Off-site team building – a team-building event

To run a successful business in the modern world, a company must have a strong foundation - a reliable, united team. The company will prosper and develop only if there is close interaction between employees and the team working as a single mechanism. In this context, an urgent question arises - how to turn individual units of workers into a whole organism with a powerful engine, creating a cohesive team?

One of the most effective tools for team building is team building.

Team building to unite employees is carried out mainly outside the office and has different types and formats.

Team building has the following goals:

1. Establishing connections and positive communication between employees of different positions.
2. Formation of team cohesion and team spirit.
3. Developing ways for productive interaction between employees.
4. Determining leaders in a team.
5. Strengthening the authority of management.
6. Psychological and physical relief for workers.
7. Improving communication within the team, increasing the level of trust and mutual support.
8. Helping new employees integrate into a close-knit team.
9. Encouraging distinguished employees, increasing motivation for the team.
10. Employees develop a sense of loyalty to the company, reducing staff turnover.

Sailing club "Vodnik"

“Vodnik” is located on the banks of the Klyazma River, eight kilometers from Moscow. Walks around the water area, water sports and recreation on land, 60 rooms of various categories.

How much money to prepare?

Corporate party for 20 people at the Vodnik sailing club:

≈ 70 thousand rubles with accommodation and transfer from the center of Moscow

≈ 110 thousand rubles with accommodation, transfer, food and alcohol.

Features of away team building

There are many formats for team-building events, one of the most popular is away team building.

The office atmosphere is not conducive to interpersonal communication between employees. A kind of comfort zone appears in the work environment, which easily masks internal conflicts, preventing some employees from expressing themselves 100%.

Organizing on-site team building helps solve important problems:

• Teaches employees to collectively perform assigned tasks.
• Helps to look at the staff with a new look, to identify strengths and weaknesses.
• Employees have the opportunity to communicate in an informal setting, relax, establish contacts, and recharge with energy and positive emotions.
• Helps eliminate protracted conflicts in the team.

There is a stereotype that away team building is relevant only in the warm season; in fact, a seasonal connection is not necessary. There are excellent types of team building with their own activities suitable for different seasons.

Gifts for children

A gift is income in kind, which is taken into account when determining the tax base for personal income tax (Clause 1, Article 210 of the Tax Code of the Russian Federation). At the same time, paragraph 28 of Art. 217 of the Tax Code of the Russian Federation exempts from taxation gifts received by individuals from organizations whose value does not exceed 4,000 rubles per year. It is unlikely that a children's New Year's gift will cost more. This means that the employee most likely will not be required to withhold personal income tax. In this case, the organization is required to keep personalized records of these incomes (for example, Letter of the Ministry of Finance dated January 20, 2017 No. 03-04-06/2650).

If the gift costs more than 4,000 rubles. (in this case, a written gift agreement is required - clause 2 of Article 574 of the Civil Code of the Russian Federation) or the organization gives gifts to the children of employees not only for the New Year, but also other holidays and the total cost of gifts for the year exceeded the tax-exempt amount, the organization becomes a tax agent ( Clause 1 of Article 226 of the Tax Code of the Russian Federation). But only in relation to the excess amount, from which the tax must be calculated.

If a child receives only a gift, the organization does not make any monetary payments to him. Consequently, she has no opportunity to withhold personal income tax (clause 4 of article 226 of the Tax Code of the Russian Federation). But there is an obligation to inform the taxpayer and the tax authority about this (clause 5 of Article 226 of the Tax Code of the Russian Federation).

After this, the child’s legal representatives will have to pay the tax: parents, adoptive parents, guardians, trustees (Articles 27, 29, subparagraph 4, paragraph 1, Article 228 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated April 23, 2009 No. 3-5-04/ [ email protected] ).

There is no need to pay insurance premiums for holiday expenses for the same reason. During the period of validity of Law No. 212-FZ, this was confirmed by the Ministry of Labor (clause 4 of Letter No. 14-1-1061 dated May 24, 2013). These conclusions are still valid today.

