Sberbank corporate card percentage cash withdrawal. Corporate card

In this article we will tell you how to open a corporate card. This is an ordinary bank card that a director, individual entrepreneur or ordinary employee can use for business payments. For example, purchasing goods, materials, and using them on a business trip.

What is a corporate card

Owning a corporate bank card allows a person to use the organization’s money. This is convenient because you don't have to carry cash with you. And more and more often, a corporate card is used by companies to issue money for reporting, for entertainment expenses, business needs, etc. The accountant is faced with difficult question: how to formalize and reflect such transactions in accounting?

The card is issued after the corresponding agreement has been signed with the bank. However, before going to the bank, decide on the following important points.

How many cards do you need and for whom should you issue them? A corporate card can only be personal. That is, only one employee of the company can use the card. The one for whom this card is issued. If an employee transfers the card to another, he himself will still be responsible for any abuse of the card. Therefore, if it is necessary for several people to have access to the company’s money using a card, an individual “plastic” card is issued for each.

To what account should it be issued? The bank can issue a card for the current account. Then the card holder will actually have access to all the company’s funds. This is unsafe if the card, for example, is issued to an ordinary employee. Although, of course, a limit may be set on the card, but still... Therefore, many resort to another option - the card is issued to a special card account. You can transfer money to it in the amount that is needed. Thus, the funds that need to be issued for reporting will be separated from the company’s main money.

Please note that the card can be opened not only for a ruble account, but also for a foreign currency account. For example, for cases when employees go on a business trip abroad and pay expenses there in foreign currency. Although, it is true, there is no need to have a foreign currency account specifically for paying expenses abroad - after all, you can always pay with a ruble corporate card. There will only be additional conversion costs.

How will it be replenished? A corporate card can be a payment (debit) or credit card. Payments can be made using a debit card if there are funds in the account to which the card is linked. With a credit card, it is not necessary to have funds in your account. The bank itself will provide the required amount. Of course, for a fee and within the agreed limit. And then your company will repay the debt to the bank.

Keep in mind that not all banks offer corporate cards different types. So, for example, some provide both credit and debit cards, while others provide only debit cards. Therefore, it is better to clarify this point in advance, and then contact the bank. He himself will determine the list of documents that will need to be completed. In any case, you will be required to submit an application, and in it you will indicate those employees in whose name the cards should be issued.

When signing an agreement, pay attention to the terms of use of the card offered by the bank. Thus, banks often set a limit on the amount that can be withdrawn from the card during the day. As well as commission for cash withdrawals. It’s important to find out all this right away so you can plan your spending.

Let us note one more point. To activate a card, you often need to transfer a certain amount of money to your account, especially if we are talking about a special card account. The transferred money is used to cover the costs of issuing and servicing the card.

Sberbank corporate card for individual entrepreneurs and legal entities

A corporate card can be opened at any bank. It is more convenient in which way your employees receive their salaries.

For example, a corporate card can be opened in Sberbank.

Notify tax authorities and funds about the opening of a special card account

If your corporate cards are linked to an existing current account, you do not need to inform anyone about their opening. It’s another matter when the card was issued with the opening of a special card account or it was necessary to open a new current account. Then you must notify the tax authorities about this and off-budget funds. This must be done within seven working days after opening (subclause 1, clause 2, article 23 of the Tax Code of the Russian Federation, subclause 1, clause 3, article 28 Federal Law dated July 24, 2009 No. 212-FZ).

Submit your report to the tax office using Form No. S-09-1, given in Order No. ММВ-7-6/362@ of the Federal Tax Service of Russia dated 06/09/2011. In the FSS of the Russian Federation - in the form approved by order of the FSS of the Russian Federation dated April 12, 2011 No. 67. And in the Pension Fund of the Russian Federation - in the form that you will find on the official website of the fund. To do this, in the search bar on home page website, enter the request “Message about opening an account”. You will see a link where you can download the required form.

Capitalize the cards and take into account the costs of issuing and servicing them

So, you have received a corporate card for your employee. Or several cards at once - for several employees. The first thing to do is consider the cards themselves. The posting will be off-balance sheet, since the cards remain the property of the bank and do not belong to you. Therefore, in the conditional valuation, at least for 1 ruble, take into account each card in account 002 “Inventory assets accepted for safekeeping” (clause 18 Guidelines, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

DEBIT 91 subaccount “Other expenses” CREDIT 51 (52, 55)

— a commission is transferred to the bank for opening and servicing a corporate card.

