Provision for payment of vacations in mandatory is created in accounting and is rarely taken into account in taxation. In accounting (BU), the obligation is provided for enterprises that maintain full accounting. Small businesses keeping simplified accounting have the right not to create reserves. There is no need to plan vacation funds for non-profit enterprises financed from budgets of various levels. In this article, we will analyze how the reserve for the payment of vacations is formed in accounting.

Reservation of funds for vacation in tax accounting (OU) is only the right of the company. Accounting for reserves is clearly spelled out in the legislation and is applied subject to the conditions of document flow.

Need to reserve funds for vacation pay

The purpose of creating a reserve is to obtain information about the need for funds to pay for all types of employee vacations. The main users of information are founders, directors and other persons interested in the even distribution and write-off of expenses throughout the year.

The calculation of the reserve in BU and OU must be documented. The forms of the primary document are developed independently and are used as an estimate or an accountant's certificate. The form used must be approved in the document flow.

Indicators of the accounting policy of the organization

The procedure for reserving funds must be approved in accounting policy. In the section on accounting, the methodology for calculating deductions is presented, the dates for the creation of the fund and the recognition of expenses in accounting are determined. There are no legally developed methods of forming the reserve fund.

Reservation in NU requires the fulfillment of the requirements specified in Art. 324.1 of the Tax Code of the Russian Federation. Failure to define the terms of reservation may lead to the refusal to accept deductions in expenses when checking the IFTS. If a reserve is created in NU, the accounting policy will need to approve a number of conditions.

The creation of a reserve fund is allowed only for enterprises using the accrual accounting method. In the absence of a vacation reserve, expenses for enterprises using the accrual method are written off in the amount of actual expenses.

The general requirements of reserves in accounting and tax accounting have the same components: expenses include accrued vacation payments calculated by average earnings and contributions to funds - the Pension Fund of the Russian Federation (in terms of pension and medical insurance) and the Social Insurance Fund.

Legislative basis for the creation of provisions for vacation pay

In the BU, the provision for the creation of vacations is treated as an estimated liability. To create a reserve, it is necessary to simultaneously comply with the following conditions:

• No liabilities of past periods (calendar years). The use of past events is allowed only due to changes in legislation or other circumstances that require reflection in the accounting. For example, the provision may include the amounts of unused holidays of previous years arising from various circumstances.
• The likelihood of declining economic benefits.
• Possibility to estimate the amount of the required reserve.

At the legislative level, the creation of obligations is determined by PBU 8/2010. The regulation does not establish the procedure for calculating, but indicates the need to determine the real amount of costs.

In tax accounting, the possibility of creating a reserve is defined in Art. 324.1 of the Tax Code of the Russian Federation. The article is fully devoted to the requirements for credentials, the procedure for generating and adjusting data at the end of the year.

Reserve creation dates

In accounting, a reserve can be recognized for reporting date, the choice of which is made from several options at the discretion of the enterprise. The main criterion for determining the reserve in the BU is the most probable amount of payments. An entity must calculate a provision at each reporting date.

The reserve can be formed for one of the selected reporting dates

In tax accounting, expenses are recognized evenly, starting from the first month of the year. Amounts are written off only if there are actual expenses. In accounting for the beginning of the year, costs are written off before their actual implementation using the indicator "Deferred tax asset". The deductible temporary difference is applied in accordance with PBU 18/02, which should be indicated in the accounting policy.

Features of accounting for vacation pay reserve

The valuation of the accounting reserve includes the amounts vacation payments and social contributions in funds. The procedure for calculating the required amounts can be carried out different ways depending on the volume of the procedure and the state. There are 2 ways of calculating the amount of reservation:

• The fund is formed for each employee individually. Determination of the amount of the reserved amounts is established based on the actual average earnings of the employee and the number of days of the due leave. The calculation is laborious, but meets the requirement of providing the most probable cost estimate.
• The fund is determined by the average indicator. The starting points are the average wages of all employees and total number the days of rest they were given.

The amounts accrued for paying vacation pay and deductions to funds are paid during the year only at the expense of the reserve. Operations for data accounting, write-off of amounts are made out by postings.

Example # 1. Accounting for provisions for payment of vacations with postings

Let's take an example of a part of reservation and recognition transactions. Alpha LLC conducts production activities using a vacation reserve. In the process of keeping records, records are made:

• Reserve created - Debit 20 Credit 96;
• Accrued payments for vacation - Debit 96 Credit 70;
• Accrued deductions to funds - Debit 96 Credit 69;
• Accrued payments in case of exceeding the amount of the reserve within the year Debit 97 Credit 70, 69;
• The amounts of the reserve are written off at the expense of previously incurred expenses of future periods Debit 96 Credit 97;
• Accrued amounts of payments and deductions in case of excess of the reserve at the end of the year - Debit 20 Credit 70, 69.

The fund data is adjusted at each reporting date taking into account changes in the payroll. In the course of business, the company may expand, reorganize or undergo staff reductions. Any changes in the headcount are reflected in the reservation fund.

Peculiarities of tax accounting of the reserve for the payment of vacations

An important indicator of OU reserves is the determination of the maximum amount of the fund. The value underlies the indicator of the rate of monthly deductions. The total is planned based on the maximum possible need for vacation expenses.

The basis for calculating the required amount is the data primary documentation enterprises:

• Regulations on wages and bonuses.
• Staffing table.
• Accrual statements wages the previous year.
• Accounting cards.
• Calculation of the average headcount.

