Calculator cash balance limit for the year. Cash limit for small businesses. how to calculate the cash balance limit in the cash register if the LLC receives cash proceeds

16.12.2020

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Cash register- funds of the company or its department that carried out cash transactions. This also includes the room where such units are located. But even this is not all. The term “cash desk” hides the accounting department, which is used to reflect information about cash flows and financial documentation. Based on this, we can conclude what is cash limit.

Essentially, this is the amount of funds that should be in the company's cash register. The minimum money limit is set by the Central Bank of the Russian Federation, taking into account certain conditions. If at the end of the day there is more money than the cash register limit, it is transferred to the bank and subsequently credited to the current account. You can store cash that has exceeded the limit only on specific days - on non-working days, weekends or to pay wages.

If the limit is exceeded, this can lead to a number of problems for the legal entity and 2018 is no exception in this regard. It does not matter how large the violation is - five or fifty thousand rubles.

Cash limit for 2018: details of calculation

Three years ago (in March 2014), the Bank of Russia issued an order, according to which some provisions relating to small businesses were cancelled. Since the summer of 2014, all companies have received the right to keep money in cash without strict conditions regarding the period or amount. Despite this, the need to calculate the limit has not yet lost its relevance. Below we will look at how to do it correctly.

Cancellation of the cash register limit: what do you need to know?

According to the law, the cash register limit has already been abolished for individual entrepreneurs working in all taxation systems, as well as for small businesses. In the first case, proving your rights is not a problem. As for legal entities, you need to prove your right to cancel the cash limit. In this case, there is no need for additional registration - it is enough to meet the evaluation criteria. Here are the main ones:

Annual revenue volume is up to 0.8 billion rubles (previously this number was 400 million, so many businessmen did not fall into the required category).
Participation in the authorized capital - up to 49 percent.
Number of employees - up to one hundred people.
State participation is up to 25 percent.

According to Federal Law 209, if a company does not meet one of the above criteria for 3 consecutive periods, the enterprise is no longer classified as small.

If the company previously worked with a cash balance limit, but complies with the conditions and decided to cancel it, it is advisable to issue an appropriate order, followed by notifying employees and transferring a copy to the departments. A similar recommendation applies to individual entrepreneurs (even if there are no employees).

Since the beginning of 2017 the law, touching establishing balance limit from 2013 stopped working. Consequently, the entrepreneur has the right to make his own decision whether to adhere to such a norm or not. Judging from practice, the cash balance limit is still important and it is not advisable to keep all the money in the office - it is better to do this in a bank account. In addition, in the process of activity, an enterprise needs not only cash, but also non-cash funds. In any case, the manager must know that the rules on the cash limit for 2018 must be followed, or it is worth issuing an order canceling its effect.

Despite the fact that during the working day the cash turnover of the enterprise cannot be limited, there is still a limit on the cash balance. It represents a limited amount of cash in cash that may be in the organization's cash desk at the end of the working day.

Innovations in the legislation of 2018 influenced the procedure for calculating the cash balance limit, so accountants and company owners will need to carefully study the current rules. Find out how to calculate the maximum allowable amount for an organization’s cash register in the material below.

Due to the fact that setting cash limits is within the competence of the company's manager, considerable responsibility is placed on his shoulders for the correct orientation of his organization. What is the cash balance limit using an example? Let’s say, by order of the boss, a limit of 300,000 rubles is set at the cash desk. Thus, all funds earned during the working day that exceed the specified limit must be deposited with the bank. Exceptions for not transferring funds to an institution for their storage, when the organization receives the right to leave excess funds in the cash register, are:

salary, vacation pay, scholarships and other types of payments to working personnel (no more than 5 days);
Carrying out cash transactions by company employees during weekends and non-working holidays.

Establishing a cash balance limit is a mandatory measure for most organizations (see below for clarification), since without appropriate restrictions the limit will be zero: with any cash turnover, the organization will violate the limit, which is a failure to comply with administrative law in its purest form.

Issuing orders to establish or cancel a cash limit is within the competence of the head of the organization or enterprise. During the event, you can specify the duration of the limit for any period; you can skip this factor. Making the last decision will allow you to work with the specified financial limit for an unlimited amount of time, i.e. until a new order is issued with updated indicators.

