged from the rental amount. But the courts don't agree. Decrees of the FAS ZSO dated 04/03/2013 No. A27-16823 / 2012; 15 ААС dated April 14, 2015 No. 15AP-1676/2015; 19 ААС dated 09.02.2015 No. А48-3348/2014

1.2. The car has the following characteristics:
- brand, model - Volkswagen Golf;
- register sign- A 341 AM 67 rus;
- an identification number(VIN) - WVWZZZ2KZ2W044335.

1.3. The car must be handed over in good condition, suitable for travel, along with a package of documents, which includes:
- vehicle registration certificate, series 77 AB, number 135542, issued by the traffic police of the Southern Administrative District of Moscow on 02/06/2014;
- OSAGO insurance policy, series ВВВ No. 035126453, issued on 02/07/2015 by OJSC Insurance and Co.

1.4. By agreement of the Parties estimated at 730,000 (seven hundred and thirty thousand) rubles. At such an agreed cost, you will reflect the rented car in accounting on an off-balance account 001

2. Rights and Obligations of the parties

2.1. The lessor undertakes:

2.1.1. Pay for the costs of maintaining the Car, its insurance, including in accordance with the OSAGO rules, as well as the costs arising in connection with its operation, including the purchase of fuels and lubricants (gasoline, etc.).

By law, such expenses must be borne by the tenant, but the contract can lay them on the landlord. Art. 646 of the Civil Code of the Russian Federation. Having written such a condition in the lease agreement Art. 646 of the Civil Code of the Russian Federation, you may not collect documents confirming expenses (in particular, cash receipts for the purchase of fuel and lubricants)

2.2. The tenant undertakes:

2.2.1. Transfer the rent to the Landlord in accordance with paragraphs. 4.1, 4.2 of the Agreement.

2.2.2. Carry out on your own:
- driving a car;
- its commercial and technical operation.

2.2.3. Maintain the Vehicle in working order. The tenant is required by law to carry out current and overhaul rented car, so you don’t need to write about it in the contract e Art. 644 of the Civil Code of the Russian Federation

But if you are ready to take on the costs of operating the car, then the obligations of the parties may look like this.

2. Rights and Obligations of the parties

2.1. The lessor undertakes:

2.1.1. Transfer to the Lessee no later than the 4th day of the month following the month of using the Car, documents confirming the costs that the Lessee is obliged to pay in accordance with clause 2.2.4 of this Agreement.

2.2. The tenant undertakes:

2.2.4. Pay the costs associated with the operation of the Car for the needs of the Lessee:
- on fuels and lubricants and other consumables and accessories;
- for car washing and dry cleaning of its interior;
- on paid parking car;
- for insurance, including in accordance with OSAGO rules. In order to avoid disputes with tax authorities on accounting for expenses in profit, it is better to indicate in more detail in the contract exactly what operating and insurance costs your company incurs

Depending on the distribution of expenses for the operation of the car in the lease agreement, the settlement procedure will be drawn up differently.

So, if the contract states that the lessor pays the cost of maintaining the car himself, then the employer-tenant will pay the employee only rent. You will not need any documents confirming the expenses for the operation of the car from the employee.

4. Payment procedure

4.1. The rent for the use of the Car is 50,000 (fifty thousand) rubles. per month.

4.2. The Lessee is obliged to pay rent for the Car on a monthly basis no later than the 5th day of the month following the month in which the Car was used by transferring the rental amount to the personal bank account of the Lessor.

But if the expenses are on the tenant, then such a settlement procedure can be provided.

4. Payment procedure

4.1. The rent for the use of the Car is 20,000 (twenty thousand) rubles. per month.

4.2. The Lessee is obliged to pay the rent for the Vehicle and the amount of expenses spent by the Lessor in connection with the operation of the Car, You can agree:
<или>
<или> monthly no later than the 5th day of the month following the month in which the Car was used, by transferring money to the personal bank account of the Lessor.

Or write it down like this.

4. Payment procedure

4.1. The rental fee for using the Car consists of:
- from the permanent part in the amount of 20,000 (twenty thousand) rubles. per month;
- from the variable part in the amount of the amount spent by the Lessor in connection with the operation of the Car.

4.2. The Lessee is obliged to pay the fixed part of the rent for the Car on a monthly basis no later than the 5th day of the month following the month in which the Car was used, by transferring the amount of the rent to the personal bank account of the Lessor.

