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Home - Buffet for employees: whether to pay contributions and personal income tax.

Five new super service prototypes introduced

Prototypes of super services appeared on the government services portal


In 2021, entrepreneurs may pay premiums of almost 11%

Now in the Tax Code of the Russian Federation the sizes of fixed insurance premiums for individual entrepreneurs are established until 2020 inclusively.


Information on the average number of employees will be included in the calculation of contributions

A bill has been submitted to the State Duma, which proposes to adjust the procedure for submitting information on the average number of employees. 

Buffet for employees: whether to pay contributions and personal income tax.


If you organized a buffet for employees on a holiday or on regular working days, then pay fees from the cost of food and calculate personal income tax. The income of each employee is determined by dividing the cost of food by the number of people. This approach was suggested by the Ministry of Finance. About NDFL department has already expressed a similar opinion.
Let's note, financiers considered a concrete situation, to us, unfortunately, not known, and decided that in that case it is possible to determine the benefit of each employee.
Usually it can not be done for a buffet style meal. After all, you can not determine exactly how much the employee ate. In such a situation, there is no question of paying personal income tax. The approach corresponds to the position of the RF Armed Forces. For contributions, this rule also works: it is not known from which amount to pay them.
If you do not charge personal income tax and contributions, assess the risks of claims of controllers. They can calculate that the benefit of each employee is known.

  Document: Letter No. 05-04-06 / 33350 of the Ministry of Finance of the Russian Federation of 05.05.2018.