Whether gifts are subject to staff insurance premiums?

Q: Please clarify whether the subject presents employees with insurance premiums? Answer: You can not charge premiums to the gifts to employees, but only under certain conditions. At this time (in 2010) the law assumes that the company will not be paid any tax to the proprietary (trade), or even with cash gifts. All the complexity of interpretation lies in the unusual absence of the tax base. If the earlier payments depended on whether the value of gifts included in the calculation of income tax, now insurance payments related to the content of labor and collective bargaining. When deciding on insurance premiums with the cost of gifts for employees should be based on internal company records, namely the conditions of the collective agreement. If in this document are registered, all types and forms of possible incentives for employees, from insurance payments can not escape, and if - gifts are not provided by internal administrative documents, the charge premiums on gifts is not necessary. If we equate financial assistance to the gift, payment of up to 4 thousand rubles per employee per calendar year are exempt from insurance premiums. Important: To guarantee to protect themselves from insurance payments, should be obligatory to conclude (naturally, in writing) the donation contract with the employee to receive a gift. Compliance with this requirement, the Health Ministry required. But do not think that the worse the conditions of the employment agreement, the more likely your employees get a gift. Labor Code requires the mandatory inclusion in the treaty not only for the size of the salary of employees, but also all sorts of bonuses, allowances and bonuses. Reason: Letter to Health Ministry of Russia on March 5, 2010 № 473-19 in the case of gifts (including in terms of money) to the employee under a contract of gift, signed in writing, the organization has the object of taxation on insurance premiums under Part 3 of Article 7 Law N 212-FZ arise Labor Code of the Russian Federation from 30.12.2001 N 197-FZ of Article 57. The content of the employment contract is obligatory for inclusion in an employment contract are the following conditions: payment conditions (including the amount of base salary or salary (salary) employee, bonuses, allowances and bonuses) of the Federal Law N 212 of July 24, 2009 "On Insurance Contributions In the Russian Federation Pension Fund, Social Insurance Fund, the Federal Mandatory Health Insurance Fund and Territorial Mandatory Health Insurance Fund "Article 9. Amounts not subject to tax insurance premiums for payers of insurance premiums, make payments and other compensation to individuals. 1. Not subject to insurance premiums for payers of insurance premiums referred to in paragraph 1 of Part 1 of Article 5 of this Federal Law: 11) amounts of material assistance provided by employers to their employees, not to exceed 4,000 rubles per worker during the billing period;