Peculiarities of accounting for expenses for housing for employees accommodation to calculate corporate income tax

The study is devoted to the features of accounting for the costs of hiring housing for employees of medical organizations. The intensification of labor migration between regions leads to the fact that more and more medical organizations pay for hiring to attract employees. In this regard, the issues of tax reflection of such expenses are becoming more relevant, and their incorrect reflection will lead to the application of tax sanctions, which will reduce the financial security of the business entity. The article analyzes domestic legislation on this topic. It was noted that the allocation of expenses for the rental of residential premises for the residence of nonresident employees to other expenses of the organization is associated with a high risk of their non-recognition for tax accounting purposes, and the lowest tax risk when accounting for such expenses is reflected as expenses for wages in kind. The specifics of reflecting such expenses as wages in kind are disclosed, the need to monitor the share of such accruals is noted, since the share of such a form of wages should not exceed 20% of the accrued wages. Practical examples are given.