Maximum cashier limit for a year. General Director Astakhov I.I. Astakhov. Calculation of the cash limit by the volume of receipts

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 of Federal Law No. 209-FZ of July 24, 2007. 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.

Any company or individual entrepreneur uses cash in their activities: in settlements with organizations and individuals, with their employees, etc. In each case, the "cash" passes through the cashier, where after all income and expense transactions, at the end of the day there may be some amount money... The limit on the cash balance is the amount of cash that the company or individual entrepreneur defines as the maximum possible balance at the end of each day, and everything that exceeds it must be returned to the bank. Is a cash limit required for everyone, and how to calculate it, we will tell below.

Who needs a cash balance limit

Today, the establishment of a cash limit is not universally mandatory for all business entities, as it was before the entry into force of the Central Bank of the Russian Federation Directive No. 3210-U dated 11.03.2014.

Previously, the absence of a cash limit meant that at the end of the day there should not be a penny left at the cash desk, that is, the limit was considered “zero”. Now, small businesses and individual entrepreneurs have the right not to set a limit on the cash balance at all (paragraph 10, clause 2 of the Directive of the Central Bank of the Russian Federation No. 3210-U). This means that in the absence of an approved limit, they can have any amount of "cash" at the cash desk. Of course, this provision only applies if they canceled their previous cash limit by order.

Thus, for individual entrepreneurs and small businesses, the calculation of establishing a limit on the cash balance is not mandatory, but if it exists, then it must be observed. All other organizations must calculate the cash limit without fail.

With whom entity is obliged to agree on a cash balance limit? There is no need to agree on a cash limit with any government agency or bank, the company calculates and approves it itself.

How to calculate the cash balance limit

The company determines its cash limit independently, guided by the Appendix to the Ordinance of the Central Bank of the Russian Federation No. 3210-U, and taking into account that the amount of the limit is influenced by the nature of the company's activities, the volume of receipts and withdrawals of "cash". Newly founded firms should consider the expected volume of their revenues and payments when calculating.

The annex to the Central Bank's Instruction contains two options for calculating the limit on the cash balance at the cash desk.

Option 1

This method is based on the company's revenue (actual or planned), and is more suitable for those who often sell goods or provide services for cash.

The formula for the cash balance limit:

L \u003d V / P x Nс

Let's decipher:

L - cash limit;
V is the volume of cash receipts received for goods, services or works for the billing period;
P - settlement period, not more than 92 business days of the legal entity; it can take into account the "peak" volumes of receipts, as well as the dynamics of cash receipts in the same periods of previous years;
Nс - the period of time in working days between the days when the received "cash" is deposited to the bank (for example, to calculate the cash balance limit when depositing money once every 5 days, Nс \u003d 5). This period cannot last more than 7 working days, and in areas where there is no bank - more than 14 working days.

An example of calculating the cash limit for 2018 from revenue:

Cash receipts to the cash desk of LLC Almaz in the 4th quarter of 2017 amounted to: 200,500 rubles in October; in November - 306,000 rubles, in December - 415,500 rubles. Cash is deposited at the bank every day. How to calculate the cash balance limit?

Let's calculate the limit using the above formula:

(200 500 rubles + 306 000 rubles + 415 500 rubles) / (22 days + 21 days + 21 days) x 1 \u003d 14 406 rubles.

The resulting limit should be rounded to whole rubles, as required by the rounding rules and the Federal Tax Service in their letter dated 06.03.2014 No. ED-4-2 / \u200b\u200b4116.

Option 2

If the company works with "cash", mainly paying for the purchase of goods, services, etc. (or planning to do this), then the second option of calculating the establishment of a cash balance limit for the enterprise is more suitable for her.

The formula for it is as follows:

L \u003d R / P x Nn

R is the amount of cash issued during the billing period, excluding salaries, scholarships and other employee benefits. If the company has "detachments", it is necessary to take into account the cash that is stored with them, except for the case of establishing a separate limit for the balance of cash in the cash desk for detached divisions;
P is the settlement period for which the cash withdrawal is taken into account (the requirements for it are similar to the first option);
Nn - the time period between the days of receiving cash at the bank, excluding the receipt of money for salaries, scholarships and other payments to employees. The limitations on its duration are the same as for the Nc indicator in the first version.

An example of calculating the cash balance limit for 2018 from the volume of cash expenses:

LLC Granit in the 4th quarter of 2017 issued cash to its employees for payment for goods and services in the following amount: October - 20,000 rubles; November - 16,000 rubles, December - 56,000 rubles). Money was withdrawn from the current account 1 time in 4 working days. What is the limit of the cash balance set in this case?