Example # 2. Tax accounting of vacation allowances

Consider an example of determining regulatory deductions. Alpha LLC has a staff of 2 people. Let's say that the estimated amount of vacation payments is 45,000 rubles, and deductions to funds are 13,590 rubles (30.2%). The total amount of maximum deductions to the fund is 58,590 rubles. The enterprise spends 480,000 rubles a year on wages. The total annual payroll is 480,000 + 480,000 * 30.2% = 624,960 rubles.

We count annual rate contributions to the fund: 58 590/624 960 * 100% = 9.38%. Monthly deductions to the reserve are 9.38%, calculated from the payroll amount.

By analogy with leading accounting the write-off of the amounts in OU is made at the expense of the reserve funds.

The procedure for clearing key figures in tax accounting

Estimated and actual figures in OU may differ. In Art. 324.1 of the Tax Code of the Russian Federation established the obligation to conduct an inventory. The control measure is carried out at the end of the calendar year - tax period by profit or single tax... In the course of the inventory, the following data are specified:

• Completeness of used vacations
• Amounts used to pay average earnings during vacations.
• Contributions made to funds.
• Deviations of actual from calculated indicators.

Based on the results of the inventory, deviations in one direction or the other may be revealed. The person responsible for keeping records takes measures to equalize the indicators.

Liability in the absence of a reserve

There is no punishment for violating the procedure for booking vacation pay at OU. The lack of reserve funds can be defined as a gross violation of the accounting rules. The amount of penalties for a violation within one year period is 10 thousand rubles, and 30 thousand rubles if a lack of accounting is revealed over several periods. The collection is carried out on the basis of Art. 120 of the Tax Code of the Russian Federation. In addition, a person may be issued a fine in accordance with 15.11 of the Administrative Code, which is a rare case for this violation due to the controversy of the grounds for this article of the Administrative Code.

Answers to the most frequently asked questions

Question number 1. Is the amount of educational leave payments written off from the reserve?

Educational leave refers to additional types of leave and can be accrued from reserves.

Question number 2. Is it taking shape reserve fund for employees hired under civil law contracts?

Funds for the payment of vacations are reserved only for employees hired by labor contracts... The form of recruitment under the GPA is interpreted as the provision of services.

Question number 3. When is the vacation reserve formed?

The reserve starts on January 1 and must be approved before the beginning of the calendar year. Reservation indicators are included in the accounting policy and approved by the order of the head.

Question number 4. How can you simplify the write-off of expenses at the expense of the reserve in the BU? Is it possible to set a monthly fixed percentage?

Uniform write-off of vacation costs in the presence of a reserve in accounting is not made. Even if the estimate is approved on a straight-line basis, the write-off is made in the amount of actual costs within the reserve, the amount of which is adjusted at the reporting date.

Question number 5... According to what data at the end of the year to approve the reserve, if from the new calendar year it is planned to change the rates of contributions to funds, for example, to the Social Insurance Fund?

Vacation reserves approved before the beginning of the calendar year are used in the next period. The amount of the fund must be calculated taking into account the tariffs in force in the year of use of the reserve. If there are any changes made after the approval of the fund, the adjustment is made at the end of the year.

Leave payment reserve Is an estimated obligation to pay for upcoming vacations.

The vacation allowance is a source of payment of vacation pay, compensation for unused vacation and payment of contributions during extrabudgetary funds that the employer creates in the current period for future use.

Leave payment reserve in accounting

Who is obliged to create a vacation reserve

All organizations, with the exception of organizations that have the right to maintain simplified accounting, are required to create a reserve for vacation payments in accounting and recognize an estimated liability to pay for upcoming vacations.

The purpose of creating a vacation provision is to show that at the reporting date the entity has an obligation to employees to pay for the vacation.

How often to create a vacation reserve

Vacation reserve is created as of the reporting date.

Vacation reserve is created:

or on the last day of each month (each reporting date);

or on the last day of each quarter;

or only on December 31 of each year. This option can be used only by those organizations that submit only annual accounts to participants.

The choice of the date for calculating the provision is fixed in the accounting policy.

Creating a vacation reserve in accounting

Contributions to the reserve are made on the last day of the month, quarter or year in the debit of the same accounts on which the salaries of employees are calculated. The wiring will be like this:

If the accrued reserve is not enough and the balance on the account has become zero, then vacation pay and compensation for unused vacation must be charged to the debit of cost accounting accounts 20 (08, 23, 26, 44).

Vacation reserve calculation

The procedure for calculating the amount of the reserve for the payment of vacations is not stipulated in the normative way.

Each organization must develop and consolidate it in its accounting policies.

You can use one of the three most common methods.

The reserve (credit balance of the account, sub-account "Reserve for the payment of vacations") is calculated based on the average daily earnings of employees.

When using this method, you first need to distribute all employees into groups, depending on which of the accounts is debit their salary.

For example, the salary of workers directly involved in the production of products is reflected in the debit of account 20 "Main production", the salary of administrative and managerial personnel (including the director and accountant) is reflected in the debit of account 26 "General expenses", the salary of sales managers is reflected in to the debit of account 44 "Costs of sale".

After that, deductions to the reserve (credit turnover of account 96 "Provisions for future expenses", subaccount "Reserve for vacation pay") is calculated based on the share of expenses for vacation workers of each group in the total amount of labor costs for this group.

The third method for calculating the amount of the reserve involves determining the rate of deductions to the reserve, which is calculated based on the results of the last year. This standard will be determined as the share of expenses for vacation pay and compensation for employees of each group in the total amount of expenses for wages in this group for the year.

