Use of corporate cards in payments of a legal entity. Corporate card: who needs it and why. Use of corporate cards

————————————————————————— ¦ 3. Procedure for using corporate bank cards ¦ ¦ ¦ ¦ 3.1. A corporate bank card is intended for employees to pay for travel and business expenses of the company. ¦ ¦ 3.2. A corporate bank card is issued in accordance with the order of the head of the company. ¦ ¦ 3.3. Corporate cards for business expenses are issued only to authorized employees with whom an agreement on full financial responsibility has been concluded. ¦ ¦ The employee to whom the card was issued gets the opportunity to manage ¦ ¦ money in a special card account of the company. The funds on the corporate card belong to the company. ¦ ¦ 3.4. The list of employees in whose name corporate cards are issued is given in Appendix No. 1. ¦ ¦ 3.5. The list of positions, the filling of which gives the right to use “unnamed corporate cards and manage funds” of the company, is given in Appendix No. 2 (sample on p. 91). ¦ ¦ 3.6. To receive a card, an employee must write an application for the issuance of a corporate card addressed to the head of the company. ¦ ¦ 3.7. Accounting for the acceptance and issuance of cards is kept in the corporate card accounting journal (Appendix No. 3). ¦ ¦ 3.8. The corporate card holder is responsible for the safety of the corporate bank card, as well as for spending funds on it within the established spending limits. ¦ ¦ The holder is obliged to immediately report the loss or theft of a corporate bank card to the credit institution that issued the card in order to block transactions. If, due to the fault of the cardholder, the account is not blocked in a timely manner, the amount of damage caused is recovered from the cardholder. ¦ ¦ 3.9. Information about the card PIN code is confidential information. Cardholders do not have the right to disclose this information to any third parties.

Using corporate bank cards

¦ ¦ 3.10. The basis for using a corporate bank card is an order to send an employee, an internal memo or an approved estimate of the company's business expenses. ¦ ¦ 3.11. The card holder can carry out operations on the card only within the limit established for the card under the agreement with the issuing bank. ¦ ¦ 3.12. When purchasing office supplies, normative and reference literature and paying other business expenses, the size of a one-time payment using a corporate card cannot exceed 50,000 rubles. under one agreement (account). ¦ ¦ 3.13. The limit for cash withdrawals in the Russian Federation is set at 100,000 rubles. in a day. Withdrawing foreign currency in cash on the territory of the Russian Federation is not permitted. ¦ ¦ 3.14. The limit for cash withdrawals outside the territory of the Russian Federation is set in an amount equivalent to 100,000 rubles. in a day. ¦ ¦ 3.15. Outside the territory of the Russian Federation, corporate cards may only be used to pay for travel and entertainment expenses. Payment by corporate card for business expenses outside the Russian Federation is not allowed. Amounts spent for these purposes are not accepted for reimbursement; they are withheld from the salary of the employee who violated this clause. ¦ ¦ 3.16. Employees whose work involves constant business trips have the right not to hand over their corporate card for three months. For other employees, the period is determined individually, but not more than one month. ¦ ¦ 3.17. An advance report on funds used through a corporate bank card is submitted in the manner and within the time limits provided for in clauses 2.2 and 2.3 of these Regulations. ¦ ¦ 3.18. In the absence of documents confirming the intended use of a corporate bank card, collection from the guilty employee of the amount used for other purposes is carried out in accordance with Art. Art. 238, 241 and 248 of the Labor Code of the Russian Federation. ¦ ¦ 3.19. The employee must return the amount spent for other purposes to the company's cash desk within 10 working days from the date of approval of the advance report. Otherwise, it will be deducted from your salary. ¦ ——————————————————————————

Source - "Salary", 2014, No. 4

Home — Articles

Opening a corporate plastic card

Resolve issues related to card registration

The card is issued after the corresponding agreement has been signed with the bank. However, before going to the bank, decide on the following important points.

How many cards do you need and for whom should you issue them?

A corporate card can only be personal. That is, only one employee of the company can use the card. The person for whom this card is issued. If an employee transfers the card to another, he himself will still be responsible for any abuse of the card. Therefore, if it is necessary for several people to have access to the company’s money using a card, an individual “plastic” card is issued for each.

To which account should it be issued?

The bank can issue a card for the current account. Then the card holder will actually have access to all the company’s funds. This is unsafe if the card, for example, is issued to an ordinary employee. Although, of course, a limit may be set on the card, but still... Therefore, many resort to another option - the card is issued to a special card account. You can transfer money to it in the amount that is needed. Thus, the funds that need to be issued for reporting will be separated from the company’s main money.

There are nuances. A corporate card can be issued to a company's current account. But it’s more convenient to use a specially opened card account.

Please note that the card can be opened not only for a ruble account, but also for a foreign currency account. For example, for cases when employees go on a business trip abroad and pay expenses there in foreign currency. Although, it is true, there is no need to have a foreign currency account specifically to pay expenses abroad - after all, you can always pay with a ruble corporate card. There will only be additional costs for conversion (clause

Regulations on corporate cards sample

2.6 Regulations of the Bank of Russia dated December 24, 2004 N 266-P).

How will it be replenished?

A corporate card can be a payment (debit) or credit card. Payments can be made using a debit card if the account to which the card is linked has cash. With a credit card, it is not necessary to have funds in your account. The bank itself will provide the required amount. Of course, for a fee and within the agreed limit. And then your company will repay the debt to the bank.
Keep in mind that not all banks offer different types of corporate cards. So, for example, some provide both credit and debit cards, while others provide only debit cards. Therefore, it is better to clarify this point in advance, and then contact the bank. He himself will determine the list of documents that will need to be completed. In any case, you will be required to submit an application, and in it you will indicate those employees in whose name the cards should be issued.

An important point. A corporate card is issued for a specific employee. To do this, an application is submitted to the bank indicating his full name.

When signing an agreement, pay attention to the terms of use of the card offered by the bank. Thus, banks often set a limit on the amount that can be withdrawn from the card during the day. As well as commission for cash withdrawals. It’s important to find out all this right away so you can plan your spending.
Let us note one more point. To activate a card, you often need to transfer a certain amount of money to your account, especially if we're talking about about a special card account. The transferred money is used to cover the costs of issuing and servicing the card.