Moreover, use account 55 “Special accounts in banks” if they opened a special card account for you, you topped it up and pay expenses from it.

Reflect the replenishment of the card account by posting:

DEBIT 55 CREDIT 51 (52, 66, 67)

— money is transferred to the card account.

Please note: account 52 “Currency accounts” is used in cases where you have opened a corporate card in foreign currency. Well, settlement accounts for loans and borrowings (account 66 “Settlements for short-term loans and borrowings” and 67 “Settlements for long-term loans and borrowings”) are used if you have issued credit card and it is replenished initially from bank funds. Make all of the above entries based on your bank account statements.

The amounts reflected in accounting as expenses on account 91 can also be reflected in tax accounting under the simplified tax system. If, of course, you think single tax from the difference between income and expenses. The basis is subparagraph 9 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.

Write down the procedure for working with corporate cards in an internal document

When the cards are received and accounted for, you can issue them to the employees for whom they were issued. But first, write down the procedure for issuing and using cards in a separate regulation and approve it as an internal document by order of the manager. Then familiarize all employees with it and sign it. In particular, it is advisable to provide for the following points in the regulation.

1. What expenses can be paid by card. Indicate what expenses the card is intended to pay for. These may include costs associated with the travel of employees, entertainment, and business expenses.

2. In what order are cards issued to the employee? You can issue the card to an employee once, and he will use it as needed while working for your organization. Or you can issue a card only for the duration of specific tasks issued by order of the manager.

In any case, create a special register in which you will record the issuance of cards and their return. In the register, provide the following fields:

— card number and full name of the employee - card holder;

— date of issue of the card to the employee;

— employee’s signature when receiving the card;

— date of return of the card by the employee;

— signature of the person responsible for maintaining the register when the card is returned by the employee.

Such control over the movement of cards is necessary to prevent cases of their loss or theft.

3. How to use the card. Make it clear that the card must be used directly by the employee. And it cannot be transferred to third parties.

Consider what is the basis for using the card. For example, an order from a manager to complete an official task. It is advisable to indicate in the order specific types of expenses and their allowable amount.

Whenever using a card - withdrawing cash or making payments on it - the employee must receive documents confirming the expenses incurred and keep them for reporting (checks, invoices, travel tickets, receipts, invoices, etc.).

4. How to report to employees. The employee reports the money spent to the accounting department by submitting an advance report and documents confirming the expenses incurred. Also indicate the deadline for submitting the advance report in the regulations. The law does not establish any time frames for non-cash payments, so you can focus on the time limits established when working with cash. Namely: the accountable person is obliged to report for the funds spent within three days after the expiration of the period for which the money was issued for reporting, or from the moment of going to work. The report must be approved by the head of the organization.

Record every fact of using the card in your records.

The issuance of a corporate card to an employee does not entail any accounting entry. You only record this operation in the corporate card accounting journal. But if an employee paid with a card or withdrew cash from it, then this circumstance must already be reflected in the accounting accounts. The transactions depend on which account the corporate card is linked to. If it’s a settlement account, then reflect any spending from the card based on the bank statement with the following posting:

DEBIT 71 CREDIT 51

— money was issued to the employee against a statement from the current account.

And if the card is opened to a special card account, the entry will be like this:

DEBIT 71 CREDIT 55

— money was issued to the employee on account from a special card account.

In both cases, the basis will be a bank statement.

Please note: bank statements may not arrive to you every day. In this case, you can quickly learn from employees about withdrawing money from the card. After all, they must save and attach to the advance report not only primary accounting documents, but also ATM and terminal receipts for the issuance (withdrawal) of money. If you find yourself in such a situation, record the issuance of money against the report using account 57 “Transfers in transit.” That is, based on the advance report, make the following entry:

DEBIT 71 CREDIT 57

- money was issued on account.

And after receiving the statement, write off the funds from the account to which the card is linked:

DEBIT 57 CREDIT 51 (52, 55)

— the debit of funds from the account is reflected.

