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 combating the legalization of income...” To be honest, we were puzzled by this at Sberbank, they believe that you can receive in cash, but you cannot transfer to a card. 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 to the bank. But what does this law have to do with it?

This law places the responsibility on banks to check transactions carried out by legal entities. If the bank has doubts about carrying out any operation, the bank has the right to request additional documents to confirm the basis for the transfer of funds. The procedure and measures of control over questionable transactions are established by internal regulations of the bank.

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

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

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

1) before accepting service, identify the client, the client’s representative and (or) the beneficiary, except for the cases established by paragraphs 1_1, 1_2 and 1_4 of this article, by establishing the following information:
in relation to individuals - last name, first name, as well as patronymic (unless otherwise follows from the 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 accepting and servicing clients - legal entities, receive information about the purposes of establishing and the expected nature of their business relationship with this organization carrying out transactions with funds or other property, and also on a regular basis take reasonable and accessible measures in the current circumstances to determining the goals of financial and economic activities, financial position and business reputation of clients;

2) take reasonable and accessible measures in the current circumstances to identify the beneficial owners, including to establish in relation to their information provided for in subparagraph 1 of this paragraph. Identification of beneficial owners is not carried out (except for cases when an authorized body sends a request in accordance with subclause 5 of this clause) in the case of accepting clients who are: government bodies, other government bodies, local government bodies, institutions under their jurisdiction, government extra-budgetary funds, state corporations or organizations in which the Russian Federation, constituent entities of the Russian Federation or municipalities have more than 50 percent of the shares (shares) 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, who disclose information in accordance with the legislation of the Russian Federation on securities. If, as a result of taking the measures provided for by this Federal Law to identify 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 working 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 with funds or other property subject to mandatory control carried out by their clients:

Type of operation and reasons for its execution;

The date of the transaction with funds 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 from a passport or other identification document), data from a migration card, a document confirming the right of a foreign citizen or stateless person to stay (reside) in the Russian Federation, taxpayer identification number (if available), address of his place of residence or place of stay;

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

Information necessary to identify an individual or legal entity, on behalf of and on whose behalf a transaction with funds or other property is being carried out, details of a migration card, a document confirming the right of a foreign citizen or stateless person to stay (reside) in the Russian Federation, identification number taxpayer (if any), address 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, agreement, law or act of an authorized state body or local government body, details 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 available), address of residence or location, respectively, of a representative of an individual or legal entity; information necessary to identify the recipient of a transaction with funds or other property and (or) his representative, including data migration card and document confirming the right of a foreign citizen or stateless person to stay (reside) in the Russian Federation, taxpayer identification number (if available), address of residence or location of the recipient and (or) his representative, if this is provided for by the rules for committing the relevant operations;

5) provide to the authorized body, at its request, the information available to the organization carrying out transactions with funds or other property about the transactions of clients and about the beneficial owners of clients, the volume, nature and procedure for the provision of 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 in 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 funds or other property carry out operations to accept payments from clients - individuals, if their amount does not exceed 15,000 rubles or an amount in foreign currency , equivalent to 15,000 rubles (except for the case when employees of an organization carrying out transactions with funds or other property suspect that this operation is carried out for the purpose of legalizing (laundering) proceeds from crime or financing terrorism).

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

1_5. A credit organization has the right to entrust, on the basis of an agreement, to another credit organization, a federal postal service organization, or a bank payment agent to carry out the identification of a client - an individual, a client representative, a beneficiary and a beneficial owner for the purpose of transferring funds without opening a bank account, including electronic funds .

1_6. In the case specified in paragraph 1_5 of this article, the credit institution that entrusted 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 organizations and federal postal service organizations entrusted with identification are responsible for failure to comply with established identification requirements in accordance with this Federal Law. Bank payment agents are responsible for failure to comply with established identification requirements in accordance with the agreement concluded with a credit institution.*

1_8. In case of failure to comply with the established identification requirements, the person who, in accordance with paragraph 1_5 of this article, was entrusted by the credit institution with carrying out the identification, shall be liable in accordance with the agreement concluded with the credit institution, including the collection of penalties (fines, penalties). Failure to comply with established identification requirements may also be grounds for unilateral refusal to fulfill an agreement between a credit institution and a specified person.