4.3. The Lessee is obliged to pay the variable part of the rent along with the payment of wages for the month in which the vehicle was used. You can agree:
<или>about reimbursement of money already spent by the lessor on the operation of the car. For example, to issue in cash or transfer to an account;
<или>on the issuance of an advance to the employee upon his application, and at the end of the month - on the final settlement of the advance report with documents confirming the employee's expenses

If we rent a car with a driver

In this case, the employee must hand over the machine, operate it himself and service it. Art. 632 of the Civil Code of the Russian Federation.

Agreement No. 14
rental of a vehicle with a crew

Moscow

2.2. The tenant undertakes:

2.2.1. Transfer the rent to the Lessor in accordance with clause 4.1 of the Agreement.

2.2.2. Bear the cost of car insurance. By law, the car must be insured by the lessor. Art. 637 of the Civil Code of the Russian Federation. But the contract can provide for this obligation for the tenant

4. Payment procedure

4.1. The fee for using the car is
20,000 (twenty thousand) rubles. per month and adds up:
- from the rent for the use of the Car - 15,000 rubles;
- from remuneration for driving services - 5000 rubles. Crew lease payments are best broken down into two components. Otherwise, the inspectors from the funds will consider that insurance premiums must be withheld from the entire amount of the rent under the rental agreement with the crew as from remuneration for driver services. articles 634, 636 of the Civil Code of the Russian Federation; Resolution of the Federal Antimonopoly Service of the Russian Federation dated 15.01.2013 No. А65-16395/2012

The act of acceptance and transfer of the car

WARNING THE MANAGER

Owning transport even under a lease agreement, the organization must register with Rosprirodnadzor and pay a pollution fee Letter of Rosprirodnadzor No. SM-06-01-31/7167 dated 05.10.2010.

Upon receipt of a car under a rental agreement (with or without a crew), you need to draw up and sign an acceptance certificate with the employee. Its form is not established by law, so develop it yourself. It is necessary to check that the act lists and matches those specified in the lease agreement the main specifications of the transferred vehicle, by which it can be unmistakably identified (make and model, registration plate, identification number (VIN)).

The act can also describe the technical and external state vehicle handed over by the worker. For example, yes.

3. The vehicle has been inspected by the Lessee. The technical condition is satisfactory, the vehicle is technically sound.
External condition:
- available shallow scratch 10 cm long on the passenger side front door;
- on front bumper The car has some minor damage.
There are no other visible damages. Usually such a description is made so that later the lessor cannot demand compensation from the company for defects that were on his car before the transfer of the car to your use.

4. Odometer reading at vehicle handover: 42,524 km.

5. Fuel in the tank: gasoline AI 95 in the amount of 28 liters.

"Route" documents

From such documents, the regularity of using the car, the route of movement and the time of its use are visible. Therefore, with their help, you can confirm:

the fact of using the rented car in the activities of the company;
fuel expenses.

If you don't have transport company, then you can ask employees who use rental cars to fill out travel sheets according to "your" non-unified form. They can contain information both for 1 day, and for a week or a month. Letter of the Ministry of Finance dated November 30, 2012 No. 03-03-07/51.

To avoid disputes with inspectors from the PFR and the FSS, make sure that employees fully fill out waybills. Recall that the funds are trying to consider any payments under transport lease agreements as a hidden form of remuneration for their owners, on which insurance premiums must be charged. Decree of the FAS UO dated September 26, 2013 No. Ф09-9857 / 13. And the courts can take the side of the inspectors, charge additional fees and fine you for underestimating the base on them if, for example, you do not have waybills or they contain false information.

More to confirm the service route you can draw up a certificate or a report on the movement of vehicles according to the GPS-navigator and Letter of the Ministry of Finance of June 16, 2011 No. 03-03-06/1/354. In this document, indicate the characteristics of the car, the start and end time of movement, parking time, mileage in kilometers.

"Consumable" documents

If under the contract you are obliged to pay the employee the costs associated with the operation of the car, then, in addition to the "route" documents in Letters of the Ministry of Finance dated November 16, 2011 No. 03-03-06 / 1/763, dated October 13, 2011 No. 03-03-06 / 4/118, you will need documents confirming all expenses. For example, checks for the purchase of fuels and lubricants or washer fluid, for washing, parking or car insurance.

If you have agreed with an employee that his expenses for the operation of a leased car will be paid from the money given to him in advance on account, then in accounting you will do it like this:

If you agreed that the employee first spends his money on the operation of the machine, and you reimburse him at the end of the month, then in accounting you:

first take into account the costs of operating the car (Dt of account 10 “Materials” - Kt of account 71 “Settlements with accountable persons”);
then give the employee money from the cash desk or transfer it to his account (Dt account 71 “Settlements with accountable persons” - Kt account 50 “Cashier” (51 “Settlement accounts”)).

