Order for cash limit. Get a ready-made calculation of the cash balance limit Form cash limit for the year

Every company and separate divisions that deposit money in the bank must have an order approving the limit on the cash balance in the cash register. The only exception to this rule is representatives of small businesses. For such organizations, there is an exemption from the obligation to set a limit on the cash balance in the cash register. In the second half of 2015, the criteria for small businesses were revised. Let's look at how this affected the execution of the cash register order, and also look at other nuances related to the cash limit at the cash desk.

For whom is the order obligatory?

As a general rule, each company must approve a cash balance limit. A separate limit is set for each separate division that deposits cash to the bank. If there is no order or instruction regarding the maximum amount of cash in the organization, inspectors will consider the limit to be zero. And all the proceeds at the box office are above the limit. And for this a fine of up to 50 thousand rubles is possible. (Part 1 of Article 15.1 of the Code of Administrative Offenses of the Russian Federation).

Small companies have the right not to set a cash limit at the cash desk (clause 2 of the Bank of Russia Directive No. 3210-U dated March 11, 2014). This means that you can store money in a safe without any limit on the amount; it is not necessary to hand it over to the bank or call a collector. To avoid misunderstandings, state in the manager’s order that from a specific date the company, as a small business entity, does not set a cash limit.

From July 25, 2015, the revenue limit for small companies was raised from RUB 400 million. up to 800 million rubles. And for microenterprises - from 60 million rubles. up to 120 million rubles. This figure must be calculated for the previous year. And from December 29, 2015, instead of the maximum revenue, consider income. That is, add up not only proceeds from sales, but also other income (See table).

Main criteria for small organizations in 2016

In addition, other criteria have changed. Instead of the average number, consider the average number of employees for the previous calendar year. For small businesses it should not exceed 100 people. Microenterprises 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 a 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, 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 abandon the cash on hand limit.

Participant 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 until the beginning of the next year?

Yes, you can. A company whose income for the previous year falls within 800 million rubles has the right to consider itself a small enterprise from any day after the new criteria are approved. And cancel the cash balance limit, for example, from July 25, 2015 or 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, CBR dated September 3, 2015 No. 29-1-1-6 / 610).

How to create a limit order

Compose the order in any form. The manager must sign it. The company has the right to approve a cash limit for any period - month, quarter, year, 10 years, etc. You don’t have to specify the period during which the limit is valid at all. 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. The cash register limit must be set in rubles without kopecks (See example).

Sample

Limited Liability Company "Alfa"

ORDER No. 1/1
on establishing a limit on the cash balance in the cash register

In accordance with the instructions of the Bank of Russia dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses” and based on the calculation of the cash balance limit in the cash register, determined on the basis of from the volume of cash disbursements, I order:
1. Set from January 11, 2016 the limit on the cash balance in the cash register to 340,000 (three hundred forty thousand) rubles.
<...>

Application: calculation of the cash balance limit in the cash register.

General Director A.A. Kozlov

Please attach the limit calculation to your order. In this case, you will not need to remember where the total amount came from.

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

The most convenient way is that the cash balance limit order is taken by the division cashier at the head office. And puts his signature on a copy that remains in the head office. Another option is to hand over the order personally to the head of the unit.

What are the rules for calculating the limit?

You can calculate the limit in one of two ways. The first is based on the company's cash revenue. The second - (P 2 instructions No. 3210-U) take cash expenses as a basis. Count this way and that way. And then choose a more profitable option and approve it.

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

L = O r x P,

О - volume of cash revenue for the billing period,

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

For example, a company deposits proceeds to the 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 depositing cash at the bank will be 14 working days.

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

L = O r x P,

where L is the cash balance limit,

О - volume of cash disbursement for the billing period (except for wages and benefits),

P - billing period (no more than 92 working days),

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

To calculate, take any period. This right is given by instruction No. 3210-U.