Notify tax authorities and funds about the opening of a special card account

If your corporate cards are linked to an existing current account, you do not need to inform anyone about their opening. It’s another matter when the card was issued with the opening of a special card account or it was necessary to open a new current account. Then you must notify the tax authorities about this and off-budget funds. This must be done within seven working days after opening (clause 1, clause 2, article 23 of the Tax Code of the Russian Federation, clause 1, clause 3, article 28 of the Federal Law of July 24, 2009 N 212-FZ).

Memo. The tax office and extra-budgetary funds must be notified of the opening of a special card account within seven working days.

Submit your report to the tax office using Form N S-09-1, given in Order of the Federal Tax Service of Russia dated 06/09/2011 N ММВ-7-6/362@. In the FSS of the Russian Federation - in the form approved by Order of the FSS of the Russian Federation dated April 12, 2011 N 67. And in the Pension Fund of the Russian Federation - in the form that you will find on the official website of the fund (www.pfrf.ru). To do this, enter the request “Message about opening an account” in the search bar on the main page of the site. You will see a link where you can download the required form.

Write down the procedure for working with corporate cards in an internal document

When the cards are received and accounted for, you can issue them to the employees for whom they were issued. But first, write down the procedure for issuing and using cards in a separate regulation and approve it as an internal document by order of the manager. Then familiarize all employees with it and sign it. In particular, it is advisable to provide for the following points in the regulation.

What expenses can be paid by card?

Indicate what expenses the card is intended to pay for. These may be costs associated with the business trip of employees, entertainment, as well as business expenses (clause 2.5 of the Bank of Russia Regulations dated December 24, 2004 N 266-P).

In what order are cards issued to an employee?

You can issue the card to an employee once, and he will use it as needed while working for your organization. Or you can issue a card only for the duration of specific tasks issued by order of the manager.
In any case, create a special register in which you will record the issuance of cards and their return. In the register, provide the following fields:

card number and full name employee - card holder;
date of issue of the card to the employee;
signature of the employee when receiving the card;
date of return of the card by the employee;
signature of the person responsible for maintaining the register when the card is returned by the employee.

Advice. Keep a journal or record of issue corporate cards employees. The document records the issuance of cards and their return.

Such control over the movement of cards is necessary to prevent cases of their loss or theft.

How to use the card

Make it clear that the card must be used directly by the employee. And it cannot be transferred to third parties.
Consider what is the basis for using the card. For example, an order from a manager to complete an official task. It is advisable to indicate in the order specific types of expenses and their allowable amount.
Whenever using a card - withdrawing cash or making payments on it - the employee must receive documents confirming the expenses incurred and keep them for reporting (checks, invoices, travel tickets, receipts, invoices, etc.).

How to report to employees

The employee reports the money spent to the accounting department by submitting an advance report and documents confirming the expenses incurred. Also indicate the deadline for submitting the advance report in the regulations. The law does not establish any time frames for non-cash payments, so you can focus on the time limits established when working with cash. Namely, the accountable person is obliged to report for the funds spent within three days after the expiration of the period for which the money was issued for reporting, or from the moment of going to work (paragraph 2, clause 4.4 of the Regulations on the procedure for maintaining cash transactions, approved by the Bank of Russia dated October 12, 2011 N 373-P, hereinafter referred to as Regulation N 373-P). The report must be approved by the head of the organization.

Record every fact of using the card in your records.

The issuance of a corporate card to an employee does not entail any accounting entry. You only record this operation in the corporate card accounting journal. But if an employee paid with a card or withdrew cash from it, then this circumstance must already be reflected in the accounting accounts. The transactions depend on which account the corporate card is linked to. If it’s a settlement account, then reflect any spending from the card based on the bank statement with the following posting:

Debit 71 Credit 51

money was issued to the employee against a statement from the current account.

And if the card is opened to a special card account, the entry will be like this:

Debit 71 Credit 55

money was issued to the employee on account from a special card account.

In both cases, the basis will be a bank statement.
Please note: bank statements may not arrive to you every day. In this case, you can quickly learn from employees about withdrawing money from the card. After all, they must save and attach to the advance report not only primary accounting documents, but also ATM and terminal receipts for the issuance (withdrawal) of money. If you find yourself in such a situation, record the issuance of money against the report using account 57 “Transfers in transit.” That is, based on the advance report, make the following entry:

Debit 71 Credit 57

And after receiving the statement, write off the funds from the account to which the card is linked:

Debit 57 Credit 51 (52, 55)

debit of funds from the account is reflected.

Write off the debt from the accountable person based on the advance report approved by the manager. We repeat that the report must be accompanied by documents confirming the expenses incurred. Depending on the type of expenses, select the desired debit account, and the corresponding account will always be account 71 “Settlements with accountable persons”. The entry will be as follows:

Debit 20 (08, 23, 26, 44, 91) Credit 71

expenses paid by the accountable are reflected.

Essence of the question. Write off the money spent on the card to the debit of account 71 based on bank statements. And after the employee submits an advance report, you will cover his debt to the organization.

Write down the amounts of expenses determined on the basis of the advance report in column 5 of section. I book of accounting for income and expenses, if you apply the simplified tax system with the object of taxation “income minus expenses”. And the type of costs paid by the employee is named in the list given in paragraph 1 of Art. 346.16 Tax Code of the Russian Federation.
At the same time, do not forget about the write-off rules established for specific types of expenses. So, for example, if the accountant purchased a fixed asset, then include the spent amount in expenses from the moment the facility was put into operation, distributing the amount quarterly until the end of the year (clause 1 and paragraph 8, clause 3, clause 3, Article 346.16, clause 4 Clause 2 of Article 346.17 of the Tax Code of the Russian Federation).
If an employee withdrew money from the card and did not spend it completely, credit the balance to the cash register by filling out a cash receipt order. In accounting, reflect the transaction by posting:

Debit 50 Credit 71

the balance of unspent cash withdrawn from the card by the reporting employee is entered into the cash register.

Example. Using a corporate card
LLC "Persona", which uses the simplified tax system with the object "income minus expenses", in August 2013 issued a corporate card for its employee O.N. Galkina. The card was issued with the opening of a special card account. On August 30, the account was replenished in the amount of 30,000 rubles. The accountant reflected this transaction based on the bank statement with the following posting:

Debit 55 Credit 51

— 30,000 rub. — money is transferred to the corporate card.

