Sample multilateral gift agreement for employees for the holiday. Agreement for giving a gift to an employee sample form Agreement for giving gifts to employees sample

A transaction, which is an agreement between the parties, as a result of which property benefits must be transferred free of charge from one person to another, is called a donation. Such a transaction has two parties, one acts as the donor and transfers the property, the other – the recipient – ​​to the donee.

The legislator provides for both parties the opportunity to conduct a transaction orally or in writing, and in the latter case the parties can agree independently or with the involvement of a person who.

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Most often, the parties resort to, in this case they prepare the necessary things to carry it out. As a result of the transaction, the new owner, having become the owner, must register his rights to ownership and pay to the state.

If the parties choose to formalize a gift in writing, which requires notarization, then it is advisable for them to consult a lawyer about the actions they want to take and their consequences. It is also best to draft a gift agreement in advance with the involvement of a specialist.

Depending on who is the donor and the recipient, as well as what exactly will be donated, the text of the deed of gift will differ, although in any case it is drawn up according to a standard template. Thus, only an individual can be a donee; the legislator includes citizens, private enterprises, etc. as donors.

Any property can be the object of donation, but most often it is, or. The deed of donation of funds is no different from other deeds of gift. But when drawing up the subject of the contract, it is necessary to describe its characteristics, which is important for such property objects as a house and the land plot underneath it, and in other cases.

When it comes to donating money, the donor contributes only the amount. But he can set a condition on what and under what circumstances they should be spent. This most often happens when the parties to the transaction are close relatives. If an organization wants to give gifts to its employee, to which it has a legal right, then it does so without any conditions.

Is it possible

Most often, when someone wishes to give a person money, he simply hands it over, explaining his action verbally. A written version of the agreement is required specifically by organizations, because they are required to report for each financial transaction and pay taxes. But individuals can also use the registration of a deed of gift through a notary.

The difference between a donation, the subject of which is money, and one when property rights are transferred, is that the agreement does not need to be registered, because no document registering ownership rights to money can be issued.

In other cases, when the donor transfers to the recipient an apartment, car, or other property that is subject to mandatory registration by law, the new owner must be issued a certificate of ownership.

But in any case, when registering a deed of gift, the donee is obliged to pay income tax to the state in the year following the reporting year in which he received the gift. The tax rate is set by the legislator at 13% for citizens of the Russian Federation and 30% for non-residents.

If any property is donated, including money, the recipient will pay income tax.

The only exceptions are cases when a donation occurs:

• , taxation of the value of the transferred gift is not provided;
• employee of the enterprise, the company pays tax for him.

The parties may be willing and enter into an agreement when transferring money as a gift, but in some cases the legislator stipulates that this action must be documented when:

• The donor intends to present the gift not immediately, but in the future, therefore the document will be called a contract of promise of donation (Civil Code, Art. 574, Part 2). This document will be able to protect the rights of the donee if the donor suddenly changes his mind. The agreement specifies not only the subject of the contract, but also the donor’s promise to transfer the money.
• The donor puts forward certain conditions. For example, parents or grandparents may require the child to graduate from school with good grades, enter a higher educational institution, get married, etc. After the donor’s requirements are met, the money will go to the donee, but if we are talking about a minor, then this can only be after 18 years.
• The donor is a legal entity, and the recipient is its employee, provided that the amount of the gift is more than 3 thousand rubles. Small amounts can be issued as a bonus. But even if the amount that the company wishes to donate the work for free is less 3 thousand rubles., it is best to follow Art. 161 (Civil Code), which obliges legal entities to conduct all transactions only in writing.

In any case, the donation of real estate must be made in writing, even if it is not planned to certify the document by a notary, since on the basis of the deed of gift, the new owner must be drawn up and issued a certificate of property rights in Rosreestr

Correct execution of a donation agreement

If the parties do not comply with the procedure for writing a deed of gift, the agreement may be declared invalid due to violation of legal norms; otherwise, the court will easily recognize the transaction. The parties can avoid negative consequences only if they comply with the law, which is very difficult for amateurs to do, so it is still better to involve a specialist.