The limit must be rounded according to the rules of mathematics (letter of the Federal Tax Service of Russia dated March 6, 2014 No. ED-4-2 / 4116). That is, discard amounts less than 50 kopecks, and round 50 kopecks or more to the nearest ruble.

Example: How to calculate cash balance limit.

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

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

Calculate the limit for separate divisions as follows. First, determine the company's total cash limit. At the same time, when calculating cash revenues or expenses, include the amounts that separate divisions received or spent.

After this, distribute the limit amount between the head office and 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 overall cash limit. You have the right to use any other method.

Limit by the Appendix to the Directive Directive dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions and small businesses.”

Read more about the procedure for establishing a cash limit for 2016 can be read here>>>

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How to agree on the balance of the cash limit with the bank

There is no need to agree on the limit amount with the bank. It is enough to issue an internal administrative document, for example an order (clause 2 of Directive No. 3210-U).

An order to establish a cash limit, which will save the company from a fine and problems with the tax authorities>>>

An example of calculating the balance of the cash register limit for 2016 based on the volume of cash receipts

where L is the cash balance limit in the cash register;

V is the volume of cash receipts;

P - billing period, which should be no more than 92 working days;

N - the period of time between the days of depositing cash into the bank, which should not exceed seven working days, and in the absence of a bank in the locality - fourteen working days.

Do you know how to organize work so that controversial issues do not lead to tax consequences? Very simple. All the secrets of successful work are found in the magazine "Russian Tax Courier". To end profitable promotion left just a few days!

Example. Calculation of the balance of the cash register limit for 2016 based on the volume of receipts.

The amount of cash revenue of the company, which works seven days a week, amounted to 2 million rubles for the period from 10/01/15 to 10/15/15. Cash proceeds are collected once every 3 days.

The limit will be = 2,000,000 rubles. / 15 days * 3 days = 400,000 rub.

How to control the cash balance limit

Some goods are more convenient and faster to buy in cash. There is no escape from issuing cash on account even during business trips. But in practice, employees do not always honestly account for the funds received. The editors of the Russian Tax Courier magazine compiled step-by-step instructions that will help organize work with accountants and will encourage not-so-staff employees to “fly” to the accounting department with expense reports. It can be found in the article “ How to improve the discipline of accountants so that there are no problems with confirming expenses».

A sample calculation of the balance of the cash register limit for 2016 based on the volume of cash disbursement

The following formula is used for calculation:

where L is the cash register limit,

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Organizations can keep cash in the cash register only within the established limit. That is, no more than a certain amount can remain in the cash register every day. This is the cash register limit in 2016. The size of such a limit is determined by the head of the organization. And it is with this value that we must compare the balance of cash in the cash register, derived from the cash book at the end of the working day. This procedure is established by paragraph 2 of the Bank of Russia directive dated March 11, 2014 No. 3210-U.

If there is more money in the cash register than the established limit, then the difference must be handed over to the bank. You have the right to determine yourself how often you will hand over excess proceeds. You only need to collect cash from the bank for those days when the cash balance in the cash register at the end of the working day exceeds the established cash register limit in 2016. For example, if you hand over your proceeds once every five days, then this figure (5) is used in calculating the limit. It should not exceed seven working days. And if there is no bank in the locality - 14 working days. But if you deposit money into the bank every five days, and the limit was exceeded earlier, then you need to deposit cash without waiting for this period. If the limit is not exceeded, there is no need to visit the bank.

Determine the cash balance limit based on the volume:

revenue receipts;
spending cash.

In this case, the organization has the right to choose the most appropriate method for calculating the limit independently. This follows from paragraphs 1 and 2 of the appendix to the instruction of the Bank of Russia dated March 11, 2014 No. 3210-U.

Cash limit for small businesses in 2016

Organizations (with the exception of small businesses) must comply with the cash limit. The organizational and legal form of the company and the taxation system do not matter. This procedure is established by paragraph 2 of the Bank of Russia Directive No. 3210-U dated March 11, 2014, paragraph 4 of Article 346.11 and paragraph 5 of Article 346.26 of the Tax Code of the Russian Federation.

