Transfer of dividends to the founder's card. Salary project from Sberbank: instructions for an accountant Dividends on a card

Is it legal to transfer dividends to a company member to his personal bank card from the point of view of Federal Law No. 115 "On counteracting the legalization of income ..." We are puzzled by this in Sberbank, they believe that you can receive cash, but transfer to the card is impossible. We read the law, but did not find anything contrary to the law in our actions. It is clear that the commission for receiving cash is higher, and this is beneficial for the bank. But what about this law?

in this law, banks are responsible for checking the operations carried out by legal entities. If the bank has doubts about the conduct of any operation, the bank has the right to request additional documents to confirm the basis for the transfer of funds. The procedure and measures to control suspicious transactions are established by the bank's internal regulations.

The rationale for this position is given below in the materials of the System Glavbukh

Article 7 Federal Law No. 115-FZ of 07.08.2001 On countering the legalization (laundering) of proceeds from crime and the financing of terrorism

"1. Organizations carrying out operations with cash or other property are obliged to:*

1) prior to acceptance for service, identify the client, client representative and (or) beneficiary, except for the cases established by paragraphs 1_1, 1_2 and 1_4 of this article, establishing the following information:
in relation to individuals - last name, first name, and patronymic (unless otherwise follows from law or national custom), citizenship, date of birth, details of an identity document, details of a migration card, a document confirming the right of a foreign citizen or stateless person to stay (residence) in the Russian Federation, address of place of residence (registration) or place of stay, taxpayer identification number (if any); in relation to legal entities - name, taxpayer identification number or code of a foreign organization, state registration number, place of state registration and location address;

1_1) when hiring and serving clients - legal entities, to receive information about the purposes of establishing and the intended nature of their business relations with this organization, carrying out transactions with funds or other property, as well as on a regular basis to take reasonable and available measures in the circumstances to determination of the goals of financial and economic activity, financial position and business reputation of clients;

2) take reasonable and accessible measures in the circumstances to identify the beneficial owners, including the establishment of information in relation to them, provided for in subparagraph 1 of this paragraph. Identification of beneficial owners is not carried out (except in cases where the authorized body sends a request in accordance with subparagraph 5 of this paragraph) in case of acceptance for servicing clients that are: state authorities, other state bodies, local governments, institutions under their jurisdiction, state off-budget funds, state corporations or organizations in which the Russian Federation, subjects of the Russian Federation or municipalities have more than 50 percent of shares (stakes) in the capital; international organizations, foreign states or administrative-territorial units of foreign states with independent legal capacity; issuers of securities admitted to organized trading, which disclose information in accordance with the legislation of the Russian Federation on securities. If, as a result of the adoption of the measures provided for by this Federal Law for the identification of beneficial owners, the beneficial owner is not identified, the sole executive body of the client may be recognized as the beneficial owner;

3) update information about clients, client representatives, beneficiaries and beneficial owners at least once a year, and in case of doubts about the reliability and accuracy of previously received information - within seven business days following the day such doubts arise;

4) document and submit to the authorized body no later than three working days following the day of the transaction, the following information on transactions subject to mandatory control with cash or other property performed by their clients:

Type of operation and grounds for its commission;

The date of the transaction with cash or other property, as well as the amount for which it was made; information necessary to identify an individual performing a transaction with funds or other property (data of a passport or other identity document), data of a migration card, a document confirming the right of a foreign citizen or stateless person to stay (residence) in the Russian Federation, identification number of the taxpayer (if any), address of his place of residence or place of stay;

Name, taxpayer identification number, state registration number, place of state registration and location address of the legal entity performing a transaction with cash or other property;

Information necessary to identify the individual or legal entity on whose behalf and on behalf of which a transaction is made with funds or other property, details of a migration card, a document confirming the right of a foreign citizen or stateless person to stay (residence) in the Russian Federation, identification number taxpayer (if any), the address of the place of residence or location, respectively, of an individual or legal entity; information necessary to identify a representative of an individual or legal entity, attorney, agent, commission agent, trustee, performing a transaction with funds or other property on behalf of, or in the interests, or at the expense of another person, by virtue of authority based on a power of attorney, contract, law or act of an authorized state body or local self-government body, data of a migration card, a document confirming the right of a foreign citizen or stateless person to stay (residence) in the Russian Federation, taxpayer identification number (if any), address of residence or location, respectively, of a representative of an individual or legal entity; information necessary to identify a recipient in a transaction with cash or other property and (or) his representative, including data migration card and a document confirming the right of a foreign citizen or stateless person to stay (residence) in the Russian Federation, taxpayer identification number (if any), address of the place of residence or location of the recipient and (or) his representative, if this is provided for by the rules for making the relevant operations;