1_9. Persons entrusted by a credit organization with carrying out identification in accordance with paragraph 1_5 of this article must transfer to the credit organization in full the information obtained during 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 report to the Bank of Russia, in accordance with the procedure established by it, information about persons to whom the credit institution has entrusted identification.

2. Organizations carrying out transactions with funds or other property are obliged, in order to prevent the legalization (laundering) of proceeds from crime and the financing of terrorism, to develop internal control rules, appoint special officials responsible for the implementation of internal control rules, and also adopt other internal organizational measures for these purposes.*

Organizations carrying out transactions with funds or other property in accordance with the rules of internal control are required to document information obtained as a result of the implementation of these rules and maintain its confidential nature. The grounds for documenting information are: the confusing or unusual nature of the transaction that does not have an obvious economic meaning or obvious legal 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; completion of the transaction , transaction 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 carry out a one-time transaction, in relation to which the organization’s employees 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 legalizing (laundering) proceeds from crime or financing terrorism.

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

Qualification requirements for special officials responsible for implementing internal control rules, as well as requirements for training and education of personnel, identification of clients, beneficiaries are determined in accordance with the procedure established by the Government of the Russian Federation, for credit organizations by the Central Bank of the Russian Federation in agreement with the authorized body . Qualification requirements for special officials cannot contain restrictions on filling these positions for persons who have been brought to administrative responsibility for failure to comply with the requirements of the 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 performing transactions for the purpose of legalizing (laundering) proceeds from crime or financing of terrorism.

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

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

4. Documents containing the information specified in this article and information necessary for personal identification must be stored 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 required 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, either 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 presenting information on transactions subject to mandatory control, as well as 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 an authorized body in the absence of supervisory authorities in the field of activity of individual organizations carrying out transactions with cash or other property. In the absence of supervisory authorities in the field of activity of individual organizations carrying out transactions with cash or other property, such organizations are subject to registration with an authorized body in the manner established by the Government of the Russian Federation.

11. Organizations carrying out transactions with funds 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 combat the legalization (laundering) of proceeds from crime and the financing of terrorism, employees of an organization carrying out transactions with funds or other property have suspicions that the operation is carried out for the purpose of legalizing (laundering) proceeds from crime or financing terrorism.*

13. Credit institutions are required to document and submit to the authorized body information about all cases of refusal on the grounds specified in this article to conclude contracts with clients and (or) carry out clients’ orders to carry out transactions, as well as about all cases of termination of contracts with clients at the initiative of a credit organization no later than the working day following the day of performing these actions, in the manner established for credit organizations by the Central Bank of the Russian Federation in agreement with the authorized body.

14. Clients are required to provide organizations carrying out transactions with funds or other property with information necessary for these organizations to fulfill the requirements of this Federal Law, including information about their beneficiaries and beneficial owners.*

Article 7.2. Rights and obligations of credit institutions and federal postal organizations when making non-cash payments and money transfers

1. The credit organization in which the payer’s bank account is opened, when making non-cash payments on behalf of the payer at all stages of their implementation, is obliged to ensure control over the availability, completeness, transmission as part of settlement documents or in any other way, compliance with the information available to the credit 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 the manner 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 place of residence (registration) or place of stay;

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

1_1. If the bank in which the recipient's bank account is opened, or the bank that serves the recipient when transferring funds in his favor without opening a bank account, or the bank that is involved 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 legislation of the Russian Federation, must include the surname, 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 - a legal entity must include its name and location address.

2. If the settlement or other document containing the payer’s order is absent, or the information specified in paragraph 1 of this article is not received in any other way, the credit institution in which the payer’s bank account is opened is obliged to refuse to execute the payer’s order, except for the cases provided for in paragraph 3 of this article.