In September 2013, by order of the head of the organization O.N. Galkin is tasked with purchasing stationery for the organization. To pay these expenses, on September 9, the employee received a corporate bank card. A record of the card issuance was made in the corporate card register.
September 10 O.N. Galkin withdrew 5,000 rubles from the corporate card. With this amount he purchased office supplies.
The employee reported on the purchase on September 11, submitting an advance report and accounting documents confirming the purchase to the accounting department. On the same date, the report was approved by the manager.
On September 10, based on the bank statement, the accountant created the following entry:

Debit 71 Credit 55

— 5000 rub. — money was issued on account by non-cash method to a corporate card.

Debit 10 Credit 71

— 5000 rub. — stationery purchased by the employee was capitalized.

Also on September 11, the amount of expenses in the amount of 5,000 rubles. The accountant wrote down section 5 in column. I book of accounting of income and expenses based on paragraphs. 17 clause 1 art. 346.16 Tax Code of the Russian Federation.
On the day of approval of the advance report O.N. Galkin returned the corporate card. This fact The accountant reflected in the corporate card accounting journal.

Nuances that require special attention. Money withdrawn from a corporate card is considered funds issued on account. For each expense of funds on the card, the employee must report by submitting an advance report to the accounting department. Documents confirming the expenses incurred must be attached to the report.
Issuing a corporate card to an employee does not in itself constitute grounds for an accounting entry. The accountant makes entries only when funds flow through the card.
To control the movement of corporate cards, maintain a special card register. It can be called a journal or statement.

What documents need to be drawn up if money is issued through a corporate card for reporting?

Marina Marchuk, tax consultant

Does the manager need to issue an order to issue money on account for each use of the card??
Clause 4.4 of Regulation N 373-P states that only to receive cash, an accountable person needs to fill out an application. And the manager, in turn, indicates on this statement the amount and reporting period. Regulation No. 373-P says nothing about non-cash transfers of accountable amounts, including to a corporate bank card. This means that the director does not need to endorse an employee’s application each time if the money for the report is transferred to the card. In practice, the amount of the report is regulated by a limit. This can be either a card limit or a spending limit specified in the company’s internal documents.
What about the statement of the accountable person? It is also only necessary when issuing cash.?
Exactly. And if you use a card, that is, you issue money against a report in a non-cash manner, you can do without statements from employees. Corporate cards are precisely designed to minimize the amount of documentation and simplify the procedure for settlements with accountants.
Do I need a manager’s order for each card issuance??
When issuing a corporate card, such an order is necessary, but in the future, the issuance of the card to the employee and its return are regulated by the norms of the local act. For example, the regulations on corporate cards. In this document, it is advisable to resolve this issue in the most convenient way in accordance with the specifics of the company.
Is an order from the manager required to replenish a special card account??
I think this is also an optional requirement, since when making a non-cash transfer, the manager must certainly sign the payment order. That is, document your order to pay funds for the specified purpose. Accordingly, an order to replenish the account in this case will be unnecessary.
Can an accountant complete a new task with payment by card without filing an advance report for the previous task?
In practice this may be acceptable. After all, there is only a ban on issuing cash on account to a person who has not accounted for a previously issued advance. This is stated in the already mentioned paragraph 4.4 of Regulations N 373-P. However, this requirement does not apply to payments using corporate cards. In addition, no sanctions are provided for its violation. This is confirmed, for example, by Resolution of the Ninth Arbitration Court of Appeal dated May 13, 2013 N 09AP-10884/2013.
A corporate card is issued for a specific employee. What happens if you give it to someone else??
The person to whom it is issued will still be responsible for any abuse of the card.
Should an accountable person paying by card comply with the payment limit of 100,000 rubles? in accordance with clause 1 of Bank of Russia Directive No. 1843-U dated June 20, 2007?
No, this is not necessary, because the limit is set only for cash payments, and when using a corporate card, payments are made by non-cash method.

November 2013

Approximate regulations on the procedure for using corporate bank cards

I APPROVED Name of the organization ________________________________ REGULATIONS Name of the position of the head of the organization __________ N _____ _________ _____________________ Signature Explanation of signature __________________ ________________________________ Place of preparation date On the procedure for using corporate bank cards

1. Information about the PIN code of the corporate card is confidential information. Cardholders do not have the right to disclose this information to any third parties.

Corporate card: how to issue and use it correctly

A report on the targeted expenditure of funds on a corporate bank card is submitted to the organization’s accounting department:

- when using a corporate card exclusively for receiving cash - no later than 3 working days after the expiration of the period for which they were issued, and when issuing a card to pay for travel expenses - no later than 3 working days from the date of return from a business trip, excluding the day of arrival (for employees of the organization's divisions located in populated areas outside the location of the organization submitting the report to the organization’s accounting department - no later than 5 working days);

- when using a corporate card for non-cash payment of expenses - no later than 15 working days from the date of payment in non-cash form, excluding the day of payment, or when making payment partially in non-cash form, partially in cash, excluding the day of payment.

In addition to documents confirming expenses, reports must be accompanied by receipts confirming payment by card.

3. If there are no documents confirming the intended use of funds, or if the director has not approved the advance report, then the amounts written off from the corporate card will be collected from the cardholder and will be deducted from his wages.

4. The list of employees in whose name corporate cards are issued is given in Appendix No. 1.

5. The issuance and return of cards is kept in the corporate cards register in the form according to Appendix No. 2.

6. In the event of loss or theft of a corporate bank card, the card holder is obliged to immediately notify the bank that issued the card to block transactions on it. If, due to the fault of the cardholder, the account is not blocked in a timely manner, the amount of damage caused is recovered from the cardholder.

Appendix No. 1
to position from _______ N __

List of employees ______________________________ (name of organization) in whose name corporate bank cards are issued —————————————————————————— ¦N ¦ Full name. ¦ Passport data ¦Card type¦ Card number ¦ ¦n/p¦ employee ¦(number, by whom and when issued)¦ ¦ ¦ +—+—————-+—————————+— ——+—————+ ¦1 ¦ ¦ ¦ ¦ ¦ +—+—————-+—————————+———+—————+ ¦2 ¦ ¦ ¦ ¦ ¦ +—+—————-+—————————+———+—————+ ¦3 ¦ ¦ ¦ ¦ ¦ —-+—————-+ —————————+———+—————-

Appendix No. 2
to position from _______ N __

Corporate card accounting journal ___________________________ (name of organization) —————————————————————————— ¦Number ¦F.I.O. ¦The period for which¦Date ¦Signature ¦Date ¦Signature ¦ ¦of the card ¦holder ¦the card was issued ¦issuing ¦the holder¦delivery of the ¦holder¦ ¦ ¦card ¦employee ¦card ¦ ¦card ¦ ¦ +———+——— -+—————-+——-+———+———+———+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +———+———-+—————-+ ——-+———+———+———+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +———+———-+—————-+——-+———+— ——+———+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ———+———-+—————-+——-+———+———+———-

The use of corporate cards as a means of making payments is becoming increasingly popular. This is due to the fact that such cards are a reliable and convenient way to pay expenses related to economic activity organizations, primarily travel and representative organizations. What does the process of issuing corporate cards look like in practice? What documents can be used to confirm the expenses incurred? Which authorities should I notify about the opening of a special bank account?