(20,000 rubles + 16,000 rubles + 56,000 rubles) / (22 days + 21 days + 21 days) x 4 \u003d 5750 rubles.

When to order a cash balance limit

The final step after calculating the cash balance will be the issuance of an order of approval cash limit cash desks. The text of the order must contain information about the amount of the established limit, the beginning of its application and the period of validity. Please note that the form is not required to set the cash balance limit - the calculation of the limit is also given in the text of the order.

You can change the accepted cash limit at any time by issuing an order to cancel the old and introduce a new limit. If the indicators used in the calculation change over time, there is no need to recalculate the limit for a new one (letter from the Central Bank of the Russian Federation dated 15.02.2012 No. 36-3 / 25).

Each company must have an order to approve the limit on the cash balance at the cash desk and separate divisionswho donate money to the bank. The only exceptions to this rule are small businesses. For such organizations, there is an exemption from the obligation to set a limit value for the balance of cash on hand. In the second half of 2015, the criteria for small businesses were revised. Let's consider how this influenced the execution of the cash order, as well as analyze other nuances associated with the cash limit at the cash desk.

For whom the order is mandatory

By general rule each company must approve a cash balance limit. A separate limit is set for each separate subdivision that donates cash to the bank. If there is no order or directive on the cash limit in the organization, the inspectors will consider the limit as zero. And all the proceeds at the checkout are over-limit. And for this, a fine of up to 50 thousand rubles is possible. (part 1 of article 15.1 of the Administrative Code of the Russian Federation).

Small companies have the right not to set a cash limit on cash (clause 2 of the Bank of Russia directive No. 3210-U dated March 11, 2014). This means that you can keep money in a safe without a limit on the amount, it is not necessary to give it to a bank or call collectors. To avoid misunderstandings, write in the order of the head that from a specific date the company as a small business entity does not set a cash limit.

Since July 25, 2015, the revenue limit for small companies has been raised from RUB 400 million. up to RUB 800 million And for micro-enterprises - from 60 million rubles. up to 120 million rubles. This indicator must be calculated for last year... And from December 29, 2015, instead of the marginal revenue, consider income. That is, add up not only proceeds from sales, but also other incomes (See table).

Main criteria for small organizations in 2016

In addition, other criteria have changed. Instead of the average headcount, consider the average headcount for the previous calendar year. Small businesses should have no more than 100 people. Micro-enterprises have a maximum staff of 15 people.
Another condition is that the share of participation of other organizations in the authorized capital does not exceed 49 percent. The previous limit was 25 percent.

The period during which the company is considered small, even if it exceeds the limits on revenue and number of employees, has also increased. Previously, this period was two years following one after the other. Now it has been increased to three years (part 4 of article 4 of the Federal Law of June 29, 2015, No. 209-FZ). Thus, thanks to these amendments, more companies can drop the cash limit.

Member question - The criteria for small companies have not changed since the beginning of the year. Is it possible to issue an order to waive the limit also in the middle of the year, or is it necessary to wait for the start of the next one?

Yes, you can. A company, whose revenues for the previous year fit into 800 million rubles, has the right to consider itself a small enterprise from any day after the new criteria have been approved. And cancel the limit on the cash balance at the checkout, for example, from July 25, 2015 or from a later date. This was confirmed by both the Ministry of Economic Development and the Bank of Russia (letters from the Ministry of Economic Development of Russia dated September 10, 2015 No. 1163-D05i, the Central Bank of Russia dated September 3, 2015, No. 29-1-1-6 / 610).

How to draw up a limit order

Make an order in any form. The head must sign it. The company has the right to approve the cash limit for any period - month, quarter, year, 10 years, etc. You may not specify the period during which the limit is valid. Then there will be no need to track the validity period of the cash limit at the cash desk and, if necessary, re-approve it. You need to set the cash limit in rubles without kopecks (See sample).

Sample

Limited Liability Company "Alpha"

ORDER No. 1/1
on setting a limit on the balance of cash at the cash desk

In accordance with the instruction of the Bank of Russia dated March 11, 2014 No. 3210-U "On the procedure for conducting cash transactions by legal entities and a simplified procedure for conducting cash transactions individual entrepreneurs and small businesses "and on the basis of calculating the limit of the cash balance at the cash desk, determined based on the volume of cash withdrawals, I order:
1. To set from January 11, 2016 the limit on the cash balance at the cash desk equal to 340,000 (three hundred forty thousand) rubles.
<...>

Appendix: calculating the cash balance limit at the cash desk.