There is no need to calculate insurance premiums, including for injuries, from the cost of children's gifts. If only because there is no labor relationship between the children of employees and the organization, therefore, there is no object for taxation of contributions (clause 1 of Article 420 of the Tax Code of the Russian Federation, clause 1 of Article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ, Letter of the Ministry of Health and Social Development RF dated May 19, 2010 No. 1239-19).

In addition, paragraph 4 of Art. 420 of the Tax Code of the Russian Federation directly provides that payments under civil contracts, within the framework of which the transfer of ownership of property occurs, do not relate to the object of contributions. And a gift agreement is just such an agreement.

Based on the chart of accounts and instructions for its use (approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n), the purchase and issuance of children's gifts can be reflected in accounting as follows:

Debit 41 Credit 60 - children's New Year's gifts were capitalized

Debit 19 Credit 60 - reflected VAT presented by the supplier

Debit 68, subaccount “Calculations for VAT”, Credit 19 - “input” VAT is accepted for deduction

Debit 73 Credit 41 - reflects the transfer of gifts to employees

Debit 91 Credit 73 - the cost of gifts is included in other expenses

Debit 91 Credit 68, subaccount “Calculations for VAT” - VAT is charged on the cost of gifts

Due to the fact that these expenses do not reduce taxable profit, organizations applying PBU 18/02 (approved by Order of the Ministry of Finance of the Russian Federation dated November 19, 2002 No. 114n) will have a permanent tax difference and a corresponding permanent tax liability (PNO):

Debit 99, subaccount “Permanent tax liability” Credit 68, subaccount “Calculations for income tax” - for the amount of PTI.

If the gift is a voucher , then if certain conditions are simultaneously met, it is not subject to personal income tax for both the employee and his family members. Namely (clause 9 of article 217 of the Tax Code of the Russian Federation):

• The voucher must be paid for at the expense of the organization if the costs of payment in accordance with Ch. 25 of the Tax Code of the Russian Federation are not taken into account when calculating income tax; funds from activities under special tax regimes; budget funds, including at the expense of the Federal Social Insurance Fund of the Russian Federation; funds of religious and other non-profit organizations specified in paragraph 9 of Art. 217 Tax Code of the Russian Federation.
• Voucher services are provided by a sanatorium-resort or health-improving organization located on the territory of the Russian Federation. Documents that confirm the sanatorium-resort or health status of an organization may be a license of the organization, constituent documents containing an indication of the type of activity carried out by the organization (Letter of the Ministry of Finance of Russia dated August 11, 2014 No. PA-4-11 / [email protected] ).
• The tour is not a tourist one.
• Payment for the trip is confirmed, for example, by an agreement with a sanatorium (health) organization, payment documents (Letter of the Ministry of Finance of Russia dated September 19, 2014 No. 03-04-06/46990).

It is important to note that payment to an employee of the cost of sanatorium-resort vouchers is subject to insurance contributions for compulsory pension, medical insurance and VNIM, as well as for accident insurance (hereinafter referred to as insurance premiums), since:

• carried out within the framework of labor relations, which means it is subject to insurance premiums (subclause 1, clause 1, article 420 of the Tax Code of the Russian Federation, clause 1, article 20.1 of law No. 125-FZ);
• is not included in the number of payments that are not subject to insurance premiums (Article 422 of the Tax Code of the Russian Federation and Article 20.2 of Law No. 125-FZ.)

Note that the Presidium of the Supreme Arbitration Court of the Russian Federation, analyzing similar provisions of Law No. 212-FZ, which became invalid on January 1, 2021, came to the conclusion that social payments based on a collective agreement, which are not incentives, and which do not depend on the qualifications of workers, are not remuneration of employees (remuneration for labor) and are not subject to contributions for compulsory pension, health insurance and VNIM (Resolution No. 17744/12 of May 14, 2013).

