Cash balance limit. Cash limit calculation: kopeck to kopeck. How to recalculate the cash limit

Limit Supplement to the Directive Ordinance dated 11.03.14 No. 3210-U "On the procedure for conducting cash transactions by legal entities and a simplified procedure for conducting cash transactions and small businesses."

More about the procedure for setting the cash limit for 2016 can be read here \u003e\u003e\u003e

Here are some more useful materials from the electronic "Russian Tax Courier":

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The Ministry of Finance told how to correctly transfer accountable funds to the employee's card

The company requires a cash register: how to register and apply so that there are no problems with the tax

How to agree the balance of the cash limit with the bank

It is not required to agree on the amount of the limit with the bank. It is enough to issue an internal administrative document, for example, an order (clause 2 of Directive No. 3210-U).

An order to establish a cash limit, which will save the company from fines and problems with tax \u003e\u003e\u003e

An example of calculating the balance of the cash limit for 2016 based on the volume of cash receipts

where L is the cash balance limit;

V is the volume of cash receipts;

P - settlement periodwhich should be no more than 92 working days;

N - the period of time between the days of depositing cash with the bank, which should not exceed seven working days, and in the absence of a bank in the village, fourteen working days.

Do you know how to organize work so that controversial moments do not lead to tax implications? Very simple. All the secrets of successful work are in the magazine "Russian tax courier". To end profitable action left just a few days!

Example. Calculation of the balance of the cashier's limit for 2016 by the volume of receipts.

The amount of cash proceeds of the company, which operates seven days a week, amounted to 2 million rubles for the period from 01.10.15 to 15.10.15. Cash proceeds are collected once every 3 days.

The limit will be \u003d 2,000,000 rubles. / 15 days * 3 days \u003d 400,000 rubles.

How to control the limit of the cash register

Some goods are more convenient and faster to buy for cash. There is no escape from issuing cash on account of business trips. But in practice, employees do not always honestly account for the funds received. The editorial board of the Russian Tax Courier magazine made step by step instructions, which will help organize work with accountants and will encourage not very employees to "fly" to the accounting department with advance reports... It can be found in the article “ How to improve discipline of accountants so that there are no problems with confirmation of expenses».

Sample calculation of the cash limit balance for 2016 based on the amount of funds issued

For the calculation, the following formula is used:

where L is cash limit,

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Which companies have the right not to set a cash limit in 2016

The revenue limit for classifying companies as small businesses has been increased since July 25, 2015. If earlier companies with revenues of no more than 400 million rubles were considered small, now - no more than 800 million rubles a year (Decree of the Government of the Russian Federation of 13.07.15 No. 702). Consequently, some of the medium-sized companies have become small from that day. And according to the Ordinance of the Bank of Russia dated March 11, 2014 No. 3210-U, small businesses have the right not to set a cash limit in 2016.

There are other criteria that a company must meet to be considered small. Check if your company will apply to small businesses in 2016 .

Is it possible to drop the cash limit in the middle of the year

A company with revenue less than 800 million rubles per year has the right to cancel at any time cash limit for small businesses in 2016... The company has the right to change the limit at any time and as many times as necessary. In addition, the action of the limit approval order itself is not limited.

According to tax authorities, if a company turned into a small enterprise in the middle of the year, then it also has the right to waive the cash balance limit in 2016 in the middle of the year. To do this, it is necessary to issue an order to waive the cash limit for small businesses in 2016. Sample order to cancel the cash limit in 2016 see below. The order can be dated by any number. It is not necessary to register in the register of small small businesses. But to be sure, it's safer to get a written response from your inspection.

Order to cancel the cash limit sample

ORDER No. 32

On the cancellation of the order dated June 30, 2015 No. 23

1. From June 1, 2016, cancel the order dated 06/30/15 No. 23 "On approval of the balance of cash in LLC" Company ".

2. Starting from June 1, 2016 LLC "Company" does not set a limit on the cash balance, as it refers to small businesses.

3. The cashier of LLC "Company" to hand over cash proceeds to the bank by the verbal order of the head, if necessary, to replenish the current account.