A simplified procedure for conducting cash transactions has been established for small businesses and entrepreneurs. There is no cash limit for small businesses in 2016. That is, keep any amount in the cash register. This benefit is provided for in paragraph 10 of clause 2 of the Bank of Russia Directive No. 3210-U dated March 11, 2014. The decision not to set a limit can be formalized by an appropriate order. We have given a sample of it below.

Cash limit for small businesses in 2016: an order to store money without a limit

Limited Liability Company "Trading Company "Hermes""

Moscow

Order No. 75

Based on paragraph 10 of paragraph 2 of the Bank of Russia Directive No. 3210-U dated March 11, 2014, I order:

Keep cash in the cash register without setting a limit on the cash balance.
Appoint cashier A.V. to be responsible for the safety of funds. Dezhnev.

Director ____________ A.V. Lviv

The following have been familiarized with the order:

Chief Accountant ____________A.S. Glebova

Cashier ____________A.V. Dezhneva

Calculation of the cash limit based on the volume of revenue

Determine the cash balance limit for the billing period based on the volume of cash receipts for goods sold, work performed, services rendered using the formula:

The billing period for which the cash balance limit is determined can be taken arbitrarily. This could be the period:

In the billing period, include all days of work, but not more than 92 working days. If, for example, the store is open on weekends and non-working holidays, then to calculate the limit, also include these days in the calculation period. This procedure follows from paragraph 1 of the appendix to the instruction of the Bank of Russia dated March 11, 2014 No. 3210-U.

The resulting limit value can be converted to full rubles - both according to the rules of mathematical rounding, and downward (letter of the Bank of Russia dated September 24, 2012 No. 36-3/1876, Federal Tax Service of Russia dated March 6, 2014 No. ED-4- 2/4116).

Example
LLC "Trading Company "Hermes"" calculates the cash limit based on accounting data, based on the volume of cash receipts for January, February and March of the previous year. Hermes has no separate divisions. The proceeds are deposited in the bank every fifth day.

Hermes is open seven days a week from 10 a.m. to 10 p.m. Therefore, the billing period is 90 working days (31 days + 28 days + 31 days).

The turnover in the debit of account 50 “Cash” in correspondence with the credit of account 90 “Sales”, as well as the credit of account 62 “Settlements with buyers and customers” in terms of cash advances received in the billing period, which were offset in the same period, amounted to 2 RUB 699,998:

in January - 887,388 rubles;
in February - 802,015 rubles;
in March - 1,010,595 rubles.

RUB 149,999.89 (2,699,998: 90 days × 5 days).

Based on these data, the head of the organization, by his order, set the cash balance limit in the amount of 150,000 rubles.

Calculation of the cash limit in 2016 if there is no cash proceeds

If there is no cash proceeds (for example, there were only non-cash payments), then calculate the balance limit based on the amount of cash issued. The exception is amounts intended to pay salaries, scholarships and other payments to employees - do not take them into account when calculating the limit.

To calculate the limit if there is no cash proceeds, use the formula:

The billing period for which the cash register limit is determined in 2016 can be taken arbitrarily. This could be the period:

which precedes the calculation (for example, calculate the limit for the third quarter based on data for the second quarter of the current year);
in which the receipt of cash was maximum (for example, make the calculation based on the data of the fourth quarter of the previous year, in which there were maximum receipts of revenue);
similar for previous years (for example, calculate the limit for the third quarter of 2014 based on the indicators of the third quarter of 2013).

In the billing period, include all days of work, but not more than 92 working days. If an entrepreneur or organization works on weekends and non-working holidays, then also include these days in the calculation period to calculate the limit.

This procedure follows from paragraph 2 of the appendix to the instruction of the Bank of Russia dated March 11, 2014 No. 3210-U.