Thus, when drawing up a deed of gift for the transfer of funds, like any other property, the following requirements must be met, for example:

• the donor must be of sound mind and judgment, understand what he is doing;
• the donor and the donee must be capable citizens;
• if a minor acts as a donee, then his interests are required to be represented by legal representatives, in some cases an employee of the guardianship authority;
• the donor cannot be a minor child or other incapacitated citizen, even if the transaction is planned for him by his legal representatives or guardians;
• recipients cannot be medical workers, educators or civil servants (employees of municipal, state and social bodies) when a ward, patient, etc. wants to give them a gift;
• donation is impossible between private companies, and a state-owned enterprise does not have the right to act as a donor, because the property on its balance sheet, as well as working capital, are the property of the country;
• and others provided by law.

The parties should be aware that even after concluding an agreement, the donee can refuse the gift (money) and terminate the agreement by writing a refusal in the presence of a notary. In another case, he may be offered to formalize the termination of the transaction by the donor who has changed his mind.

When concluding an agreement, it should be taken into account that the legislator reserves the right to terminate the transaction in court; of course, there must be very compelling reasons for this. When the agreement is canceled, the donee is obliged to return the funds to the donor in full.

When concluding a deed of gift for the transfer of money for free use, you cannot:

• pursue goals that are contrary to the law, for example, to transfer a gift as gratitude for the fact that the donee will take the donor into his care for the rest of his life;
• set the condition that the gift be transferred after the death of the donor; the peculiarity of any gift is that it is transferred to the donee during the life of the donor;
• the parties do not coordinate their actions with a third party who is obliged to be responsible for the actions of the donor due to his incapacity or limitations due to poor health;
• donate money that has been prohibited, for example, when it is in a seized account, is the subject of a dispute, may potentially belong to a creditor, etc.;
• put pressure on the donor, including threats and blackmail for the purpose of extortion;
• enter into a gift agreement, behind which another transaction is hidden;
• other.

The deed of gift, under which finances are to be transferred, as well as any agreement, must include information about:

1. The parties who come to an agreement, i.e. the donor and the recipient. It is required to enter their personal data, residential address or location into the text of the document. Accordingly, passports and birth certificates of all participants, including legal representatives, must be presented. When third parties – legal representatives – are parties to the transaction, information about them is also included in the contract.
2. Subject of the agreement. In this case, it is finance, i.e. the exact amount that the donor wants to transfer and in what form the money will be transferred must be indicated:
   • in cash in the presence of a notary;
   • to the recipient’s bank account or to his bank card.
3. The order of transfer, for example, will be immediately in the presence of a notary or in the future.
4. Conditions that must be met before the finances are transferred to the donee. The donor draws up this item at his own discretion.
5. Responsibilities of the parties.
6. The procedure for terminating the transaction.
7. Other various conditions, such as force majeure, dispute resolution.

The document must indicate the place where the transaction was carried out, the date of the agreement and who certified it. Also, the deed of gift is signed by the parties to the transaction: the donor, the donee, and legal representatives, if necessary.

Purpose for the purchase of an apartment

A separate type of gift agreement can be called a targeted deed of gift, when the donor indicates in the text a specific purpose for which he gives money to the recipient. We can say that in fact the goal is pursued by the donee, and the donor pays for it.

Most often, such agreements are concluded between close relatives, when one gives the other money to purchase a car, apartment, house, land or other valuable thing. A separate clause on the purpose of the donation is included in the agreement, and the donor can give money immediately in a certain amount, and then the donee will purchase an apartment, or when a successful option for the purchase is found, which indicates the donor’s desire to do this in the future.

For example, the simplest sample agreement for the gift of money with the condition of purchasing real estate with it may contain the following information:

• about the parties to the transaction;
• the exact amount to be transferred is indicated as the subject of the contract;
• the donor transfers money free of charge to the recipient for the purchase of an apartment;
• the transfer must occur on the basis of a receipt, which is an integral part of the agreement and attached to it;
• the money will be considered transferred when both parties fill out and sign the receipt;
• the rights and obligations of the parties to the transaction that the law gives them, which is associated with termination of the contract voluntarily or judicially;
• the agreement is considered to have entered into force from the moment the transaction is concluded;
• the legal effect of the deed of gift will cease when the terms of the agreement are fulfilled or both parties/one of them wishes to terminate it early;
• other important points.