Acquainted with the order:

COMMON ERROR
Some companies that have received the status of small do not immediately take into account the cash limit. But in order not to hand over money to the bank, you first need to cancel the old limit order. Otherwise, a fine on the company is not excluded during the check up to 50 thousand rubles under article 15.1 of the Administrative Code of the Russian Federation.

TIP
It is worth writing in the order that the cashier will donate money to the bank, if necessary, on the verbal order of the head. The company has the right not to draw up any papers about this.

DANGEROUS DETAILS
The criteria under which the company is classified as small are listed in part 1 of article 4 Federal law dated 24.07.07 No. 209-FZ. If the organization violates at least one of the conditions, it will need to calculate the limit and issue a new order.

Order for cash register limit for 2016 sample

Companies that set a cash limit for 2016 will need our ready-made sample order for the cash limit for 2016.

What must be in the document

All companies have the right to choose themselves whether to calculate the cash balance limit from the volume of cash receipts or withdrawals (paragraph 2, clause 2 of the Bank of Russia Ordinance No. 3210-U of March 11, 2014). The selected indicator must be recorded in the order. The document should also include the calculation of the limit itself (sample 2).

All divisions that donate cash proceeds to the bank and not to the head office need their own limit (paragraph 4, clause 2 of instruction No. 3210-U). Therefore, for those divisions that deposit cash to the bank, it is necessary to determine the limit and approve it by a separate order (sample below). When calculating it, it is necessary to take into account the proceeds or the amount of money handed over to a particular separate office. Moreover, if the company approves separate limits for the head office and divisions, it is safer to calculate them from the same indicators, either from the volume of cash receipts, or from the volume of their issuance.

Limited Liability Company "Company"

ORDER No. 30

On the approval of the limit on the balance of cash in LLC "Company"

On the basis of clause 2 of the instructions of the Central Bank of the Russian Federation of 03/11/14 No. 3210-U I order:

I ORDER:

1.From June 1, 2016, set the total limit on the cash balance at the cash desk of LLC Company, taking into account the Separate Subdivision No. 1 in the following amount:

RUB 75,000 (RUB 350,000: 14 days × 3 days), where

RUB 350,000 - the volume of cash receipts for the billing period from May 12 to May 31, 2016 (including the proceeds of LLC "Company" - 300,000 rubles, the proceeds of the separate division No. 1 - 50,000 rubles).

3 working days - the period of time between the dates of depositing the excess cash proceeds with the bank,

2. Out of the established limit of cash balance in the amount of 75,000 rubles Separate subdivision No. 1 has the right to keep in its cash office cash in the amount of not more than 5,000 rubles.

3, The cashier of the separate subdivision No. 1 is obliged to hand over the proceeds exceeding the limit of 5,000 rubles to the central cash desk of LLC “Company” daily until 19:00.

4. The cashier of LLC "Company" is obliged to hand over the proceeds to the JSCB "Bank No. 1" daily until 20.00.

5. The limit of the balance of cash in the Separate subdivision No. 2 is established by a separate order.

6. This order has been drawn up in two copies - for LLC "Company" and a separate subdivision No. 1. To the chief accountant of LLC "Company" to transfer one copy of the order to the cashier of a separate subdivision No. 1 and familiarize it with signature on the second copy.

7. This order comes into force on June 1, 2016 and is valid until the date of the issuance of the next order to approve the cash limit in the unit.

General Director Astakhov I.I. Astakhov

Acquainted with the order:

Chief Accountant Sedova M.N. Sedova

Cashier LLC "Company" Larina L.L. Larina

Cashier detached

division No. 1 Petrova S.S. Petrova

COMMON ERROR
In the order approving the cash limit for 2016, only the period from which it is valid must be recorded. The company has the right to establish a new limit at any time. And if the calculated indicator suits the organization, it is possible not to change the limit for at least several years. If the order has a limited validity period, a new one will need to be issued.

TIP
The company considers the limit of the cash balance for 2016, taking into account the revenue of the divisions, if they themselves do not hand over the money to the bank, but transfer it to the company's cash office (paragraph 5 of article 2 of the instruction No. 3210-U). In order not to be mistaken, it is worth writing down in the order for which offices the company took into account the revenue in calculating the limit.