Personnel documents

With their help, you can, in particular, regulate who uses the rented car and for what purposes. For example, this could be order of the head of the company such content.

OOO "Dark Forest"

ORDER No. 8

Moscow

About fixing a rented car

In connection with the need to ensure the safety and intended use of the rented car in the activities of LLC "Dark Forest"

I ORDER:

1. Appoint the head of the supply department Belkin A.S. responsible for the maintenance and operation of the rented car The funds see payments under car rental agreements as a hidden form of remuneration for the lessor, from which insurance premiums must be paid. And the courts can support inspectors from funds if the company, in particular, does not appoint an employee who must drive a rented car. Decree of AS UO dated 07/09/2015 No. Ф09-3788 / 15. Therefore, it is better not to be too lazy to make an extra order so as not to argue with the funds, although the legislation does not provide for the obligation to issue such documents Volkswagen brands Golf, registration plate - A 341 AM 67 rus, identification number (VIN) - WVWZZZ2KZ2W044335.

2. Instruct the head of the supply department Belkin A.S.:
- draw up documents related to the maintenance and operation of the car assigned to it;
- transfer the specified documents to the accounting department no later than the 3rd day of the month following the settlement month.

CEO

P.A. Volkov

No. 212-FZ you do not need to pay, with the exception of the part that you allocate as a reward for driving a car when renting a car with a crew.

From the amount of expenses reimbursed to the employee related to the operation of the machine, personal income tax and insurance premiums are not paid. sub. "g" p. 2 h. 1 art. 9 of the Law of July 24, 2009 No. 212-FZ; articles 41, 209 of the Tax Code of the Russian Federation.

Car rental insurance premiumsare not accrued and not paid by the tenant only if a car is rented without a crew. If a car with a crew is rented, then you will definitely have to accrue and pay insurance premiums for OPS and OMS. The need to pay contributions to the OSS in case of injury is additionally discussed in the contract.

Vehicle rental agreement

If you want to take a car for temporary use, then in order to avoid any consequences, you must choose the right car and draw up a vehicle rental agreement, specifying all the obligations of the parties in it. The interaction between the lessor and the lessee under vehicle lease agreements is regulated by paragraph 3 of Ch. 34 of the Civil Code of the Russian Federation. A vehicle rental agreement between a legal entity and an individual is concluded in a simple written form.

The vehicle rental agreement usually specifies:

make and model of the car, VIN, mileage;
lease term (beginning and end);
rights and obligations of the parties;
the amount, terms and procedure for paying the rent;
the procedure for transferring the car (place of transfer and place of return), the procedure and terms of payment;
presence or absence of collateral;
the responsibility of the parties;
grounds and procedure for termination of the contract;
addresses, details of the parties.

An act of acceptance and transfer of the vehicle must be attached to the vehicle lease agreement. In addition to the vehicle lease agreement, the tenant needs to transfer the documents for the car: Title, vehicle registration certificate, OSAGO policy, if available, a CASCO policy.

There are 2 types of vehicle lease agreements: with a crew and without a crew.

Renting a car without a crew from an individual

The conditions for the transfer of a car without the services of a crew are specified in Art. 642-649 Civil Code. In accordance with the terms of the car rental agreement without a crew, individual the lessor receives a remuneration from the tenant, from which the legal entity renting the car must withhold personal income tax.

At the same time, the tenant does not have an obligation to withhold insurance fees from an individual due to the fact that the subject of a vehicle lease agreement is the transfer of the property of an individual for use, and not the provision of services or work.

Such a type of service as the transfer of a car for rent (as well as any other property, except for property rights to copyrighted works, etc.), is not an object for withholding insurance premiums (clause 4, article 420 of the Tax Code of the Russian Federation).

A similar opinion that insurance premiums are not withheld from the rent for a car from an individual lessor was expressed in the letter of the Ministry of Health dated 12.03.2010 No. 550-19.

Car rental with driver

If the car is rented with a crew, i.e. if the owner of the car intends to provide his services as a driver and a mechanic who monitors the good condition of the vehicle, then the situation with the deduction of insurance premiums is different. The conditions for the transfer of a car for rent with related services of this kind are regulated by Art. 632-641 of the Civil Code.

Due to the fact that the owner of the car, along with the transfer of property for rent, also offers his services under a civil law contract, contributions from these services must be withheld. We are talking about that part of the amount paid to an individual under a car rental agreement with a crew, which goes towards payment for his work.

