Holiday accountingin accounting registers is conducted according to schemes unified for all types of labor payments. Let us study the vacation accounting algorithm for small and large firms in more detail.

What accounts are the vacation pay of the main workers?

Vacation payments in any form (for basic, additional vacations - according to the Labor Code of the Russian Federation, corporate - under a collective agreement), as well as compensation for unused vacation are reflected in accounting registers in the same way as payroll for employees using:

1. accounts for displaying costs (used when accounting for vacations situationally):

• 20 - if vacation pay is accrued to an employee in the main production;
• 23 - if vacation pay is assigned to an employee in auxiliary production;
• 08 - if the accrual is made to employees who install (construct) the OS;
• 25 - if the calculation is carried out with production employees, whose salary cannot be taken into account in the cost of certain products;
• 44 - if vacation pay is assigned to a sales employee;
• 26 - if vacation pay is accrued to the management of the company;
• 96 - if vacation pay is accrued from reserves.

2. accounts for accounting for settlements with employees:

• 70 - payroll calculations;
• 50 (51) - payment of vacation pay through the cashier or on a card.

Vacation pay is subject to insurance premiums, and personal income tax is withheld from them, in connection with which accounts are used to record them: 69 and 68.

Download the chart of accounts here.

At the same time, the algorithm for accounting for vacations by enterprises that maintain simplified accounting and those firms (large and medium-sized) that are required to maintain full accounting differs. Let's study the difference in accounting for vacations by such companies.

Vacation pay accrued and issued: postings

Since vacation pay is estimated liabilities (letter of the Ministry of Finance dated 04.06.2011 No. 07-02-06 / 107), organizations that maintain full-fledged accounting form reserves for vacation pay (clause 8 PBU 8/2010). Small businesses have the right to write off vacation expenses immediately as they accrue.

Consider how, when accounting for vacation in practice, entries can be made from these accounts:

Operation	postings
	When accounting for the issue by enterprises maintaining simplified accounting, which are not issuers of publicly placed securities	When accounting for holidays by firms that maintain full accounting
Accrued reserves for vacation pay (monthly)		Dt 20 (23, 25, 26, 44) Kt 96
Vacation pay accrued	Dt 20 (23, 25…) Kt 70
Vacation pay paid	Dt 20 (23, 25…) Kt 69
Withheld personal income tax
Vacation paid	Dt 70 Kt 50 (51)

You can learn more about the specifics of simplified accounting in the article. "Peculiarities of accounting in small enterprises" .

Results

To account for vacation, postings are generated that are similar to accounting for an employee's salary. For debit, vacation pay is displayed as part of the costs, for credit - on the account of settlements with employees on salaries. But if the company is large and makes monthly contributions to the reserve for vacation pay, then the vacation accounting algorithm is different.

Be the first to know about legislative changes in the calculation of vacation with our heading "Vacation and rest time".

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In accounting, do not divide vacation pay between months

If you have a reserve for vacation pay in accounting, then you will write off all the costs of such payments due to it. That is, during the year you take into account only deductions to the reserve in expenses (clauses 8, 21 of PBU 8/2010). And do not include vacation pay in the costs of the month to which they relate. The same applies to insurance contributions to funds accrued from such vacation pay.

In this case, the wiring must be done immediately for the entire amount of vacation pay. Even if the rest time affects several months or falls entirely on the next month. That is, when the employee actually goes on vacation, it does not matter.

Example

Yu. G. Samokhvalov, an employee of the commercial service of Vector LLC, goes on paid leave for 28 calendar days from June 2.

The company's accountant calculated the amount of vacation pay on May 28. Their amount was 38,629.87 rubles. The company is not small. Here are the postings for calculating vacation pay at the expense of the reserve:

- 38,629.87 rubles. - holiday pay was accrued to Samokhvalov at the expense of the reserve;

DEBIT 96 sub-account "Reserve for vacation pay" CREDIT 69
- 11,666.22 rubles. (RUB 38,629.87 × 30.2%) - mandatory insurance contributions from vacation pay were accrued at the expense of the reserve (broken down by contributions);

DEBIT 68 sub-account "Calculations for income tax" CREDIT 09
— RUB 10,059.22 ((RUB 38,629.87 + RUB 11,666.22) × 20%) — the deferred tax asset is partially repaid.

The accountant made these postings for accruing vacation pay on May 28. At the same time, contributions must be transferred to the budget no later than June 16 (transfer from June 15).

You can write off at the expense of the reserve only the amounts for those holidays, the right to which the employee has already earned. Payments accrued for those vacation days that are provided in advance must be reflected without using account 96. The fact is that it is impossible to reserve funds for vacation pay not yet earned by an employee.

This means that such vacation pay should be reflected in the accounting in a general manner (clause 21 of PBU 8/2010):

DEBIT 20 (23, 25, 26, 29, 44 …) CREDIT 70
- employee vacation pay.

Small businesses can make the same entry for any vacation pay. Moreover, it is not necessary to distribute them in the same way depending on the number of vacation days falling on a particular month (letter of the Ministry of Finance of Russia dated December 24, 2004 No. 03-03-01-04 / 1/190).

But the question remains: what entries to make if the company creates a reserve, but the employee earned only part of the vacation, and uses the other in advance? In such a situation, vacation pay should be divided into two parts. Write off one at the expense of the reserve, and reflect the second in the general order.

Example

An employee of CJSC "Smena" Tikhonov V.V. goes on vacation from June 16 for 28 calendar days. As of May 31, he earned 14 days of vacation, for which the accountant reserved funds. The company is not small. The amount of vacation pay amounted to 33,529.82 rubles. This means that half of the vacation pay must be accrued at the expense of the reserve, and the other half must be included in current expenses:

DEBIT 96 sub-account "Reserve for vacation pay" CREDIT 70
- 16,764.91 rubles. (33,529.82 rubles: 2) - Tikhonov's vacation pay was accrued from the reserve;

DEBIT 20 CREDIT 70
- 16,764.91 rubles. - the second part of vacation pay is accrued.

Simultaneously with the payment of vacation pay, accrue personal income tax

When paying personal income tax on vacation pay, the following rule applies. The date of actual receipt of income is the day of its actual payment. So, at the same time, you need to accrue personal income tax. And you can transfer it to the budget before the end of the month.

Example

Let's continue example 1. Samokhvalov has no rights to personal income tax deductions. The tax amount was:
RUB 38,629.87 × 13% = 5022 rubles.

This means that the employee will receive 33,607.87 rubles in his hands. (38 629.87 - 5022).

The company's accountant accrued vacation pay, transferred it to the employee, as well as personal income tax to the budget in one day. That is, in addition to the postings in example 1 on the same day, that is, May 28, he made two more:

DEBIT 70 CREDIT 51
- 33,607.87 rubles. - vacation pay was transferred to Samokhvalov;

— 5022 rub. - Withheld personal income tax.

At the end of the month, personal income tax is transferred to the budget:

— 5022 rub. - VAT paid.

Write off allowance payments at the expense of the reserve, but not always

An employee may be entitled to additional paid leave. You need to reflect such vacation pay according to the same rules that we described above. But two points must be taken into account.

First, it is safer not to take into account the cost of additional vacation pay that is not provided for in the legislation when calculating income tax. This is prohibited (clause 24, article 270 of the Tax Code of the Russian Federation). This means that you will have to calculate and reflect the permanent tax liability (PNO). But only on holidays. Contributions from them can be taken into account in any case, and no differences will arise.

Secondly, additional leave may be due to employees in connection with the occurrence of a certain event, such as a wedding or the birth of a child. In this case, you need to reflect vacation pay without using a reserve, but according to ordinary expense accounts. After all, it is impossible to predict such events in advance, and, as a result, it will not work to reserve funds for them.

Example

An employee of CJSC Mir, SD Konovalov, had a son in June. In this regard, he was granted paid leave for three days, from 9 to 11 June, in accordance with the internal staff regulation. The amount of vacation pay amounted to 7947.12 rubles.

Insurance contributions from this amount amounted to 2400.03 rubles, and personal income tax - 1033 rubles. Konovalov received 6,914.12 rubles in his hands. (7947.12 - 1033). In addition, since the company is not a small company, the accountant also accrued a permanent tax liability of 1,589.42 rubles. (7947.12 rubles × 20%).

Vacation pay statements:

DEBIT 44 CREDIT 70
- 7947.12 rubles. - holiday pay was accrued to Konovalov;

DEBIT 44 CREDIT 69
- 2400.03 rubles. - accrued insurance premiums from vacation pay (broken down by contributions);

DEBIT 99 CREDIT 68 sub-account "Calculations for income tax"
- 1589.42 rubles. - a permanent tax liability has been accrued;

DEBIT 70 CREDIT 51
- 6914.12 rubles. - vacation pay is listed;

DEBIT 70 CREDIT 68 sub-account "Calculations for personal income tax"
- 1033 rubles. - withheld personal income tax;

DEBIT 68 subaccount "Calculations for personal income tax" CREDIT 51
- 1033 rubles. - VAT paid.

Include financial assistance for vacation in other expenses

One-time incentives or material assistance for vacation at the expense of the company are other expenses. Therefore, in the account you need to make the following entry:

DEBIT 91 sub-account "Other expenses" CREDIT 73
- accrued financial assistance to the employee for vacation.

There is no reason to use account 84 “Retained earnings (uncovered loss)” in this case. The same conclusion follows from the letter of the Ministry of Finance of Russia dated October 20, 2011 No. 07-02-06 / 204.

In case of early termination of the posting holiday, reverse

If an employee was called to work ahead of time, then the vacation pay that you accrued to him earlier must be recalculated.

The calculation procedure is as follows. From the total amount of vacation pay, you should subtract vacation pay that falls on the days that the employee did not have time to take time off. Of course, for those days that the employee worked instead of vacation, he needs to accrue the usual salary.

In accounting, cancel overpaid vacation pay (letter of the Ministry of Finance of Russia dated October 20, 2004 No. 07-05-13 / 10). Make corrections in the month in which the employee was recalled from vacation.

Example

E.V. Ivanova, an employee of Smena LLC, was granted another paid leave for 28 calendar days starting from May 26.

DEBIT 26 CREDIT 70
— RUB 28,311.08 - Ivanova's vacation pay was accrued.

On June 16, the employee was recalled from vacation. That is, she did not walk for eight calendar days (taking into account the fact that the holiday on June 12 is not included in the number of vacation days). On the same day, the accountant reversed part of Ivanova's accrued vacation pay:

DEBIT 26 CREDIT 70
- 8088.88 rubles. (RUB 28,311.08 : 28 days × 8 days) - overcharged vacation pay has been reversed.

In the same way, you need to reverse contributions and personal income tax from this amount. Accordingly, for the period from June 16, the employee is entitled to a regular salary.

Later, when the employee decides to use the remaining vacation days, the average earnings for their payment will need to be recalculated.

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24. Features of the calculation of benefits for temporary disability, child care and pregnancy and childbirth.

The most common benefits paid out of the Social Insurance Fund include:

1. sick leave

2. Benefits for citizens with children

The amount of temporary disability benefits depending on the length of service of the employee:

- 60% of the average daily earnings - for employees with a continuous experience of less than 5 years;

- 80% of the average daily earnings - for employees with continuous experience from 5 to 8 years;

- 100% of the average daily earnings - for employees with continuous experience of more than 8 years.

Calculated: *number of sick days.

The maternity benefit is paid in total for the entire period of maternity leave of 70 (in case of multiple pregnancy - 84) calendar days before delivery and 70 (in case of complicated birth - 86, in case of birth of two or more children - 110) calendar days after childbirth. *number of sick days

The maximum value of the base for calculating contributions from the FSS: for 2013-568000 rubles, for 2012-512000 rubles, for 2011-463000 rubles

26. Synthetic accounting of wages

Synthetic accounting of settlements with personnel for wages for all types of wages, bonuses, benefits, pensions for working pensioners and other payments, as well as for the payment of income on shares and other securities of this organization is carried out on account 70 “Settlements with personnel for wages” .

