Agreement for use of personal vehicle for business purposes
Some companies engage in the use by employees of personal cars for business purposes. Domestic legislation provides for the payment by the employer of the employee expenses for the operation of the machine. To make use of a personal car worker by the accrual of compensation or the conclusion of the contract of car rental.
The duty of compensation of the costs of operating a car.
Such is spelled out in the Labour code (article 188) of our state. The amount of compensation specified in the agreement of both parties, and then specified in the employment contract or additional agreement to this document.
The publication of the order on the calculation of compensation.
The document specifies the sum of compensation. It can be anything. But for the company is beneficial to set it so that it is taken into account at the taxation of profit of the enterprise. For cars, the volume of the motor which is up to 2000 CC., the compensation is equal to 1200 $ per month if engine capacity more than 2000 CC., the compensation is 1500 $ per month. All funds that are paid in excess of these amounts will be deducted from the net profit.
Reimbursement of expenses on fuel.
It should be guided by the national Ministry of transport № AM-23-R. There are all the norms of expenditures applied to taxation. Waste of fuel, the employee confirms waybills and checks from the cash register of the gas station.
Documents required for obtaining compensation.
Among them a copy of the vehicle registration, receipts for fuel and other materials, waybills, acts of acceptance for repairs. Note that the shape of the track lita is not strictly regulated. However, there are mandatory clauses of this document: date, document title, name of organization, the essence of a business transaction (points of arrival and departure). The document is the stamp and signature of responsible employees.
The conclusion of the lease on a personal vehicle of the employee.
According to this document of the worker (lessor) gives to the enterprise (the lessee) own vehicle for temporary use for an agreed fee. The contract must be in writing and are not required to register. In this case, all expenses incurred by the company under the lease, may be included in expenses when calculating the tax base of businesses for profit.