Features of uniform accounting in hotels and sanatoriums
Today, employees of most hotels wear uniforms to maintain their image. Uniform clothing is not used by an employee to protect against harmful effects, it is rather intended to create an image of the organization. A uniform for hotel staff is not only a presentable appearance: according to the hotel classification system, for certain categories of hotels, the presence of a uniform is simply mandatory (order of the Federal Agency for Tourism No. 86 of July 21, 2005). In particular, this is a mandatory requirement for hotels of the category “two stars” and more.
Accounting for uniforms in hotels has the following features. Firstly, it should be noted that uniforms can be issued to hotel employees for personal permanent use or only for use at work without personal permanent use. Depending on this, the organization has various tax consequences. If the uniform is not transferred to the employee for personal use, then the ownership of such a uniform remains with the hotel. In this case, when quitting, the employee is obliged to return the uniform. If the uniform is used by an employee exclusively for production purposes, then the expenses for it can be taken into account when calculating the tax base for income tax.
The Tax Code of the Russian Federation, paragraph 1 of Article 252: expenses for branded clothing purchased to provide employees of the organization at the initiative of the employer must be economically justified, documented and produced for the implementation of activities aimed at generating income. Only in this case they can be recognized for profit taxation purposes. The order of accounting for branded clothing depends on the period for which it is designed.
Account 10.9 is used to account for uniforms intended for issue to employees
Analytical accounting of uniforms in warehouses is carried out on cards (f. no. M-17). Analytical accounting of issued uniforms is organized in the context of the hotel staff and the type of uniform.
Purchase of uniforms (special clothing)
The uniform is delivered to the warehouse on the basis of a receipt order (f. no. M-4) based on the price of its purchase without VAT.
An entry is made for the amount of the supplier’s invoices accepted for payment for the uniforms received at the warehouse:
- D sch.10.9 “Low-value and fast-wearing items”(sch. 10.9) – for the cost of uniforms
- D account 19 “Value added tax on acquired valuables” sub-account (account 19.3) – for the amount of VAT.
- To account 60 “Settlements with suppliers and contractors” – for the amount of the supplier’s invoice, including VAT, for the received MBPS.
Payment to the supplier
When paying supplier invoices, VAT is presented to the budget for reimbursement.
Accounting records are being made:
when paying suppliers’ bills, D sch. 60 “Settlements with suppliers and contractors”
- To account 51 “Settlement account” – presentation of VAT to the budget for reimbursement
- D sch. 68 “Calculations with the budget”, “Value added tax calculations”
- To account 19.3 “Value added tax on acquired valuables”
Issuing uniforms to employees
Issued uniforms are taken into account in the uniforms accounting cards (f. no. MB-2), which are filled in one copy by the storekeeper for each employee who received a uniform. In the automated processing of accounting data, a statement of accounting for the issuance of uniforms, safety shoes and safety devices (f. MB-7), which is filled in by the storekeeper of the structural division of the hotel in two copies. One copy is transferred to the accounting department, the second remains with the storekeeper.
Attribution of the cost of uniforms to costs
Repayment of the cost of the issued uniform begins from the month following the month of its receipt. A new uniform is issued after the expiration of its wear. If the uniform has fallen into disrepair before the expiration of the wear period, an act of disposal of low-value and fast-wearing items is drawn up (f. MB-4). The act is drawn up in two copies. One copy remains in the structural unit, and the second is sent to the accounting department. The act reflects the reason for the disposal, the calculation of deduction from the perpetrators, the type and method of deduction: the percentage of depreciation (depreciation), the cost less depreciation, the amount (percentage) of deduction, the amount of deduction, the amount of the monthly contribution. The act is signed by the head of the division, the storekeeper, the accountant and the employee who owned the uniform.
The uniform has fallen into disrepair
The unpaid part of the cost of clothing that has fallen into disrepair before the expiration of the prescribed period due to the fault of the employee, he is obliged to reimburse within the prescribed time. When an employee is dismissed, he must pay the corresponding part of the cost of the uniform in proportion to the period of wear, or return the uniform.
Uniforms with a refund
When issuing uniforms to personnel with subsequent return, records are made on the subaccounts of the account (account 10.9).
The following accounting records are made:
D 12 (D sch. 10.9) – K 12 (K sch. 10.9) – for the cost of uniforms issued to hotel staff.