DANGEROUS DETAILS
Companies have the right to decide for themselves which indicators to determine the cash limit - the volume of receipts or cash withdrawals. In order not to get confused, the order must contain the indicator from which the company calculated the amount of the restriction.

When calculating the limit of the cash balance at the enterprise, it is worth adhering to a certain order. Let's take a look at what rules apply in 2019.

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Each accountant, if there is a cash register at the enterprise, has to calculate the limit on the balance of cash in the cash register. We will determine which formulas to use in this case, which indicators to take into account when approving the limit amount.

What do you need to know?

Let's consider the basic information that is worth knowing when calculating the amount of the cash limit. And also we will find out what legislative acts regulate this issue.

Basic concepts

The cash limit is the maximum amount of cash that can be kept at the cash desk. All money accumulated in the cash desk in excess of the established limit amount must be transferred to a banking institution.

The limit on the cash balance is set by the management of the enterprise or separate divisions (if there is an open bank account).

The cashier limit cannot be exceeded. This rule can be broken only in some cases:

Exceeding the cash limit is an administrative offense, for which a fine is imposed for an official - 4-5 thousand rubles, for an enterprise - 40-50 thousand (according to).

Why is it needed?

Determining the cash balance limit is a mandatory procedure for all accountants. The law states that all businesses must set a limit on the amount of money that can be held in cash.

And every organization understands that all daily earnings cannot be kept in checkout. And for this, the concept of a limit is introduced - the amount that remains in the safes at the end of the working day.

That kind of money is meant for daily spending. Any amount that exceeds the established limit must be in bank accounts.

The list of companies that must not exceed the approved limits is presented by all organizations and institutions that have a cash desk and that carry out cash payments.

Individuals with the status of an individual entrepreneur should not be subject to such rules.

Legal framework

Let us indicate which regulatory documents contain the necessary information on setting the cash limit:

How to calculate the cash limit for 2019?

Usually enterprises revise the limit at the beginning of the year. In this case, several factors are taken into account:

• the volume of turnover of cash in the enterprise;
• operating mode legal entity;
• terms and procedure for providing funds to banks;
• acceptance of money by servicing banking institutions at the end of the working day or on weekends;
• are there any separate divisions, etc.

To set the cash limit, the company provides a calculation to the servicing banking institution, a sample of which is on the Internet.

If the company has several accounts in different banks, then the form is submitted to one at the choice of the legal entity. After the limit is approved, other banks will be notified.

The calculation should be presented in 2 copies, which reflect the amount of the limit, as well as the purposes for which the funds on hand can be spent.

One form for setting a limit on the balance of cash is handed over to the bank's representatives, the second will remain at the enterprise.

When filling out the calculation form, you should first reflect the name of the company, the account number and the name of the bank that serves the company.
It is worth using indicators from the past 3 months.

All received cash at the cashier is taken into account, since when conducting inspections, all funds received at the cashier are taken into account.

They also establish the costs that are incurred in the billing period for payment, general business expenses, etc. There are several exceptions - social transfers and salaries to employees.

To determine the period for transferring funds to the bank in excess of the limit, they specify the operating mode of the enterprise and the time when the proceeds are leased. It also takes into account how far the company is located from the bank.

If it is nearby, then the proceeds are rented at the end of the working day. Normal operating conditions will be ensured the next day.

If a banking institution stops working earlier, it does not have an evening cash desk, then the proceeds are rented the next day. This means that the cash limit is set within the framework of the average daily revenue.

If the company is located far from the bank, then you can hand over the proceeds every few days. For such firms, a limit is determined taking into account the revenue and the deadline.

If there is no revenue, then the limit is determined in the amount of average consumption indicators for the day. Often, organizations prefer to play it safe against unforeseen costs and overstate these amounts.

The bank does not always prevent this. Then they reflect the purpose where the funds will be spent. The banking institution must give permission to exceed the amount of the limit.

At the same time, it will be taken into account whether there are debts to the budget, extrabudgetary fund, bank and supplier. Information about the established amount of the limit must be reflected in the constituent documents.

For example, an order is drawn up, which is signed by the head. The banking institution that serves the enterprise controls the cash discipline.

The check is carried out every couple of years. If any violation is found, it will be notified tax authority, and the firm is held accountable.