5) provide to the authorized body, upon its request, the information available to the organization carrying out transactions with cash or other property on the transactions of clients and on the beneficial owners of clients, the volume, nature and procedure for providing which are determined in the manner established by the Government of the Russian Federation, and credit organizations also provide information on the movement of funds on the accounts (deposits) of their clients in the manner established by the Central Bank of the Russian Federation in agreement with the authorized body. The procedure for sending requests by the authorized body is determined by the Government of the Russian Federation.

1_1. Identification of a client - an individual, a representative of a client, a beneficiary and a beneficial owner is not carried out when organizations carrying out transactions with cash or other property carry out operations to accept payments from clients - individuals if their amount does not exceed 15,000 rubles or the amount in foreign currency equivalent to 15,000 rubles (except for the case when employees of an organization carrying out transactions with money or other property suspect that this operation is carried out in order to legalize (launder) proceeds from crime or finance terrorism).

1_2. When an individual carries out a transaction for the purchase or sale of foreign currency in cash for an amount not exceeding 15,000 rubles or not exceeding an amount in foreign currency equivalent to 15,000 rubles, identification of a client - an individual, a representative of a client, a beneficiary and a beneficial owner is not carried out, except for the case when employees of an organization carrying out transactions with money or other property suspect that this operation is carried out for the purpose of legalization (laundering) of proceeds from crime or financing of terrorism. *

1_5. A credit institution has the right to entrust, on the basis of an agreement, to another credit institution, a federal postal service organization, a banking paying agent to identify a client - an individual, a client representative, a beneficiary and a beneficiary owner in order to transfer funds without opening a bank account, including electronic money .

1_6. In the case specified in paragraph 1.5 of this article, the credit institution that commissioned the identification is responsible for compliance with the identification requirements established by this Federal Law and the regulatory legal acts adopted in accordance with it.

1_7. Credit institutions, organizations of the federal postal service, which are entrusted with carrying out identification, are responsible for non-compliance with the established requirements for identification in accordance with this Federal Law. Bank paying agents are responsible for non-compliance with the established requirements for identification in accordance with the agreement concluded with the credit institution.*

1_8. In case of non-compliance with the established requirements for identification, the person who, in accordance with paragraph 1-5 of this article, the credit institution has entrusted with the implementation of identification, shall be liable in accordance with the agreement concluded with the credit institution, including the collection of a penalty (fine, penalties). Failure to comply with the established requirements for identification may also be grounds for a unilateral refusal to execute the contract between the credit institution and the said person.

1_9. Persons entrusted by a credit institution with carrying out identification in accordance with paragraph 1.5 of this article must transfer to the credit institution in full the information obtained during the conduct of identification, in the manner prescribed by the agreement, within the period established by the Bank of Russia in agreement with the authorized body.

1_10. A credit institution is obliged to inform the Bank of Russia, in accordance with the procedure established by it, of information on the persons to whom the credit institution has been entrusted with carrying out identification.

2. In order to prevent the legalization (laundering) of proceeds from crime and the financing of terrorism, organizations that carry out transactions with money or other property are obliged to develop internal control rules, appoint special officials responsible for the implementation of internal control rules, and also adopt other internal organizational measures for the specified purposes.*

Organizations that carry out transactions with cash or other property in accordance with the rules of internal control are required to document the information obtained as a result of the implementation of these rules and keep it confidential. economic sense or an obvious legitimate purpose; inconsistency of the transaction with the goals of the organization's activities established by the constituent documents of this organization; identification of repeated transactions or transactions, the nature of which gives reason to believe that the purpose of their implementation is to evade the mandatory control procedures provided for by this Federal Law; the transaction , transactions by a client in respect of which the authorized body sent or previously sent a request to the organization, provided for in subparagraph 5 of paragraph 1 of this article; *
the client's refusal to perform a one-time operation, in respect of which the employees of the organization have suspicions that the specified operation is carried out for the purpose of legalization (laundering) of proceeds from crime or financing of terrorism;

Other circumstances giving reason to believe that transactions are carried out for the purpose of legalization (laundering) of proceeds from crime or financing of terrorism.