To a relative

In the Family Code, in Art. 14 the legislator calls close relatives:

• children not only relatives, but also adopted ones;
• wife and husband;
• parents;
• sisters and brothers;
• grandparents;
• grandchildren.

All other relatives who are not included in these categories are distant to the donor and recipient. A standard sample of a deed of gift for money can be downloaded on the Internet; the form is no different from the one when real estate is presented as a gift, only in this case the gift is finance.

The main feature of a transaction between close relatives is the absence of taxation. The second important feature is that such an agreement is very often used by citizens who want to give money to their children.

If we are talking about minors, then the deed of gift for them must be signed by a legal representative. When the father or mother acts as a donor, then by law they cannot perform two functions - the donor and the legal representative, therefore, the involvement of an employee of the guardianship authority and permission to conduct the transaction are required.

A minor will be able to use the money only when 18 years or after fulfilling the conditions of the donor

Between a legal entity and an individual

For a company that wants to benefit an employee, the transaction is not just an act of charity, but a financial transaction.

According to the norms of the law, which indicate the rules for conducting business activities and legal document flow. persons and taxation:

• the gift agreement must be properly executed;
• appropriate entries must be made in accounting;
• taxes and insurance premiums must be calculated and paid.

Often, enterprises give their employees property (household appliances, cars, apartments), money, rights to something. If the value of the employer's gift exceeds 3 thousand rubles., then he must draw up the gift agreement in writing.

To properly formalize the transaction, you must first qualify the purpose of the incentive in accordance with Civil and Labor Legislation.

An enterprise can reward an employee with money:

• For excellent performance of one’s job duties over a long period of time, which is enshrined in the Labor Code, in Art. 191. The subject of donation can be valuable gifts, including money. But such encouragement is rather a bonus and should not occur on the basis of a gift, but on the legislation and the employment contract as a whole. Bonuses are one of the parts of the salary (Labor Code, Art. 129), so it should be distinguished from civil donations. In such cases, you should not draw up a separate gift agreement.
• When the act of donation is unrelated to the professional activity of an employee, but the company wants to encourage him, then the transaction is in accordance with the Civil Code, Art. 572 must be formalized using a civil contract. In this case, the employer can be the donor, and the rewarded employee can be the recipient.
• A social gift agreement can be concluded to transfer material assistance to an employee. At the same time, the employer should not in any way connect its action with the employee’s production or labor performance. Material assistance can be targeted or non-targeted. Targeted assistance to an employee is actually a donation of money to him to achieve a specific goal. For example, money was urgently needed to purchase housing when twins or triplets were born in the family, or in another case for surgery. If non-targeted material assistance is provided, then it cannot be classified as a gift, which means that a contract is not required.

Multilateral and collaborative staff

Not just one employee, but several or all of them at once can be rewarded. In this case, the enterprise must draw up a multilateral agreement in which there will be one donor - the enterprise, and all employees - the donees (Civil Code, Art. 154). It is necessary to draw up such a document correctly, first of all, in the interests of the enterprise itself, which will help it avoid claims from regulatory authorities.

To this end, the organization must:

1. Draw up an order or order for the issuance of finances to employees. The document is signed by the head of the organization; it must also indicate the total amount that the company wishes to transfer to the employees, and separately opposite the full name of each of them.
2. Draw up a written gift agreement, which should contain a list of rewarded employees and the amount of donated funds opposite each one. It is advisable to include in the contract all employees who receive money in an amount less than 3 thousand rubles. or more.
3. Draw up a statement of delivery of funds, which will actually serve as a transfer deed:
   • with a list of encouraged employees;
   • the amount that will be given to each of them;
   • fields for signature and date of delivery.

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Gifts are the most common way of expressing gratitude to another person. For many managers, this phenomenon has become an integral part of corporate culture.

In order to correctly classify gifts, it is necessary to determine its main characteristics, in accordance with the requirements of the Legislation in the field of Labor and Civil Relations.

• Those who have no connection with work activity.

The Civil Code defines gifts as things that are transferred from one party to another, free of charge. Employers are assigned the function of donors. Employees become recipients. This or that thing is transferred only after a donation has been made.

Gift agreements are almost always in writing. This is also true for gifts with an amount greater than three thousand rubles, and when the donor is a legal entity. But the written form always outperforms the oral form in terms of safety, regardless of its value.

