A situation where an employee’s vacation begins in one month or even a quarter and ends in another is not uncommon. Such vacations are called rolling and, as practice shows, questions often arise about them. For example, an accountant may have difficulties with the calculation and taxation of vacation pay. In the article we will look at examples of how to pay for rolling holidays, and also analyze some of the complex issues associated with them.

General procedure for calculating vacation pay

Rules for calculating average wages for calculating vacation pay are determined by Art. 139 of the Labor Code of the Russian Federation and the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as Regulation No. 922). According to clause 4 of Regulation No. 922, the calculation period for calculating average earnings is 12 calendar months preceding the period during which the employee retains the average salary. In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).

Example 1

Collapse Show

If an employee goes on vacation in June 2016, then the calculation period will be the period from June 1, 2015 to May 31, 2016.

According to Art. 139 of the Labor Code of the Russian Federation in a collective agreement, local normative act Other periods for calculating average wages may be provided if this does not worsen the situation of employees. But in this case, when calculating average earnings, the accountant needs to make the calculation twice, for comparison: based on 12 months and based on another period established in the organization. That is, if, when calculating average earnings based on a different period established in the organization, it turns out to be lower than the average earnings calculated for 12 months, then a different period cannot be used.

To calculate the average salary, all types of payments provided for by the remuneration system applied by the relevant employer are taken into account, regardless of the sources of these payments (clause 2 of Regulation No. 922). We are talking about the following amounts:

• wages accrued according to salary (tariff rates), as well as issued in non-monetary form;
• allowances and various additional payments to the salary (tariff rates) for professional skills, class, length of service, knowledge of a foreign language, combination of professions (positions);
• payments related to working conditions, including payments determined by regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for heavy work, work with harmful and (or) dangerous and other special conditions labor, for night work, payment for work on weekends and non-working days holidays, overtime pay;
• bonuses and remunerations provided for by the remuneration system of this employer.

Do not forget that only those bonuses that are paid to employees “for their work” can be included in the calculation of average earnings. Including a bonus on the occasion of, for example, an employee’s 55th birthday in the calculation of average earnings is paradoxical. A bonus on the occasion of an employee’s anniversary cannot be called a salary. But, from the point of view of financial departments, the inclusion of these bonuses in the calculation is quite acceptable, the main thing is that these bonuses are provided for by the remuneration system and accrued in billing period.

Thus, according to the letter of the Ministry of Finance of Russia dated March 22, 2012 No. 03-03-06/1/150, bonuses and rewards are included in the calculation of average earnings (including payments in connection with the celebration of professional holidays, anniversaries and memorable dates and based on work results), which are reflected in the provisions on payment (bonuses) for employees of the organization.

Let us also turn to the letter of Rostrud dated October 23, 2007 No. 4319-6-1: when calculating the average salary, the employer can take into account all bonuses accrued in the billing period, provided for by the remuneration system and enshrined in the wage regulations or bonus regulations. The exception is bonuses paid in an organization outside the remuneration system (one-time bonuses), for example, for anniversaries, holidays, for performing urgent work outside job responsibilities etc. There is no reason to take them into account when calculating the average salary.

Based on different approaches regarding the inclusion of bonuses for anniversaries and holidays in the calculation of average earnings, the organization will have to make a choice.

Personal income tax and deductions

The employer is obliged to pay vacation pay to its employees no later than three days before the start of the vacation. This requirement is enshrined in the provisions of Part 9 of Art. 136 Labor Code of the Russian Federation. That is, regardless of whether the vacation falls on one month or covers the days of another month, vacation pay is paid to him in full even before it begins. In addition, personal income tax is withheld and transferred.

Federal Law of May 2, 2015 No. 113-FZ “On Amendments to Parts One and Two Tax Code Russian Federation in order to increase the responsibility of tax agents for non-compliance with the requirements of the legislation on taxes and fees” clarified the dates of withholding and personal income tax transfers tax agents, thereby saving accountants from headaches. Yes, since 2016 tax agent must transfer to personal income tax budget, withheld from vacation pay no later than the last day of the month in which payments were made (clause 6 of Article 226 of the Tax Code of the Russian Federation). That is, the accountant transfers personal income tax from vacation pay in the month when they were accrued and paid.

Example 2

Collapse Show

The employee goes on vacation on June 2, 2016, the accountant accrues his vacation pay no later than May 30, 2016, and personal income tax must be transferred no later than May 31, 2016.

For your information

Collapse Show

Let us recall that until 2016 the question invariably arose: in what order should personal income tax be paid on vacation pay? Should they be considered remuneration for work or rest? Those companies that considered vacation pay as payment for labor transferred personal income tax, withheld from vacation pay, to the budget on the last day of the month for which income was accrued. This position was also supported by the courts (decrees of the Federal Antimonopoly Service of the West Siberian District dated October 18, 2011 in case No. A27-17765/2010, dated September 26, 2011 in case No. A27-16788/2010).

Then the Presidium of the Supreme Arbitration Court of the Russian Federation, in resolution dated 02/07/2012 No. 11709/11 in case No. A68-14429/2009, took a different position and expressed the opinion that the date of actual receipt of income in the form of vacation pay is the day of its payment (including the day of its transfer to accounts taxpayer in banks). He considered that the tax agent has no obstacles to transfer personal income tax within the time limits provided for in paragraph. 1 clause 6 art. 226 of the Tax Code of the Russian Federation (no later than the day of actual receipt of money from the bank for payment of income / transfer of money to the account individual or on his behalf to third party accounts).