It would be more expedient to divide the services for renting a car directly and the “labor service” of its owner in a vehicle lease agreement by allocating these two amounts. Such a division of car rental services with a crew into 2 parts is not regulated by civil law, but it is advisable to do so in order to avoid disputes with inspectors.

Since such a lease agreement contains income for the work of an individual, the inspectors will consider the amount of contributions from the entire amount of the agreement, unless the amount of payment for the work of the driver of the car, who is also his lessor, is allocated separately.

If these 2 amounts are not divided in the contract, but accruals are made from an amount of a smaller volume than rent, stipulated by the treaty, then during the check, with a high degree of probability, additional accrual of insurance premiums will be made.

To resolve the conflict with the inspectors, you will have to go to court. At the same time, it should be borne in mind that the vast majority of courts agree with taxpayers that additional assessment of contributions is illegal, and the requirement of inspectors to separate these 2 amounts in the contract is unreasonable, since there is no such requirement in the Civil Code of the Russian Federation. The following court decisions can serve as an example of this: 3 of the Arbitration Court of Appeal dated April 26, 2013 No. 03AP-121/12, FAS of the Volga District dated January 15, 2013 No. F06-10012 / 12.

As for what insurance payments are charged at the conclusion of such an agreement, everything is quite simple here. So, from the income of the lessor, who also provides services for driving a vehicle and monitors it technical condition, will be in without fail contributions to the OPS and OMS are accrued.

But social insurance contributions in the event of accidents will be withheld only when the condition for their deduction is specified in the vehicle rental agreement (clause 1, article 20.1 of the law “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases” dated 24.07. 1998 No. 125-FZ).

Car rental accounting entries

A legal entity tenant will need to display the operation of renting a car with a crew in accounting. For this, the following wiring is useful:

Dt 26 Kt 76 - car rental costs;
Dt 26 Kt 69 (sub-account of settlements for the OPS) - accrual of contributions to the OPS from the amount of payment for car management and maintenance services;
Dt 26 Kt 69 (sub-account of settlements for compulsory medical insurance) - accrual of contributions for compulsory medical insurance from the amount of payment for car management and maintenance services;
Dt 76 Kt 68 (subaccount of personal income tax settlements) - personal income tax withheld from the total amount of the fee for renting a car with a crew;
Dt 76 Kt 51 - payment was made to the lessor under the lease agreement minus personal income tax;
Dt 69 (sub-account for settlements under the OPS) Kt 51 - contributions to the OPS were transferred;
Dt 69 (sub-account of settlements for compulsory medical insurance) Kt 51 - contributions to compulsory medical insurance were transferred;
Dt 68 (subaccount for personal income tax settlements) Kt51 - personal income tax paid.

How to avoid paying insurance premiums?

There are several ways to avoid paying insurance premiums. The most common is the registration of labor relations with an employee who has a car, for which a lease agreement is subsequently drawn up. That is, employers in advance, when placing job advertisements, indicate such a condition as the presence of a car. This condition assumes that the activity of the new employee will be associated with traveling, for which he will need a car.

Also, a car can be rented from an employee already working under an employment contract if such a need arises. Thus, only a car rental agreement without a crew is concluded, which means that under such an agreement there will be no deductions from insurance premiums. As for the withholding of insurance premiums from the salary of an employee who acts as a lessor and drives the same car, they should be withheld anyway.

The warning contained in paragraph 2 of Art. 635 of the Civil Code of the Russian Federation, regarding the fact that crew members must be employed by the lessor, refers to cases where the lessor hires third parties to manage and maintain the rented car. If he himself performs these functions, then this warning does not apply to him, because he cannot formalize an employment relationship with himself.

Another way to avoid paying insurance premiums is not to conclude a lease agreement, but to compensate the employee's expenses. So, if an employee needed to use a car (whether his own or not) to perform his job duties, then the employer compensates him for these costs.

At the same time, an important condition is the documentary justification of the costs incurred, because the amount of compensation is not subject to personal income tax, and contributions are not withheld from it (letters of the Ministry of Finance of December 31, 2010 No. 03-04-06 / 6-327, the Ministry of Labor of July 25, 2014 No. 17-3 /В-347), therefore, the fiscal authorities, when conducting inspections Special attention apply to such cases.

Vehicle insurance

The obligation to insure auto liability to third parties for damage that may be caused in connection with the operation of the car (OSAGO) lies with the lessor. This condition is spelled out in Art. 637 of the Civil Code of the Russian Federation, adjusted for the fact that a different procedure may be specified in the lease agreement.