In 2014, a law was introduced allowing small organizations and individual enterprises, the number of employees of which is no more than 100 employees, and the annual amount of proceeds does not exceed 400 million rubles, not to limit the balance of cash turnover. The manager, at his own discretion, chooses the company's policy: either refuses the function or issues an appropriate order.

A decree is issued according to the following example. For a comfortable preparation of the document, we suggest using the form.

How to correctly calculate the cash limit in 2018

At the moment, there are two methods for calculating the cash balance limit: by analyzing cash receipts or cash expenses. To select the most effective method for a particular enterprise, it is recommended to make calculations using both formulas, and then make a choice in the direction that is most profitable.

Companies whose activities are not characterized by the use of cash receipts can use the expense calculation formula.

The cash limit must be reflected in ruble currency without taking into account kopecks (the standard rounding method is used: for amounts less than 50 kopecks, small change is discarded, for amounts over 50 kopecks - rounding to the whole ruble).

Formula No. 1: payment through cash proceeds

The formula for calculating cash restrictions for an organization's cash register is as follows: L = V/ P * Nc, where

L-balance limit;
The V-component reflects the volume of finance received from the sale of products/work performed/services provided.
The sign P will represent the billing period after which the organization earns the above amount of revenue. It should be noted that absolutely all working days are taken into account. You can use quarterly averages, use data from the previous year, or use data from the peak period of receipts. The most important thing is that the number of weekdays should not exceed 92 working days.
Nc - a period of time, calculated in working days, is the difference between the day of receipt and the day of depositing cash at the bank. The maximum period indicated is a full week. For settlements where there are no bank offices - 14 days. In other words, if the transfer of funds occurs with a frequency of once every three days, then Nc will be equal to 3.

Advice! For newly founded enterprises that are just about to dive into the world of business, the V-component should indicate the expected revenue.

Calculation example

To set the cash limit for 2016, LLC "LUZARIA" used data for the billing period of March 2015 (18 working days). During the specified period of time, the organization earned 506,050 rubles in cash. Since the capital was transferred every 4 days, the calculation of the cash balance limit looked like this:

L = 506,050 rub. / 18 days * 4 days = 112,455 rubles.

Formula No. 2: calculation taking into account the amount of cash expenses

Determining the optimal cash limit in the cash register, regardless of whether the organization receives revenue in cash or not, is carried out using the following formula:

L = R / P * Nn, where:

L, as in the previous case, is the desired cash limit number;
indicator R represents the volume of amounts issued during the billing period in ruble equivalent, with the exception of payments to staff;
indicating P - billing period - takes into account the period of time for which funds are issued (no more than 92 days)
Nn is the difference between the terms for receiving cash from the bank. The indicator is expressed in days. As in the first formula, the maximum specified period is 7 days, and for companies whose location excludes local access to the bank - 2 weeks.

Let's consider formula No. 2 using the example of LLC "LUZARIA". Setting the cash balance limit for 2016 based on the amount of cash expenses required determining the following information: the billing period for March, April, May - 65 working days (the company operates on a 5-day schedule), the amount of cash issued - 1.2 million rubles, frequency sending funds to the bank - 2 days. We calculate the cash balance limit: 1,200,000 rubles / 65 days * 2 = 36,923.

No financial system will function stably if banks do not have free commercial cash at their disposal. Obliging a business entity to hand over the surplus balance, rather than storing the money in its cash register, turned out to be possible only by force with the prospect of applying administrative liability. Thus, any amount in the cash register in excess of the prescribed limit will result in an unpleasant surprise of up to 5,000 rubles for officials and up to 50,000 rubles for the legal entity itself.
Cash balance limit for 2017 for small businesses latest news

In March 2014, the Directive of the Bank of Russia announced the abolition of several provisions regarding the conduct of cash transactions for small businesses, and from June 1, 2014, funds can be stored in the company's cash desk without restrictions on the amount and time period.

Calculation of the cash limit for small businesses in 2017

By revenue volume:

Limit = Amount of proceeds / Number of working days * Deadline for delivery of cash proceeds.