There is no need to formalize a separate agreement with each person when distributing gifts on a massive scale, for example, on the occasion of a holiday. An advisable solution would be to draw up a gift agreement, where there are many parties. Each recipient's signature appears at the end of the documents.

• A gift in recognition of work performance.

Any employer can reward employees for doing their job well. Then the cost of the gift becomes part of the payment for the work. The basis for the transfer is not a gift agreement, but a regular labor agreement. In fact, such incentives belong to the group of production bonuses.

Correct execution of the agreement

If the agreement is drawn up according to the rules, then later the inspection authorities will not have any doubts or complaints against the managers. To make a gift, employees must use the following documents:

1. The written contract itself.
2. An order or orders that gifts have been given.
3. List of gifts. Such a document must record information regarding the cost and characteristics of the gifts and the employees themselves. The signature of each employee must be present to confirm the fact of the gratuitous transfer. The document becomes a kind of deed of transfer.

Important terms of contracts

The parties can agree that if the recipient puts his signature, it means that the gift was received in kind. It doesn’t matter which ones are indicated in the original document.

Drawing up a transfer deed is not necessary in every situation. It doesn't matter what condition the property is in. In fact, the donee receives it free of charge.

The donor has the primary meaningful obligation. He cannot claim to provide the thing in return.
Under certain circumstances, donors have the right to:

• at the expense of the donee in connection with the preparation of the item for transfer and unnecessary expenses incurred
• failure to fulfill a gift promise
• return of the gift

The recipient may refuse the gift in writing after the transaction has been completed. Or claim this or that thing from the donor.

About the rules of termination and conclusion

The conclusion of the contract itself is carried out in two stages. First, the gift becomes an offer from one of the parties. Then the other party agrees to it or refuses. Articles 573 and 578 of the Civil Code of the Russian Federation define the conditions under which the agreement can be terminated.

Consensual gift agreements are terminated only if the donee refuses the gift before receipt. The donor may seek additional compensation if he or she was harmed as a result of these actions.

For what reasons can donors themselves demand:

1. If the donor survives the donee, and the contract provides for termination in such circumstances.
2. The recipient treats the donated item in an unacceptable manner and threatens to destroy it.
3. The donee makes an attempt on the life of the other party or members of her family.

Termination of a contract is a consequence of the fact that it was declared invalid. For example, if the transaction is recognized as a sham, or the obligation to conclude a contract in writing has been violated. All this must be present in the text of the document itself. Typically, such conditions are included in the list of obligations and rights for each party.

Gifts to employees and personal income tax

For employees, receiving gifts is a form of income. The application is regulated depending on the basic requirements. Managers are obligated to calculate personal income tax and carry out withholding. But the cost of the fee does not transfer to the entire amount. It only applies to that part of it that exceeds 4 thousand rubles. It is necessary to take into account the total value of gifts received by one or another employee during the calendar year.

Calculations are made in the general manner. For residents the rate is 13 percent. And 30 percent if the manager and employees are not citizens of Russia. The form of issuance of gifts determines at what point personal income tax is withheld and transferred to the budget:

• When using cash forms, personal income tax is calculated and withheld at the time of transfer of the full amount.
• Another thing is when the natural form is used. Then taxes are calculated on the closest day to the receipt of salary. If the money is not transferred by the end of the year, then a message must be received from management to employees and tax authorities that tax withholding is impossible. Information is transmitted only in writing. But the employee must fill out a certificate. In the “Sign” field we indicate the value “2”. The document must be submitted to the Federal Tax Service no later than January 31 of the following year.

What to do with insurance premiums

To determine the possibility of insurance premiums, you need to understand which group of payments the contents of gifts relate to. The legislation provides information on the basis of which several conclusions can be drawn:

1. For gifts, the payment of which is based on agreements signed earlier, the transfer of contributions is mandatory. It doesn’t matter whether we are talking about individual or.
2. If the basis is only the written form of the gift agreement itself, then there can be no talk of contributions. This also applies to fees for protection against occupational diseases and injuries.

Donation agreements do not require references related to local regulations and legislative documents. When calculating costs, it is not recommended to rely on employee positions. Or on salary indicators and other work parameters. Otherwise, it is considered that gifts are tied to relations in the labor sphere. This will result in an obligation to pay contributions.