What is a corporate bank card?

A corporate card, like any other plastic bank card, is a personal means of payment intended for paying for goods or services, as well as for receiving cash at ATMs and banks.
The procedure for circulation of bank cards on the territory of the Russian Federation is regulated by the Regulations on the issuance of bank cards and on transactions performed using payment cards, approved by the Bank of Russia on December 24, 2004 N 266-P. It should be noted that a number of amendments were made to the text of this Regulation N 266-P by Instructions N 2862-U, which will come into force on July 1, 2013 (Instructions of the Bank of Russia dated 08/10/2012 N 2862-U “On Amendments to the Regulations Bank of Russia dated December 24, 2004 N 266-P “On the issue of bank cards and on transactions performed using payment cards” registered with the Ministry of Justice on November 21, 2012 N 25863).

Taking into account the amendments made to clause 1.5 of Regulation N 266-P, it is established that a credit institution has the right to issue bank cards of the following types: payment (debit) cards, credit cards and prepaid cards, the holders of which are individuals, including those authorized by legal entities, individual entrepreneurs.
A distinctive feature of a corporate card is that the person in whose name it is issued must be an employee of the organization who has entered into an agreement to issue such a card, while the employee receives full access to one of the accounts legal entity, that is, manages the organization’s funds.
An individual spending limit can be set for each card. You can set both permanent and temporary limits for spending funds on cards, specifying any period of time. In addition, when using corporate cards, you can set limits on different categories of spending: cash and non-cash payments, transactions abroad, etc.

Typically, when using corporate cards, a number of requirements and restrictions are established:

It is not allowed to credit funds to a special card account by non-cash transfer of funds from the accounts of third parties;
Personal expenses using corporate cards are prohibited, since all transactions carried out are reflected in the organization’s account;
Since funds withdrawn from such a card are considered funds issued on account, appropriate reporting is required. The bank has the right to request primary documents for all transactions made using corporate cards (accommodation invoices, transport tickets, receipts, checks and other documents enclosing original receipts from electronic terminals, ATMs, as well as business trip reports if funds are debited from the account for travel expenses);
in accordance with the requirements of the currency legislation of the Russian Federation, when carrying out transactions in foreign currency using cards, including when making cross-border payments, the organization is obliged to submit to the bank, within ten working days from the date of the transaction, a documentary justification for its completion, including a report on expenses with the attachment of settlement documents for each such operation.

What are the main advantages of working with corporate cards?

We can name a number of advantages of using corporate cards both for the organization and for the employees for whom they are issued:

saving time, since there is no need to contact the bank to prepare documents for receiving cash from the account or depositing it into the account. Receiving money is possible at any time, both at an ATM and at the cash desk of a bank, and not necessarily the one in which the account is opened. Cash can also be deposited into an organization's account through an ATM. In addition, cards of major payment systems are accepted at most retail and service outlets, ATMs and banks in the world. The work of not only cash services, but also accounting workers is simplified, since there is no need to issue advances for travel expenses and track the return of accountable cash that was not spent on a business trip;
reducing costs and minimizing risks associated with receiving, transporting and storing cash;
simplifying the accounting and control of employee expenses by opening a special card account, which allows you to account for transactions on all corporate cards of the enterprise (or several special card accounts for accounting for transactions separately for each card or group of cards);
automatic conversion of ruble funds into foreign currency when paying for services abroad.

Is it necessary to issue corporate cards to issue employees money in a non-cash form, or can you use “salary” cards?

This question often arises among employers who have implemented “salary” projects in their organizations. Let us recall that earlier in Letter No. 14-27/513 dated December 24, 2008, the Bank of Russia indicated that there are restrictions on the list of transactions performed by individuals using bank cards, in accordance with the provisions of the current legislation of the Russian Federation. At the same time, representatives of the Bank of Russia confirmed that the issue of the admissibility of reimbursement of expenses associated with business trips by transferring them to the bank accounts of individual employees opened for transactions using bank cards is within the scope of application of labor legislation. So, according to Art. 168 of the Labor Code of the Russian Federation, the procedure and amount of reimbursement of expenses related to business trips are determined by a collective agreement or local regulations.

As for the financial department, it does not object to the use of “salary” cards for settlements with accountable persons. In Letter dated 05.10.2012 N 14-03-03/728, the Ministry of Finance noted that in connection with the use of modern banking and other payment technologies, instead of issuing cash, non-cash payments are being introduced to accounts opened for these employees for payments using bank debit cards, issued by credit institutions, including within the framework of “salary” projects.

According to department officials, it is advisable to extend the scope of application of settlement (debit) bank cards (in addition to settlements for wages within the framework of “salary” projects) to settlements with accountable persons. The advantages of this form of payment, such as non-cash settlements with accountable persons using settlement (debit) bank cards, are increasing the efficiency of payment processes and automating the reconciliation of settlements and control over the receipt (credit) of funds and their use.

The rules for organizing and maintaining accounting records with accountable persons may include provisions providing for settlements with them both in cash and non-cash. As an example, financiers cited the practice used in their department: as part of the implementation accounting policy and taking into account the provisions of the collective agreement, the Ministry of Finance issues funds on account for travel expenses in a non-cash manner upon application of the accountable person containing the details necessary for transfer to the account of an employee of the Ministry of Finance opened with a credit institution during a business trip:

on the territory of the Russian Federation - in the currency of the Russian Federation (in rubles) using bank cards used as part of the “salary” project;
in the territory foreign countries- in US dollars using bank currency cards issued by credit institutions specified in the collective agreement of the Ministry of Finance.

What is the procedure for obtaining corporate cards?