The operation for the accrual and distribution of wages, included in the costs of production and distribution, is made out by the following accounting entry:

Dt 20 "Main production" (wages of production workers); Dt 23 "Auxiliary industries" (remuneration for workers of auxiliary industries); Dt 25 "General production costs" (remuneration of shop personnel);

Dt 26 "General expenses" (remuneration of administration staff);

Dt 29 “Service industries and farms” (remuneration of workers in service industries and farms);

Kt 70 “Settlements with personnel for wages” (for the entire amount of accrued wages).

Calculation of wages for operations related to the procurement and acquisition of inventories, equipment for installation and the implementation of capital investments, reflect, Dt 07, 08, 10 Kt 70.

Temporary disability benefits and other payments at the expense of social insurance bodies are reflected according to Dt 69 “Calculations for social insurance and security”, Kt 70.

The accrued amounts of bonuses, material assistance, allowances, remuneration for work performed at the expense of special-purpose financing and in the process of obtaining non-operating or operating income reflect

Dt 91 “Other income and expenses”, 84 “Retained earnings (uncovered loss)”, 86 “Target financing” Kt 70 “Settlements with personnel for wages”.

The issuance of the amounts of wages and benefits is made out by the following accounting entry:

Dt 70 “Settlements with personnel for wages”

Kt 50 "Cashier".

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Penalty for violation

There are a number of penalties for violators of this rule. Namely:

1. All officials of the organization can be fined in the amount of 1000 rubles. up to 5000 r. But in the first case, they can only be given a warning.
2. If we are talking about entrepreneurs, then there is a fine in the range of 1000 rubles. up to 5000 r.
3. The organization itself is fined. Its amount varies from 30 thousand rubles. up to 50 thousand rubles

If the employer allows a repeated violation, then the punishment becomes tougher. Namely:

1. For all officials who are responsible for this payment, a fine is imposed in the range of 10 to 20 thousand rubles, employees may be disqualified for a period of 1 to 3 years.
2. Individual entrepreneurs are fined in the range of 10-20 thousand rubles.
3. Well, organizations receive a fine in the amount of 50-70 thousand rubles.

In addition, an employee who, for some reason, was not paid vacation pay on time, may demand that this vacation be postponed to another time of the year. But there are situations in which the employee cannot go to rest. Although he has already been paid money for it. In this case, the accountant must make a recall from the vacation.

Postings in accounting

The display of transactions in accounting depends on whether the organization has created a certain reserve for making these payments or not.

At the same time, all organizations are required to create a reserve. As an exception, there may be enterprises that are not issuers of securities that are placed publicly.

At enterprises that have created such a reserve of funds, in accounting these payments are written off at the expense of this reserve.

Well, if the latter is not created, then the amount of vacation pay is related to current costs.

It looks like this: debit 20 / credit 70 - charge and DB 70 / Kd 50 - payment.

This accounting procedure is regulated by the instructions for the chart of accounts.

As you can see, first vacation pay is accrued, and then a posting is created for their payment.

In the case when the reserve is created, the amount of vacation pay that is accrued is not taken into account in the expenses of the current month. But it is necessary to display the accrual of vacation pay and insurance premiums.

It looks like this:

1. Db 96 subaccount / Kd 70 - this is how vacation pay is calculated at the expense of reserve funds.
2. Db 96 subaccount / KD 69 subaccount - all mandatory contributions are accrued, which must be paid along with vacation pay. You just need to select a separate type 69 subaccount and create a posting for each installment. The latter should be the same as payments.
3. Db 70 / Kd 50 - vacation pay is paid.

Rolling leave payments

Often, accountants have a question about how to correctly display the accrual and payment of funds if the vacation is paid at the expense of the reserve and if the vacation passes from one month to another. In this case, you need to write off the entire amount of vacation pay to the account of the previously created reserve. And in this case, it does not matter that the vacation passes from one month to another.

If we talk about what a reserve is and how it is displayed in the accounting department of an enterprise, then it must be said that this is a virtual amount, which includes vacation pay for all employees. That is, if at one moment all the staff went on vacation, that is how much money would have to be paid. This number of funds should be kept in reserve. This amount includes all mandatory contributions. At the same time, when an employee receives his vacation pay, part of the obligations is repaid.

From all this, we can conclude that it does not matter at all whether the vacation is transitional or not. All the same, the repayment of obligations and the accrual of vacation pay will occur. At least 3 days before the start of the period when the employee goes on vacation.

After the accountant accrues and pays vacation pay, he must control the write-off of a certain amount of the reserve. It is very important.

An exception can only be a situation when there are not enough funds in the reserve to deduct this amount.

It should be remembered that the reserve can only be used within the reserved amount of money. If the latter is less than the amount of vacation pay that must be paid in a given month, then the following entry should be made: DB 20 / Kd 70.

Calculation of vacation pay for an employee

Today, there are a number of online calculators that help you quickly calculate vacation pay for each individual employee. But any accountant should be able to do it manually. Below are a few examples to help you understand the most common situations.

1. If the employee's length of service at this enterprise is more than a year, then all 12 previous months are used as the billing period.
2. For the category of employees who have been at the enterprise for less than a month, all the days that the person has worked should be used as the billing period. In this case, the last date will be the final date of the previous calendar month.
3. In both cases, the days when the person was on sick leave, on vacation or on a business trip are removed from the calculation. That is, when the average salary was maintained for him.
4. If, for example, the employee did not work the entire previous year, then the previous 12 months are taken into account in the calculation of vacation pay.

Of course, there may be other situations in which an accountant may need advice. In this case, you can re-read the relevant provision and instructions. For convenience, you can use a special calculator program designed for accountants who charge funds.

Vacation pay payments

When calculating vacation pay, all types of payments accrued to the employee are taken into account. It could be:

• salary;
• premium;
• bonuses;
• allowances and more.

In addition, the source of these allowances does not really matter.

The only thing that is not taken into account when calculating vacation pay is social benefits. For example, an enterprise can issue funds to pay for transportation costs, food, uniforms, and other things. Such money is not taken into account when calculating vacation pay.

Also, from the calculation, it is necessary to exclude payments that the employee received when he was on any type of vacation, on sick leave or on a business trip.

At the same time, various salary bonuses are included in the amount of vacation pay, even those that were one-time.

And in turn, vacation pay will also be included in the calculation of sick leave and business trips. The amount of funds paid affects the average daily earnings for the last 12 months.

Each accountant, as well as another responsible person, must remember that the procedure for calculating and paying vacation pay is strictly controlled by the state.

During any inspection by the relevant authorities, violations can be detected, and then a considerable fine will have to be paid. And sometimes pay with their position.

Therefore, in order to exclude such undesirable situations, it is better not to violate the current law and find out in advance exactly how vacation pay is calculated and paid.

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When calculating income tax expenses are taken into account (clause 7 of article 255, clause 1 of clause 1 of article 264 of the Tax Code of the Russian Federation):

• holiday pay (including personal income tax);
• vacation pay insurance premiums.

Vacation pay is taken into account in the expenses of the current period only to the extent that is accrued for vacation days falling on this period (Letters of the Ministry of Finance dated 09.06. 356). Let's say an organization that reports on income tax on a quarterly basis provides an employee with vacation from June 24 to July 21 and pays vacation pay in the amount of 40,000 rubles. The amount of vacation pay will be taken into account in expenses as follows:

• in the second quarter - 10,000 rubles. (40,000 rubles / 28 days x 7 days);
• in the third quarter - 30,000 rubles. (40,000 rubles / 28 days x 21 days).

Contributions accrued on vacation pay are taken into account in expenses on the date of their accrual, regardless of the periods for which the vacation falls (clause 1, clause 7, article 272 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance of 06/09/2014 N 03-03-РЗ / 27643 , dated December 23, 2010 N 03-03-06/1/804).
If you create a reserve for vacation pay, vacation pay and insurance premiums accrued on them are not taken into account in expenses (clause 2 of the Letter of the Ministry of Finance of 04/01/2013 N 03-03-06 / 2/10401).
When calculating tax STS with the object "income minus expenses" expenses are taken into account (clauses 6, 7, clause 1, clause 2, article 346.16, clauses 1, 3, clause 2, article 346.17 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of November 24, 2009 N 03-11-06 / 2/246 ):

• vacation pay (excluding personal income tax) - on the date of payment to the employee;
• Personal income tax from vacation pay - on the date of transfer to the budget;
• insurance premiums accrued on vacation pay - as of the date of transfer to the budget of the PFR, FSS or FFOMS.

When calculating tax USN with the object "income" accrued on vacation insurance premiums reduce the amount of the advance payment and tax under the simplified tax system for the period in which the contributions are transferred to the budget of the PFR, FSS or FFOMS (clause 1, clause 3.1, article 346.21 of the Tax Code of the Russian Federation).
When calculating UTII accrued on vacation insurance premiums reduce the amount of tax for the quarter in which the contributions are transferred to the budget of the PFR, FSS or FFOMS (clause 1 clause 2 article 346.32 of the Tax Code of the Russian Federation).
In accounting The accrual and payment of vacation pay is reflected as follows:

If you create a reserve for vacation pay, vacation pay and insurance premiums accrued on their amount are accrued at the expense of the reserve. If the reserve is insufficient, it is not necessary to accrue vacation pay on the debit of account 97 “Deferred expenses”. In such cases, vacation pay is accrued in the same way as in a situation where the reserve was not created at all, i.e. on the debit of cost accounting accounts (20, 25, 26, etc.).

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Naturally, if we are talking about holidays without pay, the question of accounting records does not arise. After all, there is no posting without an amount, and since there are no accruals for a vacation, then the posting is not formed.

Therefore, in our material, we mean paid holidays.

Despite the fact that payment for vacation time is not wages from the point of view of the Labor Code of the Russian Federation, the accounting procedure for such payments is similar to accounting for wages (Article 129 of the Labor Code of the Russian Federation, Order of the Ministry of Finance of October 31, 2000 No. 94n).

To account for settlements on vacation pay, a synthetic account 70 “Settlements with personnel for wages” is used.

The credit of this account reflects, among other things, the amounts of vacation pay accrued to employees in correspondence with the accounts for accounting for production costs (sales expenses) and other sources

From what sources vacation pay is accrued depends not only on the specifics of the organization’s activities, the features of its accounting policy, but also on whether a reserve for future expenses was created to pay vacation pay.

Indeed, if vacation pay is accrued at the expense of the organization's current expenses, the accounting entries will be as follows:

The debited account changes if vacation and insurance premiums are accrued from them at the expense of the reserve.

Here are the postings for estimated liabilities for vacations when using the reserve funds:

And the accrual of the reserve is made as follows:

Debit of accounts 20, 26, 44, etc. - Credit of account 96

Compensation for leave upon dismissal: postings

Accounting for vacation pay does not depend on what is paid: vacation pay to an employee or compensation for vacation upon dismissal of an employee.

Compensation for unused vacation in the postings is reflected in the same way as accrual of vacation pay:

Debit of accounts 20, 26, 44, 96, etc. - Credit of account 70

Accordingly, the accrual of insurance premiums from vacation compensation is shown in the same way as for vacation pay:

Debit of accounts 20, 26, 44, 96, etc. - Credit of account 69

Vacation pay and deduction for unworked vacation days: postings

The payment of vacation pay is reflected in the same way as the payment of wages:

Debit of account 70 - Credit of accounts 50 "Cashier", 51 "Settlement accounts"

If, upon dismissal, it turns out that the vacation days used exceed those due to the employee at the time of termination of the employment relationship, the overpaid amount of vacation pay is subject to deduction, taking into account the restrictions on deductions from wages established by the Labor Code of the Russian Federation.

And the accounting entries when withholding excess vacation pay will be with the sign "-":

Debit of accounts 20, 26, 44, etc. - Credit of account 70 STORNO

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24. Features of the calculation of benefits for temporary disability, child care and pregnancy and childbirth.

The most common benefits paid out of the Social Insurance Fund include:

1. sick leave

2. Benefits for citizens with children

The amount of temporary disability benefits depending on the length of service of the employee:

- 60% of the average daily earnings - for employees with a continuous experience of less than 5 years;

- 80% of the average daily earnings - for employees with continuous experience from 5 to 8 years;

- 100% of the average daily earnings - for employees with continuous experience of more than 8 years.

Calculated: *number of sick days.