It is important to know a few points:

The total revenue includes only revenue from the sale of goods, works and services, returns of accountable money and income from other economic activities. Amounts intended for payments to employees in the form of salaries, scholarships, and material support are not taken into account.
for the calculation, they take any period of three months during the previous 92 working days, and divide the amount of revenue by the number of working days that fell on the selected period in accordance with the work schedule of the company and its divisions.
The deadline for depositing proceeds is most often specified in the agreement with the bank and cannot exceed 7 days, and for settlements without bank branches - 14 days. It is important to remember that if there is a collection schedule, this is the value that is substituted into the formula.

Sample calculation of the allowable cash balance:

Provided that the revenue of the trading organization for the last quarter is 5,000,000 rubles, the workers were all 90 days, and according to the agreement, collection is done every three days, the maximum balance amount will be
5,000,000/90*3= 166,667.00 RUR

When calculating the cash limit on the volume of disbursement, the sum of all funds issued is taken as the basis, but even in this option, funds for salaries and other payments to employees will not be included in the formula. This method is justified when raw materials and products are constantly purchased from the population, because in this case the restriction on the amount of payments does not apply. The calculation can be carried out using the same model.

Newly registered business units use expected output or receipts to calculate balances.

Cancellation of the cash limit for small businesses by law

The procedure for conducting cash transactions No. 3210-U determines that the abolition of the cash limit is legal for individual entrepreneurs in any tax system and small business entities. And if the issue is clear with entrepreneurs, then a legal entity needs to evaluate and justify its right to cancel. You don’t need to do anything special; to confirm your status, a business entity just needs to meet several criteria:

1. The amount of revenue for the year should not exceed 800 million rubles (until July 25, 2015, the requirements were stricter, and the revenue limit was 400 million rubles);
2. The average number cannot be more than 100 people;
3. Equity participation in the authorized capital of other legal entities that do not fall into the small category, no more than 49%;
4. The share of the state, constituent entities of the Russian Federation and their municipalities, foreign and public organizations should be below 25%.

Federal Law No. 209-FZ establishes that failure to fulfill any of the listed conditions for three consecutive periods excludes the company from the list of small ones.

Order to cancel the cash limit for small businesses

If an organization that previously applied the limit has decided that it is still more profitable to cancel it and has complied with all the conventions of the law, then it is necessary to protect itself from the nagging of inspectors and issue an order to cancel the balance for the enterprise. Notify all employees against signature and hand over a copy to all departments.
It would be safer to issue the same order for individual entrepreneurs, even if there are no employees, there is no one to familiarize with it, and the entrepreneur gives the order to himself. Sometimes a document that looks funny can save you from fines with its unsightly content.

Sample order to cancel the cash limit for small businesses

As an example, you can use the following wording:

“From 01/01/2017, cancel order No. b/n dated 01/01/2013 “On establishing a cash balance limit.” Ensure that cash is kept at the enterprise’s cash desk without limiting the balance.”

Officials of the Bank of Russia do not consider the note about the absence of a new limit mandatory, but it is better to insure yourself in case an inspector appears, convinced that if a new balance limit has not been established, then this is a cancellation of the old value, and from the date of the order it is equal to zero.

Is a cash limit necessary for small businesses - expert opinion

The decision to abolish the cash limit is not always justified; sometimes it is more profitable and reliable to store cash in a current account rather than in an office safe. Don’t forget about limiting the amount of cash payments between business entities, so non-cash money is also necessary.

Regardless of the chosen option for conducting cash transactions, the head of the enterprise and the entrepreneur must remember that the order to set a limit on the amount of the cash balance must either be strictly executed, or the cancellation order must be issued in writing. Ignoring this document will cost you more.

Organizations working with cash this year must have a cash register. Its presence implies the need to draw up an order for the cash limit for 2017. We will consider the features of this document and the required details in the article.

Having a cash register requires filling out a cash book. It is this that allows you to track the movement of money from the cash register. Responsibilities for making entries lie either with the head of the enterprise or with the cashier (accountant). The cash book has a line to indicate the balance at the end of each business day. Their values should not exceed the established limit.

If the organization generates surpluses, they must be sent for collection or to a servicing financial institution. Otherwise, the regulation of the Central Bank of the Russian Federation No. 373-P dated November 12, 2011 will be violated. This will result in penalties.

To ensure that the organization does not have surpluses, the cashier must monitor cash receipts, and the head of the enterprise must draw up an order for the cash limit for 2017 in a timely manner. The sample will help you enter all the necessary details correctly.