The director and accountant should be well aware of what will be considered a violation of the cash limit:

There are several ways to avoid exceeding the cash limit:

We point out that not all enterprises now have to determine the limit amount of the balance money at the register. This obligation has been removed for small businesses.

Although, if there is such a desire, such firms themselves can decide to set the maximum amount. If a small business still does not set a cash limit, an appropriate one must be issued.

Otherwise, the checking structures will understand that there is a zero limit, in which any amount that is in the cash register is already considered over-limit.

Applicable formula

The formula for determining the limit on the cash balance is proposed by the Central Bank of the Russian Federation.

The formula does not need to be chosen when calculating, since each is intended for a different purpose:

The first formula looks like this:

For example, accounting is possible:

The second formula for calculating the limit of the cash balance at the cash desk:
The latter indicator can be increased up to 14 days if there is no banking institution in the territorial district.

Example of calculating the cash balance limit

Example 1

The company "Sweetie" set a limit for 2019 based on the indicators of September last year (which is 24 days). Per this period the enterprise received 435 thousand rubles in cash. The proceeds were handed over every 3 days.

The calculation will be like this:

Example 2

The company "Solnyshko" conducts activities related to wholesale sales (sells sugar). When determining the limit on the balance of funds for 2019 by the amount of cash costs, the company is based on the indicators for June - August 2019.

The organization has a five-day working week, and the size of the settlement period is 65 working days. (21 days in June, 23 in July, 21 in August).

During this period, the company paid the supplier 900 thousand rubles in cash, which were withdrawn from the accounts every 4 days.

Let's calculate the amount of the limit:

Example 3

The firm "Zhavoronok" in 92 days received income, the amount of which amounted to 4,000,000 rubles. The store's working week is 7 days, and cash is transferred to the bank every other day.

Let's substitute the data into the formula:

If the proceeds are sent to the bank less often, then the limit may be higher. Provided that the proceeds are transferred once every 7 days, the amount of the limit will be 217 thousand.

Nuances in a new venture

It says that the company itself is engaged in the limitation and approves a certain amount by issuing an order.

Considered in this regulatory document and the formulas that are used in the calculations. But there are no special formulas for a new enterprise.

So, it is advisable to use the formula used to determine the limit if the company has no revenue:


When calculating the amount, it is worth using predicted information, with which the limit on the cash balance will be approved. When carrying out activities, it will be possible to make new calculations based on actual data.

In this article:

• what is the cash limit;

• who is obliged to comply with the cash limit;

• how to calculate the limit on the cash balance at the cash desk if the LLC receives cash proceeds;

• how to calculate the limit on the cash balance in the cash register if the LLC does not receive cash proceeds;

• limit for a newly created organization;

• a fine for accumulating cash at the organization's cash desk in excess of the established limit;

• a sample order for setting a limit on the balance of cash for organizations that receive cash proceeds and do not receive.

The cash limit is the maximum allowable amount of cash that can be stored at the cash desk after the cash balance is displayed in the cash book at the end of the working day. This limit is determined in accordance with the instruction of the Bank of Russia No. 3210-U dated March 11, 2014. The size of the limit on the cash balance at the cash desk must be calculated at least once during the entire existence of the company. Since, if the limit has not been set, then the amount of cash available for storage at the cash desk at the end of the working day will automatically be zero. That is, the organization or individual entrepreneur will not have the right to leave money after the end of the working day.

The cash limit is established by the corresponding order of the head. The order can be issued for any time period, since the law does not establish its validity period. Therefore, organizations and individual entrepreneurs can change the limit when necessary. The frequency of such changes is also not fundamental, it is determined only by convenience and necessity. So, recalculation can be organized both every quarter and every 5 years.

Who is obliged to comply with the cash limit

All organizations and individual entrepreneurs operating on the territory of the Russian Federation must comply with the procedure for conducting cash transactions. Consequently, they are also obliged to set a limit on the cash balance at the cash desk. The taxation system on which the taxpayer is located, as well as the organizational and legal form, do not have any effect on this rule of law.