The maternity benefit is paid in total for the entire period of maternity leave of 70 (in case of multiple pregnancy - 84) calendar days before delivery and 70 (in case of complicated birth - 86, in case of birth of two or more children - 110) calendar days after childbirth. *number of sick days

The maximum value of the base for calculating contributions from the FSS: for 2013-568000 rubles, for 2012-512000 rubles, for 2011-463000 rubles

26. Synthetic accounting of wages

Synthetic accounting of settlements with personnel for wages for all types of wages, bonuses, benefits, pensions for working pensioners and other payments, as well as for the payment of income on shares and other securities of this organization is carried out on account 70 “Settlements with personnel for wages” .

The operation for the accrual and distribution of wages, included in the costs of production and distribution, is made out by the following accounting entry:

Dt 20 "Main production" (wages of production workers); Dt 23 "Auxiliary industries" (remuneration for workers of auxiliary industries); Dt 25 "General production costs" (remuneration of shop personnel);

Dt 26 "General expenses" (remuneration of administration staff);

Dt 29 “Service industries and farms” (remuneration of workers in service industries and farms);

Kt 70 “Settlements with personnel for wages” (for the entire amount of accrued wages).

Calculation of wages for operations related to the procurement and acquisition of inventories, equipment for installation and the implementation of capital investments, reflect, Dt 07, 08, 10 Kt 70.

Temporary disability benefits and other payments at the expense of social insurance bodies are reflected according to Dt 69 “Calculations for social insurance and security”, Kt 70.

The accrued amounts of bonuses, material assistance, allowances, remuneration for work performed at the expense of special-purpose financing and in the process of obtaining non-operating or operating income reflect

Dt 91 “Other income and expenses”, 84 “Retained earnings (uncovered loss)”, 86 “Target financing” Kt 70 “Settlements with personnel for wages”.

The issuance of the amounts of wages and benefits is made out by the following accounting entry:

Dt 70 “Settlements with personnel for wages”

Kt 50 "Cashier".

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Liability for late payment of vacation pay

Attention: non-compliance with the deadline for paying vacation pay can be regarded as a violation of the requirements of labor legislation. For this violation, the labor inspectorate may fine the organization or its officials.

Responsibility is as follows:

• for officials of the organization (for example, the head) - a warning or a fine from 1000 to 5000 rubles;

• for entrepreneurs - a fine from 1000 to 5000 rubles;

• for an organization - a fine from 30,000 to 50,000 rubles.

Repeated violation entails:

• for officials of the organization (for example, the head) - a fine from 10,000 to 20,000 rubles. or disqualification for a period of one to three years);

• for entrepreneurs - a fine from 10,000 to 20,000 rubles;

• for an organization - a fine from 50,000 to 70,000 rubles.

Such liability measures are established in Parts 1 and 4 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation.

An employee who was not paid vacation pay in a timely manner may demand that the annual leave be postponed to another time (part 2 of article 124 of the Labor Code of the Russian Federation, clause 2 of the ruling of the Constitutional Court of the Russian Federation dated June 23, 2005 No. 230-O).

If vacation pay is calculated and paid, and the employee cannot go on vacation due to an emergency at work, issue a vacation recall (part 2 of article 125 of the Labor Code of the Russian Federation).

The procedure for reflecting vacation pay in accounting depends on whether the organization creates a reserve for vacation pay or not.

Vacation allowance

Since 2011, organizations are required to create a reserve for vacation pay in accounting, since the upcoming expenses for paying vacation pay are recognized as an estimated liability (clause 8 of PBU 8/2010, letter of the Ministry of Finance of Russia dated June 14, 2011 No. 07-02-06 / 107). Accordingly, all vacation pay (including rolling leave) is written off in accounting at the expense of the created reserve. The only exception is for small businesses provided that they are not issuers of publicly placed securities (clause 3 PBU 8/2010). Such enterprises have the right not to create a reserve for vacation pay and to attribute vacation pay directly to current cost accounts.

Accounting: no reserve is created

If the reserve is not created in accounting, then reflect the accrual and payment of vacation pay as follows:

- holiday pay is accrued.

Debit 70 Credit 50 (51)

- holiday pay is paid.

This procedure follows from the Instructions for the chart of accounts (account 70).

Do similar postings if the vacation is rolling (that is, it starts in one month and ends in another). At the same time, the accountant does not have to distribute vacation pay by month.

This is explained as follows.

Since 2011, the costs incurred by the organization in the reporting period, but related to the following reporting periods, may not be reflected in the balance sheet as deferred expenses (in a separate line). They are shown in the balance sheet in accordance with the conditions for the recognition of assets established by regulatory legal acts on accounting. And they are subject to write-off in the manner established for writing off the value of assets of this type.

Such rules are established by paragraph 65 of the Regulation on accounting, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.

In this regard, account 97 “Deferred expenses” is not used in all cases in which it was previously used. This account can be used provided that the corresponding amounts are expressly named as deferred expenses in the current accounting regulations. Or the amounts are taken into account on account 97 if they meet the following criteria:

• the organization incurred costs, while the counterparty did not have counter obligations to it (otherwise, receivables are recognized, not expenses);

• these expenses do not form the cost of tangible or intangible assets;

• expenses cause receipt of income during several reporting periods.

Vacation pay accrued in the current month for the next month does not apply to deferred expenses, since such expenses do not cause income in several reporting periods (clause 19 of PBU 10/99) and affect the financial result of the very period in which they were made . Consequently, in accounting, vacation pay does not need to be distributed between the months in which the vacation fell, that is, they should be taken into account at a time upon accrual.

An example of the reflection in accounting of accrual of vacation pay. Vacation starts in one month and ends in another. The organization is a small business entity, does not create a reserve for vacation pay

In June 2015, the manager of Hermes Trading Company LLC A.S. Kondratiev was given basic paid leave. Vacation duration - 28 calendar days: from June 16 to July 13, 2015. Vacation pay was paid to the employee on June 11, 2015.

The accountant accrued vacation pay in the amount of:

including:

• for June:
  
• for July:
  

In June 2015:

Debit 44 Credit 70
- 28,672 rubles. - accrued holiday pay Kondratiev for June and July.

Accounting: a reserve is being created

If the organization creates a reserve for vacation pay, then do not include the accrued vacation pay in the expenses of the current month. The accrual of vacation pay and contributions for compulsory insurance in accounting reflect the postings:

- accrued vacation pay at the expense of the reserve;

Debit 96 subaccount "Reserve for vacation pay" Credit 69 subaccount "Settlements with the Pension Fund for the insurance part of the labor pension"

– pension contributions were accrued at the expense of the reserve to finance the insurance part of the labor pension from vacation pay;

Debit 96 sub-account "Reserve for vacation pay" Credit 69 sub-account "Settlements with the FSS on social insurance contributions"

- social insurance contributions from vacation pay are accrued at the expense of the reserve;

Debit 96 subaccount "Reserve for vacation pay" Credit 69 subaccount "Settlements with FFOMS"

- accrued from the reserve contributions for medical insurance in the FFOMS of Russia from vacation pay;

Debit 96 sub-account "Reserve for vacation pay" Credit 69 sub-account "Settlements with the FSS on contributions for insurance against accidents and occupational diseases"

– accrued from the reserve premiums for insurance against accidents and occupational diseases from vacation pay.

Record vacation pay by posting:

Debit 70 Credit 50 (51)

- holiday pay is paid.

This procedure follows from the Instructions for the chart of accounts (accounts 70 and 96).

Vacation pay for rolling leave

Situation: how to reflect the accrual of vacation pay at the expense of the reserve during rolling leave in accounting (starts in one month and ends in another)?

The full amount of accrued vacation pay must be written off at the expense of the amounts of the previously created reserve. The fact that the vacation is rolling from one month to another does not matter.

The reserve for vacation pay is an estimated liability (clause 5 PBU 8/2010). It is reflected in accounting at the reporting date. Its value represents the “virtual” debt of the organization if it had to accrue and pay vacation pay to all employees at once. This debt includes both the vacation pay itself and the amount of taxes and contributions that must be paid from them to the budget.

This procedure for creating an estimated liability is provided for in paragraph 15 of PBU 8/2010.

At the time of payment of vacation pay to the employee, part of the estimated liability will be repaid. According to the rules of labor legislation, vacation pay is paid to an employee no later than three days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation). Therefore, regardless of whether the vacation is rolling from month to month or not, the estimated liability is fully repaid when vacation pay is paid. This means that when accruing vacation pay to a specific employee, the previously created reserve must be reduced by their full amount. It is not necessary to split the vacation into parts in order to write off the obligation in installments corresponding to the number of vacation days in each month.

This follows from the provisions of paragraphs 5 and 21 of PBU 8/2010. An exception is the situation when the amount of the reserve turned out to be insufficient to write off accrued vacation pay at its expense.

An example of the reflection in accounting of the accrual of vacation pay at the expense of the created reserve for vacation pay. Vacation starts in one month and ends in another

In June 2015, the manager of Hermes Trading Company LLC A.S. Kondratiev was given basic paid leave. Vacation duration - 28 calendar days - from June 16 to July 13, 2015. Vacation pay was paid to the employee on June 11, 2015.

For the billing period - from June 1, 2014 to May 31, 2015 - Kondratiev received a salary in the amount of 360,000 rubles. The billing period has been fully completed.

Kondratiev's average daily earnings were:
360 000 rub. : 12 months : 29.3 days/month = 1024 rubles / day

The total amount of vacation pay is:
1024 rubles/day × 28 days = 28,672 rubles.

Including:

• for June:
  1024 rubles/day × 15 days = 15,360 rubles;
• for July:
  1024 rubles/day × 13 days = 13,312 rubles.

The accountant of the organization reflected the accrual of vacation pay in the accounting with the following entries.

In June:

Debit 96 subaccount "Reserve for vacation pay" Credit 70
- 28,672 rubles. - holiday pay was accrued to Kondratiev for June-July.

Vacation pay exceeded the amount of the reserve

You can use the reserve only within the limits of the reserved amounts.

If in the reporting period the actual expenses for the payment of vacation pay are greater than the amount of the created reserve for the payment of vacation pay for this employee, the amount of the excess must be reflected in the general order:

Debit 20 (23, 25, 26, 29, 44…) Credit 70

- the amount of vacation pay is reflected in the part exceeding the amount of the created reserve.

This procedure follows from paragraph 21 of PBU 8/2010.

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In accounting, do not divide vacation pay between months

If you have a reserve for vacation pay in accounting, then you will write off all the costs of such payments due to it. That is, during the year you take into account only deductions to the reserve in expenses (clause 8, 21 PBU 8/2010). And do not include vacation pay in the costs of the month to which they relate. The same applies to insurance contributions to funds accrued from such vacation pay.

In this case, the wiring must be done immediately for the entire amount of vacation pay. Even if the rest time affects several months or falls entirely on the next month. That is, when the employee actually goes on vacation, it does not matter.

You can write off at the expense of the reserve only the amounts for those holidays, the right to which the employee has already earned. Payments accrued for those vacation days that are provided in advance must be reflected without using account 96. The fact is that it is impossible to reserve funds for vacation pay not yet earned by an employee.

This means that such vacation pay should be reflected in the accounting in a general manner (clause 21 of PBU 8/2010):

DEBIT 20 (23, 25, 26, 29, 44 …) CREDIT 70
- employee vacation pay.

Small businesses can make the same entry for any vacation pay. Moreover, it is not necessary to distribute them in the same way depending on the number of vacation days falling on a particular month (letter of the Ministry of Finance of Russia dated December 24, 2004 No. 03-03-01-04 / 1/190).

But the question remains: what entries to make if the company creates a reserve, but the employee earned only part of the vacation, and uses the other in advance? In such a situation, vacation pay should be divided into two parts. Write off one at the expense of the reserve, and reflect the second in the general order.

Simultaneously with the payment of vacation pay, accrue personal income tax

When paying personal income tax on vacation pay, the following rule applies. The date of actual receipt of income is the day of its actual payment. This means that at the same moment you need to accrue personal income tax and transfer it to the budget. Or the next day, if you paid the money from the cash register. An important detail The date of receipt of income in the form of vacation pay is the day of their actual payment. This means that on the same day you need to withhold and transfer personal income tax.