The resulting value of the cash limit in 2016 can be rounded to full rubles (letter of the Bank of Russia dated September 24, 2012 No. 36-3/1876, Federal Tax Service of Russia dated March 6, 2014 No. ED-4-2/4116).

Example
LLC "Trading Company "Hermes"" purchases recyclable materials from the population. Hermes has no separate divisions. Cash is withdrawn from the bank account every three days. The cash balance limit is calculated based on accounting data for January, February, March of the previous year.

Hermes has a five-day work week. Therefore, the billing period is 56 working days (15 days + 19 days + 22 days).

The turnover on the credit of account 50 “Cashier”, excluding payments to employees, amounted to 2,800,000 rubles:

in January - 960,000 rubles;
in February - 800,000 rubles;
in March - 1,040,000 rubles.

The Hermes accountant calculated the permissible limit for the cash balance in the cash register:
150,000 rub. (RUB 2,800,000: 56 days × 3 days).

Based on these data, the head of the organization set by his order a limit on the cash balance in the amount of 150,000 rubles.

When can you store cash beyond the limit?

There are two cases when you can exceed your cash limit. The first is on the days of payment of salaries, benefits, scholarships, social benefits and other payments that relate to the salary fund. Funds for these purposes can be kept in the cash register for five working days. After this period, hand over the excess cash to the bank.

And the second case is on weekends and holidays, if cash transactions are carried out on these days. Collect excess proceeds for such days no later than the first business day established for depositing excess proceeds to the bank.

This procedure is provided for in paragraph 8 of paragraph 2, paragraph 6.5 of the Bank of Russia Directive No. 3210-U dated March 11, 2014.

Example
CJSC Alfa has set a cash limit of 30,000 rubles. The organization issues salaries for March on April 5, 6 and 7. According to the payroll for March, the amount of salary to be paid is 100,000 rubles. Alpha received this amount in cash from the bank on April 5. Daily cash revenue is RUB 50,000. The organization delivers excess cash to the bank every day.

The accountant calculates the amount of excess cash as follows:

At the beginning of April 6, the cash desk should have an amount not exceeding the cash register limit (30,000 rubles) and the balance of unpaid wages. At the beginning of the day on April 5, there was no cash in the cash register. Data on the issuance of salaries and cash flows at the cash desk are shown in the table:

date	Credited to the cash register, rub.	Issued as salary, rub.	Cash balance at the end of the day (before depositing excess cash at the bank), rub.	Over-limit cash to be deposited at the bank, rub.	Cash balance at the beginning of the next day, rub.
	150 000 (50 000 + 100 000)		90 000 (150 000 - 60 000)	20 000 (90 000 - 30 000 - (100 000 - 60 000))	70 000 (90 000 - 20 000)
			90 000 (70 000 + 50 000 - 30 000)	50 000 (90 000 - 30 000 - (40 000 - 30 000))	40 000 (90 000 - 50 000)
			80 000 (40 000 + 50 000 - 10 000)	50 000 (80 000 - 30 000 - (10 000 - 10 000))	30 000 (80 000 - 50 000)

What are the risks of exceeding the cash limit in 2016?

If you exceed the cash balance limit and do not deposit the difference in a timely manner to the bank, then administrative liability will follow. The fine in this case ranges from 40,000 to 50,000 rubles. for organizations. An official, for example, the head of an organization or an entrepreneur, will pay from 4,000 to 5,000 rubles for such a violation. This procedure is established by Articles 2.4 and 15.1 of the Code of the Russian Federation on Administrative Offenses.