The Bank of Russia Ordinance No. 3210-U, clause 2 of March 11, 2014, as well as the Tax Code of the Russian Federation, Article 346.26, Clause 5 and Article 346.11, Clause 4 determined that from 1 June 2015, small businesses and individual entrepreneurs can refuse to establish a limit on the balance of cash and keep an unlimited amount of cash proceeds in the cash register. In order to take advantage of this provision of the law, it is necessary to cancel the previously established limit by an appropriate order, and issue an order on setting the date from which the cash limit is not set.

The LLC receives the proceeds in cash. How, then, is the cash balance limit calculated at the cash desk?

In this case, the cash balance limit will be calculated using a formula based on the amount of cash proceeds. This formula looks like this:

limit \u003d revenue ÷ RP × Daywhere:

• revenue - the amount of money received from the sale of goods and services for a certain billing period;
• RP - a certain billing period;
• DN - the period of time between days in which cash was deposited into bank accounts.

There are certain restrictions on the length of these periods. You cannot take a time period longer than 92 days for the settlement period. The minimum period, however, is not stipulated. There can be no more than 7 working days between the days of transferring funds to the bank. However, there is an exception: for settlements where there are no working bank branches, the deadline for cash delivery is increased to 14 working days.

Trade LLC has decided to set a limit on the cash balance for 2017. Management assumed the accounting period of October 2016 as the initial data. For the specified month, the total amount of proceeds amounted to 295,000 rubles. The opening hours of the store of this organization did not include weekends, which means that the work was carried out daily during the calendar month. Cash was transferred to the bank every two days (one day is not transferred, the next day is transferred).

So, the amount of revenue is 295,000. The calculation period is 31 days. The period of delivery of proceeds to the bank is 2 days. These indicators, substituted into the stated formula, form the following equation and the final result:

RUB 295,000 ÷ 31 days × 2 days \u003d RUB 19,032

Thus, the cash limit of Trade LLC is 19,032 rubles.

Sample order for setting a cash balance limit for organizations receiving cash proceeds:

The LLC does not receive cash proceeds. How, then, is the cash balance limit calculated at the cash desk?

Such a system of doing business is based on the following: the organization does not sell goods for cash. Customers transfer payment by bank transfer. Cash is sometimes withdrawn by management from a bank account for settlements with staff, as well as other household needs enterprises. In this case, the limit on the cash balance at the cash desk is calculated based on the amount of cash disbursed from the cash desk. This formula looks like this:

limit \u003d volume of dispensing ÷ RP × Daywhere:

• issue volume - the amount of cash issued during the billing period;
• RP is the settlement period within which cash was issued;
• Day - the period between the days of receiving cash at the bank.

When determining the indicator of the volume of issue, it is important to take into account that it does not include amounts received for payments to employees (salaries, scholarships, bonuses and other social payments).

The same time limits will apply here as for organizations receiving cash proceeds. This means that the billing period can be any, but no more than 92 working days, there is no minimum value. The number of days between receiving cash at the bank cannot be more than 7 working days in cities with open banking points and, accordingly, also not more than 14 working days for cities where there are no banking points.

An example of calculating the cash balance:

LLC "Agora" has no cash proceeds. The clients of this organization transfer funds to a bank account. The company periodically withdraws cash from the bank to pay salaries and business expenses. LLC "Agora" determines the limit on the cash balance at the cash desk for 2017. For the billing period, the accounting department takes October 2016. Revenue in October 2016 amounted to RUB 823,300 in cash. In October 2016, 123,300 rubles were withdrawn from the current account for cash settlement with the supplier of materials. Wage employees were not paid from the cash desk during this period. In October there were 20 working days, the money was withdrawn from the bank in three days.

Organizations can keep cash at the cash desk only within the established limit. That is, no more than a certain amount can remain at the cash desk every day. This is the box office limit in 2016. The size of this limit is determined by the head of the organization. And it is with this value that the balance of cash in the cash register, withdrawn from the cash book at the end of the working day, must be compared. This procedure is established by clause 2 of the instruction of the Bank of Russia dated March 11, 2014 No. 3210-U.