Write off the debt from the accountable person based on the advance report approved by the manager. We repeat that the report must be accompanied by documents confirming the expenses incurred. Depending on the type of expenses, select the desired debit account, and the corresponding account will always be account 71 “Settlements with accountable persons”. The entry will be as follows:

DEBIT 20 (08, 23, 26, 44, 91) CREDIT 71

— expenses paid by the accountable are reflected.

Write down the amounts of expenses determined on the basis of the advance report in column 5 of Section I of the Book of Income and Expenses, if you apply the simplified tax system with the object of taxation being income minus expenses. And the type of costs paid by the employee is named in the list given in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.

At the same time, do not forget about the write-off rules established for specific types of expenses. So, for example, if the accountant purchased a fixed asset, then include the spent amount in expenses from the moment the facility was put into operation, distributing the amount quarterly until the end of the year (subclause 1 and paragraph 8, clause 3, Article 346.16, subclause 4, clause 2 Article 346.17 of the Tax Code of the Russian Federation).

If an employee withdrew money from the card and did not spend it completely, credit the balance to the cashier by filling out a receipt order. In accounting, reflect the transaction by posting:

DEBIT 50 CREDIT 71

— the balance of unspent cash withdrawn from the card by the reporting employee is entered into the cash register.

Example. Using a corporate card Persona LLC, which uses the simplified tax system with the object income minus expenses, in August 2017 issued a corporate card for its employee O.N. Galkina. The card was issued with the opening of a special card account. On August 30, the account was replenished in the amount of 30,000 rubles. The accountant reflected this transaction based on the bank statement with the following posting: DEBIT 55 CREDIT 51 — 30,000 rub. — money is transferred to the corporate card. In September 2017, by order of the head of the organization O.N. Galkin is tasked with purchasing stationery for the organization. To pay these expenses, on September 9, the employee received a corporate bank card. A record of the card issuance was made in the corporate card register. September 10 O.N. Galkin withdrew 5,000 rubles from the corporate card. With this amount he purchased office supplies. The employee reported on the purchase on September 11, submitting an advance report and accounting documents confirming the purchase to the accounting department. On the same date, the report was approved by the manager. DEBIT 71 CREDIT 55 — 5000 rub. — money was issued on account by non-cash method to a corporate card. DEBIT 10 CREDIT 71 — 5000 rub. — stationery purchased by the employee was capitalized. Also on September 11, the amount of expenses in the amount of 5,000 rubles. The accountant recorded in column 5 of section I of the Book of Income and Expenses on the basis of subparagraph 17 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. On the day of approval of the advance report O.N. Galkin returned the corporate card. This fact The accountant reflected in the corporate card accounting journal.

What documents need to be drawn up if money on account is issued through

— Does the manager need to issue an order to issue money on account for each use of the card?

— To receive cash, an accountable person must fill out an application. And the manager, in turn, indicates on this statement the amount and reporting period. The current legislation does not say anything about non-cash transfers of accountable amounts, including to a corporate bank card. This means that the director does not need to endorse the employee’s application each time if the money is transferred to the card against the report.

In practice, the amount of the report is regulated by a limit. This can be either a card limit or a spending limit specified in the company’s internal documents.

— What about the statement of the accountable person? Is it also only necessary when issuing cash?

- That's right. And if you use a card, that is, you issue money against a report in a non-cash manner, you can do without statements from employees. Corporate cards are precisely designed to minimize the amount of documentation and simplify the procedure for settlements with accountants.

— Do I need an order from the manager for each card issuance?

— When issuing a corporate card, such an order is necessary, but in the future, the issuance of the card to the employee and its return are regulated by the norms of the local act. For example, the regulations on corporate cards. In this document it is advisable to decide this question in the most convenient way in accordance with the specifics of the company.

— Is an order from the manager required to replenish a special card account?

— I think this is an optional requirement, since when making a non-cash transfer, the manager must certainly sign payment order. That is, document your order to pay funds for the specified purpose. Accordingly, an order to replenish the account in this case will be unnecessary.

— Can an accountant complete a new task with payment by card without filing an advance report for the previous task?

- In practice this may be acceptable. After all, there is only a ban on issuing cash on account to a person who has not accounted for a previously issued advance. However this requirement does not apply to payments via corporate cards. In addition, no sanctions are provided for its violation. This is confirmed, for example, by the resolution of the Ninth Arbitration Court of Appeal dated May 13, 2013 No. 09AP-10884/2013.