These categories were allowed not to use limits since June 1, 2014. If an organization does not know whether it belongs to the SMP, then the criteria can be found in Federal Law No. 209-FZ of July 24, 2007. For example, if the number of employees does not exceed 100 people, then such an organization will be considered a small business entity.

In case of loss of SMP status, the organization is obliged to immediately calculate the cash limit and issue an order.

Features of drawing up an order

Before drawing up an order, the organization must choose a suitable calculation formula for itself. If a company accepts payment for goods and services in cash, then the calculation must be made based on the volume of receipts, otherwise - on the amount of payments made minus wages and benefits.

full name of the organization;
number and name of the order;
date of compilation;
city of compilation;
period of validity (this can be not only a year, but also a quarter, a month, you don’t have to specify a time frame at all, but then the document will be valid until a new order is adopted or the current one is cancelled);
the size of the established limit (indicated in rubles);
the period between the delivery or receipt (depending on the payment method) of cash is indicated in working days.

Such a document is signed by the head of the organization. It is important to specify who will control the execution of the order. Here you can specify the chief accountant, for example. If the manager monitors the execution himself, then a note must be made that he reserves responsibility and control over the implementation of the order.

Order to cancel the limit

If an enterprise has become small or was such, but at its own discretion uses the cash limit, then at any time it can stop using it. But to do this, it is necessary to issue an order to cancel the use of the previous order on limits (its details are indicated). It is imperative to specify the basis for cancellation - assignment to SMP or individual entrepreneur.

The company must set the maximum amount of cash that can be constantly in the cash register: for this purpose it is determined cash limit. Sample order with calculation attached- lower on the page.

Running a cash register is convenient and easy in MySklada: cash transactions, tracking balances, printing outgoing and incoming orders, registering retail sales through the cashier’s workplace, as well as automatically creating a PKO when closing a shift and generating a Z-report at the point of sale. Try MoySklad - in the first two weeks all features of the service are completely free.

Here you can download the cash limit order for 2019 for free.

The order is issued by the head of the organization for any period - month, quarter, year, etc. The validity period of the cash register limit may not be specified. Then you can work with him until a new order is issued. Calculation formulas and illustrative examples are given below.

How to calculate the cash limit for 2019

The company independently establishes the procedure for calculating the cash limit. There are two options: based on the organization’s revenue or cash disbursement volume

Cash limit calculation: based on revenue

The first method is based on the organization’s actual or planned revenue. It is more suitable for those who sell goods or provide services for cash. In this case, the formula for the cash limit will be:

Limit = Revenue / Billing period x Days

The billing period is no more than 92 business days of the company. You can choose it arbitrarily, taking into account, for example, seasonality or “peak” revenues of previous years.

Days are the number of working days between the dates of depositing money into the bank; the duration of this period should be no more than 7 days, and in areas where there is no bank - no more than 14.

Example. In the 4th quarter, the cash desk of Solnyshko LLC received:

in October - 130,500 rubles,
in November - 345,000 rubles,
in December - 146,900 rubles.

Money is deposited in the bank every day. How to calculate the cash limit for 2019?

We calculate using the formula above:

(RUB 130,500 + RUB 345,000 + RUB 146,900) / (22 days + 20 days + 21 days) x 1 = 9879.4

The resulting figure must be rounded to whole rubles. Thus, the cash register limit is 9879 rubles.

Calculation of the cash register limit: based on the volume of cash dispensed

The second method is suitable for those who mainly use cash to pay for purchases or services. The cash limit formula will be based on the volume of cash dispensed:

Limit = Issue / Billing period x Days

Example. Tiger LLC in the 4th quarter of 2017 issued employees a report for payment for household goods:

in October - 30,000 rubles,
in November - 45,000 rubles,
in December - 60,000 rubles.

Money was withdrawn from the current account every 5 working days. The cash limit calculation will be as follows:

(30,000 rub. + 45,000 rub. + 60,000 rub.) / (22 days + 20 days + 21 days) x 5 = 10714.3

Rounding up to whole rubles, we get 10,714 rubles.

Cash discipline for online cash registers in 2019

Cash discipline presupposes compliance with the rules for cash payments, including the determination of the cash limit.