As a general rule, a guilty action (inaction) of an organization or official is recognized as an offense (Article 2.1 of the Code of Administrative Offenses of the Russian Federation). Consequently, liability for violating the cash balance limit occurs only if the guilt of the organization and (or) its leader is proven (Article 15.1 of the Code of Administrative Offenses of the Russian Federation). Guilt may be expressed in the fact that the organization and (or) its leader:

sought to accumulate an excess balance (Clause 1, Article 2.2 of the Code of Administrative Offenses of the Russian Federation);
foresaw the accumulation of an excess balance, but did not prevent it (clause 2 of article 2.2 of the Code of Administrative Offenses of the Russian Federation);
did not expect the accumulation of an excess balance, although they should have and could have foreseen it (clause 2 of article 2.2 of the Code of Administrative Offenses of the Russian Federation).

The revenue limit for classifying companies as small businesses has been increased since July 25, 2015. If previously companies with revenues of no more than 400 million rubles were considered small, now - no more than 800 million rubles per year (Resolution of the Government of the Russian Federation dated July 13, 2015 No. 702). Consequently, some of the medium-sized companies became small from that day on. And according to the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U, small enterprises 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 whether your company will be classified as a small business in 2016.

Is it possible to refuse the cash limit in the middle of the year?

A company with revenue of 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 effect of the order itself on approval of the limit is not limited.

As we found out during the survey, most inspectors think the same. 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 abandon the cash limit for small businesses in 2016. Sample order to cancel the cash limit in 2016 see below. The order can be dated to any date. It is not necessary to register in the register of small small businesses. But to be sure, it is safer to get a written response from your inspection.

Order to cancel the cash limit sample

On the cancellation of the order dated June 30, 2015 No. 23

1. From June 1, 2016, cancel the order dated June 30, 2015 No. 23 “On approval of the cash balance in LLC “Company”.

2. Starting from June 1, 2016, LLC “Company” does not set a cash balance limit, since it relates to small businesses.

3. The cashier of LLC “Company” shall hand over cash proceeds to the bank upon the verbal order of the manager if it is necessary to replenish the current account.

The following have been familiarized with the order:

Some companies that have received small status immediately stop taking into account the cash limit. But in order not to hand over money to the bank, you must first cancel the old limit order. Otherwise, during the inspection, a fine for the company of up to 50 thousand rubles under Article 15.1 of the Code of Administrative Offenses of the Russian Federation cannot be ruled out.

It is worth writing in the order that the cashier will hand over money to the bank if necessary, upon verbal orders from the manager. The company does not have the right to draw up any papers about this.

The criteria under which a company is considered 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 be necessary to calculate the limit and issue a new order.

Sample order for cash limit for 2016

Companies that set a cash limit for 2016 will find our ready-made sample order for cash limit for 2016.

What must be in the document

All companies have the right to choose for themselves whether to count the cash balance limit from the volume of cash receipts or cash out (paragraph 2, clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014). The selected indicator must be written down in the order. The document should also include the calculation of the limit itself (sample 2).

All divisions that hand over cash proceeds to the bank, and not to the head office, need their own limit (paragraph 4, paragraph 2 of instruction No. 3210-U). Therefore, for those departments that deposit cash to the bank, it is necessary to determine the limit and approve it with a separate order (sample below). When calculating it, it is necessary to take into account the revenue or amount of money deposited for a specific 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"

On approval of the cash balance limit in LLC "Company"

Based on paragraph 2 of the instruction of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U, I order:

1. From June 1, 2016, set a general limit on the cash balance at the cash desk of LLC “Company”, taking into account Separate Division No. 1, in the following amount:

75,000 rub. (RUB 350,000: 14 days × 3 days), where

350,000 rub. - the volume of cash receipts for the billing period from May 12 to May 31, 2016 (including the revenue of LLC “Company” - 300,000 rubles, the revenue of a separate division No. 1 - 50,000 rubles).

3 working days - the period of time between the dates of delivery of excess cash proceeds to the bank,

2. Out of the established cash balance limit of 75,000 rubles, Separate Division No. 1 has the right to keep cash in its cash register in the amount of no more than 5,000 rubles.

3, The cashier of separate division No. 1 is obliged to hand over revenue exceeding the limit of 5,000 rubles every day before 19.00 to the central cash desk of LLC "Company".