Vacation reserve and accounting statements

The amount of the vacation reserve in balance sheet the organization will be reflected in line 1540 "Estimated liabilities" in an amount equal to the credit balance of account 96 "Provisions for future expenses", subaccount "Reserve for the payment of vacations".

Provision for vacation pay in tax accounting

A taxpayer who has made a decision on equal accounting of forthcoming expenses for payment of employee vacations for tax purposes is obliged to reflect in the accounting policy for tax purposes:

the method of reservation adopted by him;

the maximum amount of deductions and the monthly percentage of deductions to the specified reserve.

For these purposes, the taxpayer is obliged to draw up a special calculation, which reflects the calculation of the amount of monthly deductions to the reserve, based on information about the estimated annual amount of expenses for paying for vacations, including the amount of insurance premiums from such expenses.

In this case, the percentage of deductions to the reserve is determined as the ratio of the estimated annual amount of expenses for the payment of vacations to the estimated annual amount of expenses for labor remuneration.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Vacation reserve: details for the accountant

• Formation of reserves for payment of vacations

  Obligations. Based on the foregoing, the allowances for the payment of vacations for the hours actually worked is advisable ... contributions are calculated taking into account the methodology for calculating the reserve for the payment of vacations. Method 1. Amount ... Contents of the transaction Debit Credit A provision has been formed for the payment of vacations for actually worked hours: ... (reduced) obligations to form provisions for the payment of vacations (by the “red side” method) 2 ... next order: - the amount of the reserve for the payment of vacations is charged on the last working day ...

• Vacation payment at the expense of the created reserve

  According to the Ministry of Finance, the formation of reserves for the payment of vacations, including payments for payments on ... forms a reserve for the payment of vacations. Method 2 was approved in the accounting policy (calculation of the reserve for the payment of vacations at ... 8202;%. 5. Determine the quarterly amount of the reserve: for the payment of vacations - 230 944 ... conclusions: 1. The obligation to form a reserve for the payment of vacations, including payments for the payment of ... periods. "3. The procedure for the formation of a reserve for the payment of vacations is established by the institution within the framework of the accounting ...

• Granting leave to teachers and calculating vacation pay

  For information: the Ministry of Finance gave clarifications on the formation of a reserve for the payment of vacations in letters from ... stated, in the opinion of the Ministry of Finance, the formation of reserves for payment of vacations, including payments for payments on ... forms a reserve for payment of vacations. By the calculations made, the following was established: - the amount of monthly deductions to the reserve for the payment of vacations ...

• Provision for future expenses for the payment of annual seniority benefits

  The Tax Code of the Russian Federation is devoted to the formation procedure: a reserve for payment of vacations; reserve for the payment of annual benefits .... The balance of the reserve for the payment of vacations revealed by the results of the inventory is reflected in the tax accounting as ... in essence it differs from the reserve for the payment of vacations. The unused vacation allowance is the unused vacation days ... defined by this rule only for the vacation allowance, in relation to the payment reserve ...

  Goals tax accounting provision is made for the creation of a reserve for the payment of employee vacations, and in fact the company ...

• Organization's responsibility for non-application of certain PBUs

  By doubtful debts and the absence of a reserve for payment of vacations (PBU 8/2010), may be ... non-accrual of a reserve for doubtful debts, a reserve for payment of vacations (PBU 8/2010) and non-application ...

• We hand over financial statements for 2018

  11.2002, No. 114n), create a reserve for payment of vacations (i.e., apply PBU 8 ...

• On the accounting in expenses of bonuses for the results of work of the previous period in the period of their accrual

  The same procedure as the reserve for the payment of vacations. Question: In an organization according to ...

Is the calculation of liabilities "per employee mandatory"?

Please explain how gross is an inaccurate calculation of estimated liabilities for the balance of vacations in accounting? Costs were reflected less than necessary. What is the threat? At audit, the auditor discovered an inaccuracy, and having calculated the materiality level of the deviation - the level is not significant. Or is it our right to choose a calculation method. The method "by department" was used.

Absolutely clear methodology for calculating the reserve for vacations is not offered by either tax law nor accounting. The enterprise must itself develop and prescribe in the accounting policy a methodology for calculating the provision. It is assumed that the amount of the reserve should be determined reliably, with a sufficiently high degree of accuracy. However, nowhere is it specified that the reserve should be calculated individually for each employee of the enterprise.

Justification

Sergey Razgulin, actual state adviser of the Russian Federation of the 3rd class

How to determine the amount of the vacation allowance

In accounting, the amount of the reserve should be equal to the total amount of vacation pay for all employees, including taxes and contributions that need to be charged on such payments. We are talking about those vacation days that the employee has already earned.

This follows from general rule, according to which it is necessary to determine the amount of estimated liabilities in accordance with Section III of PBU 8/2010. The estimated liability is recognized in accounting as of the reporting date in the amount necessary to settle with creditors or transfer the liability to another person (clause 15 of PBU 8/2010).

However, a specific method for determining the amount of the reserve is not provided for in Section III of PBU 8/2010. Therefore, determine this methodology yourself and fix it in the organization's accounting policy for accounting purposes (clause 7 of PBU 1/2008).

Most the best option: estimate the estimated amount of expenses that the organization will incur in connection with the payment of vacation pay, as often as you prepare financial statements. After all, interim financial statements in tax inspectorates no need to submit (subparagraph 5 of clause 1 of article 23 of the Tax Code of the Russian Federation). But if the founders, shareholders or owners of the organization require, then it should be compiled (part 4 of article 13 of the Law of December 6, 2011 No. 402-FZ). That is, if the founders need accounting reporting once a quarter - in order to know the amount of profit and distribute dividends, then estimate the estimated amount of expenses for paying vacation pay on a quarterly basis.

