21 июня 2019
Sepy / Depositphotos.com
Образовательная организация вправе компенсировать своим научно-педагогическим работникам расходы на оплату дополнительных услуг издательств при публикации статей в рецензируемых печатных изданиях (письмо Минфина России от 29 апреля 2019 г. № 02-05-10/31908).
Такие выплаты сотрудникам не входят в фонд оплаты труда, поэтому могут быть отражены учреждением по виду расходов 112, увязанному с подстатьей 212 «Прочие выплаты» КОСГУ.
Источник: zakonia.ru
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