By general rule To implement the "Corporate Card" project, the organization must, in addition to the existing bank account, open a second one specifically for payments using corporate cards. To do this you need:

write an application to open an account;
draw up a sample signature card;
sign a bank account agreement for settlements of transactions using corporate cards;
draw up an additional agreement for direct debit from the main account.

After registration of all necessary documents and opening a second current account, the organization submits to the bank:

register for the issuance of bank cards (list of corporate card holders);
application for issuance of a corporate card (filled out and signed by the corporate card holder and agreed upon with the head of the organization);
orders for issuance of reports to persons specified in the register.

Note! A corporate bank card is issued directly to the holder indicated by the organization in the application for issuing a bank card, or to a client representative acting on the basis of a power of attorney executed in accordance with the requirements of the law.

What local regulations should be developed when implementing the Corporate Card project?

To carry out accounting and control of the movement of corporate cards of an organization, it is advisable to develop an appropriate regulation. It is possible not to develop a separate regulation on the procedure for using corporate cards, but in this case the procedure for their use should be prescribed in another local regulatory act, for example, in a regulation on the procedure and amount of reimbursement of travel expenses, issuance of accountable funds, submission of advance reports on travel and business expenses expenses. As an example, we can cite the Order of JSC Russian Railways dated November 7, 2006 N 2193r, which approved the Regulations on the issuance of money on account. This Regulation contains a separate section “Procedure for using a corporate bank card”, which defines:

purpose of a corporate card;
reasons for issuing the card;
reasons for its use;
the procedure and timing for submitting an advance report on funds used through a corporate bank card;
the procedure for collecting from the guilty employee the amount used for other purposes in the absence of documents confirming the intended use of the corporate bank card;
responsibility for the safety of the card, as well as for spending funds on it within the established spending limits.

In addition to the regulations, it is necessary to approve the register of corporate cards. This register should reflect:

card numbers;
FULL NAME. holders;
dates of transfer and return of cards.

The receipt and return of a corporate card must be confirmed by the employee who received (returned) it and the person responsible for maintaining records of card data.

What is the basis for recording the amounts of transactions made using corporate cards?

Expenses are reflected on the basis of a payment register issued by the bank or an electronic journal.

Typically, funds are written off or credited for card transactions no later than the business day following the day the bank receives the payment register or electronic journal from a single settlement center (then these documents can be transferred to the organization).

Let us remind you that employees of the organization, when using the card in stores, hotels and other places of payment, receive documents confirming the expenses incurred (checks, invoices for hotel accommodation, travel tickets, receipts, invoices, etc.). Such documents must be accompanied by original slips, receipts from electronic terminals and ATMs. The employee of the organization must submit all these documents along with the advance report to the accounting department of the organization.

The mandatory details that a document on transactions using a payment card must contain are listed in clause 3.3 of Regulation N 266-P. These include:

identifier of an ATM, electronic terminal or other technical means intended for performing transactions using payment cards;
type of operation;
transaction date;
transaction amount;
transaction currency;
commission amount (if any);
authorization code;
payment card details.

The listed details must contain features that allow one to reliably establish a correspondence between the payment card details and the account of a legal entity, as well as between the identifiers of trade organizations (services), ATMs and bank accounts of trade organizations (services) (clause 3.6 of Regulations N 266-P).

For your information. A paper document on transactions using a payment card must additionally contain the signatures of the payment card holder and the cashier. This requirement does not apply to cases where the document is drawn up at a cash dispensing point using an analogue of a handwritten signature.

What to do in a situation where, when withdrawing money using a bank card, the ATM does not issue a receipt confirming the operation? It was noted above that such checks are attached by accountable persons to the advance report. But the employee himself, the accountable person, does not have the right to request the check he needs from the bank. This is due to the fact that the bank’s client is not an employee, but an organization. Therefore, the organization must contact the bank for a statement. In this case, the bank does not have the right to refuse to issue an extract (clause 2.1, section 2, part III of the Regulations on the rules of accounting in credit institutions located in the territory of Russian Federation, approved by the Bank of Russia on July 16, 2012 N 385-P).

Is the issuance of corporate bank cards related to the withholding of personal income tax from employees and the calculation of insurance premiums?

Since the funds transferred to such cards belong to the organization, and not to the individuals using them, there are no obligations to pay personal income tax and insurance contributions (unless proven otherwise). However, all supporting documents must be properly prepared. The judges came to such conclusions, in particular, in the Resolution of the Federal Antimonopoly Service NWO dated July 18, 2011 N A05-11476/2010. The court decision noted that, according to the agreement, transactions related to the economic activities of the enterprise are carried out using cards, including the payment of travel and hospitality expenses. The arbitrators considered the claims from the tax authorities to be unfounded, since the Federal Tax Service did not audit the bank account, did not check for what purposes the funds were written off from the corporate card, and did not provide evidence that the disputed amounts were the economic benefit of the tax agent’s employees.

Which regulatory authorities must be reported about opening a bank account?

Taxpayers, both organizations and individual entrepreneurs, are required to notify the tax authority in writing about the opening or closing of accounts within seven days (clause 1, clause 2, article 23 of the Tax Code of the Russian Federation). The message form and the procedure for filling it out were approved by Order of the Federal Tax Service of Russia dated 06/09/2011 N ММВ-7-6/362@.

Also, information about opening a bank account within seven days should be submitted to the Pension Fund and the Social Insurance Fund, which are the bodies monitoring the payment of insurance premiums (clause 1, clause 3, article 28 of the Federal Law of July 24, 2009 N 212-FZ).

If a corporate card was issued in addition to an existing account and no new bank accounts were opened, then there is no need to provide information to either the tax inspectorate or the authorities monitoring the payment of insurance premiums.

Note! According to paragraph 1 of Art. 118 of the Tax Code of the Russian Federation, violation by a taxpayer of the established deadline for providing the tax authority with information about opening or closing an account in any bank entails a fine of 5,000 rubles.

Both large enterprises and representatives of small and medium-sized businesses often have expenses associated with business activities, because without them the normal functioning of the business is simply impossible. Moreover, all expenditure and income transactions must be carefully monitored by accountants and reflected in reporting documents. And, for example, in large enterprises the manager has to finance several departments that pay for certain goods and services. It is for the convenience of payments that banks offer corporate cards. Next, we will talk about what a corporate card for legal entities is.