An important detail: in accounting statements the size of the vacation allowance must be shown on a separate line only if such a value is significant (paragraph 24 of PBU 8/2010).

Oleg Khoroshy, Head of the Corporate Profit Tax Division of the Tax and Customs Policy Department of the Ministry of Finance of Russia

How to determine the estimated annual salary and benefits for calculating the monthly percentage of contributions to the reserve of forthcoming employee benefits

The organization must independently determine the estimated annual amount of salaries or payments for which the reserve is formed.

To calculate the monthly deductions to the reserve, make a special calculation (estimate) in any form. Include only economically sound data in the calculation and confirm it primary documents... For example, the Regulations on Remuneration, the Collective Agreement, staffing table, vacation schedule, etc. This is indicated in paragraph 1 of article 324.1, paragraph 1 of article 252 Tax Code RF and confirmed in the letter of the Ministry of Finance of Russia dated October 25, 2016 No. 03-03-06 / 2/62147.

The estimated salary can be calculated based on:
- data on the number of employees for the coming year;
- the system of remuneration established in the organization.

The estimated amount of upcoming payments can be calculated based on:
- the current methodology for calculating vacation pay;
- the duration of vacations provided to employees of the organization;
- provisions on the payment of remuneration for seniority or remuneration at the end of the year.

When determining the estimated annual amount of upcoming payments to calculate the monthly percentage of contributions to the reserve for vacation pay, consider only the days of upcoming annual holidays (main and additional). Do not include vacation days that employees did not use in previous years. After all, you have already created reserves for them, the balances of which have been transferred to the current year. Such clarifications are contained in the letters of the Ministry of Finance of Russia dated September 24, 2010 No. 03-03-06 / 1/617, dated July 13, 2010 No. 03-03-06 / 2/125.

An example of determining the monthly percentage of deductions to the provision for the payment of vacations

Alpha LLC fixed the creation of a reserve for payment of vacations in the accounting policy for tax purposes for the next year.

In accordance with the staffing table, Alpha will employ 25 people from January 1, including:
- Director with a salary of 40,000 rubles. and a monthly bonus of 25 percent of the salary;
– Chief Accountant with a salary of 20,000 rubles;
- two accountants with salaries of 10,000 rubles each;
- 15 managers with salaries of 10,000 rubles each. and monthly bonuses of 50 percent of salary;
- four sellers with salaries of 8,000 rubles each;
- two loaders with salaries of 8,000 rubles each.

All Alpha employees are entitled to 28 calendar days of paid annual leave. As of January 1, the organization does not have employees who had unused vacation days in previous years.

The estimated amount of labor costs is:

Since employees actually work 11 months a year (they are on vacation for one month), the accountant calculated the estimated annual amount of labor costs as follows:
RUB 3,993,000 (363,000 rubles / month? 11 months).

The organization charges contributions for compulsory pension (social, medical) insurance at a total rate of 30 percent.
Contributions for insurance against accidents and occupational diseases during the year are calculated at a rate of 0.2 percent on the income of all employees.

The amount of contributions for compulsory pension (social, medical) insurance from the estimated amount of labor costs is:
RUB 1,197,900 (3,993,000 rubles? 30%).

The amount of contributions for insurance against accidents and occupational diseases from the estimated amount of labor costs for all employees is 7986 rubles. (3,993,000 rubles? 0.2%).

The estimated amount of labor costs for the year, taking into account all insurance premiums, is:
RUB 3,993,000 + 1 197 900 rub. + 7986 rub. = 5 198 886 rubles.

The settlement period for calculating vacation pay is 12 calendar months preceding the vacation. The amount of estimated earnings for settlement period, taken when calculating vacation pay, is equal to:
363,000 rubles / month ? 12 months = 4 356 000 rubles.
When calculating the estimated amount of vacation pay, the accountant was guided by the Labor Code of the Russian Federation.

The estimated amount of vacation pay for the coming year was:
RUB 345,714 (4 356 000 rubles: 12 months: 29.4 days? 28 days).

The amount of contributions for compulsory pension (social, medical) insurance from the estimated annual vacation pay is equal to:
RUB 103,715 (RUB 345,714? 30%).

The amount of contributions for insurance against accidents and occupational diseases from the estimated annual vacation pay for all employees is 691 rubles. (345,714 rubles? 0.2%).

The estimated amount of vacation pay for the year, taking into account all insurance premiums, is:
RUB 345,714 + 103 715 rub. + 691 RUB = 450 120 rubles.

The monthly percentage of deductions to the reserve for the payment of vacations is:
RUB 450 120 : 5 198 886 rub. ? 100% = 8.7%.

At the same time, the head or chief accountant can be completely released from administrative responsibility if:

Employees take most of their vacations in the summer, and in winter they go on vacation a little. The cost of paying vacation pay and the tax burden change throughout the year. This is inconvenient for paying taxes and reporting profits. A reserve for vacation pay will help solve this problem with benefit.

To determine the monthly percentage and the limit for deductions to the reserve, make a calculation (estimate). The amounts of accruals and write-offs of the reserve should be reflected in this tax register. Estimate forms and tax register develop yourself and approve in an accounting policy or order. Let's consider the calculation of the vacation reserve in tax accounting using an example.

Divide all workers into groups. Group together employees whose salaries are reflected in one expense account. For example, in one group - workers of the main production, whose salary is on account 20. And in another - employees associated with sales, their salary is on account 44.