— A corporate card is issued for a specific employee. What happens if you give it to someone else?

— For any abuse of the card, the person to whom it is issued will still be responsible.

— Should an accountable person paying with a card comply with the payment limit of 100,000 rubles?

— No, this is not necessary, because the limit is set only for cash payments, and when using a corporate card, payments are made by non-cash method.

The Sberbank corporate card is intended for legal entities who are serviced by the bank. It simplifies the procedure for employees to use company financial resources. Along with a salary card, a Business card is an advanced banking product with extensive management capabilities. Its use is similar to a regular plastic card, the difference is that the purpose of the money is strictly targeted and the employee will have to account for their spending.

Registration takes place in the name of one of the company’s employees, who gains access to corporate finance and can be used to pay only for business needs.

The management of the organization decides on the volume of funds transferred, can set restrictions on spending, and can also block the card altogether. Card management is possible via the Internet system Sberbank Business Online. One organization can issue several cards, assigning each of them to a specific employee.

Benefits of a Business Card

The Sberbank corporate card for legal entities makes transparent all financial transactions performed by the employee. At the same time, for company employees, it allows short term receive funds without having to go through lengthy procedures documentation and approvals.

Product advantages:

1. speed of receipt and availability of funds for employees, which is especially useful when traveling to other regions or states;
2. control over the expenditure of funds by employees;
3. wide possibilities of using funds;
4. operational management and setting limits on amounts;
5. safety and security of funds, quick blocking in case of loss or theft;
6. high degree of protection;
7. additional discounts and reduced commissions;
8. opportunities for lending and insurance protection.

Registration procedure

The release procedure is as follows:

• Filling out the application form for receipt at the branch (Form 11) or through the Sberbank Business Online system.
• Setting limits.
• Pay the annual fee and receive a card.

To complete registration online:

• Sign in.
• Go to the “Corporate Cards” section.
• Click "Start Checkout".
• Register a business account by creating and submitting the appropriate application.
• After this, go back to the “Corporate Cards” section and click “Application for Issue”.
• Fill in all the information, including the card holder.

After this, you will receive a notification from the bank about the result of processing the application and you can come to receive it. Recommended immediately define and limits on using the card. After its issuance to personal account all management functionality will be available to the system.

The card can be activated by a bank employee upon issuance or by the employee himself. The procedure occurs when performing the first operation when entering a PIN code.

Terms of use

You can use a Business card in the same way as a regular card:

1. withdraw money from an ATM;
2. pay for goods and services;
3. top up your account;
4. transfer money to other company employees.

A corporate card cannot be used for personal purposes, For all expenses, receipts must be submitted to the accounting department.

Salaries or any social benefits cannot be transferred to the card; there are special projects for these purposes. It also cannot be used in investment activities and to provide loans.

Using the card you can pay abroad, make payments for hotels and car rentals. All transactions in foreign currency are converted at the bank rate at the moment of their commission. Using corporate plastic, you can make purchases online, but this will require an additional SMS confirmation.

Tariffs and additional services

At the moment it is possible to issue a standard Visa cards or MasterCard or Visa Business budget. The latter is more suitable for individual entrepreneurs and small businesses. Differences of this option:

• issued free of charge;
• limit of 300 thousand for withdrawals through an ATM and without restrictions when contacting a bank branch;
• issuing and receiving money is carried out without commissions;
• The history of the last 10 transactions is provided at the ATM free of charge.

By regular map commissions are provided from 1% when withdrawing money and from 0.15% when depositing, and the cost of service is 2500 rubles per year. But it provides features that are not included in the budget tariff:

• cash withdrawal at offices and ATMs of other banks;
• emergency issuance of money abroad;
• SMS notifications for all transactions.

The bank has set limits on cash withdrawals of 170 thousand rubles per day and 5 million per month.

Within the framework of corporate card services, services are provided lending and insurance. There is a credit limit grace period use and restrictions on spending purposes. You can only spend money on paying for goods and services, as well as on account maintenance fees. The insurance is valid worldwide, and registration will take no more than 15 minutes.

Insurance protection is offered in amounts from 20 thousand to a million rubles.