3. When carrying out transactions with funds, including using software and hardware, credit institutions 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 payments is obliged to ensure that the information contained in the received payment document remains unchanged and is stored in accordance with paragraph 4 of Article 7 of this Federal Law.

5. The credit institution in which the bank account of the 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. If the received payment document does not contain the information specified in paragraph 1 of this article, if employees of the credit institution in which the recipient’s bank account is opened suspect that this operation is being carried out for the purpose of legalizing (laundering) proceeds from crime , or terrorist financing, such a credit institution is obliged, no later than the business 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 organization servicing the payer, when making money transfers on behalf of individuals without opening bank accounts, and the federal postal service organization when making postal money transfers at all stages of their implementation are required to ensure control over the availability, completeness, and transmission as part of payment documents , mail or other means, compliance with information available to a credit institution or 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, individual entrepreneur or individual engaged in private practice in accordance with the legislation of the Russian Federation: last name, first name, patronymic (unless otherwise follows from the law or national custom), unique assigned transaction number (if any) , taxpayer identification number (if available) or address of residence (registration) or place of stay;

2) about the payer - a legal entity: name, unique assigned number (code, password) of the transaction, 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 participants within the framework of this project or necessarily under a separate payment order - read the article.

Question: Are there any restrictions on the methods of paying dividends 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 necessarily according to a separate payment order? It’s just that the commission for transferring according to the register is three times less than when transferring by payment order, and the amount of dividends is larger.

Answer: It makes no difference to the tax authority how the organization transfers dividends. Therefore, in this case, the main thing is that there are no prohibitions on transferring dividends on a salary project to cards in the banking service agreement. Check this point with the bank.

Thus, the letter of the Ministry of Finance of Russia dated November 25, 2008 No. 03-04-06-01/351 directly states that the payment of dividends to employees and the transfer of loan amounts are carried out within the framework of civil law, and not labor relations, regulated by the Labor Code of the Russian Federation . And payments made by an organization to a bank for servicing bank cards are associated with 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 current accounts (plastic cards). At the request of individual employees, the specified amounts are transferred to two or more current 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 to the bank commission?

The Department of Tax and Customs Tariff Policy reviewed the letter on the issue of taxation with personal income tax of the amounts of commission charged by the bank for non-cash servicing of current accounts of employees of the organization, and in accordance with Art. 34.2 of the Tax Code of the Russian Federation (hereinafter referred to as 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 current accounts (plastic cards). At the request of individual employees, the specified amounts are transferred to two or more current accounts (plastic cards). For non-cash services, the bank charges a commission for each payment order.

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

Consequently, the employer is obliged to ensure that employees receive their wages on time through the organization’s cash desk or in any other way (including transferring wages to employees’ bank card accounts) in accordance with the collective agreement, the organization’s internal labor regulations, and employment contracts.

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

Payment of dividends to employees and transfer of loan amounts 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 to employees of amounts of money, the obligation to pay which is not established by labor legislation, are subject to taxation on personal income tax in the prescribed manner.

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

What are the benefits of the Sberbank Salary Project for legal entities?

There is no need to pay for the service of cashing the total amount of the company's wages;
Sberbank has provided flexible tariffs for account servicing, crediting funds to a client’s card, as well as providing other services as part of the company’s salary project. The cost is discussed individually;
The procedure for concluding a contract has been simplified. A constructor agreement developed for these purposes will help with this;
Large clients can submit a request to install a Sberbank ATM directly on the premises of the enterprise. Employees will be able to withdraw funds without leaving the premises of the enterprise.

How does the salary project work?

After signing the documents, the company and the bank will organize 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 company's accounting department 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 agreement, credits the transferred funds to employees’ salary cards (according to the enterprise statement).

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

How to submit information as part of the Salary Project? Instructions for an accountant

You can send salary information remotely. To do this, fill out a form on the Sberbank website indicating all the information about the company:

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

After receiving the documents, the organization is assigned a specific bank employee who will deal with the preparation of documentation and resolving issues that arise during the period of servicing the client company.