What it is

A corporate bank card of a legal entity is, in simple words, bank plastic linked to the entrepreneur's current account. In fact, it is physically not much different from the plastic cards we are used to, but nevertheless, it has several of its own features, as well as its own special purpose. Using a corporate card, employees have the opportunity to pay for goods and services for the needs of the enterprise in Russia or abroad.

Please note that the corporate card is not intended for transferring wages and social benefits.

Why does a company need to issue a bank payment instrument? In fact, this is an integral payment instrument, because any company carries out some kind of expense transactions almost every day, and each of them is accompanied by a large document flow, which complicates the work of an accountant. A payment bank card linked to a legal entity's current account allows you to simplify the payment system and more effectively track all expenses.

By the way, it is impossible not to note the fact that an entrepreneur can issue several non-personal bank cards for several employees, with each card being linked to one main account, and when carrying out expense transactions, the funds will be debited from the general current account of the legal entity. In addition, the manager can set a certain limit for each individual card.

One hundred is a corporate card: definition

Why do legal entities use payment plastic?

Each company undoubtedly has its own reason for issuing payment cards. However, the use of corporate bank cards may be required in the following cases:

expenses of seconded employees;
entertainment expenses;
payment for utility services;
settlements with suppliers;
payment for stationery;
payment for other services related to business activities.

As you can see, a corporate card is a universal tool with which you can pay for goods and services. That is, in essence, this is the same payment instrument that most individuals use, but only corporate cards are intended to pay not for the personal needs of employees, but for the business needs of the enterprise.

Corporate credit card: service features

The range of financial services of banks is quite wide, and for both individuals and legal entities, respectively, each entrepreneur can, at his own request, issue a debit card or credit card. Accordingly, debit is easier to register because it does not have a credit limit, so all expenses will be made within the balance of the entrepreneur’s current account.

A corporate credit card is issued upon a personal application from a legal entity. A card with a credit limit allows you to pay the current expenses of the enterprise using bank credit funds. The credit limit is set by the financial institution for each client individually; the average turnover for the billing period is taken into account. Accordingly, the credit limit cannot exceed the amount of monthly receipts on the card.

By the way, legal entities, just like individuals, are obliged to pay interest to the bank for using a credit limit.

Registration of a corporate card

So, if your company needs a plastic payment instrument, then you can easily open it at a commercial bank. As an issuer, you should choose the financial institution where you have a current account. By the way, it is worth immediately determining the circle of officials who will receive payment plastic, that is, those company employees in job responsibilities which are associated with expense transactions. For example, a card is usually needed by the director and his deputy, chief accountant and other officials.

So, first of all, to get plastic you need to contact the bank and write an application to issue a card. By the way, the bank offers several products for corporate clients, including different kinds plastic cards. Before you do right choice you need to carefully study service tariffs, account replenishment methods, limits, interest rates for credit cards, currency conversion conditions, validity period and other nuances.

By the way, if a representative of the board of an enterprise issues several cards linked to one account, then he needs to collect data from all employees who will use plastic in the future. That is, the bank needs to provide the passport details of the employees.

Please note that no later than 7 days after receiving the plastic, you must inform the tax office about opening an account.

Features of use

The procedure for using corporate cards must be approved by the company's management. Therefore, it is recommended to create regulations on the procedure for using corporate cards. These provisions must contain several information:

list of permitted plastic card transactions;
a limit on monthly expenses for each individual employee, depending on his job responsibilities;
the period during which the employee uses the payment instrument;
procedure and deadlines for submitting reports for expense transactions;
a list of documents that the employee is required to provide as a report for expenses;
providing a receipt for the protection of access data to the card account (keeping the PIN secret);
responsibility for violation of the rules of the situation.

Please note that the rules for opening and using card accounts of legal entities are regulated by law, namely the Labor Code, Tax Code, Federal Law and Central Bank regulations.

Let's give an example: when opening a card account at an enterprise, a representative of the board must issue an order on the basis of which a certain list of officials will use the payment card on duty. Employees of the company must familiarize themselves with this order, who, in turn, must submit an application to the management for the issuance of plastic cards to make certain expenses. In addition, the accountant must keep a journal in which he will keep records of the acceptance and issuance of payment cards to certain employees, indicating the amount of expenses and the purpose of payments.

It should be noted that at the end of the month the bank is obliged to provide cardholders with a report on the flow of funds, that is, on incoming and outgoing transactions.

And finally, pay special attention to the fact that company employees are required to provide a full report on expenses incurred. Accounting documents include invoices, cash receipts, sales receipts, documents that will indicate intended use Money. By the way, it is not prohibited to withdraw cash from a payment card, the only caveat is that for the use of these funds you also need to provide a full report in the form of payment orders, cash receipts and sales receipts. Those employees who improperly used funds should be punished as follows; the amount of funds for which a report was not received in the accounting department will be deducted from the employee’s salary.

Use of corporate cards

Accounting entries

An accountant must carefully monitor all incoming and outgoing transactions in the company. Today, accounting is carried out in a specialized 1C program. According to the established rules, accounting entries for corporate cards are accounted for in specialized account number 55. For plastic cards, entries will look like this:

D-t 55.04, K-t 51 – receipt of funds on the card account;
D-t 71.01, K-t 55.04 – expense operation;
Dt 91.02, Kt 55.04 – commission fee at a financial institution.

Advantages of corporate payment cards

First of all, it should be noted that a payment card is a universal payment instrument that can be used in Russia and abroad. This is especially true for enterprises that often send their employees abroad. Indeed, in this case, they do not need to exchange currency to pay for goods and services in foreign currency; the conversion is carried out automatically.

Plastic corporate cards also have other obvious advantages:

Management or an official of the company does not need to contact the bank every time in order to receive the necessary amount for certain expenses, including when arranging a business trip for employees.
Servicing corporate cards is cheaper than the commission for receiving funds from a bank.
It is enough to open one card account at a bank and receive several payment cards for employees who, as part of their duties, perform expense transactions for the needs of the company.
Thanks to plastic cards, it is easy to track employee expenses.
You can top up your card account in several ways, including remotely using Internet services.
Using bank cards, you can receive cash at any time of the day, since ATMs operate around the clock, but bank branches operate on a certain schedule.
If you have a corporate card, the procedure for receiving funds by employees greatly simplifies the work of the accounting department; to receive cash, it is enough to receive a plastic card against a receipt; the procedure for registering the issue of cash is longer.
Finally, the last advantage is security, because the funds on the card account are reliably protected from fraudulent activities by third parties, they are almost impossible to steal, even if the card is lost and it is easy to block and re-issue it.