Check how many unused vacation days each employee has at the end of the year. For example, as of December 31, there are no unaccompanied vacations. The salary of the first employee is 30,000 rubles, and the other two - 40,000 rubles each. In 2016, all of them were on vacation for 28 calendar days from September 1. For September, the salary of the first was:

30,000? : 22 days ? 2 days = 2727.27?.

And the other two:

40,000? : 22 days ? 2 days = 3636.36?.

Calculate the average daily earnings of each employee. For the first:

(11 months? 30,000? + 2727.27?) / (29.3 days? 11 months + 29.3 days / 30 days? 2 days) = 1026.14?.

For the other two:

(11 months? 40,000? + 3636.36?) / (29.3 days? 11 months + 29.3 days / 30 days? 2 days) = 1368.19?.

Calculate the amount of vacation pay for each employee in 2017 with contributions. For the first:

28 days ? 1026.14? ? (1 + 30.2 / 100) = 37,408.96?.

For the other two:

28 days ? 1368.19? ? (1 + 30.2 / 100) = 49 878.73?.

Add up the vacation pay of all employees in the group, taking into account contributions:

37,408.96? + 49 878.73? ? 2 persons = 137 166.42?.

Received the expected amount of vacation group in 2017. You can take the amount of vacation pay last year. Fix the chosen method in the accounting policy.

Suppose, according to the vacation schedule for 2017, all employees of the group go on vacation for 28 days from July 1.

Calculate your expected salary first employee in 2017:

11 months ? 30,000? + 30,000? / 21 days ? 1 day = 331,428.57?.

And the other two:

11 months ? 40,000? + 40,000? / 21 days ? 1 day = 441,904.76?.

Determine the wage fund for 2017 for the group, taking into account contributions:

(331 428,57 ? + 441 904,76 ?) ? (1 + 30,2: 100) = 1 006 880 ?.

Make such calculations for each group of workers. Add up the corresponding values ​​for all groups.

Calculate the percentage of deductions to the reserve:

137 166,42 ? : 1 006 880 ? ? 100% = 13,62%.

Contribute this percentage of the wage bill to the reserve on a monthly basis. Calculate vacation pay, as well as contributions from them, at the expense of the reserve.

If the amount of the reserve is not enough, accrue vacation pay as usual. Include unused reserve amounts in non-operating income.

1. From recommendation
2. From recommendation
3. From recommendation
   • organization provided updated tax return(calculation) and paid additional taxes and fees, as well as penalties;
   • the entity corrected errors in the reporting (for example, submitted revised financial statements) prior to its approval.
5. From the article of the magazine "Glavbukh", No. 10, May 2016

New gross errors in accounting based on specific examples

Accounting and reporting are distorted

- taxes or contributions are understated by 10 percent or more;

- the indicators of any line of the financial statements are distorted by 10 percent or more.

They still cannot be fined if the deviations are less than 10 percent. Consider a dangerous misstatement using accounting reserves as an example.

Example 1. When an uncreated reserve leads to a fine

The organization has a receivable - 1,000,000? The accounting policy stipulates that the reserve is accrued on an interval basis. The calculated reserve is 200,000?

Accounts receivable the balance sheet shows on line 1230. The accrued provision reduces the amount on this line. The accountant put in line 1230 of the balance sheet 1,000,000?, But should have 800,000? (1,000,000 - 200,000). Distortion - 200,000?, Or 25 percent (200,000? / 800,000? 100%). This means that there is a gross error, for which a fine of up to £ 10,000 is possible.

It is obligatory to form a reserve for payment of vacations in accounting, otherwise fines are threatened. True, the obligation to create a reserve in accounting does not apply to everyone. In tax accounting, a reserve is created at will, but companies can form it on OSNO with an accrual method. How to reflect and calculate the reserve for vacation pay, see examples.

Most accountants do not create a vacation provision in tax accounting. Although it helps to distribute costs evenly. And companies with uniform costs inspire the trust of tax officials. See examples of how to calculate the reserve limit and the amount of deductions in accounting and tax accounting. You can calculate vacation pay according to the current rules in the service

Provision for vacation pay in accounting and tax accounting in 2019

In tax accounting, a vacation reserve is created in order to evenly account for expenses throughout the year (Article 324.1 of the Tax Code of the Russian Federation). In accounting, a reserve for vacation payments is formed for other purposes - to take into account the obligations that arise for the organization in the course of its work (clauses 5, 8 of PBU 8/2010).

Is the provision for vacation pay required or not in 2019? In accounting, it is mandatory to form a reserve. This requirement is enshrined in PBU 8/2010 “Estimated Liabilities, contingent liabilities and contingent assets ".

First, the reserve is recognized as an estimated liability, since it has all the signs of such (clause 5 of PBU 8/2010, letter of the Ministry of Finance of Russia dated June 14, 2011 No. 07-02-06 / 107).

Secondly, subparagraph "a" of paragraph 2 of PBU 8/2010 says: the norms of this provision apply, in particular, to labor contracts. And paid vacations are due to employees within the framework of labor relations, that is, just on the basis of employment contracts.

All organizations are required to apply PBU 8/2010. The exception is small businesses. They have the right to create a reserve voluntarily.

Provision for vacation pay in accounting in 2019

In accounting, the amount of the reserve for vacation pay should be equal to the total amount of vacation pay for all employees, including taxes and contributions that need to be charged on such payments. We are talking about those vacation days that the employee has already earned ( section III PBU 8/2010). The estimated liability is recognized in accounting as of the reporting date in the amount necessary to settle with creditors or transfer the liability to another person (clause 15 of PBU 8/2010).