The explanation is this: vacation pay is not included in wages. The Ministry of Finance of Russia has been insisting on this for a long time (letter dated June 6, 2012 No. 03-04-08 / 8-139). Therefore, personal income tax must be transferred immediately after you issue vacation pay to an employee. Even if, for example, the entire vacation falls on the next month. This approach is also supported by judges (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 7, 2012 No. 11709/11).

Determine the amount of vacation pay using the payroll calculator

Write off payments for additional holidays at the expense of the reserve, but not always

An employee may be entitled to additional paid leave. You need to reflect such vacation pay according to the same rules that we described above. But two points must be taken into account.

First, it is safer not to take into account the cost of additional vacation pay that is not provided for in the legislation when calculating income tax. This is prohibited (clause 24, article 270 of the Tax Code of the Russian Federation). This means that you will have to calculate and reflect the permanent tax liability (PNO). But only on holidays. Contributions from them can be taken into account in any case, and no differences will arise.

Secondly, additional leave may be due to employees in connection with the occurrence of a certain event, such as a wedding or the birth of a child. In this case, you need to reflect vacation pay without using a reserve, but according to ordinary expense accounts. After all, it is impossible to predict such events in advance, and, as a result, it will not work to reserve funds for them.

Include financial assistance for vacation in other expenses

One-time incentives or material assistance for vacation at the expense of the company are other expenses. Therefore, in the account you need to make the following entry:

DEBIT 91 sub-account "Other expenses" CREDIT 73
- accrued financial assistance to the employee for vacation.

There is no reason to use account 84 “Retained earnings (uncovered loss)” in this case. The same conclusion follows from the letter of the Ministry of Finance of Russia dated October 20, 2011 No. 07-02-06 / 204.

In case of early termination of the posting holiday, reverse

If an employee was called to work ahead of time, then the vacation pay that you accrued to him earlier must be recalculated.

The calculation procedure is as follows. From the total amount of vacation pay, you should subtract vacation pay that falls on the days that the employee did not have time to take time off. Of course, for those days that the employee worked instead of vacation, he needs to accrue the usual salary.

In accounting, cancel overpaid vacation pay (letter of the Ministry of Finance of Russia dated October 20, 2004 No. 07-05-13 / 10). Make corrections in the month in which the employee was recalled from vacation.

Later, when the employee decides to use the remaining vacation days, the average earnings for their payment will need to be recalculated.

The main thing to remember

1 An entry in the account must be made immediately for the entire amount of vacation pay. Even if the rest time affects several months or falls entirely on the next month.

2 Personal income tax must be transferred as soon as the company issues vacation pay to the employee. Even if the vacation falls next month.

3 If you have recalled an employee from vacation, then cancel the excessively accrued vacation pay.

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The procedure for paying vacation is regulated by the norms of Ch. 19 of the Labor Code of the Russian Federation. Vacation- this is the period of time during which the employee is released from the performance of labor duties and which he can use at his discretion. For rest, employees may be granted basic or additional holidays, as well as holidays without pay. The main annual leave (Article 114 of the Labor Code of the Russian Federation) is provided with the preservation of the place of work (position) and average earnings. Let's take a look at the nuances.

The duration of the annual basic paid leave is 28 calendar days(including part-time workers and part-time workers). Extended basic leave (more than 28 calendar days) is provided in cases provided for by the Labor Code of the Russian Federation and other federal laws.
For employees with whom an employment contract has been concluded for a period of up to two months, the duration of the vacation is calculated at the rate of two days per month of work. This leave calculation is also used for seasonal workers. When calculating periods of work giving the right to proportional leave or to compensation for leave upon dismissal, surpluses of less than half a month are excluded from the calculation, and surpluses of more than half a month are rounded up to the nearest full month.
According to Art. 116 of the Labor Code of the Russian Federation the right to additional leave have the following categories of workers:
- workers employed in work with harmful and (or) dangerous working conditions, - in underground mining and open pit mining in open pits and quarries, in zones of radioactive contamination, in other jobs associated with adverse effects on human health of harmful physical, chemical , biological and other factors;
- employees with a special nature of work;
- workers with irregular working hours;
— workers working in the regions of the Far North and areas equivalent to them;
- in other cases stipulated by federal laws.
Thus, the reflection in the accounting of the main and additional holidays coincides only if the additional holiday is granted in accordance with the norms of Art. 116 of the Labor Code of the Russian Federation. In other cases, additional leave is paid at the expense of the organization's profits.

Example. The main production worker was granted an annual paid leave of 28 calendar days from June 10 to July 7, 2011. Since the vacation falls on a holiday (June 12), the vacation is extended until July 8 inclusive. The entire period has been fully completed. The amount of accrued wages amounted to 180,000 rubles. Calculate the amount of payment for the time spent on vacation:
1. Determine the average daily earnings of an employee:
RUB 180,000 / 12 months / 29.4 days = 510.20 rubles.
2. Determine the amount of vacation pay:
RUB 510.20 x 28 days = 14,285.60 rubles.
Debit 20 Credit 70
— RUB 14,285.60 - on the amount of vacation pay accrued to the worker of the main production.

According to the same principle, accrual of vacation pay for employees employed in other areas will be reflected in the accounting accounts.
In the previous example, the procedure for calculating vacation pay and reflecting it in the accounts is considered if the worker has worked the period completely. If billing period not completed, then the calculation scheme itself will be changed, and the procedure for reflecting this operation in the accounting accounts will remain unchanged.

Example. The chief accountant of the organization was granted an annual paid leave of 28 calendar days from July 5 to August 1, 2011 inclusive. In the billing period, he was credited with 161,200 rubles. At the same time, the billing period was not fully worked out, namely, 3 days out of 21 were worked out in October, 21 days out of 23 in December, and 13 days out of 19 in February.
Thus, it turns out that 9 months of the specified billing period have been fully worked out, the remaining three have not been fully worked out for some reason.
1. Determine the number of calendar days in partial months:
October 2010: 29.4 days / 31 days x 3 days = 2.8 days;
December 2010: 29.4 days / 31 days x 21 days = 19.9 days;
February 2011: 29.4 days / 28 days x 13 days = 13.6 days
2. We determine the average daily earnings for vacation pay:
RUB 161,200 / ((29.4 days x 9 months) + 2.8 days + 19.9 days + 13.6 days) = 161,200 rubles / 300.9 days = 535.72 rubles.
3. Calculate the amount of vacation pay:
RUB 535.72 x 28 days = 15,000.16 rubles.
Debit 26 Credit 70
- 15,000.16 rubles. - for the amount of vacation pay accrued to the chief accountant.

In the same order, and compensation for unused vacation.

Example. An auxiliary worker wrote a letter of resignation of his own free will from August 5, 2011. Upon dismissal of an employee, he must be paid compensation for 14 days of unused vacation. For the billing period, he was credited with 192,000 rubles.
Let's calculate the average daily earnings:
RUB 192,000 / 12 months / 29.4 days = 544.21 rubles.
We determine the amount of compensation for unused vacation.
RUB 544.21 x 14 days = 3561.94 rubles.
An entry will be made in the accounts:
Debit 23 Credit 70
- 3561.94 rubles. - on the amount of vacation pay accrued to an employee of auxiliary production.

Example. The worker of the main production was granted leave in the amount of 48 calendar days from July 7, 2011. At the same time, this employee does not fall into any category of workers who, in accordance with labor legislation, should be granted additional leave. For the period from July 1, 2011 to July 7, 2011, he was paid a salary of 7,550 rubles. The average daily wage of a worker is 1,385 rubles.
If additional leave is not provided for by law, then the organization cannot include the amount of vacation pay in profit taxation. Thus, in this case, the days of additional vacation will be paid at the expense of the profit of the organization.
The following entries will be made in the accounts:
Debit 20 Credit 70
— 7550 rubles. - on the amount of accrued wages;
Debit 20 Credit 70
— 38,780 rubles. (28 days x 1385 rubles) - for the amount of accrued payment for the days of the main vacation;
Debit 84 Credit 70
— 27,700 rubles. (20 days x 1385 rubles) - for the amount of accrued payment for days of additional leave.

Example. The employee of the main production was granted the next annual leave from July 2, 2011.
Vacation pay was accrued on June 27, 2011. Since vacation pay and accruals relate to July, the company does not have the right to attribute the accrued amount to the company's expenses in June.
In this case, the accrued vacation pay and taxes are accounted for in accounting in June on account 97 "Deferred expenses".
Leave is granted for 28 calendar days. The monthly salary of an employee is 30,000 rubles. The employee has two minor children.
The billing period is from July 2010 to June 2011.
The amount of accrued wages for the billing period amounted to 428,250 rubles.
The average daily wage is 1213.86 rubles. (428,250 rubles / 12 months / 29.4).
The amount of accrued vacation pay is 33,988.09 rubles. (1213.86 rubles x 28 days).
The following entries will be made in the accounts:
Debit 97 Credit 70
— RUB 33,988.09 - accrued vacation pay to the employee;
Debit 70 Credit 68
- 4158.45 rubles. [(33,988 rubles - 2,000 rubles) x 13%] - personal income tax withheld;
Debit 97 Credit 69
— RUB 11,555.95 (33,988.09 rubles x 34%) - insurance premiums for the amount of vacation pay have been accrued;
Debit 70 Credit 50.1
— RUB 29,829.64 (33,988.09 rubles - 4,158.45 rubles) - vacation pay paid from the cash desk on June 27, 2011
July 31, 2011 it is necessary to make postings:
Debit 20 Credit 97
— RUB 45,544.04 (33,988.09 rubles + 11,555.95 rubles).

The procedure and possibility of providing leave without pay provided for by Art. 128 of the Labor Code of the Russian Federation.
The duration of unpaid leave is determined by agreement of the parties. The basis for granting such leave will be a written application of the employee. Leave is granted for family reasons or other valid reasons.
The employer has the right not to satisfy the request of the employee. The duration of the vacation is not regulated by law, and no restrictions are set.
Since the employee in this case is not paid wages, accordingly, it is not necessary to make entries in the accounting accounts.
Payment for vacations of employees can be carried out by creating a reserve for the payment of vacations. The purpose of creating a reserve for vacation pay is to evenly account for future expenses.
It is necessary to highlight the procedure for creating a reserve for accounting purposes and for tax accounting purposes.
For accounting purposes, in order to evenly include future expenses in production costs or circulation costs of the reporting period, an organization may create vacation allowance provided to employees.
When creating a reserve, the accounting policy of the organization should reflect the accepted method of reservation, the maximum amount of deductions and the monthly percentage of deductions to the specified reserve.
All data must be confirmed by special calculations (estimates), which indicate the calculation of the amount of monthly deductions to the specified reserve, based on information about the estimated annual amount of expenses for vacation pay, including the amount of insurance premiums to off-budget funds from these expenses.
The reserve for the forthcoming payment of vacations of employees is formed by monthly deductions, the amount of which is determined as 1/12 of the amount of the created reserve.
The costs of creating a reserve are included in the accounts of the cost of remuneration of the relevant categories of employees. In accordance with the Chart of Accounts and the Instructions for its application in accounting, the creation of a reserve for future expenses for vacation pay is reflected in the credit of account 96 "Reserves for future expenses" in correspondence with the accounts of production or distribution costs.

Example. The estimated annual amount of expenses for vacation pay is 1,200,000 rubles. Deductions to off-budget funds (at a rate of 34%) - 408,000 rubles. Insurance premiums against accidents (0.2%) - 2400 rubles.
The total amount of the reserve should be:
RUB 1,200,000 + 408 000 rub. + 2400 rub. = 1,610,400 rubles.
The amount of monthly deductions to the reserve will be:
RUB 1,610,400 / 12 months = 134,200 rubles.
At the same time, 25% of this amount is deducted to the reserve to pay for the vacation of administrative and managerial personnel, 15% - to pay for the vacation of general production employees, and the rest of the deductions to the reserve are made to pay for the vacation of employees of the main production.
The following entries will be made in the accounts:
Debit 26 Credit 96
— 33,550 rubles. (134,200 rubles x 25%) - for the amount of deductions to the reserve to pay for the vacation of administrative and managerial personnel;
Debit 25 Credit 96
— 20 130 rubles. (134,200 rubles x 25%) - for the amount of deductions to the reserve to pay for the vacation of general production personnel;
Debit 25 Credit 96
— 80 250 rubles. (134,200 rubles x 60%) - for the amount of deductions to the reserve to pay for the vacation of workers in the main production.