Calculation of income tax, features of the simplified tax system

Again, the main parameters in this case are the reason for giving such gifts along with the purpose:

• If there is no connection with direct job responsibilities. Such gifts are not included in the group of expenses. This also applies to organizations where a decision has been made to switch to . There are no references to payments in the contents of the closed list associated with expenses.
• When gifts are incentives for successful performance in the main position. In this case, the manager can take into account the amount for the tax base of profit charges, if desired. The same applies to organizations that use the simplified tax system.

Transfer of gifts and VAT

If the ownership of goods has been transferred free of charge, this is a type of sale, according to current legislation. Therefore, the fact of donation is an object for taxation. Taxes of this type are not charged only on gifts for which a monetary form was introduced upon transfer.

Tax calculation becomes an obligation for individual entrepreneurs and enterprises that have been transferred to UTII or operate on a general basis. The procedure for transferring gifts itself does not become part of the activity that has been transferred to the simplified tax system. Therefore, general tax rules apply for this operation.

Organizations and individual entrepreneurs are not recognized as tax payers under the simplified tax system. Therefore, there is no obligation to accrue.

A gift agreement is a standard business transaction if accounting is applied to it. Correct reflection in the documentation is important for her. You can’t do without calculating contributions and taxes.

Write your question in the form below

AGREEMENT
GIVING A GIFT TO AN EMPLOYEE

______________________________________

date and place of signing

Represented by ___(name of organization)___, acting__ on the basis of _________________, hereinafter referred to as "Employer", on the one hand, and ___(full name, position)___, hereinafter referred to as "Employee", on the other hand, have entered into this agreement as follows.

1. THE SUBJECT OF THE AGREEMENT

1.1. In accordance with this agreement, the Employer undertakes to transfer free of charge to the Employee the ownership of _________________, hereinafter referred to as the “thing”.

1.2. The cost of the transferred item is _______ (___________) rub.

1.3. Ownership of the thing passes to the Employee after signing this agreement and transferring the title documents for the thing (option: and the actual transfer of the thing).

1.4. The specified thing is not the subject of a pledge, is not encumbered by other rights of third parties, is not the subject of a dispute about the right, and is not under arrest.

2. RIGHTS AND OBLIGATIONS OF THE PARTIES

2.1. The employee has the right to refuse it at any time before the gift is transferred to him. In this case, this agreement is considered terminated. Refusal of a gift must be made in writing.

2.2. The employer has the right to cancel the donation or demand the cancellation of the donation in court in the cases specified in Art. 578 Civil Code of the Russian Federation.

2.3. In case of cancellation of the donation, the Employee has no right to demand compensation for losses.

3. PRIVACY

3.1. The terms of this agreement and additional agreements to it are confidential and are not subject to disclosure.

4. DISPUTE RESOLUTION

4.1. All disputes and disagreements that may arise between the parties on issues that are not resolved in the text of this agreement will be resolved through negotiations based on the current legislation of the Russian Federation.

4.2. Disputes not settled during negotiations are resolved in court in the manner established by the current legislation of the Russian Federation.

5. TERM AND TERMINATION OF THE AGREEMENT

5.1. This agreement comes into force from the moment of conclusion and terminates after the parties have fulfilled their obligations in accordance with the terms of the agreement.

5.2. This agreement is terminated early:
- by agreement of the parties;
- on other grounds provided for by law and this agreement.

6. SPECIAL CONDITIONS AND FINAL PROVISIONS

6.1. In everything that is not provided for in this agreement, the parties are guided by the current legislation of the Russian Federation.

6.2. Any changes and additions to this agreement are valid provided that they are made in writing and signed by duly authorized representatives of the parties.

6.3. All notices and communications must be given in writing.

6.4. The transfer of an item into the ownership of the Employee under this agreement is not a form of remuneration for the Employee’s labor.

6.5. The agreement is drawn up in two copies, one of which is kept by the Employer, the second by the Employee.

Donation agreement form. Under a gift agreement, one party (the donor) gratuitously transfers or undertakes to transfer to the other party (the donee) an item of ownership or a property right (claim) to himself or to a third party, or releases or undertakes to release it from a property obligation to himself or to a third party.