The internal control rules are developed taking into account the requirements approved by the Government of the Russian Federation, and for credit institutions - by the Central Bank of the Russian Federation in agreement with the authorized body, and are approved by the head of the organization.*

Qualification requirements for special officials responsible for the implementation of internal control rules, as well as requirements for training and education of personnel, identification of customers, beneficiaries are determined in accordance with the procedure established by the Government of the Russian Federation, for credit institutions by the Central Bank of the Russian Federation in agreement with the authorized body . Qualification requirements for special officials may not contain restrictions on filling these positions for persons who have been held administratively liable for failure to comply with the requirements of legislation on combating the legalization (laundering) of proceeds from crime and the financing of terrorism, which does not provide for the disqualification of such persons. Identification requirements may vary depending on the degree (level) of risk of the client's transactions for the purpose of legalization (laundering) of proceeds from crime or financing of terrorism.

3. If the employees of an organization carrying out transactions with funds or other property, on the basis of the implementation of the internal control rules specified in paragraph 2 of this article, have suspicions that any operations are carried out in order to legalize (launder) the proceeds of criminal activity. by means of, or financing of terrorism, this organization, no later than three working days following the day of detection of such transactions, is obliged to send information about such transactions to the authorized body, regardless of whether or not they relate to transactions* provided for in Article 6 of this Federal Law.

3_1. The clause, additionally included from January 15, 2008 by the Federal Law of November 28, 2007 N 275-FZ, became invalid from December 8, 2009 - Federal Law of June 3, 2009 N 121-FZ. - See the previous edition.

4. Documents containing the information specified in this article and the information necessary for personal identification shall be kept for at least five years. The specified period is calculated from the date of termination of relations with the client.

5_5. Organizations carrying out transactions with funds or other property are obliged to pay increased attention to any transactions with funds or other property carried out by individuals or legal entities specified in subparagraph 2 of paragraph 1 of Article 6 of this Federal Law, or with their participation, or from their name or in their interests, as well as using the bank account specified in subparagraph 2 of paragraph 1 of Article 6 of this Federal Law.

9. Control over the implementation by individuals and legal entities of this Federal Law in terms of recording, storing and submitting information on transactions subject to mandatory control, as well as over the organization and implementation of internal control, is carried out by the relevant supervisory authorities in accordance with their competence and in the manner established by law of the Russian Federation, as well as the authorized body in the absence of supervisory authorities in the field of activity of individual organizations engaged in transactions with cash or other property. In the absence of supervisory authorities in the field of activity of individual organizations engaged in transactions with funds or other property, such organizations registration with the authorized body in the manner established by the Government of the Russian Federation.

11. Organizations that carry out transactions with cash or other property have the right to refuse to execute a client's order to complete a transaction, with the exception of transactions for crediting funds received to the account of an individual or legal entity, for which the documents necessary to record information in in accordance with the provisions of this Federal Law, as well as if, as a result of the implementation of internal control rules in order to counteract the legalization (laundering) of proceeds from crime and the financing of terrorism, the employees of an organization engaged in transactions with funds or other property become suspicious that the operation is carried out for the purpose of legalization (laundering) of proceeds from crime or financing of terrorism.*

13. Credit institutions are obliged to document and submit to the authorized body information on all cases of refusal, on the grounds specified in this article, to conclude contracts with customers and (or) execute customer orders to perform transactions, as well as all cases of termination of contracts with customers at the initiative of the credit institution no later than the business day following the day of the said actions, in the manner established for credit institutions by the Central Bank of the Russian Federation in agreement with the authorized body.

14. Clients are obliged to provide organizations that carry out transactions with funds or other property with the information necessary for the said organizations to comply with the requirements of this Federal Law, including information about their beneficiaries and beneficial owners.*

Article 7.2. Rights and Obligations of Credit Institutions and Organizations of the Federal Postal Service in the Implementation of Cashless Settlements and Money Transfers

1. The credit institution in which the payer's bank account is opened, when making non-cash settlements on behalf of the payer, at all stages of their conduct, is obliged to ensure control over the availability, completeness, transfer as part of settlement documents or in any other way, compliance with the information available to the credit institution, as well as storage in accordance with paragraph 4 of Article 7 of this Federal Law of the following information: *

1) about the payer - an individual, an individual entrepreneur or an individual engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation: last name, first name, patronymic (unless otherwise follows from the law or national custom), bank account number, taxpayer identification number (if its availability) or address of the place of residence (registration) or place of stay;

2) about the payer - legal entity: name, bank account number, identification number of the taxpayer or code of the foreign organization.

