In accordance with the requirements of Article 1.1 No. 54-FZ, from the beginning of July 2019, the enterprise must accompany the issuance of a cash register receipt to the employee with a deduction of the cost of goods, works or services from wages. This also affects the issuance of a targeted loan, the sale of the company s products to employees or the deduction of the cost of work uniforms, equipment, etc. from wages.
The compulsory issuance of a check in such cases was confirmed by the head of the department of documentary checks and audits of the Department for Economic Security and Combating the Corruption of the Ministry of Internal Affairs of the Russian Federation, Tatyana Smirnova, at a general online seminar of an all-Russian scale held recently. At the seminar, various issues were considered, as well as the topic of the use of cash registers in settlement transactions with employees.
If the deduction of funds from wages does not imply implementation, then a fiscal document in the form of a check is not needed. In other words, gifts, debt forgiveness, material assistance, compensation to an employee of the organization s expenses for telephone services, payments for parking, payment of traffic fines or other compensation for damage, deduction of the cost of a work book from wages.