The accrual of vacation pay at the expense of the previously created reserve is reflected in the debit of account 96 "Reserves for future expenses" and the credit of account 70 "Settlements with personnel for wages".
In practice, a situation arises when the amount of the created reserve is not enough to pay the entire amount of vacation pay.

Example. The organization forms a reserve for vacation pay by monthly reservation of 128,300 rubles.
Spent on holiday pay:
- in March - 95,000 rubles;
- in April - 250,000 rubles;
- in May - 430,000 rubles.
The amounts of insurance contributions to off-budget funds are not included in these amounts.
The following entries will be made in the accounting records:
January February:
— 128,300 rubles. (monthly) - deductions were made to the reserve for vacation pay for the month.
In just 5 months, the reserve lists:
5 months x 128 300 rub. = 641,500 rubles.
March:
Debit 20 (23, 25, 26, 44, etc.) Credit 96
— 128,300 rubles. - deductions to the reserve for vacation pay for March;
Debit 96 Credit 70
— 95,000 rubles. - accrued payment for vacation granted in March;
Debit 96 Credit 69
— 32,300 rubles. - insurance premiums were accrued to off-budget funds for vacations granted in March;
Debit 69 Credit 96
— 190 rubles. - insurance premiums for compulsory accident insurance are accrued.
The balance in the reserve on April 1 was:
(3 months x 128,300 rubles) - (95,000 rubles + 32,300 rubles + 190 rubles) = 257,410 rubles.
April:
Debit 20 (23, 25, 26, 44, etc.) Credit 96
— 128,300 rubles. - deductions to the reserve for vacation pay for April;
Debit 96 Credit 70
— 250,000 rubles. - accrued payment for vacation granted in April;
Debit 96 Credit 69
— 85,000 rubles. - insurance premiums were accrued to off-budget funds for vacations granted in April;
Debit 69 Credit 96
- 500 rubles. — insurance premiums for compulsory accident insurance for April were accrued.
The balance of the reserve on May 1 will be:
(257,410 rubles + 128,300 rubles) - (250,000 rubles + 85,000 rubles + 500 rubles) \u003d 50,210 rubles.
May:
Debit 20 (23, 25, 26, 44, etc.) Credit 96
— 128,300 rubles. - deductions to the reserve for vacation pay for May;
Debit 96 Credit 70
— 178,510 rubles. - the payment for the leave granted in May was accrued at the expense of the reserve.
Since the amount of the reserve was not enough for us, we attribute the cost of expenses to the expenses of the future period:
Debit 97 Credit 70
— 251,490 rubles. - accrued vacation pay in May in excess of the reserve;
Debit 97 Credit 69
— 146,200 rubles. - insurance premiums were accrued to off-budget funds for vacations granted in May, with attribution to deferred expenses;
Debit 97 Credit 96
— 860 rubles. — insurance premiums for compulsory accident insurance, charged as deferred expenses, have been accrued.

Vacation pay is subject to personal income tax, and are also the basis for the calculus insurance premiums.

Example. In April 2011, the sales manager of the manufacturing enterprise was granted additional leave for an irregular working day lasting 4 calendar days from April 8 to April 11, 2011.
The settlement period will be the period from April 1, 2010 to March 31, 2011, which has been fully worked out. The employee for this period was accrued a salary in the amount of 295,630 rubles.
The average daily salary for a manager is:
RUB 837.95 (295,630 rubles / 12 months / 29.4 = 837.95 rubles / day).
The employee was paid additional leave
RUB 3334.88 (837.95 rubles / day x 4 days = 3334.88 rubles).
In April, you need to do the following postings:
Debit 44 Credit 70
- 3334.88 rubles. - accrued vacation pay to the employee;
Debit 44 Credit 69, sub-account "Settlements with the FSS on contributions for insurance against accidents and occupational diseases"
- 6.68 rubles. (RUB 3,334.88 x 0.2%) - accident and occupational disease insurance premiums accrued from the amount of vacation pay;
Debit 44 Credit 69
- 1133.85 rubles. (3334.88 rubles x 34%) - deductions were made to off-budget funds from the amount of vacation pay;
- 433.53 rubles. (3334.88 rubles x 13% (assume that the employee is not entitled to standard deductions)) - personal income tax withheld;
Debit 70 Credit 50
- 2901.35 rubles. (3334.88 rubles - 433.53 rubles) - vacation pay was paid from the cash desk (minus personal income tax).

Often employees due to production needs withdraw from annual paid holidays. Some categories of employees are not subject to recall from vacation under any circumstances. In accordance with Part 3 of Art. 125 of the Labor Code is:
- employees under the age of 18;
— employees engaged in work with harmful and (or) dangerous working conditions;
- pregnant women.
The procedure for recalling from vacation begins with the fact that the head of the department in which the vacationer works submits a memo to the head of the enterprise. In it, he describes the current production situation and motivates the need to call a vacationer to work. The note is drawn up in any form. The manager can interrupt the vacation only with the consent of the employee. In this regard, you should first inform the employee about the difficulties that have arisen.
This can be done in various ways. But it is better to issue an offer to the employee for early exit from work in writing. The document is drawn up in any form. It can provide a column in which the employee’s decision will be reflected: to agree to a recall from vacation or to refuse early work.
As soon as the employee agrees to leave the leave to work ahead of time, the manager must issue an appropriate order. There is no unified form, the order is made arbitrarily.
In the event of a recall from vacation, the employee returns to work. He has the right to rely on wages for the actual hours worked. Consequently, vacation pay issued in accordance with Part 9 of Art. 136 of the Labor Code of the Russian Federation no later than three days before the start of the vacation, it is necessary to recalculate.
The average earnings saved for the period of vacation in accordance with Art. 114 of the Labor Code, is calculated by multiplying the average daily earnings by the number of calendar days of vacation (if vacation is granted in calendar days). To determine the actual amount of vacation pay, the accrued amount should be divided by the number of paid calendar days of vacation and multiplied by the actual number of calendar days of vacation used. To calculate the amount of the overpayment, the result should be subtracted from the total amount of accrued vacation pay.

Example. The electrician of the organization was granted another annual paid leave from June 15, 2011 for 28 calendar days. In connection with the accident at the power plant, the employee received a call and was asked to interrupt his vacation from June 20. He agreed to go to work. In fact, the employee took only 5 days off, the employee's salary is 30,000 rubles.
The average daily earnings for calculating vacation pay for an electrician was 1,125.38 rubles. Vacation pay to the employee was accrued in the amount of 31,510.64 rubles. (1125.38 rubles x 28 days). The unused part of the vacation in the amount of 23 days the employee decided to take off from November 1, 2011.
Calculate the amount of overpaid vacation pay.
Solution. The employee took only 5 days of vacation, so the amount of vacation pay should be 5626.90 rubles. (1125.38 rubles x 5 days). The overcharged vacation pay amounted to 25,883.74 rubles. (31,510.64 rubles - 5626.90 rubles).
It is worth remembering that when paying the amount of vacation pay, it was also subject to personal income tax and insurance contributions to extra-budgetary funds.
Let's assume that the electrician has no children. Thus, the amount of personal income tax is not subject to reduction by standard deductions, since the amount of his income since the beginning of the year has exceeded 40,000 rubles.
The amount of personal income tax withheld was: 31,510.64 rubles. x 13% = 4096.38 rubles.
The amount of personal income tax that must be withheld from the employee in connection with his call from vacation should be:
RUB 5626.90 x 13% = RUB 731.49
The amount of personal income tax from the overpayment of vacation pay is: 4096.38 rubles. - 731.49 rubles. = 3364.89 rubles.

Example. The chief accountant is scheduled to leave from August 15 to September 11, 2011. However, she was called to work on September 5. The period from August 1 to August 14, 2011 was completed by the accountant.
The average daily earnings of an employee to determine the amount of vacation pay is 5358.14 rubles. The salary of the chief accountant is 160,000 rubles. The chief accountant does not have the right to standard tax deductions.
Let's recalculate the amount of taxes and vacation pay. First, we determine how many vacation days the employee has in August, and how many in September. Then we calculate the amount of vacation pay and earnings separately for each month.
In August and September 2011, 22 business days each. In August, the accountant worked 10 working days (from July 1 to July 14). She had to rest in August from the 15th to the 31st (17 calendar days), and in September - from the 1st to the 11th (11 calendar days).
For the days actually worked in August, the chief accountant is entitled to a salary of 72,727.27 rubles. (160,000 rubles / 22 days x 10 days).
The amount of personal income tax accrued from wages in July is 9454.54 rubles. (72,727.27 rubles x 13%).
We calculate separately the amount of vacation pay for August and September:
- for August - 91,088.38 rubles. (5358.14 rubles x 17 days);
- for September - 58,939.54 rubles. (5358.14 rubles x 11 days).
Accordingly, we calculate separately for each month the amount of personal income tax withheld from vacation pay:
- for August - 11,841.48 rubles. (RUB 91,088.38 x 13%);
- for September - 7662.14 rubles. (58,939.54 rubles x 13%).
The total amount of vacation pay amounted to 150,027.92 rubles. (RUB 91,088.38 + RUB 58,939.54).
The amount of personal income tax withheld from vacation pay amounted to 19,503.62 rubles. (150,027.92 rubles x 13%).
The following entries will be made in the accounts:
August 8, 2011:
Debit 26 Credit 70
— RUB 91,088.38 - accrued vacation pay for vacation days in August;
Debit 97 Credit 70
— 58,939.54 rubles. - accrued vacation pay for vacation days in September;
Debit 70 Credit 68, subaccount "Calculations for personal income tax"
- 19,503.62 rubles. - personal income tax is charged on the total amount of vacation pay.
August 9, 2011:
- 19,503.62 rubles. - personal income tax is transferred from the amount of vacation pay;
Debit 70 Credit 51
— RUB 130,524.30 (150,027.92 rubles - 19,503.62 rubles) - vacation pay was issued to the chief accountant (transferred to a bank card).
August 31, 2011:
Debit 26 Credit 70
- 72,727.276 rubles. - paid salary for August;
Debit 26 Credit 69
— RUB 55,697.32 [(RUB 72,727.27 + RUB 91,088.38) x 34%] - insurance premiums are accrued from the amount of wages and vacation pay for August;
Debit 26 Credit 69, sub-account "Calculations on premiums for accident insurance"
- 327.63 rubles. [(RUB 72,727.27 + RUB 91,088.38) x 0.2%] - Injury contributions accrued from wages and vacation pay for August;
Debit 70 Credit 68, subaccount "Calculations for personal income tax"
- 9454.54 rubles. (72,727.27 rubles x 13%) - personal income tax withheld from the employee's salary for August;
Debit 97 Credit 69, sub-account "Calculations on insurance premiums"
— RUB 20,039.44 (RUB 58,939.54 x 34%) - insurance premiums from vacation pay for September were accrued;
Debit 97 Credit 69, sub-account "Calculations on premiums for accident insurance"
- 117.87 rubles. (RUB 58,939.54 x 0.2%) - Injury contributions accrued for September.
September 3, 2011:
Debit 68, sub-account "Calculations for personal income tax", Credit 51
- 9454.54 rubles. - personal income tax was transferred from wages for August;
Debit 69 Credit 51
- 75,736.76 rubles. (55,697.32 rubles + 20,039.44 rubles) - insurance premiums were transferred;
Debit 69, sub-account "Calculations on contributions in case of injury", Credit 51
- 445.50 rubles. (327.63 rubles + 117.87 rubles) - insurance premiums in case of injury are listed;
Debit 70 Credit 51
- 63,272.73 rubles. (72,727.27 rubles - 9454.54 rubles) - the salary for August was transferred to the employee's bank card.
Since the chief accountant was recalled from vacation, in September it is necessary to adjust the amount of personal income tax, insurance premiums, contributions in case of injury, and also recalculate the income tax payable to the budget.
The employee did not finish the walk for 7 days. The amount of overpaid vacation pay for September 2011 is 37,506.98 rubles. (5358.14 rubles x 7 days). Thus, the amounts of overcharged taxes and contributions are:
- personal income tax - 4875.90 rubles. (37,506.98 rubles x 13%);
- insurance premiums - 12,752.37 rubles. (37,506.98 rubles x 34%);
- contributions in case of injury - 75.01 rubles. (37,506.98 rubles x 0.2%).
These amounts must be reversed on September 31, 2011:
Debit 97 Credit 70
— 37,506.98 rubles. - the overcharged amount of vacation pay has been reversed;
Debit 70 Credit 68, subaccount "Calculations for personal income tax"
- 4875.90 rubles. — excessively withheld personal income tax from the amount of vacation pay was reversed;
Debit 97 Credit 69
- 12,752.37 rubles. — overcharged insurance premiums from the amount of vacation pay for September were reversed;
Debit 97 Credit 69, sub-account "Calculations on contributions in case of injury"
- 75.01 rubles. - overcharged contributions in case of injury from the amount of vacation pay for September were reversed;
Debit 26 Credit 70
- 138,181.81 rubles. (160,000 rubles / 22 days x 19 days) - salary for September has been accrued;
Debit 70 Credit 68, subaccount "Calculations for personal income tax"
- 17,963.63 rubles. (138,181.81 rubles x 13%) - personal income tax was charged on the salary of the chief accountant for September;
Debit 26 Credit 69
- 46,981.81 rubles. (138,181 rubles x 34%) - insurance premiums were accrued from wages for September;
Debit 26 Credit 69, sub-account "Calculations on contributions in case of injury"
- 262.36 rubles. (RUB 131,181.81 x 0.2%) - contributions for the event of injury were accrued from wages for September;
Debit 26 Credit 97
- 21,432.56 rubles. (58,939.54 rubles - 37,506.98 rubles) - part of the vacation pay for September was written off as expenses;
Debit 26 Credit 97
- 7287.07 rubles. (20,039.44 rubles - 12,752.37 rubles) - a part of insurance premiums from the amount of vacation pay for September was written off as expenses;
Debit 26 Credit 97
- 42.86 rubles. (117.87 rubles - 75.01 rubles) - part of the contributions in case of injury was written off as expenses from the amount of vacation pay for September;
Debit 70 Credit 50
— RUB 77,835.30 [(RUB 138,181.81 - RUB 17,963.63) - (RUB 37,506.98 - RUB 4,875.90)] - a salary was issued to the employee, taking into account previously issued vacation pay.