This means that, by default, the cost of insurance for a rental car is borne by the owner of the car, who is the lessor in this transaction. In turn, if the insurance is paid by the tenant under the terms of the contract, this will allow him to reduce taxable income in accordance with Art. 263 of the Tax Code of the Russian Federation.

For information on the extent to which car insurance costs will be taken into expenses, read the article. "Standards provided for by the Tax Code of the Russian Federation" .

Results

Vehicle rental agreements are divided into 2 types: a car is provided with and without a crew. The legal nature of these 2 types of vehicle lease agreement is different, since when renting a car with a crew, 2 types of legal relations arise: its maintenance.

Due to the presence of legal relations related to the performance of labor duties, the tenant should pay insurance premiums. At the same time, insurance premiums for OPS and MHI must be withheld without fail, but from the amount that goes to pay the driver (crew) of the vehicle. Insurance premiums for OSS for injuries are paid only if this is expressly mentioned in the lease agreement.

Accrual of insurance premiums under a vehicle lease agreement without a crew is not carried out, because there is no object of taxation of contributions for compulsory insurance.

With regard to the payment of insurance premiums in insurance company(OSAGO - mandatory, CASCO - optional), then by default these payments are made by the lessor. However, the contract can provide for the payment of such payments by the tenant, if this does not contradict the law.

Vehicle rental agreement

The vehicle rental agreement usually specifies:

make and model of the car, VIN, mileage;
lease term (beginning and end);
rights and obligations of the parties;
the amount, terms and procedure for paying the rent;
the procedure for transferring the car (place of transfer and place of return), the procedure and terms of payment;
presence or absence of collateral;
the responsibility of the parties;
grounds and procedure for termination of the contract;
addresses, details of the parties.

There are 2 types of vehicle lease agreements: with a crew and without a crew.

Renting a car without a crew from an individual

The conditions for the transfer of a car without the services of a crew are specified in Art. 642-649 of the Civil Code. In accordance with the terms of the contract for renting a car without a crew from an individual, the lessor receives a fee from the lessee, from which the legal entity renting the car must withhold personal income tax.

A similar opinion that insurance premiums are not withheld from the rent for a car from an individual lessor was expressed in the letter of the Ministry of Health dated 12.03.2010 No. 550-19.

Car rental with driver

If these 2 amounts are not divided in the contract, but accruals are made from an amount smaller than the rent stipulated by the contract, then during the check, with a high degree of probability, additional insurance premiums will be charged.

As for what insurance payments are charged at the conclusion of such an agreement, everything is quite simple here. So, from the income of the lessor, who also provides services for driving a vehicle and monitors its technical condition, contributions to the OPS and OMS will be mandatory.

Car rental accounting entries

A legal entity tenant will need to display the operation of renting a car with a crew in accounting. For this, the following wiring is useful:

Dt 26 Kt 76 - car rental costs;
Dt 26 Kt 69 (sub-account of settlements for the OPS) - accrual of contributions to the OPS from the amount of payment for car management and maintenance services;
Dt 26 Kt 69 (sub-account of settlements for compulsory medical insurance) - accrual of contributions for compulsory medical insurance from the amount of payment for car management and maintenance services;
Dt 76 Kt 68 (subaccount of personal income tax settlements) - personal income tax withheld from the total amount of the fee for renting a car with a crew;
Dt 76 Kt 51 - payment was made to the lessor under the lease agreement minus personal income tax;
Dt 69 (sub-account for settlements under the OPS) Kt 51 - contributions to the OPS were transferred;
Dt 69 (sub-account of settlements for compulsory medical insurance) Kt 51 - contributions to compulsory medical insurance were transferred;
Dt 68 (subaccount for personal income tax settlements) Kt51 - personal income tax paid.

How to avoid paying insurance premiums?

At the same time, an important condition is the documentary justification of the costs incurred, because the amount of compensation is not subject to personal income tax, and contributions are not withheld from it (letters of the Ministry of Finance of December 31, 2010 No. 03-04-06 / 6-327, the Ministry of Labor of July 25, 2014 No. 17-3 /B-347), so the fiscal authorities pay special attention to such cases when conducting inspections.

Vehicle insurance

For information on the extent to which car insurance costs will be taken into expenses, read the article. "Standards provided for by the Tax Code of the Russian Federation" .

Results

Accrual of insurance premiums under a vehicle lease agreement without a crew is not carried out, because there is no object of taxation of contributions for compulsory insurance.

As for the payment of insurance payments to the insurance company (OSAGO - mandatory, CASCO - optional), then by default these payments are made by the lessor. However, the contract can provide for the payment of such payments by the tenant, if this does not contradict the law.