However, there is no specific method for determining the amount of the vacation reserve. Therefore, determine this methodology yourself and fix it in the organization's accounting policy for accounting purposes (clause 7 of PBU 1/2008).

The best option: to estimate the estimated amount of expenses that the organization will incur in connection with the payment of vacation pay, as often as you draw up financial statements. After all, there is no need to submit interim financial statements to tax inspectorates (subparagraph 5 of clause 1 of article 23 of the Tax Code of the Russian Federation).

But if the founders, shareholders or owners of the organization require, then it should be compiled (part 4 of article 13 of the Law of December 6, 2011 No. 402-FZ). That is, if the founders need accounting reporting once a quarter - in order to know the amount of profit and distribute dividends, then estimate the estimated amount of expenses for paying vacation pay on a quarterly basis.

In the financial statements, the amount of the reserve for vacation pay should be shown in a separate line only if such an amount is significant (clause 24 of PBU 8/2010).When the obligation arises to create a reserve in accounting for the payment of vacations for small businesses >>>

How to calculate the vacation allowance

The procedure for calculating the vacation reserve is not provided for by regulatory documents. You can use the methods recommended by the Ministry of Finance (letter dated 05/20/2015 No. 02-07-07 / 28998). The amount of the reserve is considered as the product of the number of unused vacation days at the reporting date by the average daily earnings, taking into account insurance premiums as of the date of calculating the reserve.

There are two ways to calculate your average daily earnings. The first is to determine the earnings for each employee. The second is for the company as a whole or for groups of personnel. For example, separately calculate the average daily earnings for production and management personnel.

Vacation reserve transactions

In accounting, the account of the reserve for the payment of vacations is kept on account 96 "Reserves for future expenses". Accounting for this account must be kept by type of reserves, therefore, to account 96, open the subaccount "Estimated liability for upcoming vacations" (Instructions to the chart of accounts).

Reflect the reservation of amounts on the credit of account 96. Correspondence will be with the account, which reflects the salary of employees:

DEBIT 20 (23, 25, 26, 29, 44 ...) CREDIT 96 subaccount "Estimated liability for upcoming holidays"

• deductions to the reserve for payment of vacations are taken into account.

If you have a reserve in accounting, write off the cost of vacation pay at the expense of this reserve. That is, do not include the amounts of accrued vacation pay in the current month's costs. Instead, during the calendar year, take into account the deductions to the reserve for the payment of vacations as part of the costs (provisions from PBU 8/2010, Instruction to the chart of accounts).

An example of the reflection in accounting of deductions for the formation of an estimated liability for the payment of vacations

LLC "Manufacturing Firm" Master "" in the accounting policy for accounting purposes has provided the following procedure for calculating the estimated liability for the payment of vacations:
1. Estimated obligation to pay holidays is determined for the last date of each period - quarter.
2. The principal amount of the estimated liability is calculated as the product of the number of vacation days unused by all employees of the organization at the end of the quarter (according to personnel records) by the average daily earnings for the organization for the last six months.
3. The principal amount of the estimated liability is increased by the amount of insurance premiums. In this case, contributions to compulsory pension (social, medical) insurance are calculated at generally established rates.
The organization does not have employees who had unused vacation days in previous years. Therefore, at the end of the previous year, the amount of the estimated liability for vacation payments is zero.
According to personnel service as of March 31, the number of vacation days earned by all employees of the organization is 51 days, including:
- 25 days of vacation are due to employees of the main production;
- 16 days of vacation - to employees engaged in the process of servicing production;
- 10 days of vacation - for the management staff.

Provision for vacation pay in tax accounting in 2019

An organization applying the accrual method (clause 1 of article 324.1 of the Tax Code of the Russian Federation) can create a reserve for paying holidays in tax accounting. In this case, taxable profit can be reduced by the amount of deductions to the reserve starting from January of the current year. That is, even until the month in which employees actually go on vacation.

Organizations that use the cash method cannot create a reserve in tax accounting. This is due to the fact that cash-based expenses are taken into account only after their actual payment (clause 3 of article 273 of the Tax Code of the Russian Federation). That is, vacation expenses will reduce the income tax base only at the moment they are paid to the employee.

How to calculate the reserve

Form all reserves for upcoming payments to employees according to a single scheme (clause 6 of article 324.1 of the Tax Code of the Russian Federation). To calculate the monthly deductions to the reserve, make a special calculation (estimate). Indicate in it:

• the estimated annual amount of labor costs and benefits, taking into account insurance premiums;
• percentage of monthly allocations to reserves.

How to determine the estimated annual salary and benefits for calculating the monthly percentage of contributions to the reserve for future employee benefits?

Calculate the monthly percentage of contributions to the reserve for forthcoming employee payments using the formula:

An example of determining the monthly percentage of deductions to the provision for the payment of vacations
Alpha LLC fixed the creation of a reserve for payment of vacations in the accounting policy for tax purposes for the next year.
In accordance with the staffing table, Alpha will employ 25 people from January 1, including:
- Director with a salary of 40,000 rubles. and a monthly bonus of 25 percent of the salary;
- chief accountant with a salary of 20,000 rubles;
- two accountants with salaries of 10,000 rubles each;
- 15 managers with salaries of 10,000 rubles each. and monthly bonuses of 50 percent of salary;
- four sellers with salaries of 8,000 rubles each;
- two loaders with salaries of 8,000 rubles each.
All Alpha employees are entitled to 28 calendar days of paid annual leave. As of January 1, the organization does not have employees who had unused vacation days in previous years.