1_1. If the bank in which the beneficiary's bank account is opened, or the bank that serves the beneficiary when transferring funds in his favor without opening a bank account, or the bank that participates in the transfer of funds, is a foreign bank, information about the payer - an individual, an individual entrepreneur or an individual engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, must include the last name, first name, patronymic (unless otherwise follows from the law or national custom) and the address of the place of residence (registration) or place of stay, and information about the payer-legal entity must include its name and location address.

2. If a settlement or other document containing the payer's instruction is missing, or if the information specified in clause 1 of this article is not received in any other way, the credit institution in which the payer's bank account is opened shall be obliged to refuse to execute the payer's instruction, except for the cases provided for in clause 3 of this article.

3. When carrying out operations with monetary funds, including those involving the use of software and hardware, credit institutions shall have the right, in order to fulfill the requirements established by this article, to independently fill out payers' settlement documents using information received from payers, including when carrying out identification procedures.*

4. A correspondent bank participating in non-cash settlements is obliged to ensure that the information contained in the received settlement document remains unchanged and is stored in accordance with paragraph 4 of Article 7 of this Federal Law.

5. A credit institution in which a bank account of a recipient of funds is opened must have the procedures necessary to identify incoming settlement documents that do not contain the information specified in paragraph 1 of this article.

6. In the absence of the information specified in paragraph 1 of this article in the received settlement document, if the employees of the credit institution in which the bank account of the recipient of funds is opened have suspicions that this operation is carried out in order to legalize (launder) proceeds from crime , or financing of terrorism, such a credit institution is obliged, no later than the working day following the day the transaction is recognized as suspicious, to send information about this transaction to the authorized body in accordance with this Federal Law.

7. A credit institution serving the payer, when making money transfers on behalf of individuals without opening bank accounts, and the organization of the federal postal service, when making postal money transfers at all stages of their implementation, are obliged to ensure control over the availability, completeness, transfer as part of settlement documents , postal items or otherwise, compliance with the information at the disposal of a credit institution or a federal postal organization, as well as storage in accordance with paragraph 4 of Article 7 of this Federal Law of the following information:

1) about the payer - an individual, an individual entrepreneur or an individual engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation: last name, first name, patronymic (unless otherwise follows from the law or national custom), a unique assigned transaction number (if any) , taxpayer identification number (if any) or address of residence (registration) or place of stay;

2) about the payer - legal entity: name, unique assigned number (code, password) of the operation, taxpayer identification number or code of a foreign organization.

The organization entered into a salary project with the bank. Is it possible to pay dividends to the company's members within the framework of this project or is it mandatory on a separate payment order - read the article.

Question: Are there any restrictions on how dividends are paid to LLC participants? If an organization has a salary project with a bank, is it possible to pay dividends according to the register (as a salary) or is it obligatory on a separate payment order? It's just that the commission for transferring through the register is three times less than for transferring through a payment order, and the amount of dividends is large.

Answer: For the tax authority, it makes no difference how the organization transfers dividends. Therefore, in this case, the main thing is that there are no prohibitions on transferring dividends on a payroll project to cards in a banking service agreement. Please check this with your bank.

So, in the letter of the Ministry of Finance of Russia dated November 25, 2008 No. 03-04-06-01 / 351 it is directly stated that the payment of dividends to employees and the transfer of the amount of loans are carried out within the framework of civil law, and not labor relations, regulated by the Labor Code of the Russian Federation . And the payments made by the organization to the bank for servicing bank cards are related to the payment to employees of amounts of money, the obligation to pay which is not established by labor legislation.

Rationale

The organization pays employees salaries, dividends and issues loans by transferring funds to settlement accounts (plastic cards). At the request of individual employees, the specified amounts are transferred to two or more settlement accounts (plastic cards). At the same time, for non-cash services, the bank charges a commission for each payment order. Should personal income tax and insurance contributions to the Pension Fund be charged on a bank commission?