As is known from Art. 173 of the Labor Code of the Russian Federation, the employee has the right to an additional paid study leave in connection with studying at an accredited higher education institution for the first time. Study leave is provided on the basis of a call-certificate in the form approved by the Order of the Ministry of Education of Russia dated May 13, 2003 N 2057.
This leave has a strictly designated purpose. It is calculated on the basis of the terms specified in the certificate-call. Therefore, the rules for granting and using annual paid holidays do not apply to study holidays. In particular, the rule that non-working holidays falling within the period of the annual basic or annual additional paid leave are not included in the number of calendar days of leave is not applied to study holidays.
Thus, non-working holidays falling on the period of study leave granted to an employee are included in this leave and do not extend it.
It turns out that in practice one should distinguish between student leave in accordance with the law, that is, when higher education is obtained for the first time and in an accredited educational institution, and additional study leave in case of deviation from the requirements of the law.

Example. The manager of the organization combines work with studies in the second year of the institute, while the university has state accreditation. The employee receives higher education for the first time.
In February 2011, the employee was granted paid study leave to take the exam session. The duration of the leave according to the certificate-call - 24 calendar days - from February 2 to February 26, 2011. In accordance with the law, the organization is obliged to provide the employee with paid study leave.
The billing period will include the period from February 2010 to January 2011. The average daily earnings of an employee amounted to 1150 rubles.
The employee will receive vacation pay in the following amounts:
1150 rub. x 24 days = 27,600 rubles.
The amount of vacation pay will be included in the personal income tax base for February. By February 2011, the manager's income exceeded 40,000 rubles, so the standard deduction of 400 rubles. will not be provided to him. However, he has a child aged 3 years, therefore he is entitled to a standard deduction of 1000 rubles.
Thus, the amount of personal income tax from vacation pay will be 3458 rubles. [(27,600 rubles - 1,000 rubles) x 13%].
Vacation pay was paid to the employee on February 1, 2011 in the amount of RUB 24,142. (27,600 rubles - 3458 rubles).
The following entries will be made on the accounts in February 2011:
Debit 26 Credit 70
— 27,600 rubles. - accrued vacation pay to the manager of the organization;
Debit 26 Credit 69, sub-account "Settlements with the FSS on contributions for insurance against accidents and occupational diseases"
- 55.20 rubles. (RUB 27,600 x 0.2%) - accident and occupational disease insurance premiums accrued from the amount of vacation pay;
Debit 26 Credit 69
— 9384 rubles. (27,600 rubles x 34%) - insurance premiums from vacation pay have been accrued;
Debit 70 Credit 68, subaccount "Calculations for personal income tax"
- 3458 rubles. - withheld personal income tax;
Debit 70 Credit 50
— 24,142 rubles. (27,600 rubles - 3,458 rubles) - vacation pay was paid from the cash desk (minus personal income tax).

Example. An employee of the production workshop of the organization is studying at a higher educational institution in the 2nd year of the correspondence department. For the period of passing the exams, he was granted study leave for 20 calendar days (exams twice a year). The leave has been granted since March 19, 2011.
The monthly salary of an employee is 25,000 rubles. To calculate vacation pay for the study leave, the billing period from March 2010 to February 2011 will be included. The billing period has been worked out in full. The amount of accrued wages for the billing period is 250,000 rubles.
Let's calculate the average daily earnings of an employee: 708.61 rubles. (250,000 rubles / 12 months / 29.4).
Vacation pay accrued during the study leave will amount to 14,172.2 rubles. (708.61 rubles x 20 days).
Let's assume that an employee has no children, and since the amount of earnings since January 1, 2011 has exceeded 40,000 rubles, the employee is not entitled to standard tax deductions. Calculate the amount of personal income tax: 1842.38 rubles. (14,172.20 rubles x 13%).
The employee will be paid the amount of vacation pay in the amount of 12,329.82 rubles. (14,172.20 rubles - 1,842.38 rubles).
The following entries will be made in the accounts:
Debit 20 Credit 70
— RUB 14,172.20 - accrued vacation pay to an employee of the organization;
Debit 20 Credit 69, sub-account "Settlements with the FSS on contributions for insurance against accidents and occupational diseases"
- 28.34 rubles. (RUB 14,172.20 x 0.2%) — accrued contributions for insurance against accidents and occupational diseases from the amount of vacation pay;
Debit 20 Credit 69
- 4818.54 rubles. (RUB 14,172.20 x 34%) - insurance premiums from vacation pay accrued;
Debit 70 Credit 68, subaccount "Calculations for personal income tax"
- 1842.38 rubles. - withheld personal income tax;
Debit 70 Credit 50
- 12,329.82 rubles. - vacation pay paid from the cash desk (minus personal income tax).

If the company gave the employee leave in advance, then vacation pay should be calculated in the same way as after a year of work. If, after an early vacation, an employee quits without “earning” it, the accountant will have a lot of problems. In particular, you will have to recalculate vacation pay and “take away” part of it from the employee. In addition, the company must return part of the tax on income from vacation pay to the dismissed person.

Example. A. Kuzmin was hired by the firm on June 1 last year. In the current year, from February 1 to February 28, inclusive, at his request, he was granted annual paid leave. The monthly earnings of A. Kuzmin amounted to 10,290 rubles, the average daily earnings for calculating vacation pay were 350 rubles, the amount of vacation pay was 9,800 rubles. To simplify the example, standard residues are not considered.
The amount of tax on income from A. Kuzmin's vacation pay amounted to 1274 rubles. (9800 rubles x 13%).
On March 1 of this year, A. Kuzmin resigned. The accountant of the company calculated how much vacation pay he should return.
By the time of dismissal, the employee had worked for the company for 10 months.
The number of vacation days that he "earned" during this time:
28 days / 12 months x 10 months = 23 days
Let's recalculate the amount of vacation pay. Vacation time in February and vacation amounts are excluded from the billing period. Then the average daily earnings for vacation pay will be:
RUB 10,290 x 7 months / 29.4 cal. days / 7 months = 350 rubles.
The amount of vacation pay for these days is equal to:
350 rub. x 23 days = 8050 rub.
From vacation pay, personal income tax must be withheld in the amount of:
8050 rub. x 13% = 1046.50 rubles.
Thus, the extra vacation pay amounted to:
9800 rub. — 8050 rub. = 1750 rubles.
The amount of income tax that the company must return to A. Kuzmin is equal to:
1274 rub. - 1046.50 rubles. = 227.50 rubles.
In total, the employee will pay to the cash desk of the company:
1750 rub. - 227.50 rubles. = 1522.50 rubles.

January 2012

www.mosbuhuslugi.ru

K.S. Nikolaev, expert
Vmenenka magazine No. 8/2008

The departure of employees on vacation is associated not only with the correct calculation of the amount of vacation pay. It is equally important to correctly reflect vacation pay in accounting, as well as to make the necessary accruals for these payments. We'll talk about this.

In the last issue, we considered what documents to issue an employee's vacation, how to break the vacation into parts and calculate the amount of vacation pay (see the article "If the employee is going on vacation" // Vmenenka, 2008, No. 7). Now let's move on to the nuances of accounting for vacation pay by "sponsors" and those who combine the payment of UTII with the general regime or a simplified taxation system.

What is the amount of vacation pay?

As you know, "sponsors" are exempted from paying UST. At the same time, they are payers of insurance premiums for compulsory pension insurance (clause 4, article 346.26 of the Tax Code of the Russian Federation). And are the vacation pay amounts subject to insurance premiums in the Pension Fund?

Based on paragraph 2 of Article 10 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”, the tax base for the unified social tax is also the object of taxation and the basis for calculating insurance premiums. That is, insurance contributions to the Pension Fund of Russia will be subject to all payments and remuneration accrued to individuals under labor, civil law and copyright contracts (clause 1 of article 236 of the Tax Code of the Russian Federation). Vacation pay is no exception, since they are not listed in Article 238 of the Tax Code of the Russian Federation, which contains a closed list of payments not subject to UST.

This follows from the Chart of Accounts for the financial and economic activities of organizations and instructions for its use, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n

The corresponding vacation pay payments from the reserve are reflected in the debit of the account in correspondence with the credit of the following accounts:

If the reserve is not created

If the accounting policy does not provide for the creation of a reserve for future expenses for vacation pay, then the amounts of accrued vacation pay, as well as insurance premiums in the Pension Fund of the Russian Federation and the FSS of Russia, are reflected in the debit of the production or sale cost accounts (20, 23, 25, 26 and 44) ​​in correspondence with account credit.

However, the current month's expenses will include only those amounts of vacation pay that relate to this month. The other part of the vacation pay accrued for the following months is recorded on account 97 "Deferred expenses" and is credited to the cost accounting accounts in subsequent months. The same procedure applies to the amounts of insurance premiums for compulsory pension insurance, as well as contributions from accidents at work and occupational diseases.

Example 3

Svirel LLC, which carries out road transport of goods, pays UTII. An employee of the company A.P. Bulkin (born in 1969) has been granted leave for 14 calendar days since July 21, 2008. The amount of vacation pay for 14 calendar days of vacation is 11,904.76 rubles, of which for 11 days of July - 9353.74 rubles. and for three days of August - 2551.02 rubles. We will reflect in accounting the amount accrued by A.P. Bulkin vacation.

Solution

Vacation pay must be paid no later than July 18, 2008. We will not consider the calculation of contributions for compulsory social insurance against industrial accidents and occupational diseases in this case.

Accounting entries of Svirel LLC are presented in Table. 2 on p. 25.