By the way, the main advantage of the card is that it is enough to contact the bank once and write an application for issue in the future within 3 years, you can use it without additional visits to financial institutions. Then, after the expiration date, you can order new plastic.

Thus, it will be obvious to every entrepreneur why corporate cards are needed. They allow you to carefully monitor employee expenses and reduce the time required for issuing cash to carry out expense transactions. In addition, obtaining bank plastic will be simple and quick at any commercial bank.

A corporate card can be issued for making small purchases for the current needs of the enterprise or for use on business trips. Cards are available in three versions:

Debit– this payment instrument allows you to use money that was previously credited to the account linked to the plastic card. If the user's available balance is not enough, he will not be able to borrow additional funds from the bank.
Credit– the servicing banking institution sets a card limit within which users can pay for purchases.
Debit cards with overdraft facility. When paying with such a card, corporate clients can use not only the resources available in the account, but also the credit limit allocated by the bank. Loans will be repaid automatically the first time funds are received on the card.

Features of payments using a corporate card

A corporate card issued by a financial organization remains its property, and the money on it belongs to the company for which the plastic was issued. The client receives authority only to use the card in payments, carry out operations to credit and spend funds on the card account. The plastic card issued by the bank is not accounted for by the company.

IMPORTANT! An enterprise is not required to report the opening of a corporate card (debit or credit) to the tax office. This function is assigned to banking institutions that provide services for issuing and servicing such payment products.

Employees must submit written reports to the employer about the movement on the corporate card in each case of cashing out funds from it or conducting expense transactions with its help. Monetary resources transferred to this type of card are reflected in the company’s accounting as part of accountable amounts. Responsible employees who are granted the right to dispose of a corporate card are obliged to:

with the frequency established by the enterprise for compiling reports on the movement of funds on corporate cards, submit a final report (an organization can develop its own report template or invite employees to fill out);
keep all documents confirming each operation and attach them to the report (checks, acts, invoices).

The accounting department, after receiving reports from responsible officials on the expenditure of funds from corporate cards, verifies the data with bank statements. If shortfalls are identified due to unreasonable or inappropriate spending of funds from a corporate card, the company can withhold the amount of damage from the employee if a number of conditions are met:

the amount of damage caused by the actions of the responsible person can be reliably determined;
the guilt of a particular employee has been documented;
Based on the results of an internal investigation, the head of the company issued an order to withhold the amount of the shortfall;
from the moment of recording the fact of the occurrence of a shortage or damage to the day of issuing an order to withhold a certain amount from the salary of the perpetrator, no more than a month has passed;
the alleged deductions are not disputed by the person at fault.

IMPORTANT! Corporate cards cannot be used to issue wages and social benefits to employees.

The number of corporate cards for one company is not limited. An organization can order several personalized or non-personalized cards from the bank, and link them to one or different accounts. For each plastic card, it is possible to limit the amount of expenses by setting an individual limit value.

Using a corporate card you can carry out the following expense transactions:

payment of expenses for employees on business trips;
implementation of transfers in favor of public utilities;
conducting settlements with counterparties;
purchase of low-value assets;
payment of bills for services directly related to the company's business activities.

Payment procedure and expense limit

To ensure that the work with cards within the company is smooth, it is recommended to monitor the use of corporate card resources by employees. For this purpose, it is possible to approve a local act regulating the payment scheme for the card and the frequency of drawing up reports on money spent.

The internal regulations for using a corporate card perform a number of tasks:

minimizes the risks of disputes with tax authorities in matters of withdrawing cash from cards;
approves a list of situations in which the employer has the right to file claims against the responsible employee for misappropriation of money, identified shortages or abuses;
makes the process of withholding card shortages from guilty parties as transparent and understandable as possible.

In the rules for the use of corporate cards approved by the enterprise, it is necessary to fix limits on different types expenditure actions, approve the list of employees allowed to receive money on the plastic and establish a time frame for such admissions. The local act must contain a template for a report on spending funds from the card and the deadline for submitting it to the accounting department. Employees who are authorized to make payments using corporate cards must issue a receipt to keep the PIN code for the card secret from third parties.

NOTE! In the internal regulations on the procedure for using corporate payment cards, it is necessary to provide a section to describe the measures of liability for violations of a financial nature for personnel authorized to use corporate plastic cards.

If a company has opened a credit card or debit card with an overdraft, then the money limit established on it can be increased at the expense of the resources of the servicing bank. In this case, the company will have loan obligations to the financial institution.

REMEMBER! A loan is classified as received only after cash or non-cash credit money has been written off. It is at this moment that short-term credit obligations should be reflected in accounting in the amount of the used credit limit.

Accountable persons, provided they use corporate cards, are not subject to the limits established by the Central Bank in Directive No. 3073-U dated October 7, 2013.

Accounting, postings

The fact that a corporate payment card is issued to an employee should not be reflected in the company’s accounting records. Postings are made when there are transactions performed using this type of card. All settlements using these payment instruments are shown on account 55. Data from the reports of persons authorized to spend funds from cards is entered into 71 accounts. Analytics is carried out broken down by card accounts and separately for each accountable person.

All accounting transactions can be reflected through the following correspondence:

D55 – K51– funds on the card account were replenished from the company’s current account.
D55 – K66– credit obligations to the bank arose as a result of overexpenditure of available resources on the corporate credit card.
D91 – K55– funds were written off from the corporate card to pay a commission to the bank.
D71 – K55– the employee made a debit transaction using a corporate card.
D25 (or 26, 60, 10, 44, 76) – D71 the amounts indicated in the report of the accountable person are taken into account.
If a credit limit was used, the interest accrued on it is shown by posting D91 – K66.
D66 – K55– the loan on the corporate card has been repaid.

If funds on a card account are replenished with foreign currency, then their balances at reporting dates must be revalued. The exchange rate differences arising during this procedure are shown on 91 accounts.

If the company's accounting department does not have prompt access to bank statements for card accounts, accounting entries are made with the participation of account 57:

D71 – K57– an expense was made from the card by the accountable person;
D57 – K55– reflects data from the report of the accountable person and the bank statement on the expenditure of funds from the corporate card.

The last posting is created on the date of receipt of documents confirming the movement of the account from the servicing financial institution. If the employee was unable to document the expenses he made from the card, then the expenses are shown on the bank statement by posting D73 – K55. These amounts must either be confirmed by the employee to establish the fact of their economic feasibility, or returned by the responsible person.