General Director A.A. Kozlov

Attach the calculation of the limit to the order. In this case, you will not need to remember where the final amount was taken from.

Special rules apply to departments that deposit cash to the bank. And also for additional offices, from which money is transported to the cashier of the head office. In each such subdivision, the head office must transmit an order on the established limit (clause 2 No. 3210 of the instruction, U). The procedure for the transfer of this order must be fixed in the regulation on the conduct of cash transactions or another document, for example, in a separate order.

The most convenient way - the order on the limit of the cash balance is collected at the head office by the cashier of the division. And he puts his signature on the copy, which remains at the head office. Another option is to hand the order personally to the head of the unit.

What are the rules for calculating the limit

The limit can be calculated in one of two ways. The first is based on the company's cash earnings. The second - (. P 2 instructions No. 3210-U) take cash expenses as a basis. Count both so and so. Then choose a better option and approve it.

If the company receives negligible cash revenue, it is more profitable to set the limit based on the amount of expenses, rather than income. Calculate using the ITS formula:

L \u003d O r x P,

О - the amount of cash proceeds for the billing period,

P - the period of time between the delivery of cash to the bank (no more than 7 working days).

For example, a company submits its proceeds to a bank once every three days. In this case, the period between delivery and will be equal to three days. If there is no bank in the locality, then the maximum period of time between the delivery of cash to the bank will be 14 working days.

But for companies that have no cash receipts at all, a revenue-based formula will not work. In such a situation, you need to calculate the limit based on costs. You can determine the cash limit based on expenses using the following formula:

L \u003d O r x P,

where L is the cash balance limit,

О - the amount of cash issued for the billing period (except for wages and benefits),

Р - settlement period (no more than 92 working days),

P - the period of time between receiving cash at the bank (no more than 7 working days).

Take any period for calculation. This right is given by the instruction No. 3210-U.

You need to round off the limit according to the rules of mathematics (letter of the Federal Tax Service of Russia dated March 6, 2014 No. ED-4-2 / \u200b\u200b4116). That is, discard the amount less than 50 kopecks, and round up 50 kopecks or more to the ruble.

Example: How to calculate your cash balance limit.

For the limit, the company chose the period from January 11 to March 31, 2016 (56 business days). During this period, cash proceeds amounted to 672,000 rubles. The expenses paid by the accountants and other cash expenses (except salaries) are equal to 560,000 rubles. The company submits its proceeds to the bank every three days.

The size of the limit based on cash proceeds is 36,000 rubles. (672,000 rubles: 56 days x 3 days). The amount of the limit on the basis of cash costs was 30,000 rubles. (560,000 rubles: 56 days x 3 days). IN in this case it is more profitable for a company to set a limit based on cash income.

Calculate the limit for separate subdivisions as follows. First, determine the total cash limit for the company. At the same time, in the calculation of cash proceeds or expenses, include the amounts that the separate divisions received or spent.

Then distribute the amount of the limit between the head office and the divisions. The Bank of Russia does not specify the algorithm of actions for this. For example, you can divide the cash limit by department using the same formula that the company uses to calculate the total cash limit. You have the right to use any other method.

Small businesses, according to the order of the Central Bank of the Russian Federation No. 3210-U, may not set the cash balance in 2019. But not always. The journal "Simplified" prepared, on the basis of the recommendations of the Federal Tax Service, instructions on how an accountant should do everything according to the law.

Limit is maximum amount cash that can remain in the organization at the end of the day. All money in excess of this amount must be deposited to the bank on the same day. The current rules regarding the circulation of cash in Russia establish some concessions for small businesses.

Understatement and overstatement

Some organizations prefer to understate or overstate the value for their own benefit. However, both are bad. We explain why:

Understatement: This is inconvenient from a purely practical point of view, because you will have to deposit money to the bank or withdraw it from your current account much more often. The result is wasted time and expenses on the bank's commission, which might not have been.
Overestimation: This option is used most often, and the consequences for these actions are much more severe. Overestimation is punishable by fines. The fine for violations in the work with cash is up to 5,000 rubles for a manager, and up to 50,000 rubles for an organization.

Who can work without a limit

According to russian legislation can not set a limit:

small businesses.

They have the right to keep at the cash desk any amount of funds for any period of time.

An important nuance - if, nevertheless, a small business decides to set its own cash limit, it must comply with it. Otherwise, penalties are possible.

