The opportunity to relax in almost any country in the world, depending on financial capabilities and desires, has appeared relatively recently. However, in recent years, the range of summer vacations has declined sharply: terrorism, ruble exchange rate fluctuations, sanctions of Western countries and other reasons make an increasing number of Russians voluntarily or involuntarily stay in Russia. At the same time, the options for a good rest (both beach and ski, active, sightseeing, family and so on) in our country have significantly increased. But even such a situation does not appeal to all representatives of the Russian population.
Legislative changes
In contrast to the era of the USSR, when isolation from the outside world was considered the rule, in modern Russia, this situation in the tourism sector is negatively related to both society and the state. True, the society was divided: part of the population was completely satisfied with the rest in domestic resorts, the rest hesitated or were still striving abroad.
The reaction to the current situation was changes in the legislative sphere. A law was adopted on compensation for holidays in Russia. If employees, going on vacation, preferred resorts in their homeland, then the government can issue compensation for the rest. In this way, the leadership apparatus is trying to attract as many tourists as possible to domestic tourism, since in Russia there are many fascinating places where you can go for family vacations, and for young people or the elderly.
According to the revised articles 255 and 270 of the Tax Code of the Russian Federation (the number of the law on compensation for holidays in Russia 8710366), from the beginning of 2016, Russians have the right to reimburse funds used to organize holidays in Russia.
How is the procedure carried out, what are the tasks of the new bill? About it further.
Tasks of the New Bill
The bill on compensations for holidays in Russia has been drafted since 2013. The document included several important provisions:
- Strengthening and developing the domestic tourism base. Despite the great opportunities (many historical monuments, beautiful and diverse nature), in Russia there are traditionally few tourists, both foreign and Russian.
- Further development of the social support program. In modern Russia, more than 60% of residents cannot afford summer trips on vacation due to lack of financial resources, which leads to social tension.
- Improving the standard of living of some social groups. Subject to a vacation in Russia, any Russian can receive money in the amount of up to fifty thousand rubles per person. At the same time, a working family member pays income tax (13%).
Financial preferences
The number of expenses that can be compensated for holidays in Russia include:
- payment for transport;
- residence;
- cost of food;
- tour services.
Circle of people claiming a refund
An employee of the company can receive compensation for finances spent on holidays in Russia. Refunds on vacation expenses are returned:
- the employee himself;
- his spouse (spouse);
- minor family members;
- children studying full-time at the university and under the age of twenty-four;
- elderly parents.
Refund Procedure
There are two options for returning compensation for holidays in Russia:
- Refund of funds by the employer.
- Refund by tax authorities.
It is important that all expenses must be documented. Therefore, you should save all checks and tickets (for each family member), as well as conclude an agreement with a travel agency.
Refund by employer
The money spent can be paid by the employer of the vacationer. At the same time, in the reports the company submits expenses for the employee’s vacation in Russia as an item of their own expenses. Such expenses must be officially carried out through the accounting department of the company where the employee works.
Cash payment by tax authorities
Otherwise, compensation for funds spent on holidays in Russia is made by the tax service. The issuance of financial resources follows a path similar to the situation when it comes to buying real estate. A vacationer needs to visit the nearest tax structure and file financial reports that record all vacation expenses. Documents confirming the costs must also be attached to the papers (ticket from the tour operator, receipts for entertainment, tickets, and so on).
A citizen receives compensation in the form of a tax deduction. In most cases, the amount of compensation will correspond to the actual costs of the vacation, but also the payment should not exceed fifty thousand rubles.
Compensation calculation example
For example, a family of four acquired vacation packages. The cost of one ticket was 75 thousand rubles, so a family vacation will cost a total of 300 thousand rubles (75 x 4). Compensation of 50 thousand for rest in Russia per person is calculated (under the law). So, only 200 thousand rubles are subject to compensation.
After receiving compensation for holidays in Russia, the employee is also required to pay a tax of thirteen percent of the amount of money returned for the vacation, i.e. twenty-six thousand rubles (200,000 x 13%). Thus, the actual cost of vacation will amount to 126 thousand rubles, instead of the initial 300 thousand rubles. For one family member, rest will cost 31.5 thousand rubles. It will be possible to save 43.5 thousand rubles for each family member or 174 thousand rubles for holidays in general.
basic information
Summarizing, we indicate that a tourist ticket must be officially purchased at a travel agency, all receipts confirming payment of all kinds of services provided by a hotel, a travel agency and so on should be kept for all vacationers.
Documents for all family members who spent their vacation with the reporting person, submit only one person. The return of funds is carried out simultaneously with the issuance of salaries to the employee or in advance agreed upon. A citizen who has received compensation is also required to pay a tax of 13%.
The law on compensation for holidays in Russia will not have retroactive effect. This means that vacation costs of previous years are not compensated even with the necessary documents.
Employer Preferences
It is necessary to take into account the following nuance: according to the adopted bill, the employer of the vacationer is absolutely not obliged to reimburse the employee for the cost of the vacation. He only got the opportunity to do it at will.
The decision to compensate for vacation funds in Russia is usually taken only after a thorough analysis of the state budget of the company. For small businesses, agreements are provided that allow employers not to reimburse expenses for holidays in Russia. But for those campaigns whose financial condition makes it possible to return money for leave to their employee, the advantage is that by agreeing to return the money spent to the vacationer, the company reduces the level of tax duties. That is, the amount of money spent by the campaign to reimburse costs to the vacationer, are counted as expenses.
Moreover, employers have the legal ability to conclude agreements with travel agencies on the purchase of permits for their employees and close relatives. So, the price of travel for the company will decrease, since travel agencies have significant discounts for corporate clients. Such cooperation is useful to tour operators and employers, and, of course, vacationers and their relatives.
In the future, the adopted law will be clarified and explained by lawmakers.
Russia is a country with outstanding tourism opportunities that are currently not being used effectively enough. The introduction of a bill on compensation for holidays in Russia opens up significant opportunities for strengthening Russian tourism and related areas of the economy. It is also expected to increase the number of jobs and increase the amount of cash accruals to the state budget.