If there is more money at the cash desk, then the difference must be returned to the bank. You have the right to determine on your own how often you will hand over the excess proceeds. You need to collect cash to the bank only for those days when the cash balance at the cash desk at the end of the working day exceeds the established cash limit in 2016. For example, if you hand over the proceeds every five days, then this figure (5) is used in calculating the limit. It should not exceed seven working days. And if there is no bank in the village - 14 working days. But if you donate money to the bank every five days, and the limit was exceeded earlier, then you need to donate cash without waiting for this deadline. If the limit is not exceeded, you do not need to visit the bank.

Determine the cash balance limit based on the volume:

• receipts of proceeds;
• spending cash.

In this case, the organization has the right to choose the most suitable method for calculating the limit on its own. This follows from paragraphs 1 and 2 of the appendix to the instruction of the Bank of Russia dated March 11, 2014 No. 3210-U.

Cash limit for small businesses in 2016

The cash limit must be observed by organizations (with the exception of small businesses). The organizational and legal form of the company and the taxation system do not matter. This procedure is established by clause 2 of the instruction of the Bank of Russia dated March 11, 2014 No. 3210-U, clause 4 of article 346.11 and clause 5 of article 346.26 Of the Tax Code RF.

A simplified procedure for conducting cash transactions has been established for small businesses and entrepreneurs. There is no cash limit for small businesses in 2016. That is, keep any amount in the cash register. This benefit is provided for in paragraph 10 of clause 2 of the Bank of Russia directive No. 3210-U dated March 11, 2014. The decision not to set the limit can be formalized by an appropriate order. We have given a sample of it below.

Cash limit for small businesses in 2016: order to keep money without a limit

Limited Liability Company "Trading Firm" Hermes "

Order number 75

Based on paragraph 10 of clause 2 of the instruction of the Bank of Russia dated March 11, 2014 No. 3210-U, I order:

1. Store cash at the cash desk without setting a limit on the balance at the cash desk.
2. The cashier A.V. is appointed responsible for the safety of funds. Dezhnev.

Director ____________ A.V. Lviv

Acquainted with the order:

Chief accountant ____________ A.S. Glebova

Cashier ____________ A.V. Dezhneva

Cash limit calculation based on the amount of revenue

Determine the cash balance limit for the billing period based on the volume of cash receipts for goods sold, work performed, services rendered according to the formula:

The settlement period for which the cash balance limit is determined can be arbitrary. This can be a period:

In the billing period, include all work days, but no more than 92 working days. If, for example, the store is open on weekends and public holidays, then to calculate the limit, include these days in the billing period. This procedure follows from clause 1 of the annex to the Bank of Russia Ordinance No. 3210-U dated March 11, 2014.

The resulting value of the limit can be reduced to full rubles - both according to the rules of mathematical rounding and downward (letters of the Bank of Russia dated September 24, 2012 No. 36-3 / 1876, the Federal Tax Service of Russia dated March 6, 2014 No. ED-4- 2/4116).

ExampleLLC "Trading Firm" Hermes "" calculates the cash limit on the basis of accounting data, based on the volume of cash receipts in January, February and March of the previous year. Separate subdivisions Hermes doesn't. The proceeds are submitted to the bank every fifth day.

"Hermes" works seven days a week from 10 to 22 hours. Therefore, the billing period is 90 business days (31 days + 28 days + 31 days).

The turnover on the debit of account 50 "Cashier" in correspondence with the credit of account 90 "Sales", as well as the credit of account 62 "Settlements with buyers and customers" in terms of cash advances received in the billing period, which were set off in the same period, amounted to 2 699,998 rubles:

• in January - 887 388 rubles;
• in February - 802,015 rubles;
• in March - 1,010,595 rubles.

The Hermes accountant calculated the admissible limit of the cash balance at the cash desk: 149,999.89 rubles. (2 699 998: 90 days × 5 days).

On the basis of these data, the head of the organization, by his order, established a cash balance limit in the amount of 150,000 rubles.

Calculation of the cash limit in 2016, if there is no cash proceeds

If there is no cash proceeds (for example, there were only cashless payments), then calculate the balance limit based on the amount of cash issued. The exception is the amounts intended for salary payments, scholarships and other payments to employees - do not take these into account when calculating the limit.