Sample order

The application of restrictions on the CCP must be confirmed by the order of the head.

Failure to order from a supervisor is a serious violation. In this case, it is considered that the limit is not set, and the money cannot be kept.

In the order, it is necessary to indicate from what moment the organization will apply, and provide a calculation.

If the company decides not to apply (if it has the right to do so), it is also necessary to issue an order stating that the organization uses its right not to establish restrictions. We have prepared for you a sample order for 2019

Sample order

How to calculate

There are two calculation methods:

by the amount of cash proceeds
by the amount of cash spent

The organization has the right to choose one of the methods at its discretion, but taking into account the nature of the company's activities. If your cash proceeds are significantly higher than expenses, the first option will suit you. If there are more expenses, then the second one.

In any case, be prepared for the fact that in case of verification, you will have to justify why this or that calculation method was chosen.

How to calculate by revenue

The settlement period is the period for which the cash proceeds are taken for settlement. It is determined independently by each organization.

For example, in order to get the maximum limit, you need to take one day with the maximum revenue for the billing period. But organizations, as a rule, take several days to calculate.

As cash proceeds, you can take only those amounts that have arrived at the cashier:

from the sale of goods;
provision of services;
performance of work;
as an advance payment or post-payment for the shipped goods (services rendered / work performed).

The following receipts cannot be taken into account in the calculation:

loans and interest on them;
fines paid by the counterparty for non-compliance with contractual obligations;
overpayment amounts from suppliers;
contributions to the authorized capital;
money received free of charge;
contributions to the property of the organization.

The number of days between the days of depositing cash proceeds to the bank is the period between the deposit of money to the bank at the time the limit is set. That is, not the period that was in the selected billing period - this moment is missed by many and make mistakes.

In the interval between the days when cash is deposited at the bank, only working days are taken into account for calculation.

So, if an organization at the time of setting the limit works 5 days a week, and donates money to the bank on Monday and Thursday, an indicator of 3 days is taken for the calculation. Since the interval from Monday to Thursday is 3 days, from Thursday to Monday - 2 days, and the largest indicator is taken for the calculation.

If you have never submitted the proceeds to the bank at all, take the maximum indicator - 7 days as a basis.

Residue formula

The formula for calculating according to the second method:

The accounting period is accounted for according to the same principle as in the calculation of revenue.

In the amount of cash issued for reporting period, includes:

wages to employees;
material assistance to employees, severance pay, redundancy payments, etc .;
remuneration under GPC contracts;
social benefits;
business trip;
compensation for the use of personal property;
alimony;
dividends.

The indicator of the number of days between the days of depositing cash proceeds with the bank is taken into account in the same way as in the first method.

Sample calculation

The calculation of the cash balance can be done as follows:

either in the order of establishment itself;
or in a separate calculation to the order.

For some situations, the limit for CCP is canceled. See the list of all cases in the "Simplified" magazine.

What does the limit mean for small businesses?

It determines the maximum balance at the end of the day on account 50 accounting, and hence real cash.

This limit does not apply to money intended to pay salaries on the days set for this, as well as to the proceeds that were received on weekends and holidays, when it was not physically possible to hand over the surplus cash.

Do I need a 2019 limit for small businesses

The procedure for conducting operations was approved by the instruction of the Central Bank of the Russian Federation dated 11.03.2014 No. 3210-U. The last paragraph of clause 2 of this normative document says that there is no obligation to establish for individual entrepreneurs and enterprises related to small businesses. The same entities have the right to maintain a simplified way of maintaining a cash register, this is reflected in the workflow.

At the same time, if it is established in the internal regulations of an enterprise or individual entrepreneur that the limit is nevertheless established, then its absence will be considered a violation.

What in 2019

There is no single limit set for all on the balance of cash for all organizations and entrepreneurs. It is calculated based on the actual average daily cash receipts or average daily expenses for a certain period of time. If there were no transactions in the past, then the predicted values \u200b\u200bare taken.

How to install

The calculation algorithm is established at the legislative level. It is described in the already mentioned directive of the Central Bank of the Russian Federation No. 3210-U.

To calculate the maximum allowed balance of cash, receipts or expenses for a certain period are taken, divided by the duration of this period, and multiplied by the convenient frequency of depositing cash to the bank.

The period for determining the average value of receipts or expenses per day may not exceed 92 calendar days.

There are also requirements for the frequency of depositing cash to the bank. This period cannot exceed 7 working days, and for those enterprises whose cash desk is located in remote areas, this period is extended to 14 calendar days.