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

Instructions for registering:

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

Conditions:

Issuing a Sberbank card, the cost of annual maintenance is free.
Cash withdrawals from ATMs within the daily limit are free.
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 has a daily limit of 50 thousand rubles. Platinum – 1 million rubles.
A commission is charged on funds withdrawn in excess of the established limit.

The employee register in the salary project contains the following fields:

Employee profile data (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).
A secret code by which a person will be identified.
Employee telephone numbers (at least two).
The position that the employee holds in the 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 register is exported. For this purpose, there is a corresponding button on the Sberbank website. The document is endorsed with an electronic digital signature of authorized persons of the enterprise and sent to Sberbank.

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

Undeniable advantages for employees of the institution:

You can issue additional bank cards for relatives and loved ones.
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 offers with discounts from Sberbank partners.
Each client will be able to take part in the bonus program "".
While staying abroad, bank clients will be able to pay using an international bank card anywhere in the world where products of international payment systems are accepted.
, it is enough to make one call to the hotline or to the nearest Sberbank branch and the plastic card 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 account status 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 clients free of charge.

What does a client company need to know before signing a contract?

By signing a cooperation agreement, the client agrees to adhere to the public conditions indicated on the company’s website.
If changes are made to the terms of provision of the “Salary Project” service, an additional agreement with the client is not signed.
Any legislative changes and technological improvements are put into effect for all clients who have signed the Design 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 significantly simplify the process of paying salaries to employees, as well as reduce the company’s expenses to ensure this process.

If the period for payment of 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 (clause

In what month does an individual receive dividend income? We answer these questions and provide a sample payment order for 2019 for personal income tax on dividends with an explanation of some aspects of its completion. Dividends that the LLC pays to its individual participants (for example, founders) in 2019 should be calculated, withheld and transferred 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% (clause

Sample payment order for payment of dividends in 2018

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

How to correctly fill out a payment order for the payment of dividends in 2018? What are the features of dividend payments to individuals and organizations? What should I write as the purpose of payment? We reveal the basic rules and provide examples of filling out this document.

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

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

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

Rules for transferring dividends to the founder: payment order, order, protocol

In the case when an organization is created on the basis of 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, invested in the enterprise, and can now receive the part of the profit they deserve.

It is not necessary to endorse this document with a seal, since the signatures placed under the document are sufficient. But if the legal acts of the enterprise themselves contain a mandatory condition for placing a seal on such a document, then this should be implemented.

You can transfer dividends to the cards of the founders

When transferring dividends, the brokerage account is simply increased by the amount of payments due. The transfer period is 25 days from the date of closure of the register. At the same time, the trader can sell the shares at a favorable 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 the amount of at least 50% of their total number - only in this case the meeting will be recognized as having taken place. It must be properly recorded, taking into account the opinions of all participants, then a decision must be made indicating 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 this article we will introduce you to the concept of dividends, the specifics of their calculation and payment, as well as standard accounting entries.

Dividends are understood as part of the enterprise’s profit, which is subject to distribution among the founders, participants and other shareholders of the business entity. The size 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 of an LLC in 2019

The LLC has the opportunity to choose the frequency of dividend payments to the founders: quarterly, half-yearly or annually - depending on the amount of net profit for each of these periods. Considering that profit is considered an accrual total for the year, its final amount will be known at the end of the tax period, and only then will it be possible to establish the final amount of income possible for payment. Therefore, in order to avoid situations where dividends paid during the year exceed the permissible 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 reports.

Dividends (or income from the use of net profit) are income the receipt of which is available to LLC participants (Clause 1, Article 28 of the Law “On LLC” dated 02/08/1998 No. 14-FZ). Accordingly, to issue such income, it is necessary, first of all, to have net profit. It is determined according to accounting data (letter of the Ministry of Finance of the Russian Federation dated 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 a company over a certain period of time. The total amount is divided among all the founders of the company. In the case of a joint-stock company – between shareholders. But in this article we will only talk about ordinary societies.