Insured events include theft of funds due to:

• card theft with violence;
• forgery of a signature or the plastic itself;
• theft of personal data and security codes;
• debits from the account by third parties;
• payment for services or goods in excess of their cost.

Loss of the card due to mechanical damage, demagnetization, violent robbery and ATM malfunction is also insured.

If within 2 hours after withdrawal you were attacked and the money was taken, then you also have the right to count on insurance.

Accounting statements when using a corporate card

When working with corporate cards, there are a number of nuances that an accountant and entrepreneur should know:

• Since the plastic belongs to the bank, the issue is not reflected in accounting in any way.
• Money received by an employee from an ATM is not processed through the company's cash desk. This moment causes controversy when tax office trying to issue fines for violations cash discipline. But according to judicial practice such attempts do not find support, because in fact the money does not go to the cash register, but directly to the employee.
• The employee must account for the money spent, since all operations in this case are similar to the issuance of funds for reporting. All relevant documents must be attached to the card.
• In the absence of a report on the funds spent, the company has the right to withhold them from the salary. In this case, it is necessary to have confirmation of the misuse of money and to comply with the collection procedure provided for by law.
• Transactions on the card, regardless of whether it is a credit card or not, are carried out on account 71 “Settlements with accountable persons”. The bank commission is taken into account in account 91-2 “Other expenses”.

According to the rules for using a Business card, payments are not expected from it wages . But in practice it can be done like this:

• Withdraw money from an ATM.
• Deposit it into the cash register as unspent funds by writing an advance report in Form AO-1.
• Write out a receipt order and display in the accounting department the posting for accounts 50 and 71.
• Issue salary from the cash register.

Bank corporate cards are a relatively new product for Russian economic reality. Therefore, contradictions or violations often arise in their use. But overall they help simplify management activities and control over transactions, including from the bank and tax authorities.

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The largest national banking network, Sberbank PJSC, strives to daily improve the quality of services provided to its clients by developing and introducing new banking products designed to improve the quality of life of our citizens. The Sberbank corporate card is one of such products issued to legal entities, which is designed to facilitate the work of the enterprise and eliminate the need to use the good old checkbook.

What is

Before talking about the advantages, you need to understand the following question: a corporate card from Sberbank - what is it? In fact, such a card is a plastic card on which funds issued to an employee of an enterprise for reporting are credited.

Features and Benefits

The scope of application of such a Sberbank card is quite wide: you can use it to pay business expenses non-cash, pay travel and entertainment expenses. Using such a tool as corporate cards, you can receive money for the economic needs of the enterprise.

If you use such a card, the following advantages open up for legal entities:

• eliminating the need to issue a power of attorney to receive cash, in addition, saving on commissions;
• freedom to receive funds not only in Russia, but also abroad;
• the ability to effectively control the expenditure of funds;
• attractive service rates and ample opportunities for cost analysis;
• loyal attitude towards your employees (if you use this payment tool, your employee will not have to spend his own money).

Tariffs

The most common tariff plan is the “business budget” package. As part of this tariff plan, Sberbank opens an account for free, and there is no need to pay the cost of annual maintenance (if the employee who received the card does not exceed a turnover of one hundred thousand rubles). There is no fee for replenishing a card account if the amount does not exceed one hundred thousand rubles per day. The cash withdrawal limit for a corporate card within this tariff package is three hundred thousand rubles per day.

How to apply

To become the owner of a corporate card, a company will have to open a special account designed to record funds on the corresponding cards. In this case, the account will be single, and several cards can be linked to it, depending on your needs.

Once the account is opened, you will be asked to deposit an initial top-up amount (equal to the cost of the annual service). After this, the authorized person fills out an application form for issuing a card (a sample will be provided to you by bank employees), on the basis of which payment instruments will be issued.

How to use

Despite the fact that a certain employee can use a corporate card, it, like the funds on it, belong only to the enterprise. Topping up the card is similar to the process of issuing money on account. It is noteworthy that such a solution as corporate plastic does not relieve the employee of the need to provide receipts for expenses to the company’s accounting department.

For PJSC Sberbank, online business is promising direction activity, which every day occupies an increasingly impressive niche in the segment of services provided. That is why Sberbank tries to keep up with the latest trends, providing its customers with maximum comfort from using its products.