How the order is drawn up

The order for establishment is drawn up in a free form. The calculation itself can be either an attachment to the order, or be one of the points of the order.

In the order, it is advisable to prescribe the frequency of depositing cash to the servicing bank, and also appoint a person responsible for compliance with the requirements of the order and for monitoring the daily balance.

The order may establish for a certain period, or may not have such a period. In this case, the limit is valid until the first revision of the value and approval of a new order.

Order (sample)

On our website you can download a sample of filling out an order for establishment.

Download sample

Look at the sample calculation, which is attached to the order.

Download sample

Cancellation order

The order is filled in free form. But it should be borne in mind that if the organization has an approved internal regulation on the conduct of operations, and it spelled out the obligation to set a limit, or such a duty is spelled out in accounting policy enterprises, you will need to make changes to these local regulations.

You can download a sample cancellation order on our website.

Download sample

How to calculate for a newly created organization

A newly created organization, as well as an organization that previously did not have cash income and expenses, calculates the limit based on the forecast indicators. At the same time, she has the right to revise the limit if the actual amounts after a quarter turn out to be incommensurable with the forecast values \u200b\u200bused in the calculation.

What are the features of the definition for microenterprises

A micro-enterprise differs from a small enterprise by a lower income threshold and average headcount... At the same time, the right to a simplified way of conducting transactions also applies to micro-enterprises. Therefore, organizations that fit all the criteria for this category may not set a balance limit.

Features of establishing for LLC on STS

For LLC on a simplified basis, it is calculated according to the usual rules. And in the same way, if the simplified person refers to the SMP, then the obligation to set the limit for LLC is exempt.

Most commercial enterprises constantly work with cash and undertake to transfer the received profit to the bank for safekeeping on time. At the same time, the manager cannot send every penny to the organization's account - at the end of the work shift, the cash limit. For whom does it work, how to calculate and formalize it correctly?

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How to correctly draw up a cash balance limit?

The balance of cash in the cash register cannot be anything - this is a strictly regulated amount. At the same time, legislators give the entrepreneur the right to independently set its size. The owner of a business entity or an authorized manager should:

calculate the permissible limit;
to approve the results of calculations with the chief accountant and director of the enterprise;
sign the corresponding order on its introduction;
attach the results of the calculation to the order.

It is recommended to make the calculation on the company's letterhead, although this is not necessary. The order is allowed to be drawn up in any form - in the document it is necessary to refer to the normative act regulating the requirement for the introduction of the enterprise cash limit, indicate the amount of the non-carryover balance, set the validity period of the imposed limitation and attach an approved calculation to it. The responsible person is the chief accountant or the general director of the enterprise.

The validity period of the assigned limit of the cash balance is determined by the entrepreneur himself. It depends on several factors: the specifics of the type of activity, the amount of turnover and the amount of the company's cash profit.

Business entities that have only recently been registered carry out calculations based on approximate initial data, and later make a recalculation and adjust them taking into account the average profit. At the same time, enterprises have the right not to adjust the calculations as long as the order is valid, even if the initial indicators have changed dramatically.

The maximum allowable amount is calculated in two ways, and the choice of a particular methodology depends on the specifics of the organization of the company. The calculation takes into account:

profits in cash from those sold for settlement period goods or services;
the total amount of money that goes to various needs (salary, household expenses), if the company makes payments exclusively by bank transfer.

In this case, the business owner has the right, at his discretion, to choose the appropriate method of calculation. If an organization has branches and covers several business processes, the maximum possible balance is calculated for each of them separately. The formulas for the calculation are given in the Appendix to the Ordinance of the Central Bank of the Russian Federation of 11.03.2014 No. 3210-U.

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Enterprise cash limit: who is exempt and who is not?

How do you determine if a company needs to implement a cash cap? From 01.06.2014 it may not be established by individual entrepreneurs and small businesses. Belonging to small business entities is legally predetermined and assessed by the following parameters:

the amount of proceeds received for the year - no more than 800 thousand rubles (excluding VAT);
the number of the company's staff - up to 100 people;
equity participation of Russian and foreign companies in the authorized capital of the organization - no more than 49%, charitable and government organizations - no more than 25%.

Such entities sign an order not to apply the cash limit at the cash desk and keep money in unlimited quantities. Large LLCs with high incomes and a large staff of employees cannot refuse to limit the money remaining in the cash register and undertake to establish a limit on the amount of non-rolling balance on a general basis.