4. The cashier of LLC “Company” is obliged to hand over the proceeds to JSCB “Bank No. 1” every day before 20.00.

5. The limit on the cash balance in Separate Division No. 2 is established by a separate order.

6. This order is drawn up in two copies - for LLC "Company" and a separate division No. 1. The chief accountant of LLC "Company" should hand over one copy of the order to the cashier of separate division No. 1 and familiarize him with signature on the second copy.

7. This order comes into force on June 1, 2016 and is valid until the date of issuance of the next order approving the cash limit in the division.

General Director Astakhov I.I. Astakhov

The following have been familiarized with the order:

Chief accountant Sedova M.N. Sedova

Cashier of LLC "Company" Larina L.L. Larina

Unit No. 1 Petrova S.S. Petrova

In the order approving the cash limit for 2016, you only need to write down the period from which it is valid. The company has the right to set a new limit at any time. And if the calculated indicator suits the organization, you can not change the limit for at least several years. If the order has a limited validity period, a new one will need to be issued.

The company calculates the cash balance limit for 2016 taking into account the revenue of divisions, if they themselves do not deposit money with the bank, but transfer it to the company’s cash desk (paragraph 5, article 2 of instruction No. 3210-U). To avoid mistakes, it is worth writing down in the order which offices the company took into account the revenue in calculating the limit.

Companies have the right to decide for themselves which indicators to use to determine the cash limit - the volume of receipts or cash disbursement. To avoid confusion, the order must provide the indicator from which the company calculated the amount of the limitation.

When calculating the cash balance limit at an enterprise, it is worth following a certain procedure. Let's look at what rules apply in 2019.

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Each accountant, if there is a cash register at the enterprise, has to calculate the limit on the cash balance in the cash register. Let us determine what formulas to use in this case, what indicators to take into account when approving the maximum amount.

What do you need to know?

Let's look at the basic information you should know when calculating the cash limit amount. We will also find out what legislative acts regulate this issue.

Basic Concepts

The cash register limit is the maximum allowable amount of cash that can be kept in the cash register. All money that accumulates in the cash register in excess of the established limit must be transferred to the banking institution.

The cash balance limit is set by the management of the enterprise or separate divisions (if there is an open bank account).

The cash register limit cannot be exceeded. You can break this rule only in certain cases:

Exceeding the cash limit is an administrative offense for which a fine is imposed for an official - 4-5 thousand rubles, for an enterprise - 40-50 thousand (according to).

Why is it needed?

Determining the cash balance limit is a mandatory procedure for all accountants. The law states that all businesses must set a limit on the amount of money that can be held in the cash register.

And every organization understands that all daily revenue cannot be kept in the cash register. And for this, the concept of a limit is introduced - the amount that remains in the safes at the end of the working day.

Such money is intended for daily use for expenses. Any amount that exceeds the established limit must be in bank accounts.

The list of companies that must not exceed the approved limits is presented by all organizations and institutions that have a cash register and carry out cash payments.

Individuals with the status of individual entrepreneurs should not be subject to such rules.

Legal basis

Let us indicate which regulatory documents contain the necessary information on establishing a cash limit:

How to calculate the cash limit for 2019?

Typically, businesses review the limit at the beginning of the year. Several factors are taken into account:

volume of cash turnover at the enterprise;
operating hours of a legal entity;
terms and procedure for providing funds to banks;
acceptance of money by servicing banking institutions at the end of the working day or on weekends;
are there separate divisions, etc.

To set the cash limit, the company provides the servicing banking institution with a calculation - a sample of which is available on the Internet.

If an enterprise has several accounts in different banks, then the form is submitted to one of the legal entity’s choice. Once the limit is approved, other banks will be notified.

The calculation should be submitted in 2 copies, which reflect the amount of the limit, as well as the purposes for which the funds in the cash register can be spent.

One form for establishing a cash balance limit is handed over to bank representatives, the second will remain at the enterprise.