Vacation reserve for small businesses

Responsibility for the lack of a reserve

Those who are obliged, but do not create reserves for vacation pay in accounting, will be punished. They can be charged with both tax and administrative penalty.

Tax penalty

Failure to create, use, or revise a provision means that vacation expenses will be incorrectly reflected in accounting and in registers. Tax inspectors will consider this a gross violation of the rules for accounting for income and expenses. For such a violation within one year, organizations will be issued a fine in the amount of 10,000 rubles.

If the same is fixed in a period of several years, then the fine will be increased to 30,000 rubles. This is provided for by Article 120 of the Tax Code of the Russian Federation. The procedure for creating, using and revising the reserve for payment of vacations is spelled out in clauses 5, 21 and 23 of PBU 8/2010.

Administrative penalty

If, due to the refusal to create a reserve, any of the balance sheet lines is distorted by more than 10 percent, then an administrative fine will have to be paid. This is the threshold value established in the Code of Administrative Offenses of the Russian Federation for recognizing a gross violation of accounting and reporting rules.

If the misrepresentation is found, officials will be fined up to 10,000 rubles. This can be done with the manager or someone who is appointed responsible for maintaining accounting, for example, the chief accountant. You can verify this by looking at the Code of Administrative Offenses of the Russian Federation.

Organization by virtue of law is obliged to provide its employees with paid holidays, which means that she will have to pay either vacation pay or compensation for unused vacation(Articles 114, 127 of the Labor Code of the Russian Federation). Creation of reserves under such payments in accounting and tax accounting has long been included in the practice of many organizations. But since 2011, for all organizations, with the exception of small businesses, the formation of an accounting reserve for the payment of vacation pay has become an obligation (Clause 3 of the Order of the Ministry of Finance of Russia of 13.12.2010 N 167n). Therefore, we will consider the rules for creating such reserves..

Attention! Small businesses may not recognize estimated liabilities in accounting (Clause 3 of PBU 8/2010 "Estimated liabilities, contingent liabilities and contingent assets").

We create a reserve in accounting

Starting from 2011, reserves for future expenses, including for the payment of vacation pay, can only be created in the manner prescribed PBU 8/2010, recognizing (Sub-clause 17, clause 1 of the Appendix to the Order of the Ministry of Finance of Russia dated December 24, 2010 N 186n). Estimated liabilities are recognized while adhering to following conditions(Clause 5 PBU 8/2010):
- the organization with a high degree of probability has a duty, and it is impossible not to fulfill it;
- as a result of the fulfillment of this obligation, a decrease in economic benefits is likely;
- the amount of the estimated liability can be reasonably estimated.
As you can see, in the case of vacation pay, all three of these conditions are met. Estimated liabilities are reflected in the accounting for the debit of the expense account and the credit of the account for accounting for reserves for future expenses (Clause 8 of PBU 8/2010).
But neither PBU 8/2010, nor any other normative document does not contain a specific procedure for calculating monthly deductions to the reserve. Therefore, you must develop it yourself and fix the chosen method of creating a reserve in the accounting policy (Clause 7 of PBU 1/2008 "Accounting policy of the organization"). There can be at least two options.
Option 1. Create a reserve at the beginning of the year for the entire amount of vacation pay for the entire "annual" vacation
The use of this option can be justified by the fact that the employee may ask for a vacation in advance, that is, earlier than it should be according to the Labor Code (Article 122 of the Labor Code of the Russian Federation), and the employer has the right to meet him halfway. In other words, using this method, you recognize in the maximum assessment of the liability in the balance sheet (and thereby fulfill the requirement of prudence) (Clause 6 PBU 1/2008).
The amount of the reserve for the payment of vacation for each employee calculated by the formula:

Provision for the payment of an employee's annual leave = (Average daily + Average daily salary of an employee x Insurance premium rate) x 28 days

If an employee is entitled to additional vacation days, for example, he works in the Far North (Article 321 of the Labor Code of the Russian Federation), then the amount of the reserve is calculated taking into account these days.

For calculation average daily salary it is logical to use the same procedure that you use when calculating vacation pay for an employee (Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of 12.24.2007 N 922). As the calculation period, you can take 12 calendar months preceding the moment of calculating the reserve (that is, the previous year when calculating the reserve in January) (Clause 4 of the Regulation on the specifics of the procedure for calculating the average salary).
If during the year you hire new employees, the total amount of the reserve will need to be increased by the amount of the reserve created for these employees.
Option 2. Create a reserve based on the number of unaccompanied days of paid leave earned by the employee at the end of each month
In this case reserve amount for each employee is calculated on an accrual basis at the end of each month using the formula:

Provision for vacation pay at the end of the month = (Average daily salary of an employee + Average daily salary of an employee x Insurance premium rate) x Number of vacation days the employee is entitled to at the end of the reporting month

For each month fully worked, the employee generally earns 2.33 days (28 days / 12 months) of vacation. If the month is not fully worked out, then the remainder of less than half of the month is excluded from the calculation, and the remainder of more than 15 days is rounded up to a full month (Clause 35 of the Regulations on regular and additional leave, approved NKT of the USSR 04/30/1930 N 169; Rostrud letter dated 26.07.2006 N 1133-6).

It must be said that this particular option meets the requirements for assessing the amount of liabilities to employees in accordance with IFRS. True, it causes difficulties for accountants due to the complexity of the calculation, since it is necessary to calculate monthly the number of vacation days to which each employee is entitled. And monthly re-calculate the average daily salary based on the calculation period - 12 previous months.
As vacation payments or compensations for unused vacation leave are accrued upon termination of employment, the accrued amounts of the reserve are written off.