Table 2. Accounting entries of Svirel LLC

					Amount, rub.	Document
	Vacation pay accrued to an employee for part of the vacation falling in July
					1309,52 (9353,74# #14%)	Accounting reference-calculation
	Vacation pay accrued to an employee for part of the vacation falling in August					Note-calculation on the provision of leave to the employee
	Accrued insurance premiums to the Pension Fund				357,14 (2551,02# #14%)	Accounting reference-calculation
	Withheld personal income tax from the amount of vacation pay				1547,62 (11 904,76# #13%)	Accounting certificate, tax card
	Holiday pay paid to an employee				10 357,14 (11 904,76 – – 1547,62)	Account cash warrant
	Transferred personal income tax to the budget					Account cash warrant
	Insurance premiums transferred to the Pension Fund				1666,66 (1309, 52 + + 357,14)	Account cash warrant
	Vacation pay for August included in the cost of the main production					Accounting information

Accounting for vacation pay when combining modes

Firms and individual entrepreneurs that combine the payment of UTII with other taxation regimes are required to keep separate records of property, liabilities and business transactions (clause 7 of article 346.26 of the Tax Code of the Russian Federation). This also applies to accrued vacation pay. Consider how to keep records of these payments when combined.

UTII payment and simplified system

On the basis of subparagraph 6 of paragraph 1 and paragraph 2 of Article 346.16 of the Tax Code of the Russian Federation, “simplifiers” who have chosen income reduced by the amount of expenses as an object of taxation under the simplified tax system take into account labor costs saved for employees during vacation. In addition, in expenses that reduce the tax base when applying the simplified tax system, insurance premiums for mandatory pension insurance and mandatory social insurance contributions in case of injury can be taken into account (subclause 7, clause 1, article 346.16 of the Tax Code of the Russian Federation).

Please note: "simplifiers" take into account the amount of personal income tax when calculating the tax base as part of the accrued wages (subparagraph 6, paragraph 1, article 346.16 of the Tax Code of the Russian Federation and article 255 of the Tax Code of the Russian Federation). Separately, the amount of personal income tax is not included in expenses (see, for example, letter of the Ministry of Finance of Russia dated July 12, 2007 No. 03-11-04/2/176).

Organizations and individual entrepreneurs using the simplified system with the object of taxation of income may, in accordance with clause 3 of Article 346.21 of the Tax Code of the Russian Federation, reduce the amount of calculated tax by the amount of insurance premiums paid to the Pension Fund. Moreover, it will not be possible to reduce the tax by more than half (together with temporary disability benefits).

As for the amount of the calculated single tax on imputed income, it can also be reduced by the amount of paid insurance premiums for compulsory pension insurance, but not more than 50% (including the amount of sick leave).

About this - paragraph 2 of article 346.32 of the Tax Code of the Russian Federation

So, taxpayers who combine the use of the simplified tax system with the payment of UTII keep separate records of income and expenses related to different special tax regimes. And how to distribute the expenses for vacation pay between types of activity, if these expenses cannot be attributed to a certain type? According to paragraph 8 of article 346.18 of the Tax Code of the Russian Federation, costs are distributed in proportion to the shares of income in the total amount of income received when applying the “imputation” and the simplified tax system.

Now the Ministry of Finance of Russia is of the opinion that it is necessary to distribute expenses on a monthly basis based on the indicators of revenue (income) and expenses for the month. About this - a letter dated 11/20/2007 No. 03-11-04 / 2/279. Previously, the financial department believed that the distribution of expenses should be made by reporting periods on an accrual basis from the beginning of the calendar year (see, for example, letter dated 05.28.2007 No. 03-11-05 / 117). Note that the Tax Code of the Russian Federation does not provide a methodology for distributing expenses between types of activities.

Example 4

OOO "Neptun" carries out two types of activities. One of them is subject to the payment of UTII, and in relation to the other, the organization applies a simplified system with the object of taxation income minus expenses. Secretary O.P. Egorova from July 1, 2008 was granted regular paid leave for 28 calendar days. The amount of vacation pay is 17,142.72 rubles. In July, the proceeds from activities subject to the payment of UTII amounted to 780,000 rubles, and from activities transferred to the simplified tax system - 950,000 rubles. The insurance rate for contributions to the FSS of Russia for Neptun LLC is set at 0.2%. Let's determine the amount of vacation pay that falls on each type of activity, and accruals on them.

Solution

Calculate what the share of revenue from each type of activity is equal to. The share of revenue from activities in respect of which the simplified tax system is applied is 54.9%. The share of revenue attributable to "imputed" activities is 45.1%.

The amount of vacation pay O.P. Egorova, attributable to each type of activity, as well as the amount of accruals for vacation pay, are given in Table. 3 on p. 27.

Thus, Neptun LLC has the right to reduce the amount of the calculated single tax on imputed income only by the amount of insurance premiums to the Pension Fund in the amount of 1082.39 rubles.

When determining the tax base for the tax paid under the simplified system, the organization has the right to take into account as expenses:

The amount of paid vacation pay in the amount of 8187.87 rubles. (9411.35 rubles - 1223.48 rubles) and the amount of personal income tax as part of accrued vacation pay, equal to 1223.48 rubles;

The amount of pension contributions equal to 1317.59 rubles;

The amount of contributions in case of injuries and occupational diseases, equal to 18.82 rubles.

Table 3. Distribution of the amount of vacation pay and accruals on NS

Payment of UTII and general regime

Separate accounting of income and expenses for each type of activity cannot be avoided by firms and individual entrepreneurs that combine the taxation system in the form of UTII and the general regime. When distributing the amounts of vacation pay accrued to employees who are simultaneously engaged in both “imputed” activities and activities for which an organization or entrepreneur pays taxes according to the general system, the following must be borne in mind.

Accounting in an organization combining tax regimes

In accordance with paragraph 9 of Article 274 of the Tax Code of the Russian Federation, organizations also distribute expenses that cannot be attributed to a specific type of activity between these types of activity in proportion to the share of income from each type of activity in the total income of the organization for the month in which the employee goes on vacation.

See letter of the Ministry of Finance of Russia No. 03-11-02/279 dated December 14, 2006

We discussed above how to take into account the part of vacation pay related to activities on UTII. The other part, which is related to activities in the general mode, is taken into account as follows. According to paragraph 7 of Article 255 of the Tax Code of the Russian Federation, for the purposes of taxation of profits, taxpayers have the right to take into account the average earnings retained by the employee during the vacation as part of labor costs. Its accounting depends on which method the organization uses - the accrual method or the cash basis.

If the accrual method is used, then the amount of accrued vacation pay is included in expenses in proportion to the vacation days falling on each reporting period (clause 4, article 272 of the Tax Code of the Russian Federation).

Based on article 255 of the Tax Code of the Russian Federation, the amounts of personal income tax are included in the cost of wages. The insurance premiums accrued on the entire amount of vacation pay to the Pension Fund of the Russian Federation and the FSS of Russia, as well as the UST, are accounted for as other expenses related to production and sales (subparagraphs 1 and 45, paragraph 1, article 264 of the Tax Code of the Russian Federation).

According to subparagraph 1 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation for taxpayers using the accrual method, the date of other expenses in the form of taxes (advance payments on taxes), fees and other obligatory payments is recognized as the date of accrual of taxes (fees). Thus, with the accrual method, expenses in the form of UST amounts are taken into account in the reporting (tax) period for which the calculation (declaration) for this tax is submitted.

A similar conclusion is contained in the letter of the Ministry of Finance of Russia dated March 28, 2008 No. 03-03-06 / 1/212

When determining the date of recognition of expenses in the form of insurance premiums for mandatory pension insurance and social accident insurance, paragraph 6 of Article 272 of the Tax Code of the Russian Federation should be followed. In accordance with the provisions of this paragraph, the costs of compulsory insurance are recognized as an expense in the reporting (tax) period in which, in accordance with the terms of the contract, the organization transferred (issued from the cash desk) funds to pay insurance (pension) contributions. That is, in cases where the insurance premium or pension contribution is paid in installments, expenses under contracts concluded for a period of more than one reporting period should also be recognized on a straight-line basis.

If the organization uses the cash method, then the amount of vacation pay is included in the expenses in full at the time they are issued to employees from the cash desk or transferred to salary cards. The amounts of UST, personal income tax, as well as contributions to the Pension Fund of the Russian Federation and the FSS of Russia are taken into account in expenses at the time of their payment. This follows from subparagraphs 1 and 3 of paragraph 3 of Article 273 of the Tax Code of the Russian Federation.

The procedure for accounting for expenses for the formation of a reserve for future expenses for paying holidays when taxing profits is established in article 324.1 of the Tax Code of the Russian Federation

If an entrepreneur combines tax regimes

Let's say a few words about accounting for vacation pay by individual entrepreneurs who combine the payment of UTII with the payment of personal income tax. The procedure for accounting for income and expenses and business transactions by individual entrepreneurs (hereinafter referred to as the Procedure) was approved by a joint order of the Ministry of Finance of Russia and the Ministry of Taxes of Russia of August 13, 2002 No. 86n / BG-3-04 / 430.

Recall that this procedure does not apply to the income of individual entrepreneurs, for which the simplified tax system is applied, as well as to income for which UTII or UAT is paid (clause 3 of the Order).

According to paragraph 23 of the Procedure, the amount of vacation pay is included in labor costs. They are expensed when cash is paid.

On the basis of paragraph 1 of Article 221 of the Tax Code of the Russian Federation, entrepreneurs are entitled to receive professional tax deductions in the amount of actually incurred and documented expenses directly related to the generation of income. At the same time, the entrepreneur determines the composition of these expenses accepted for deduction independently in the manner similar to the procedure for determining expenses for profit taxation purposes established in Chapter 25 of the Tax Code of the Russian Federation. And we have already considered the accounting for vacation pay when calculating income tax.

Thus, if an individual entrepreneur keeps separate records of expenses for the payment of vacation pay, he has the right to take into account the actually paid vacation pay related to activities, the income from which is subject to personal income tax, and accruals on them as part of professional tax deductions. In addition, an entrepreneur can reduce the amount of calculated UTII by the amount of insurance premiums paid for compulsory pension insurance in the manner indicated above.

The procedure for paying vacation pay

Leave must be paid no later than three days before it starts. At the same time, the Labor Code does not prohibit paying vacation pay even earlier (part 9 of article 136 of the Labor Code of the Russian Federation).

Situation: in what days is the three-day period for the payment of vacation pay - calendar or workers?

Calculate the deadline for paying vacation pay based on calendar days.

Indeed, if the Labor Code does not directly indicate which days to count for a particular period, it is necessary to proceed from the calendar.

This procedure also applies to the deadline for paying vacation pay, since Article 136 of the Labor Code of the Russian Federation does not directly indicate which days to take into account. Therefore, consider both working and non-working days - holidays, weekends. That is, all calendar days. Moreover, if the end of the term falls on a non-working day, then make the payment the day before - on the last working day.

This procedure is provided for in Article 14 of the Labor Code of the Russian Federation, similar conclusions are expressed in the letter of Rostrud dated July 30, 2014 No. 1693-6-1.

Situation: is it possible, at the request of the employee, to pay him vacation pay after he leaves the vacation?

Answer: no, you can't.

Labor law does not allow this. The organization is obliged to pay vacation pay to the employee no later than three days before the start of the vacation (part 9 of article 136 of the Labor Code of the Russian Federation). And the Labor Code of the Russian Federation does not contain any exceptions to this provision related to the desire of the employee.

Liability for late payment of vacation pay

Attention: non-compliance with the deadline for paying vacation pay can be regarded as a violation of the requirements of labor legislation. For this violation, the labor inspectorate may fine the organization or its officials.

Responsibility is as follows:

• for officials of the organization (for example, the head) - a warning or a fine from 1000 to 5000 rubles;

• for entrepreneurs - a fine from 1000 to 5000 rubles;

• for an organization - a fine from 30,000 to 50,000 rubles.

Repeated violation entails:

• for officials of the organization (for example, the head) - a fine from 10,000 to 20,000 rubles. or disqualification for a period of one to three years);

• for entrepreneurs - a fine from 10,000 to 20,000 rubles;

• for an organization - a fine from 50,000 to 70,000 rubles.

Such liability measures are established in Parts 1 and 4 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation.

An employee who was not paid vacation pay in a timely manner may demand that the annual leave be postponed to another time (part 2 of article 124 of the Labor Code of the Russian Federation, clause 2 of the ruling of the Constitutional Court of the Russian Federation dated June 23, 2005 No. 230-O).

If vacation pay is calculated and paid, and the employee cannot go on vacation due to an emergency at work, issue a vacation recall (part 2 of article 125 of the Labor Code of the Russian Federation).

accounting

The procedure for reflecting vacation pay in accounting depends on whether the organization creates a reserve for vacation pay or not.