When filling out the calculation form, you should first indicate the name of the company, account number and the name of the bank that services the company.
It is worth using indicators for the past 3 months.

All cash received at the cash desk is taken into account, since when conducting checks, all funds received at the cash register are taken into account.

They also establish the costs incurred in the billing period for payment, general business expenses, etc. There are several exceptions - social transfers and employee salaries.

To determine the period for transferring funds to the bank in excess of the limit, the operating hours of the enterprise and the time when the proceeds are deposited are clarified. It also takes into account how far the company is located from the bank.

If it is nearby, then the proceeds are surrendered at the end of the working day. The next day, normal operating conditions will be ensured.

If a banking institution stops working earlier and does not have an evening cash desk, then the proceeds are surrendered the next day. This means that the cash register limit is set within the average daily revenue.

If the company is located far from the bank, then you can donate the proceeds every few days. For such companies, a limit is determined taking into account revenue and delivery date.

If there is no revenue, then the limit is determined by the average consumption per day. Often, organizations prefer to play it safe against unforeseen costs and overestimate these amounts.

The bank does not always prevent this. Then they reflect the purpose where the funds will be spent. The banking institution must give permission to exceed the limit amount.

This will take into account whether there are debts to the budget, extra-budgetary fund, bank and supplier. Information about the established limit amount must be reflected in the constituent documents.

For example, an order is drawn up and signed by the manager. The banking institution that services the enterprise controls cash discipline.

The inspection is carried out every couple of years. If any violation is detected, the tax authority is notified and the company is held accountable.

The director and accountant must understand perfectly what will be considered a violation of the cash limit:

There are several ways to avoid exceeding the cash limit:

We point out that not all enterprises must now determine the limit amount of cash balance in the cash register. This obligation has been lifted for small businesses.

Although, if there is such a desire, such firms themselves can decide to set a limit amount. If a small enterprise still does not set a cash limit, it is necessary to issue an appropriate one.

Otherwise, the inspection structures will understand that there is a zero limit, at which any amount that is in the cash register is already considered above the limit.

Formula applied

The formula for determining the cash balance limit in the cash register is proposed by the Central Bank of the Russian Federation.

The formula does not need to be chosen when calculating, since each is intended for a different purpose:

The first formula looks like this:

For example, it is possible to account for:

The second formula for calculating the cash balance limit in the cash register:
The last indicator can be increased to 14 days if there is no banking institution in the territorial district.

Example of calculating cash balance limit

Example 1

The Candy company set a limit for 2019 based on the indicators of September last year (which is 24 days). During this period, the company received 435 thousand rubles in cash. The proceeds were handed over every 3 days.

The calculation will be like this:

Example 2

The Solnyshko company conducts activities related to wholesale sales (sells sugar). When determining the cash balance limit for 2019 based on the amount of cash expenses, the company is based on the indicators for June - August 2019.

The organization has a five-day working week, and the billing period is 65 working days. (21 days in June, 23 in July, 21 in August).

During this period, the company paid the supplier 900 thousand rubles in cash, which were withdrawn from the accounts every 4 days.

Let's calculate the limit amount:

Example 3

The Zhavoronok company received an income of 4,000,000 rubles in 92 days. The store's working week is 7 days, and cash is transferred to the bank every other day.

Let's substitute the data into the formula:

If the proceeds are given to the bank less often, the limit may be higher. Provided that the proceeds are transferred once every 7 days, the limit amount will be 217 thousand.

Nuances in a new enterprise

It says that the company itself is responsible for limiting and approves a certain amount by issuing an order.

The formulas used in the calculations are also discussed in this regulatory document. But there are no special formulas for a new enterprise.

This means that it is advisable to apply the formula used to determine the limit if the company has no revenue:

When calculating the amount, it is worth using predicted information, with which the limit on the balance of funds in the cash register will be approved. When carrying out activities, it will be possible to make new calculations based on actual data.