Companies, like ordinary citizens, can pay their expenses using bank cards. However, despite all the convenience of such a scheme, there are some difficulties in processing and accounting for these expenses. Let's try to consider them.

Stas Bely, Clerk.Ru

In order to issue a payment card for a company, you need to enter into an agreement with the bank. Most credit institutions provide such services. However, if an organization (client) enters into an agreement with a bank, then the holder of the bank card is an individual acting as an authorized representative of the company. This can be either the director of the company or any other person. It is his name, and not the name of the company, that will be indicated on the card.

Legal entities can open two main types of cards for their employees. The first is a payment card, it is intended for its holder to carry out transactions within the limits of the amount of funds established by the bank, settlements for which are carried out at the expense of the company’s money in its bank account. The second card is a credit card. Settlements on such cards are carried out using funds provided by the bank up to the established limit in accordance with the terms of the loan agreement.

Thus, these two types of bank cards differ from each other in that in the first case, in order to receive a payment bank card, an organization must transfer funds in advance to an already opened bank account or open a special card account in a bank. In the second case, the bank actually provides a loan to the organization.

Clients (i.e. firms) enter into an agreement with a credit institution, which defines specific conditions for the provision of funds for settlements on transactions made using payment cards, credit cards, the procedure for returning the funds provided, as well as the calculation and payment of interest on the specified cash.

A cardholder authorized by the company can make transactions using several payment and credit cards issued by one bank. Transactions can be made on several client accounts using one payment card or credit card issued by the issuing credit institution to a person authorized by the client. All this must be provided for in the service agreement with the bank.

A credit card is issued directly to an individual - the card holder, who can carry out the following operations using payment and credit cards:

Receiving cash;

Payment of expenses related to business activities, including payment of travel and entertainment expenses, on the territory of the Russian Federation;

Receiving cash in foreign currency outside the territory of Russia;

Payment of travel and hospitality expenses in foreign currency outside the territory of the Russian Federation.

By the way, most often companies use bank cards to pay for hospitality and travel expenses.

The big advantage of such operations is that the cash payment limit of 60 thousand rubles does not apply to payments for goods, works, and services between organizations. After all, this limit only applies to cash payments. And payment for goods, work or services using a bank card “is a tool for non-cash payments.”

In accounting

The basis for drawing up settlement and other documents to reflect the amounts of transactions performed using payment cards in accounting is the payment register or electronic journal. Both documents are issued by the bank, with the register usually issued on paper, and the journal in electronic form

Debiting or crediting funds for card transactions is usually carried out no later than the business day following the day the bank receives the payment register or electronic journal from a single settlement center. Subsequently, these documents can be obtained by the company.

It is important!
The company must inform the tax office about the registration of the card. Just like opening any other account, the company must notify the tax authorities within ten days. Violation of this deadline entails a fine of five thousand rubles (clause 1 of Article 118 of the Tax Code of the Russian Federation).

Transfers of funds to card accounts must be reflected in accounting as follows:

D 55 sub-account “Special card account” K 51 “Current account”
Funds were transferred to a bank card account from a current account

D 55 sub-account “Special card account” K 52 “Currency account”
Funds were transferred to a bank card account from a foreign currency account

The amount of remuneration that the bank charges for servicing a special card account is operating expenses in accounting and is accounted for in the debit of account 91 “Other income and expenses”, subaccount “Other expenses”.

In the accounting records of an organization, when paying for bank services, the following entry is made:

Paid for bank services

However, the most difficult thing is to organize analytical accounting for the “Special Card Account” subaccount. After all, accounting for this sub-account must be organized in the context of specific card accounts opened in a particular bank. In addition, analytical accounting is significantly influenced by the conditions for the issuance and use of bank cards offered by the bank.

So, for example, when concluding an agreement, the bank may impose a condition on the presence of a minimum balance on the organization’s account (a security deposit that can be used for settlements in exceptional cases to cover exceeding the payment limit). In this case, it is advisable to use second-order subaccounts “Special card account - minimum balance” and “Special card account - payment limit”.

If several cards are opened for a special card account, then any holder can carry out transactions using them within the total payment limit. In this case, analytical accounting of cardholders is not required until the funds are issued to the accountable person.

If each payment card corresponds to a separate card account, then when funds are transferred to a special card account, a special statement is sent to the bank containing the holders’ data and card numbers, as well as the amounts to be credited to each bank card. In this case, analytical accounting is carried out in the context of holders of issued cards.

When opening a bank card in foreign currency, you must keep in mind that in accordance with the Regulations on accounting“Accounting for assets and liabilities, the value of which is expressed in foreign currency” PBU 3/2000, approved by Order of the Ministry of Finance of the Russian Federation dated January 10, 2000 No. 2n “On approval of the accounting regulations “Accounting for assets and liabilities, the value of which is expressed in foreign currency” PBU 3/2000" (hereinafter referred to as PBU 3/2000), foreign currency held on a special card account must be revalued on the date of the transaction and on the date of preparation of financial statements.

Emerging exchange differences are taken into account for accounting and tax purposes; Moreover, in both types of accounting, the amounts of exchange rate differences are considered non-operating income (expenses). In accounting, exchange rate differences are included in financial results and are reflected in account 91 “Other income and expenses”:

D 55 subaccount “Special card account” K 91 subaccount “Other income”
The amount of positive exchange rate difference is reflected

D 91 subaccount “Other expenses” K 55 subaccount “Special card account”
The amount of negative exchange rate difference is reflected

For report

Money debited from the account of a legal entity is considered issued on account to the bank card holder. In addition, the cardholder can use the payment card directly to withdraw cash. In this case, the employee must provide advance reports and documents confirming expenses. If he did not do this, and the bank statement indicates that cash was withdrawn from the card account, the organization’s accountant reflects the debt of the organization’s employee as follows:

D 73 “Settlements with personnel” K 55 sub-account “Special card account”
The write-off of cash from a special card account not confirmed by primary documents is reflected

Upon receipt of the expense report, the expenses incurred (related to production activities organizations) are reflected in general procedure. If the expenses incurred by an employee of the organization are not related to the production activities of the organization, then the latter is obliged to reimburse them. Reimbursement by the employee of these amounts can be made in two ways: either the employee of the organization deposits cash into the organization's cash desk, or the organization deducts the amount of damage from the employee's salary.