Vacation allowance

Since 2011, organizations are required to create a reserve for vacation pay in accounting, since the upcoming expenses for paying vacation pay are recognized as an estimated liability (clause 8 of PBU 8/2010, letter of the Ministry of Finance of Russia dated June 14, 2011 No. 07-02-06 / 107). Accordingly, all vacation pay (including rolling leave) is written off in accounting at the expense of the created reserve. The only exception is for small businesses provided that they are not issuers of publicly placed securities (clause 3 PBU 8/2010). Such enterprises have the right not to create a reserve for vacation pay and to attribute vacation pay directly to current cost accounts.

Accounting: no reserve is created

If the reserve is not created in accounting, then reflect the accrual and payment of vacation pay as follows:

- holiday pay is accrued.

Debit 70 Credit 50 (51)

- holiday pay is paid.

This procedure follows from the Instructions for the chart of accounts (account 70).

Do similar postings if the vacation is rolling (that is, it starts in one month and ends in another). At the same time, the accountant does not have to distribute vacation pay by month.

This is explained as follows.

Since 2011, the costs incurred by the organization in the reporting period, but related to the following reporting periods, may not be reflected in the balance sheet as deferred expenses (in a separate line). They are shown in the balance sheet in accordance with the conditions for the recognition of assets established by regulatory legal acts on accounting. And they are subject to write-off in the manner established for writing off the value of assets of this type.

Such rules are established by paragraph 65 of the Regulation on accounting, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.

In this regard, account 97 “Deferred expenses” is not used in all cases in which it was previously used. This account can be used provided that the corresponding amounts are expressly named as deferred expenses in the current accounting regulations. Or the amounts are taken into account on account 97 if they meet the following criteria:

• the organization incurred costs, while the counterparty did not have counter obligations to it (otherwise, receivables are recognized, not expenses);

• these expenses do not form the cost of tangible or intangible assets;

• expenses cause receipt of income during several reporting periods.

Vacation pay accrued in the current month for the next month does not apply to deferred expenses, since such expenses do not cause income in several reporting periods (clause 19 of PBU 10/99) and affect the financial result of the very period in which they were made . Consequently, in accounting, vacation pay does not need to be distributed between the months in which the vacation fell, that is, they should be taken into account at a time upon accrual.

An example of the reflection in accounting of accrual of vacation pay. Vacation starts in one month and ends in another. The organization is a small business entity, does not create a reserve for vacation pay

In June 2015, the manager of OOO Trading Firm Germes A.S. Kondratiev was given basic paid leave. Vacation duration - 28 calendar days: from June 16 to July 13, 2015. Vacation pay was paid to the employee on June 11, 2015.

The accountant accrued vacation pay in the amount of:

including:

• for June:
  
• for July:
  

In June 2015:

Debit 44 Credit 70
- 28 672 rubles. - accrued holiday pay Kondratiev for June and July.

Accounting: a reserve is being created

If the organization creates a reserve for vacation pay, then do not include the accrued vacation pay in the expenses of the current month. The accrual of vacation pay and contributions for compulsory insurance in accounting reflect the postings:

- accrued vacation pay at the expense of the reserve;

Debit 96 subaccount "Reserve for vacation pay" Credit 69 subaccount "Settlements with the Pension Fund for the insurance part of the labor pension"

- accrued at the expense of the reserve pension contributions to finance the insurance part of the labor pension from vacation pay;

Debit 96 sub-account "Reserve for vacation pay" Credit 69 sub-account "Settlements with the FSS on social insurance contributions"

- accrued social insurance contributions from vacation pay at the expense of the reserve;

Debit 96 subaccount "Reserve for vacation pay" Credit 69 subaccount "Settlements with FFOMS"

- accrued from the reserve contributions for medical insurance in the FFOMS of Russia from vacation pay;

Debit 96 sub-account "Reserve for vacation pay" Credit 69 sub-account "Settlements with the FSS on contributions for insurance against accidents and occupational diseases"

- accrued from the reserve premiums for insurance against accidents and occupational diseases from vacation pay.

Record vacation pay by posting:

Debit 70 Credit 50 (51)

- holiday pay is paid.

This procedure follows from the Instructions for the chart of accounts (accounts 70 and 96).

Vacation pay for rolling leave

Situation: how to reflect the accrual of vacation pay at the expense of the reserve during rolling leave in accounting (starts in one month and ends in another)?

The full amount of accrued vacation pay must be written off at the expense of the amounts of the previously created reserve. The fact that the vacation is rolling from one month to another does not matter.

The reserve for vacation pay is an estimated liability (clause 5 PBU 8/2010). It is reflected in accounting at the reporting date. Its value represents the “virtual” debt of the organization if it had to accrue and pay vacation pay to all employees at once. This debt includes both the vacation pay itself and the amount of taxes and contributions that must be paid from them to the budget.

This procedure for creating an estimated liability is provided for in paragraph 15 of PBU 8/2010.

At the time of payment of vacation pay to the employee, part of the estimated liability will be repaid. According to the rules of labor legislation, vacation pay is paid to an employee no later than three days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation). Therefore, regardless of whether the vacation is rolling from month to month or not, the estimated liability is fully repaid when vacation pay is paid. This means that when accruing vacation pay to a specific employee, the previously created reserve must be reduced by their full amount. It is not necessary to split the vacation into parts in order to write off the obligation in installments corresponding to the number of vacation days in each month.

This follows from the provisions of paragraphs 5 and 21 of PBU 8/2010. An exception is the situation when the amount of the reserve turned out to be insufficient to write off accrued vacation pay at its expense.

An example of the reflection in accounting of the accrual of vacation pay at the expense of the created reserve for vacation pay. Vacation starts in one month and ends in another

In June 2015, the manager of OOO Trading Firm Germes A.S. Kondratiev was given basic paid leave. Vacation duration - 28 calendar days - from June 16 to July 13, 2015. Vacation pay was paid to the employee on June 11, 2015.

For the billing period - from June 1, 2014 to May 31, 2015 - Kondratiev received a salary in the amount of 360,000 rubles. The billing period has been fully completed.

Kondratiev's average daily earnings were:
360 000 rub. : 12 months : 29.3 days/month = 1024 rubles / day

The total amount of vacation pay is:
1024 rubles/day × 28 days = 28,672 rubles.

Including:

• for June:
  1024 rubles/day × 15 days = 15,360 rubles;
• for July:
  1024 rubles/day × 13 days = 13,312 rubles.

The accountant of the organization reflected the accrual of vacation pay in the accounting with the following entries.

In June:

Debit 96 subaccount "Reserve for vacation pay" Credit 70
- 28 672 rubles. - accrued holiday pay Kondratiev for June-July.

Vacation pay exceeded the amount of the reserve

You can use the reserve only within the limits of the reserved amounts.

If in the reporting period the actual expenses for the payment of vacation pay are greater than the amount of the created reserve for the payment of vacation pay for this employee, the amount of the excess must be reflected in the general order:

Debit 20 (23, 25, 26, 29, 44...) Credit 70

- reflects the amount of vacation pay in excess of the amount of the created reserve.

This procedure follows from paragraph 21 of PBU 8/2010.

06/05/2019 Attention! The document is out of date! New version of this document

When calculating income tax expenses are taken into account (clause 7 of article 255, clause 1 of clause 1 of article 264 of the Tax Code of the Russian Federation):

• holiday pay (including personal income tax);
• vacation pay insurance premiums.

Vacation pay is taken into account in the expenses of the current period only to the extent that is accrued for vacation days falling on this period (Letters of the Ministry of Finance dated 09.06. 356). Let's say an organization that reports on income tax on a quarterly basis provides an employee with vacation from June 24 to July 21 and pays vacation pay in the amount of 40,000 rubles. The amount of vacation pay will be taken into account in expenses as follows:

• in the second quarter - 10,000 rubles. (40,000 rubles / 28 days x 7 days);
• in the third quarter - 30,000 rubles. (40,000 rubles / 28 days x 21 days).

Contributions accrued on vacation pay are taken into account in expenses on the date of their accrual, regardless of the periods for which the vacation falls (clause 1, clause 7, article 272 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance of 06/09/2014 N 03-03-РЗ / 27643 , dated December 23, 2010 N 03-03-06/1/804).
If you create a reserve for vacation pay, vacation pay and insurance premiums accrued on them are not taken into account in expenses (clause 2 of the Letter of the Ministry of Finance of 04/01/2013 N 03-03-06 / 2/10401).
When calculating tax STS with the object "income minus expenses" expenses are taken into account (clauses 6, 7, clause 1, clause 2, article 346.16, clauses 1, 3, clause 2, article 346.17 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of November 24, 2009 N 03-11-06 / 2/246 ):

• vacation pay (net of personal income tax) - on the date of payment to the employee;
• Personal income tax from vacation pay - on the date of transfer to the budget;
• insurance premiums accrued on vacation pay - as of the date of transfer to the budget of the PFR, FSS or FFOMS.

When calculating tax USN with the object "income" accrued on vacation insurance premiums reduce the amount of the advance payment and tax under the simplified tax system for the period in which the contributions are transferred to the budget of the PFR, FSS or FFOMS (clause 1, clause 3.1, article 346.21 of the Tax Code of the Russian Federation).
When calculating UTII accrued on vacation insurance premiums reduce the amount of tax for the quarter in which the contributions are transferred to the budget of the PFR, FSS or FFOMS (clause 1 clause 2 article 346.32 of the Tax Code of the Russian Federation).
In accounting The accrual and payment of vacation pay is reflected as follows:

If you create a reserve for vacation pay, vacation pay and insurance premiums accrued on their amount are accrued at the expense of the reserve. If the reserve is insufficient, it is not necessary to accrue vacation pay on the debit of account 97 "Deferred expenses". In such cases, vacation pay is accrued in the same way as in a situation where the reserve was not created at all, i.e. on the debit of cost accounting accounts (20, 25, 26, etc.).

More on the topic:

Reflection of vacation pay amounts in accounting and tax accounting

What does accounting for vacation pay include? On the basis of an order (instruction) on granting labor leave, the accountant is obliged to accrue and pay vacation pay to the employee, as well as to withhold and transfer the amounts of personal income tax and insurance premiums to the Pension Fund of the Russian Federation, the FSS and the FFOMS.

The amounts of vacation pay, taking into account the accrued personal income tax and the amounts of insurance premiums, are subject to accounting as expenses when calculating income tax. These amounts are taken into account in the expenses of the current period in the part that accounts for the accrual of vacation pay for the days of labor leave falling on the corresponding period. For example: an employer making a quarterly report on income tax, the employee was granted a part of the labor leave from June 15 to July 3, i.e. part of the vacation days falls on the 2nd quarter and part - on the 3rd quarter. The amount of accrued vacation pay for the period from June 15 to 30 will be charged to the expenses of the 2nd quarter, and the amount of vacation pay from July 1 to 3 - to the expenses of the 3rd quarter.

Insurance premiums accrued on holiday amounts are expensed as of the date of accrual, regardless of the period of granting labor leave.

Calculation of vacation pay - posting and reflection in accounting

How to calculate holiday pay?

The accrual of vacation pay is reflected in accounting on the debit of accounts 20 and the credit of account 70. At the same time, accounts similar to payroll accounts are debited.

When paying vacation pay, personal income tax (withholding personal income tax) is carried out according to the debit account. 70 and credit sc. 68. The accrual of insurance premiums is reflected in the debit of the account. 20 (in this case, the same accounts are debited as for payroll) and credit c. 69. Posting vacation pay looks like this: D 70 - K 50 (51).

When creating a reserve for employee vacation pay, accrual of vacation pay and insurance premiums is carried out at the expense of the reserve. In this case, during the year, the company will take into account only the amount of deductions to the reserve in accordance with PBU 8/2010 in expenses. Accrued vacation pay is not included in the current month's expenses. A similar procedure applies to insurance premiums accrued from vacation pay paid at the expense of the reserve. Postings in these cases are made for the entire amount of vacation pay, regardless of whether the vacation period affects the next month, i.e. to reflect the amount of vacation pay in accounting, it does not matter when the employee actually goes on vacation.