To calculate the limit, if there is no cash proceeds, use the formula:

The settlement period for which the cash limit is determined in 2016 can be taken arbitrary. This can be a period:

• which precedes the calculation (for example, calculate the limit for the third quarter based on data for the second quarter of the current year);
• in which the receipt of cash was the maximum (for example, calculate based on the data of the 4th quarter of the previous year, in which there were the maximum receipts of revenue);
• similar for previous years (for example, calculate the limit for the III quarter of 2014 based on indicators III quarter of 2013).

In the billing period, include all work days, but no more than 92 working days. If an entrepreneur or organization works on weekends and non-working holidays, then to calculate the limit, include these days in the billing period.

This procedure follows from clause 2 of the annex to the Bank of Russia Ordinance No. 3210-U dated March 11, 2014.

The resulting value of the cash limit in 2016 can be rounded up to full rubles (letters from the Bank of Russia dated September 24, 2012 No. 36-3 / 1876, the Federal Tax Service of Russia dated March 6, 2014 No. ЕД-4-2 / \u200b\u200b4116).

ExampleLLC "Trading Firm" Hermes "buys recyclable materials from the population. “Hermes” has no separate subdivisions. Cash is withdrawn from the bank account every three days. The calculation of the cash balance limit is based on accounting data for January, February, March of the previous year.

The Hermes has a five-day working week. Therefore, the billing period is 56 business days (15 days + 19 days + 22 days).

The turnover on the credit of account 50 "Cashier", excluding payments to employees, amounted to 2,800,000 rubles:

• in January - 960,000 rubles;
• in February - 800,000 rubles;
• in March - 1,040,000 rubles.

The Hermes accountant calculated the admissible limit of the cash balance at the cash desk: 150,000 rubles. (2,800,000 rubles: 56 days × 3 days).

On the basis of these data, the head of the organization set by his order the limit of the cash balance in the amount of 150,000 rubles.

When you can store cash over the limit

There are two cases when you can exceed the cash limit at the checkout. The first is on the days when salaries, benefits, scholarships, social benefits and other payments that are related to the salary fund are issued. You can store funds for these purposes at the cash desk within five working days. After this period, surrender the excess cash to the bank.

And the second case - on weekends and holidays, if cash transactions are made on these days. Collect the excess proceeds for such days no later than the first working day established for the surrender of the excess proceeds to the bank.

This procedure is provided for in paragraph 8 of clause 2, clause 6.5 of the instructions of the Bank of Russia dated March 11, 2014 No. 3210-U.

ExampleZAO Alfa has set a cash limit at RUB 30,000. The organization issues salaries for March 5, 6 and 7 April. According to the payroll for March, the salary to be issued is 100,000 rubles. Alfa received this amount in cash at the bank on 5 April. The daily cash proceeds are 50,000 rubles. The organization gives over-limit cash to the bank every day.

The accountant calculates the amount of excess cash as follows:

At the beginning of April 6, the cash desk must have an amount that does not exceed the cash desk limit (30,000 rubles) and the remainder of the outstanding salary. At the beginning of the day on April 5, there was no cash at the cash desk. Data on the payment of wages and cash flow at the cash desk are shown in the table:

What threatens to exceed the cash limit in 2016

If you exceed the cash balance limit, and the difference is not promptly submitted to the bank, then administrative responsibility will follow. The amount of the fine in this case is from 40,000 to 50,000 rubles. for organizations. And an official, for example, the head of an organization or an entrepreneur, will pay 4,000 to 5,000 rubles for such a violation. This procedure is established by Articles 2.4 and 15.1 of the RF Code of Administrative Offenses.

By general rule an offense is a guilty action (inaction) of an organization or an official (Article 2.1 of the Administrative Code of the Russian Federation). Consequently, liability for violation of the cash balance limit occurs only if the guilt of the organization and (or) its head is proven (Article 15.1 of the Administrative Code of the Russian Federation). Guilt can be expressed in the fact that the organization and (or) its leader:

• sought to accumulate an over-limit balance (clause 1 of article 2.2 of the Administrative Code of the Russian Federation);
• foresaw the accumulation of an over-limit balance, but did not prevent it (clause 2 of article 2.2 of the Administrative Code of the Russian Federation);
• did not expect the accumulation of an over-limit balance, although they should have and could have foreseen it (clause 2 of article 2.2 of the Administrative Code of the Russian Federation).