The accounting departments of many companies are littered with such memos. Accounting for accountable persons in organizations whose activities involve numerous travel and entertainment expenses is a constant headache for accountants. There is always a large document flow for these operations. The cards are designed to facilitate the procedure for issuing funds for reporting.

Corporate plastic is a full-fledged means of payment, the holder of which can make purchases, pay for services and receive cash in the country and abroad. This financial instrument cannot be used for salary transfers or social benefits.

At whose expense is the banquet?

For organizations that, by the nature of their activities, cooperate with a large number of companies, corporate cards are profitable, convenient and prestigious.

Legal entities can issue debit (settlement) or credit card .

Most often they order the first option, because when using it they spend own funds organizations. The enterprise itself determines the list of accountable persons who have access to the company’s money. The bank issues the required number of cards, which can be linked to a general account, or a special account is opened for each copy. The organization has the ability to set overall spending limits and financial limits for employees.

The use of corporate credit cards implies that payments will be made using borrowed funds provided by the bank. The company will have to pay interest for using the loan, so this type of plastic is issued less frequently, mainly for top managers of companies.

A card that is always in service

What functions does a corporate card perform? It is necessary for:

• entertainment expenses;
• travel expenses;
• economic and utility payments of the company;
• ensuring the safety and protection of finances from loss, theft and unauthorized spending;
• savings on banking and foreign exchange transactions;
• reducing the load on the accounting department;
• operational control and management in cash enterprises.

A corporate card helps analyze and minimize a company’s organizational expenses and increases the speed of payments for goods and services (compared to other non-cash forms of payment). Any necessary operation can be carried out at a convenient time, without reference to the operating day in banks.

Where can I get plastic for accountable persons?

There is a demand for this product, so credit institutions are actively offering it.

- Sberbank issues corporate debit cards Visa/MasterCard Business to its clients. Legal entities (residents and non-residents) can apply to open a card account, individual entrepreneurs, notaries and lawyers. To the list approved by the bank constituent documents Attached is a register containing a list and passport details of employees - future holders of corporate plastic.

Account opens legal entity for free. The service fee for each copy of the card is 1,200 rubles. for ruble accounts and 50 EURO/USD for foreign currency accounts. There is a minimum down payment - from 2,400 rubles. (from 100 EURO/USD in foreign currency). The Visa/MasterCard Business “Budget” card product is issued free of charge and does not require the mandatory deposit of funds.

- Bank24.ru issues corporate cards of several categories: Visa Instant Issue ( instant release plastic), Visa Classic and prestigious Visa Gold.

The peculiarity of the first card is that it is unnamed and can be activated at the time of issue. It is issued free of charge, but there is a significant drawback: the card cannot be returned if it is blocked at ATMs of third-party credit institutions. Also, this plastic cannot be used to pay for purchases online.

Classic and prestigious corporate card options payment system Visa can be applied for by submitting an application at a bank branch or online. The fee for issuing a card depends on the type and duration of its validity. An annual Visa Classic will cost 1 thousand rubles, and a two-year one costs 1,500 rubles.

The cost of Visa Gold for similar periods is 4 thousand rubles. and 5,500 rub. respectively. This card allows its holder to enjoy all the standard benefits of corporate plastic, and also provides a number of privileges of the international payment system. In addition, premium card holders are provided with free travel accident insurance, urgent delivery of cash or a duplicate card, insurance against the risks of unauthorized use of the card, and information service.

- Bank of Moscow developed several proposals for corporate clients. Among them are Visa/MasterCard Business, as well as premium cards (Gold level) of international payment associations. Plastic Union Card (Russian payment system) is also produced.

The credit institution offers new clients opening a current account a commission-free corporate card (although this does not apply to prestigious categories). Premium card products require an initial payment of USD 3,000 and a first year payment of USD 100 (second year - USD 90). Visa/MasterCard holders are additionally provided with an insurance policy (the amount of coverage depends on the type of card) against accidents.

There are similar offers for corporate cards in the product line of Absolut Bank, Uralsib, Rosbank, Credit Europe Bank, Ak Bars Bank, Transcapitalbank, Investtorgbank, Alfa-Bank, MinB, Rosselkhozbank and others.