If there is a counter transfer of a thing or right or a counter obligation, the contract is not recognized as a donation. The rules provided for in paragraph 2 of Article 170 of the Civil Code apply to such an agreement.

A promise to transfer a thing or property right to someone free of charge or to relieve someone from a property obligation (promise of donation) is recognized as a gift agreement and binds the promisee if the promise is made in the proper form (clause 2 of Article 574 of the Civil Code of the Russian Federation) and contains a clearly expressed intention to commit future gratuitous transfer of a thing or right to a specific person or release him from property obligations.

A promise to donate all of one’s property or part of one’s entire property without indicating a specific object of donation in the form of a thing, right or release from an obligation is void.

An agreement providing for the transfer of a gift to the donee after the death of the donor is void.

Form of gift agreement

A donation accompanied by the transfer of a gift to the donee may be made orally, except for the cases provided for in paragraphs 2 and 3 of Article 574 of the Civil Code of the Russian Federation.

The transfer of a gift is carried out through its delivery, symbolic transfer (delivery of keys, etc.) or delivery of title documents.

A contract of donation of movable property must be made in writing in cases where:
- the donor is a legal entity and the value of the gift exceeds three thousand rubles;
- the contract contains a promise of donation in the future.

A real estate donation agreement is subject to state registration.

Moscow "__" ___________201 _

__ (full name, address, passport registered at the address) __, hereinafter referred to as the “Giver”, and ____ (full name, address, passport registered at the address) _____, hereinafter referred to as the “Donee” , have entered into this gift agreement, hereinafter referred to as the “Agreement,” regarding the following:

1. THE SUBJECT OF THE AGREEMENT
1.1. In accordance with this gift agreement, the Donor undertakes to transfer free of charge the ownership of the Donee ___________________, hereinafter referred to as ____ as a “thing”.
1.2. The cost of the transferred item is ___________ (___________________) rubles __ kopecks.
1.3. The transfer of the thing is formalized by signing the acceptance certificate ______________________.
1.4. The thing is considered transferred from the moment of signing the specified agreement and the actual transfer ___________ under the act.
1.5. The specified thing is not the subject of a pledge and cannot be alienated for other reasons to third parties; it is not in dispute and is not under arrest.

2. RIGHTS AND OBLIGATIONS OF THE PARTIES
2.1. The recipient has the right to refuse it at any time before the gift is transferred to him. In this case, this gift agreement is considered terminated. Refusal of a gift must be made in writing.
2.2. The Donor has the right to refuse to execute this gift agreement if, after the conclusion of the agreement, the property or marital status or state of health of the Donor has changed so much that the execution of the gift agreement under the new conditions will lead to a significant decrease in his standard of living.
2.3. The donor has the right to cancel the donation or demand cancellation of the donation in court in the cases specified in Art. 578 Civil Code of the Russian Federation.
2.4. In case of cancellation of the donation, the Donee has no right to demand.

3. PRIVACY
3.1. The terms of this gift agreement and additional agreements to it are confidential and not subject to disclosure.

4. DISPUTE RESOLUTION
4.1. All disputes and disagreements that may arise between the parties on issues that are not resolved in the text of this gift agreement will be resolved through negotiations on the basis of current legislation.
4.2. Disputes not resolved during negotiations are resolved in court in the manner prescribed by current legislation.

5. TERM AND TERMINATION OF THE AGREEMENT
5.1. This gift agreement comes into force from the moment of conclusion and terminates after the parties have fulfilled their obligations in accordance with the terms of the agreement.
5.2. This gift agreement is terminated early:
- by agreement of the parties;
- on other grounds provided for by law and this agreement.

6. SPECIAL CONDITIONS AND FINAL PROVISIONS
6.1. In everything that is not provided for in the gift agreement, the parties are guided by the current legislation of the Russian Federation.
6.2. Any changes and additions to this agreement are valid provided that they are made in writing and signed by duly authorized representatives of the parties.
6.3. All notices and communications must be given in writing.
6.4. The Donation Agreement is drawn up in two copies, one of which is kept by the Donor, the second by the Donee.
6.5. Addresses and details of the parties:

7. DETAILS OF THE PARTIES
Donor: _________________.
Giftee: ______________.

8. SIGNATURES OF THE PARTIES

Donor: ____________________
Giftee: _________________