The Department of Tax and Customs Tariff Policy considered a letter on the issue of taxation of personal income tax on the amounts of commission charged by the bank for non-cash servicing of settlement accounts of employees of the organization, and in accordance with Art. 34.2 of the Tax Code of the Russian Federation (hereinafter - the Code) explains the following.

As indicated in the letter in question, the organization pays its employees wages, dividends and issues loans by transferring funds to settlement accounts (plastic cards). At the request of individual employees, the specified amounts are transferred to two or more settlement accounts (plastic cards). For non-cash banking services, a commission is charged for each payment order.

Article 22 of the Labor Code of the Russian Federation establishes that the employer is obliged to pay in full the wages due to employees.

Therefore, the employer is obliged to ensure that employees receive wages in a timely manner through the cash desk of the organization or in any other way (including the transfer of wages to card accounts of employees in banks) in accordance with the collective agreement, the internal labor regulations of the organization, labor contracts.

Based on the foregoing, payments by the employer organization made to the bank for servicing bank cards related to the payment of wages and other payments to employees established in accordance with the labor legislation of the Russian Federation cannot be considered as an object of taxation on personal income.

The payment of dividends to employees and the transfer of the amount of loans are carried out within the framework of civil law, and not labor relations, regulated by the Labor Code of the Russian Federation. Payments made by an organization to a bank for servicing bank cards related to the payment of amounts of money to employees, the obligation to pay which is not established by labor legislation, are subject to personal income tax in the prescribed manner.

Sberbank's payroll project is a modern convenient tool for paying wages and crediting them to employees' accounts in the shortest possible time. The banking instrument will help the client company reduce financial costs and labor costs in the process of paying funds to employees. At the same time, the company will be able to take advantage of preferential connection conditions and evaluate the benefits of banking technologies.

What is the benefit of the "Sberbank Salary Project" for legal entities

There is no need to pay for the service of cashing out the total amount of the company's wages;
Sberbank has provided flexible tariffs for servicing an account, crediting funds to a client's card, as well as providing other services as part of the company's payroll project. The cost is discussed individually;
The procedure for concluding a contract is simplified. A design contract developed for these purposes will help in this;
Large customers can leave an application for the installation of a Sberbank ATM directly on the premises of the enterprise. Employees will be able to withdraw funds without leaving the territory of the enterprise.

How payroll works

After signing the documents, the company, together with the bank, organizes the issuance of plastic cards to employees, as well as the opening of accounts for each employee. The principle of the project looks like this:

The accounting department of the company transfers the total amount of wages (monthly fund) to a single bank account opened in the name of the client company.
A statement indicating the salary of each employee is provided to the Sberbank branch.
Sberbank, within the period specified in the contract, credits the transferred funds to the salary cards of employees (according to the statement of the enterprise).

Important! The client company is recommended to register in the service "". There you can remotely submit statements, independently control the presence of funds in the company's account. To interact with a banking institution, an accountant does not have to visit a branch of Sberbank.

How to submit information under the Payroll project? Instructions for an accountant

You can send salary information remotely. To do this, a form is filled out on the Sberbank website, where all information about the enterprise is indicated:

Full title.
The total period of the activity.
Number of employees.
The size of the monthly wage fund.
Address and telephone numbers of the enterprise.
The contact person.

After receiving the documents, a certain bank employee is assigned to the organization, who will deal with the paperwork and resolve issues that arise during the period of servicing the client company.

Sberbank of Russia has developed a convenient tool for issuing payroll cards for individuals. The registration process has become as simple and convenient as possible.

Registration Instructions:

The file "Register for opening accounts" is downloaded to the computer. It is downloaded only from the official website of Sberbank of Russia.
All fields in the Register are filled in. Provides information about employees. The "Export" button is pressed.
An electronic digital signature (EDS) is affixed to the document, the Register is sent to Sberbank.

Conditions:

Issuance of a Sberbank card, the cost of annual maintenance is free.
Cash withdrawal from ATMs within the daily limit is free of charge.
The card opens an overdraft line with a rate of 20% per annum. In case of delay - 40% per annum.
The daily withdrawal limit is set based on the card type (Classic, Gold, Platinum). The Classic card assumes a daily limit of 50 thousand rubles. Platinum - 1 million rubles.
Funds withdrawn in excess of the established limit will incur a fee.