We presented the dividend payment scheme to LLC founders in 2019 in the form of convenient step-by-step instructions. There are several stages. After all, until the money due ends up in the owner’s pocket (wallet) or in the owner’s account, it goes through a certain path. Moreover, direct settlements with 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 minimal interest to the founder, he will have income subject to personal income tax. This income is considered a material benefit, which is interest savings. 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 is no interest, it means they are saved.

The amount of the repaid 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, approximately 28% of contributions must also be added to the amount of 40,000. Contributions are paid if the founder is a director. If the founder is not on the staff of the organization, contributions for 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 the mediation of a broker. They have the right to indicate exactly how they will receive dividends: to a current brokerage account or directly to a bank account. Some brokers only allow the first option to exist.

When transferring dividends, the brokerage account is simply increased by the amount of payments due. The transfer period is 25 days from the moment the register is closed. At the same time, the trader can sell the shares at a favorable price even the very next day, while retaining the right to receive dividends.

Transfer of Dividends to the Founder's Card

It is impossible to distribute dividends in situations such as: Payment of authorized capital Partially Lack of payment of the share of a participant who has 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 period, 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. Also, the recipient of dividends can be an organization (for example, an LLC) if it is a shareholder (participant) of another organization.

Dividend payment terms

The net profit of the organization should be determined. To avoid controversial situations with the tax service, accounting statements should be taken as the basis for the determination. 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 corresponding decision is made, which will confirm that the restrictions in order to carry out the distribution of profits, are missing.
Making a payment decision. It can be accepted every quarter, six months or once a year. However, it is not possible to make a final calculation of net profit 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 used for payment;
- how it should be distributed among the members;
- within what time period the payment must be made.

The founders must agree on what form will be used in each individual case during the general meeting and record this in a protocol decision. For example, you need to know that issuing cash from proceeds received at the cash desk is prohibited. This will only be possible if an amount is deposited into the cash register specifically for these purposes.

The LLC pays dividends to participants who are employees of the organization to an account (card) opened as part of the salary project. When transferring according to the salary slip, no commission is charged, but you must fill out the “type of enrollment” column. Existing types of enrollment: Salary, advance, on account, social payments. There are no dividends on this list. The bank told me that it is necessary to transfer dividends in a separate payment for each recipient, and the bank withdraws from the organization 1% of the amount of dividends for the transfer from the account of a legal entity to the account of an individual, which is a very modest amount. If I transfer salary dividends, statements with the type of enrollment “salary” (to save on bank fees), and show in the reporting that these are dividends, and pay personal income tax on the day of transfer, then will they not charge us additional salary taxes and fines, equating payment of dividends to salaries? Are there any sanctions if dividends are paid to an LLC not based on quarterly results, 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 includes “salary”. The tax office will demand that contributions be calculated as from a salary with penalties and fines, and then you will have to prove that in fact this is not a salary. And it’s one thing if this happened once, then you can refer to it as an error. But if this is repeated several times, then it will be difficult for the organization to prove that it constantly filled out the documents incorrectly. In addition, sanctions from the bank are possible in the future if it somehow finds out that you evaded paying the commission by actually transferring dividends and thereby violating the terms of the banking service agreement.

2. The legislation establishes deadlines 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 at least every day.

If we are talking about distribution. There is no responsibility in the law. The inspectors simply 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 fines 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 fines for unreliable personal income tax reporting. They can also charge insurance premiums with penalties and fines if the founders are employees, reclassifying payments as payments within the framework of an employment relationship.

How to determine the amount and procedure for paying dividends

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

Option 1. The decision to pay dividends to a joint stock company is made by the general meeting of shareholders. This can be done based on the results of the year. Interim payments based on the results of the first quarter, half a year, and nine months are also allowed. But a decision on this can be made no later than three months from the end of these periods. This procedure is provided for in paragraph 3 of Article 42 of the Law of December 26, 1995 No. 208-FZ.

Option 2. The net profit of the 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. Unlike a joint stock company, there are no time limits for such a decision. This follows from paragraph 1 of Article 28 of the Law of February 8, 1998 No. 14-FZ