Example... Calculation of provision for option 2

Condition

Ivanov I.I. has been working in the organization since January 1, 2011, January, February and March are fully worked out. Petrov A.A. hired on March 15, 2011. The insurance premium rate of the organization is 34%. From April 1 to April 7, Ivanov went on vacation, while he received vacation pay in the amount of 14,000 rubles. (they were charged insurance premiums in the amount of 4760 rubles).
The average daily salary for January, February and March for Ivanov is 2,000 rubles, and for Petrov - 1,500 rubles.
To simplify the example, insurance premiums for "unhappy" insurance and personal income tax will not be taken into account.

Solution

The postings will be as follows.

With any option of accounting, it may turn out that the funds of the accrued reserve in any month will not be enough to cover expenses (vacation payments and insurance premiums accrued on them). In this case, you need to refer the balance of vacation payments and contributions accrued on them, not covered by the reserve, immediately to the expense accounts (Clause 21 PBU 8/2010). But keep in mind that in the future you can not make deductions to the reserve for the holidays that have already been taken off.

Attention! According to the new rules, if the amount of the reserve in accounting is not enough to pay for vacations, vacation pay should be written off immediately to cost accounting accounts.

At the end of the year, you need to spend inventory of a reserve... Based on its results, the amount of the reserve balance is specified based on the number of days of unused vacation, average daily wages (Clause 3.50 Methodical instructions on inventory of property and financial obligations).
If the vacation in the current year is not fully used by the employee, then the amount of the reserve, which corresponds to the unused days, is carried over to the next year. And if a shortage of the reserve is revealed, additional charges must be made, including them in expenses.

We create a reserve in tax accounting

Procedure for creating a reserve in tax accounting has not changed (Clause 1 of Art. 324.1 of the Tax Code of the Russian Federation) and, according to the law, is a right, not an obligation of the organization. What is needed to create a reserve?
Step 1... Secure your decision to create a reserve in accounting policy for tax purposes. In the same place, determine the maximum amount of deductions (that is, the estimated annual amount of expenses for paying for vacations, taking into account insurance premiums) and the monthly percentage of deductions to the reserve. Calculate the percentage of deductions to the reserve using the formula:

Percentage of contributions to the reserve = Estimated annual amount of vacation expenses, including mandatory insurance premiums / Estimated annual amount of labor costs, including mandatory insurance premiums x 100%

Step 2 ... Calculate monthly amount of deductions to the reserve according to the formula:

Monthly deductions to the reserve = Actual labor costs for the month, including mandatory insurance premiums x Percentage of deductions to the reserve / 100%

You will monthly take this amount into account as part of labor costs (Clause 24 of Art. 255, Clause 2 of Art. 324.1 of the Tax Code of the Russian Federation).
Step 3 ... During a year write off the costs of paying vacation pay and contributions from the created reserve.
Here it is also possible that the amount of the created reserve is not enough to cover the costs of vacations. Then cost overruns should be "held back". That is, in tax expenditures during the year, only the amount of monthly contributions to the reserve will be reflected. And only at the end of the year, on the basis of the inventory, you will compare the actual costs of paying vacation pay and the total amount of the created reserve (Clause 3 of Art. 324.1 of the Tax Code of the Russian Federation) and take into account the balances. As you can see, now in tax and accounting, there are different principles for recognizing expenses when the amount of the reserve is insufficient.

Attention! In tax accounting, if a reserve is created for the payment of vacations, vacation pay during the year cannot be recognized as an independent expense, even if the amount of the created reserve is not sufficient to pay them.

Step 4 ... At the end of the year, before taking inventory, determine the amount required to pay for vacations not used this year, for each employee (Clause 4 of Article 324.1 of the Tax Code of the Russian Federation):

Amount required to pay for unused vacation = Average daily labor costs, including mandatory insurance premiums x Number of days of unused vacation

Then add up the amounts received for each employee who did not take their leave in the current year.
Step 5 ... After an inventory with the balance of the reserve or the amount of vacation pay and contributions for which it was not enough, you need to proceed as follows (Clauses 3 - 5 of Art. 324.1 of the Tax Code of the Russian Federation).

Example . Calculation of the balance of the reserve carried over to the next year

Condition

The organization has created a reserve for the payment of vacations in the amount of 100,000 rubles. Director of the company Dalnovidny A.A. for the year walked only 10 days of vacation. The rest of the employees took leave of absence in full, the total amount of vacation pay (including insurance premiums) accrued to them was 80,000 rubles, and Dalnovidny A.A. - 4400 rubles. The average daily amount of labor costs for Dalnovidny A.A. - 440 rubles.
Next year, the organization plans to create a reserve for vacation payments in tax accounting.

Solution

Let's calculate the balance of the reserve carried over to the next year.
Step 1. Determine the balance of the unused reserve at the end of the year, it is equal to 15 600 rubles. (100,000 rubles - 80,000 rubles - 4,400 rubles).
Step 2. Calculate the number of vacation days not used by the Far-sighted on December 31, it is 18 days (28 days - 10 days).
Step 3. The amount of expenses for unused vacation days, calculated on the basis of the Far-sighted's average daily earnings, is 7920 rubles. (440 rubles x 18 days). This is the rest of the reserve that can be carried over to the next year.
Step 4. The balance of the reserve in the amount of RUB 7,680. (15 600 rubles - 7920 rubles) must be included in non-operating income as of December 31.

As you can see, the ways of creating a reserve in accounting and tax accounting are different. This means that no matter which option for forming the reserve you choose for accounting, there will be differences according to PBU 18/02.