The register of employees in the salary project contains the following fields:

Personal data of the employee (full name).
Full name of each employee in Latin. This information is filled in automatically after specifying the information in Russian.
Date of birth, city of residence, country.
Registration address and actual place of residence.
Passport data (series, number).
The secret code by which the person will be identified.
Employee phone numbers (at least two).
The position an employee holds in a company.
Email address (personal).
Type of banking product being issued - Salary project (Classic, Gold, Platinum).
Information about the bank ( , branch code).

After entering information about employees, the registry is exported. For this, the Sberbank website has a corresponding button. The document is endorsed by the electronic digital signature of authorized persons of the enterprise and sent to Sberbank.

If changes are made to the instruction, Sberbank will develop new services, the client company will be automatically connected to them.

Undeniable benefits for employees of the institution:

You can issue additional bank cards for relatives and close people.
Individual clients of the Sberbank salary project will be able to use credit cards, mortgage lending and car loan offers on preferential terms.
Employees take part in special discount offers that come from Sberbank partners.
Each client will be able to take part in the bonus program "".
During their stay abroad, the bank's customers will be able to pay using an international bank card around the world, where the products of international payment systems are accepted.
, it is enough to make one call to the hotline or to the nearest branch of Sberbank and the plastic will be blocked. Client funds will remain safe.
You can access your own funds around the clock. Sberbank has the largest.
By accumulating funds on a card account, the client will be able to receive additional income in the form of interest from Sberbank.
The service "" allows you to receive information about the status of the account and any movements of funds by sending an SMS message to the client's mobile phone.
Internet banking () will allow you to make transfers at any time of the day, pay for services,. Internet banking service is provided to customers free of charge.

What you need to know the client company before signing the contract!

By signing a cooperation agreement, the client agrees to join the public conditions specified on the company's website.
If changes are made to the conditions for the provision of the Payroll Project service, an additional agreement with the client is not signed.
Any legislative changes and technological improvements are put into effect for all customers who have signed the Constructor Agreement. In this case, the additional agreement is not signed.

Sberbank of Russia is constantly improving products for private clients and partner companies. This also applies to the Salary project. Using the program from Sberbank will greatly simplify the process of paying salaries to employees, as well as reduce the costs of the enterprise to ensure this process.

If the period for payment of a part of the distributed profit of the company is not determined by the charter or the decision of the general meeting of the company's participants on the distribution of profit between them, the specified period is considered equal to 60 days from the date of the decision on the distribution of profit between the participants.

In what month does an individual receive dividend income? We answer these questions and to help, we provide a sample payment order for 2019 for personal income tax from dividends with a breakdown of some aspects of its completion. From the dividends that an LLC pays to its individual participants (for example, founders) in 2019, you should calculate, withhold and transfer to budget income tax. Thus, dividends paid to tax residents of the Russian Federation in 2019 are subject to personal income tax at a rate of 13% (p.

Sample payment order for the payment of dividends in 2018

Thus, dividends are payments in favor of, for example, the founder of a legal entity. Also, an organization (for example, LLC) can be a recipient of dividends if it acts as a shareholder (participant) of another organization. There were no changes in this regard in 2017 and 2018.

How to draw up a payment order for the payment of dividends in 2018? What are the features of payment for dividends to individuals and organizations? What to write as the purpose of payment? We reveal the basic rules and give examples of filling out this document.

Is it possible to transfer dividends to the salary card of the founder employee through the “salary project” concluded with the bank

The procedure for paying dividends is established by the general meeting of shareholders (participants) (clause 3, article 42 of the Law of December 26, 1995 No. 208-FZ, clause 1 of article 28 of the Law of February 8, 1998 No. 14-FZ). At the same time, the meeting of shareholders should take into account that organizations can receive dividends in cash only to their bank accounts. And citizens - both by bank (upon application), and by postal order. This procedure is established by paragraph 8 of Article 42 of the Law of December 26, 1995 No. 208-FZ. For an LLC, such a restriction was not established by the Law of February 8, 1998 No. 14-FZ.

There is no special document that needs to be issued for the payment of dividends. Therefore, you can use standard forms that are filled out when paying money from the cash desk or when transferring funds from a current account. In addition, the organization can develop a form for processing the payment of dividends on its own (clause 4, article 9 of the Law of December 6, 2011 No. 402-FZ).