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Cash limit at the cash desk for individual entrepreneurs

Among the preferences for individual entrepreneurs there is also the cancellation of the cash limit - according to the Directive dated March 11, 2014 No. 3210-U, small businesses may not set a limit on the balance of money at the end of the shift. However, it should be properly framed. The refusal is confirmed by an internal order, which is certified by the entrepreneur. This document remains with the individual entrepreneur - you do not need to transfer it to the Federal Tax Service and additionally confirm it with the signature of a notary. When checking, the tax authorities may ask you to familiarize yourself with the order, and if this is not available, there should not be a single bill in the cash register. In such a situation, any remaining cash is considered over-limit, and the individual entrepreneur will incur administrative punishment for not leaving the cashier's cash drawer empty at the end of the working day.

Cancellation of the limitation of cash in the cash register for individual entrepreneurs is a benefit, but not a rule. Despite the fact that the restriction can be waived, each business entity must keep records of income and expense transactions and document this. At the end of each shift, it is necessary to record the cash balance - this figure must exactly correspond to the actual amount of cash remaining with the cashier at the end of the shift. If the record does not correspond to reality, and the money turns out to be more than recorded, this will become a reason for nit-picking from the tax inspectors.

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In what cases is it allowed to exceed the established cash limit?

The accumulation of over-limit funds is not considered a violation in all cases. The law highlights a number of circumstances that allow you to exceed the established amount. Restrictions can be violated:

on days when salaries, social benefits, scholarships are issued;
for holidays and weekends.

Thus, the director can independently determine the period for calculating salaries and other payments and enter it into the payroll. You can keep cash for no more than 5 days in a row - during this time, compensation, bonuses, salaries and other payments must be made.

Financial institutions are closed on weekends and holidays, so you can return the accumulated funds only on weekdays. Due to the fact that certain categories of entrepreneurs cannot stop their work, the restriction does not apply on such days.

Is it possible to refuse to apply the limit on the balance of money in the cash desk and how to do it correctly?

Small LLCs and individual entrepreneurs enjoy preferences in relation to cash limits. In 2014, they were legally allowed not to set limits on the balance of funds. However, small business entities undertake to properly formalize this.

Despite the fact that small businesses are officially allowed not to enter the established cash limit, this fact must be confirmed by an appropriate internal order. The document is drawn up in any form and includes the following information:

date of cancellation of the limitation;
the number of the order according to which the allowable balance was established earlier;
rejection reason;
signatures and full names of the head and responsible person.

For example, the reason for the refusal is the affiliation of this organization to small businesses. By this order, the manager is recommended to provide one or several employees with the opportunity to independently deposit cash to the bank. If this moment is missed, then the problem of cash withdrawal arises.

If you carefully read Direction No. 3210-U, it becomes obvious: the limitation conditions are such that no one is exempt from it by default. Individual entrepreneurs and small organizations are allowed not to set restrictions on keeping cash in the cash register, but this must be documented.

For example, if the profit of an enterprise has increased significantly, and the restrictions have not been established or canceled, this may raise questions from the tax office. Comments are illegal only if there is a corresponding order to cancel it with reference to the normative acts. If there is no order to introduce a limitation, the amount of the balance is automatically zero, which means that the presence of any amount at the end of the shift is a violation and is punished in accordance with the law.

Responsibility for exceeding the cash limit at the cash desk

It is impossible to accumulate cash in the cash register and not transfer it to a bank account for a long time. In accordance with Art. 15.1 of the Administrative Code of the Russian Federation, upon detection of an over-limit amount, fines are imposed on the organization and responsible officials in the amount of:

40-50 thousand rubles. - is collected from the organization itself;
4 - 5 thousand rubles. - paid by the director, chief accountant or other responsible employee mentioned in the order.

It is not only the presence of over-limit funds that is considered a violation. Failure to comply with the rules for setting and canceling the limit also entails the imposition of penalties. The organization is responsible for:

absence or incorrect execution of an order to establish or cancel the cash balance;
detection of incorrect calculation of the cash limit in order to increase it.

If the amount of earned funds remaining in the cash register at the end of the working day is exceeded, the entrepreneur has two ways to solve this problem:

Hand over cash using the services of collectors.
Distribute excess funds between employees, and issue them on account, and at the beginning of the next shift, return them as unused advances.

Of course, the second method is the most optimal for the director. There should not be any inconveniences - if you think over and arrange the transfer of funds correctly, then they can not be returned back, but left to employees against the salary. However, tax inspectors are familiar with such methods, and if they find abuse, they can reprimand the official.