Since cash is used not only in trade organizations, but also where there is movement of cash, cash discipline applies to all legal entities. For example, CCT is needed when:

payment of wages,
money collection,
return or issuance of borrowed funds,
receiving or depositing cash at the bank,
settlements with accountable persons.

When using an online cash register, legal entities must still fill out the PKO, RKO, cash book and determine the cash limit. But some documents may not be kept.

So, after installing an online cash register, it is no longer necessary to use the register and certificate of the cashier-operator.

Cash limit for small businesses in 2019

In 2019, there is no need to set a cash limit for small businesses and individual entrepreneurs. All individual entrepreneurs are also allowed not to use incoming and outgoing orders and a cash book, that is, cash discipline is simplified for them. You can confirm the revenue received when maintaining records without PKO and RKO using Z-reports or strict reporting forms. But refusing orders can complicate monitoring of employees: there will be no confirmation that the employee received the money.

If you refuse the cash register limit, you need to issue an order to cancel it. Be sure to indicate in the document from what date the cash register procedure changes.

Let's take a closer look at cash discipline for individual entrepreneurs and organizations under different tax regimes, including those who use online cash registers.

Cash discipline for individual entrepreneurs on the simplified tax system in 2019

The use of a simplified taxation system does not exempt individual entrepreneurs from complying with cash discipline requirements.

Individual entrepreneurs using the simplified tax system have their own characteristics:

They must record cash transactions in the Income and Expense Accounting Book (KUDiR).
If an entrepreneur using the simplified tax system took money from the cash register for personal purposes, there is no need to reflect this operation in KUDiR (since this is not considered an expense under the simplified tax system).
It is not necessary to set a cash limit, maintain PKO, RKO and cash book - the entrepreneur himself chooses the accounting method.

Cash discipline for individual entrepreneurs on UTII in 2019

There is still time before the deadline, but it is better to set up an online checkout in advance. Firstly, you will have time to get used to the new rules, secondly, you will have time to apply for a tax deduction of up to 18,000 rubles, and thirdly, you will be able to immediately appreciate the benefits:

ease of payment,
savings on BSO printing,
ease of inventory,
efficiency in customer service.

Order a cash register from us - complete with OFD and FN for 15 or 36 months and the cash register program "MoySklad Cash Desk" for Win, Android or Linux. We will provide online training and help you import products and prices.

Cash discipline for LLCs on the simplified tax system in 2019

Cash discipline for LLCs has its own peculiarities. Note that:

It is necessary to set a cash limit and ensure its compliance.
Companies must maintain PKO, RKO and cash book.
An employee is appointed within the company who is responsible for the correct execution of cash transactions.
All transactions with funds must be recorded.
Funds received must be used only for the purposes for which they were issued.
An LLC has expenses where cash cannot be used. For example, payments for rent of real estate, payments on dividends or interest on a loan.

When paying in cash, the transaction amount should not exceed 100,000 rubles. But if the buyer is an individual, there are no restrictions.

Frequently asked questions about cash limit

What cash on hand limit can small businesses set?

For small businesses in 2019, there is no need to set a cash limit. Confirmation - instruction of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U. If the company decides to determine the cash limit, the formula will depend on the volume of revenue or money issued.

How often should a company recalculate its cash limit?

This is decided by the head of the organization. The Central Bank of the Russian Federation does not specify a period, but the letter of the Central Bank dated February 15, 2012 No. 36-3/25 states that the cash limit should be reviewed if the volume of cash receipts or withdrawals has changed significantly.

When can you exceed the cash limit?

Exceeding the cash register limit is allowed in the following cases:

issuance of salaries, scholarships and other payments,
Company work on weekends and holidays.

Who sets the cash limit?

The head of the company determines the procedure for calculating the cash limit based on the economic characteristics of the enterprise.

Is it necessary to set a cash limit for an LLC in 2019?

Yes. All organizations are required to determine the cash limit for 2019. Sample order with calculation attached

Is cash discipline required for individual entrepreneurs?

Yes. But for individual entrepreneurs, cash discipline is simplified: they may not maintain PKO, RKO, cash book and not set a cash limit.

Is cash discipline observed at online cash registers in 2019?

Yes. But if you installed an online cash register, then some cash documents may not be maintained: for example, a cashier’s journal. Read more

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