Rules for the transfer of dividends to the founder: payment order, order, protocol

In the event that an organization is created on the basis of an authorized capital, it must periodically share its income with those who founded it, as well as shareholders. Actually, dividends are those funds that remain after paying taxes, insurance premiums, salaries and other things. They are the income of shareholders who, through the purchase of shares, have invested in the enterprise, and now can receive their well-deserved part of the profit.

It is not necessary to endorse this document with a seal, since the signatures that are placed under the document are sufficient. But if in the very legislative acts of the enterprise there is a prerequisite for putting a seal on such a document, then this should be done.

Dividends can be transferred to the cards of the founders

When dividends are transferred, the brokerage account simply increases by the amount of payments due. The term of transfer is 25 days from the date of closing the register. At the same time, a trader can already sell shares at a bargain price even the very next day, while retaining the right to receive dividends.

In order to issue dividends, it is necessary to hold a general meeting of the founders and participants of the organization, in an amount of at least 50% of their total number - only in this case the meeting will be recognized as valid. It must be properly recorded, taking into account the opinions of all participants, then a decision must be made stating to whom and in what amount the money should be transferred as dividends. The basis for the decision is the company's reporting papers based on the results of financial activities. Based on the decision, an order is then issued on behalf of the director of the enterprise.

Accrual and payment of dividends in accounting entries

Each founder of an enterprise or organization has the right to receive profit from the activities of such an organization. One of the types of profit that a shareholder of a business entity receives is dividends. In the article, we will introduce you to the concept of dividends, the specifics of their accrual and payment, as well as typical accounting entries.

Dividends are understood as part of the profit of the enterprise, which is subject to distribution among the founders, participants and other shareholders of the economic entity. The amount of the payment is determined depending on the share of shares owned by a particular person, as well as on their type.

The procedure for paying dividends to founders in an LLC in 2019

The LLC has the opportunity to choose the frequency of payment of dividends to the founders: quarterly, semi-annually or annually, depending on the amount of net profit for each of these periods. Taking into account that the profit is considered to be a cumulative total for the year, its final amount will be known at the end of the tax period, and only then it will be possible to establish the final amount of income that can be paid. Therefore, in order to avoid situations when dividends paid during the year exceed their allowable amount for the year, it is better to distribute them at the end of the year based on the results of the approved annual accounting.

Dividends (or income from the use of net profit) - income, the receipt of which is available to the participants of the LLC (clause 1, article 28 of the law "On LLC" dated 08.02.1998 No. 14-FZ). Accordingly, for the issuance of such income, it is necessary, first of all, to have a net profit. It is determined according to accounting data (letter of the Ministry of Finance of the Russian Federation of September 20, 2010 No. 03-11-06 / 2/147).

How to pay dividends to LLC founders in 2019: step by step instructions

Dividends are the result of the distribution of profits earned by the company over a certain period of time. Divide the final amount among all the founders of the company. In the case of a JSC, between shareholders. But in this article we will only talk about ordinary societies.

We presented the scheme for paying dividends to the founders of an LLC in 2019 in the form of a convenient step-by-step instruction. There are several stages. After all, while the money due is in the pocket (wallet) or on the account of the owner, they go a certain way. Moreover, direct settlements with the participants are far from the end of the procedure.

As you can see, there are no problems with obtaining a loan, but there is one caveat. When issuing a loan at zero or minimum interest to the founder, he will have income subject to personal income tax. This income is considered a material benefit, which is savings on interest. So, if the founder received money, for example, from a bank, a commission in the form of a certain percentage would have to be withheld from him. And since there are no interest, it means that they are saved.

The amount of the paid loan for the founder is his income, and all income, in addition to personal income tax, is also subject to contributions to extra-budgetary funds. Therefore, in the amount of 40,000, approximately 28% of the contributions must be charged. Contributions are paid if the founder is a director. If the founder is not on the staff of the organization, contributions to this income are not paid.

Is it possible to transfer dividends to a salary card?

The first method is intended more for professional traders who enter the stock market through a broker. They have the right to specify exactly how they will receive dividends: to a current brokerage account or directly to a bank account. Some brokers allow only the first option to exist.