From 2021, in accordance with paragraph 1 of Art. 1, art. 2 of Federal Law No. 113-FZ of April 23, 2018, income tax expenses take into account the cost of tourist and health resort vouchers in Russia purchased for employees and members of their families, but not more than 50 thousand rubles per person per year. The entire amount of such expenses, together with expenses under contracts for the provision of medical services for a period of at least a year and expenses for voluntary personal insurance for medical expenses, should not exceed 6% of labor costs.

According to the law, the cost of a gift to business partners should not exceed 3,000 rubles, since donations of a larger amount in relations between commercial organizations are prohibited (subclause 4, clause 1, article 575 of the Civil Code of the Russian Federation).

There are no penalties for violating this requirement. Moreover, according to the norms of the Civil Code of the Russian Federation, a gift in circumvention of this prohibition may lead to the invalidity of the transaction (Article 168 of the Civil Code of the Russian Federation). As for the taxation procedure, the cost of the gift does not affect it - an expensive gift is taxed on a general basis.

How is a corporate event organized?

Offsite team building for team building comes in different formats. When choosing, you should start from the preferences of your employees, goals and objectives that you want to achieve with the help of a team-building event.

The on-site team building program may include the following components:

• sports competitions;
• various master classes;
• creative competitions;
• theatrical performances;
• staging a historical plot;
• extreme holiday.

What can we offer for outdoor team building?

Event agency "Evento" offers a wide range of different concepts for any type of team building.

Scenarios for team-building events are developed by our creative department, using motifs from popular films, books, TV shows, computer games, focusing on the wishes and capabilities of the customer.

Among the programs implemented by our team are such concepts as:

• Street food festival
• Big races
• Last Hero
• Jumanji
• Back to USSR
• Four forces
• Heads or tails. Around the world
• The sands of Time
• City of masters
• mission Possible
• Initiation into the Order of Knighthood
• Wild Wild West
• Mayan Gold
• Quest “In Search of Adventure”
• Big puzzle

Cottage complex "Shibolovo-Gorki"

“Shibolovo-Gorki” is a recreation center located in a picturesque and ecologically clean area of ​​the Moscow region. At the base, you can have fun in the company of colleagues and increase the efficiency of teamwork:

• team building areas;
• conference rooms;
• everything for sports and active recreation.

How much money to prepare?

Corporate party for 20 people in “Shiblovo-Gorki”:

≈ 50 thousand rubles with accommodation and transfer from the center of Moscow

≈ 100 thousand rubles with accommodation, transfer, food and alcohol.

What does a team building event provide?

If your plans include team building for team building, but the format has not yet been chosen, consider one of the most popular options - team building in nature. The program of such a team-building event allows you to solve a large number of important tasks:

1. First of all, team unity, the formation of team spirit.
2. Increasing employee productivity.
3. Improving relationships within the team.
4. Increased loyalty to the company and management.
5. Increasing motivation for collaborative, effective work.

Corporate recreation is the key to successful development of companies

What does any enterprise need to not just survive, but to operate and develop successfully in our difficult times?

• The first is a united team that cares about the common cause.
• The second is the professionalism of employees and the attraction of qualified specialists.
• Third, reliable business contacts and respect from partners.
• Fourth - promoting the product created by the company.

It is necessary to plan a corporate vacation in Moscow or the Moscow region in advance - this is the first step towards a successful event. The best hotels and boarding houses may already be occupied and therefore, for your peace of mind, it is better to book a hotel near Moscow in advance. If you started your search late, don't despair. We will always select the best corporate holiday option for you, even in the shortest possible time.

It is very important for us to know: what you want and how you see the venue for the event - this will help you narrow down your search and find the best option. From such a huge number of hotels and boarding houses in the Moscow region, we will always help you choose the best. Of course, a lot depends on the budget that your company can afford. Other equally important factors for us are the scope of the corporate event, the surroundings and the accompanying theme of the event.