Transfer of Dividends to the Founder's Card

It is impossible to distribute dividends in such situations as: Payment of the authorized capital Partially No payment of the share of the participant Who decided to leave the Company The LLC shows signs of insolvency (bankruptcy) Or this occurrence affects the distribution of income As for the regularity of income, the period is set by the founders. At the same time, you need to remember: regardless of the accepted term, the payment period cannot exceed 2 months.

Samples of filling out payment orders 2017-2018 Attention Thus, dividends are payments in favor of, for example, the founder of a legal entity. An organization (for example, LLC) can also be a recipient of dividends if it is a shareholder (participant) of another organization.

Terms of payment of dividends

The net profit of the organization should be determined. To avoid disputes with the tax service, it is necessary to take accounting statements as the basis for determining. Since the decision on payment may not be made in all cases due to certain restrictions, in order to avoid possible claims, it is better to prepare a certificate on the day when the relevant decision is made, which confirms that the restrictions in order to carry out the distribution of profits, missing.
Making a payment decision. It can be taken every quarter, half a year or once a year. However, to make not, but the final calculation of net profit is possible only when the financial year ends. The results of activities are approved during the general meeting. During the meeting, the following issues are resolved:
- what share of the profit received is directed to the payment;
- how it should be distributed among the members;
- when the payment must be made.

What form will be used in each individual case, the founders must agree during the general meeting and record this in the protocol decision. For example, you need to know that it is forbidden to issue cash from the proceeds received at the cash desk. This will only be possible if an amount specifically for this purpose is deposited in the cashier.

The LLC pays dividends to participants who are employees of the organization to an account (card) opened as part of a payroll project. When transferring according to the payroll, no commission is charged, but you must fill in the "type of transfer" column. Existing types of enrollment: Salary, advance payment, under the report, social payments. There are no dividends in this list. The bank told me that it is necessary to transfer dividends in a separate payment for each recipient, while the bank removes 1% of the amount of dividends from the organization for transferring from a legal entity's account to an individual's account, which is not a very modest amount. If I transfer salary dividends, statements with the type of crediting "salary" (to save on banking%), and show in the statements that these are dividends, and pay personal income tax on the day of transfer, then will we not be charged additional salary taxes and fines, equating pay dividends? Are there any sanctions if dividends are paid to an LLC not at the end of a quarter, but arbitrarily, for example, 2 or 3 times every month or at any arbitrary frequency?

Answer

1. There are no explanations for this situation. At the same time, in our opinion, the organization may have big problems if the purpose of the payment is “salary”. The tax authorities will require you to accrue contributions from your salary with penalties and fines, and then you will already prove that this is not actually a salary. And it's one thing if it happened once, then you can refer to an error. But if this is repeated several times, then it will be difficult for the organization to prove that it constantly incorrectly executed documents. In addition, further sanctions are possible from the bank if it somehow finds out that you avoided paying the commission, actually transferring dividends and thereby violating the terms of the banking service agreement.

2. The legislation establishes terms for the distribution of dividends, not payments.

Dividends can be distributed no more than once a quarter. You can pay the distributed amount in installments even every day.

When it comes to distribution. There is no responsibility in the law. It’s just that the inspectors admit that this distribution is in violation of the law, which means that the distribution is invalid with all the consequences of incorrectly reflecting transactions in accounting with penalties for gross violations under articles 15.11 of the Code of Administrative Offenses, 120 of the Tax Code of the Russian Federation. They can recognize these payments instead of dividends - as gratuitous transfers. Accordingly, there will be penalties for false reporting of personal income tax. They can also accrue insurance premiums with penalties and fines, if the founders are employees, by reclassifying payments into payments within the framework of labor relations.

How to determine the amount and procedure for paying dividends

The procedure for making a decision on payment to participants, shareholders depends on the organizational and legal form of the organization. There are two options.

Option 1. The decision to pay dividends to a JSC is made by the general meeting of shareholders. This can be done at the end of the year. An interim payment is also allowed based on the results of the first quarter, six months, nine months. But you can make a decision about this no later than three months from the end of these periods. This procedure is provided for by paragraph 3 of Article 42 of the Law of December 26, 1995 No. 208-FZ.

Option 2. The net profit of an LLC is distributed by decision of the general meeting of its participants. The society has the right to accept it quarterly, once every six months or once a year. There are no time limits for such a decision, unlike JSCs. This follows from paragraph 1 of Article 28 of the Law of February 8, 1998 No. 14-FZ