In addition, I would like to draw attention to one more point related to the calculation of personal income tax. An employee has the right to receive standard tax deductions for both children and himself (Article 216 of the Tax Code of the Russian Federation). But, despite the fact that an employee receives salary in one month and vacation pay in two months, deductions are provided only for one of them. Thus, the deduction can be provided either from vacation pay or from wages.

Do not forget that holiday pay is subject to contributions off-budget funds(Part 1 Article 7 Federal Law dated July 24, 2009 No. 212-FZ “On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund”, hereinafter referred to as Law No. 212-FZ). Contributions to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund (for compulsory social insurance in case of temporary disability and in connection with maternity) are transferred no later than the 15th day of the calendar month following the calendar month for which they are accrued (Part 5 of Article 15 of the Law No. 212-FZ). And contributions for injuries must be transferred to the fund’s budget simultaneously with the payment of wages for the month in which vacation pay was accrued in accordance with Part 4 of Art. 22 of the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases».

Tax accounting of vacation pay

Expenses in the form of average earnings retained by employees during vacation are classified as labor costs (Clause 7, Article 255 of the Tax Code of the Russian Federation).

Everything is extremely simple if the organization operates on a cash basis, vacation pay and insurance premiums they are taken into account at the time of their actual payment (subclauses 1 and 3 of clause 3 of Article 273 of the Tax Code of the Russian Federation). That is, there is actually no problem with how to write them off if the vacation covers days falling on different reporting periods.

Questions arise if the organization uses the accrual method, because in this case, expenses used for profit tax purposes are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment Money and (or) another form of payment (clause 1 of Article 272 of the Tax Code of the Russian Federation). And in paragraph 4 of Art. 272 of the Tax Code of the Russian Federation states that these costs are recognized in tax accounting on a monthly basis.

And although financiers have repeatedly explained at different times what to do if vacations fall on different periods, taxpayers submitted requests to the department in both 2014 and 2015. The result was letters from the Ministry of Finance of Russia dated 07/15/2015 No. 03-03-06/40536, dated 07/21/2015 No. 03-03-06/1/41890, dated 06/09/2014 No. 03-03-RZ/27643, dated 01/09/2014 No. 03-03-06/1/42. Financiers believe that in a situation where vacation falls on different reporting (tax) periods, the taxpayer should do this: distribute payment for the transferable vacation between the periods in which the vacation falls.

In addition to the Ministry of Finance of Russia, the Federal Tax Service of Russia also spoke on this topic last year. In the letter of the Federal Tax Service of Russia dated 03/06/2015 No. 7-3-04/614@ specialists tax service came to the conclusion that the costs of wages retained by employees during vacations that span several months are taken into account at a time in the reporting period in which they are generated and paid. That is, vacation pay is recognized at a time, regardless of the income tax period for which the vacation falls. Let's compare the positions of the Ministry of Finance and the Federal Tax Service of Russia using a specific example.

Example 3

Collapse Show

The employee takes a vacation of 28 calendar days - from June 30, 2016 to July 27, 2016. On June 27, the employee was paid vacation pay in the amount of 45,000 rubles. Thus, 1 day of vacation falls in the second quarter of 2016, and 27 days in the third.

Let's assume that an organization reports income taxes quarterly. That is, she must take into account the amount of vacation pay paid in expenses in next order:

• in the second quarter - 1607.14 rubles. (RUB 45,000 / 28 days × 1 day);
• in the third quarter - 43,392.86 rubles. (RUB 45,000 / 28 days × 27 days).

Obviously, the position of the Federal Tax Service of Russia is more favorable: already in the second quarter of 2016, the company will be able to take into account vacation pay in the amount of 46,000 rubles.

As for contributions to extra-budgetary funds that are accrued towards vacation pay, they are treated in accordance with sub-clause. 1 clause 1 art. 264 of the Tax Code of the Russian Federation to other expenses associated with production and sales. The date of such expenses is the date of their accrual (subclause 1, clause 7, article 272 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated December 27, 2013 No. 03-03-05/57806, dated December 23, 2010 No. 03-03-06/1/ 804, dated 06/01/2010 No. 03-03-06/1/362, etc.).

If an organization uses a simplified

If the company has chosen the object of taxation - income, then vacation pay will not affect the calculation of the single tax. Since this object of taxation does not take into account any expenses, including wage expenses (clause 1 of Article 346.14 of the Tax Code of the Russian Federation). But the single tax can be reduced by the amount of contributions to pension (social, medical) insurance and contributions to insurance against accidents and occupational diseases, which are paid from vacation pay (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation).

If the object of taxation is the difference between income and expenses, then the entire amount of vacation pay is included in expenses at the time of payment (subclause 6, clause 1, article 346.16, subclause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation). Insurance premiums also reduce the tax base for single tax at the time of their payment (subclause 7, clause 1, article 346.16, subclause 3, clause 2, article 346.17 of the Tax Code of the Russian Federation).

Let's consider a situation where a company does not create a reserve for vacations (a small business entity).

Example 4

Collapse Show

Let's use the conditions of the previous example.

Often, an accountant needs to calculate and pay personal income tax on carryover vacation pay. After all, vacation pay is issued before the vacation, which begins next month. We’ll tell you what the Tax Code of the Russian Federation says about this and give an example personal income tax calculation from carryover vacation pay.

Calculate personal income tax at the time of payment

Vacation pay must be paid to the employee three days before he goes on vacation. This is required by Article 136 of the Labor Code of the Russian Federation.

During a rolling vacation, the accountant is faced with a situation where the employee is paid income related to the future month. That is, for example, vacation pay is issued in August, and the vacation itself will take place in September. In this case, personal income tax must be withheld upon actual payment of vacation pay (subclause 1, clause 1, article 223, clause 4, article 226 of the Tax Code of the Russian Federation). That is, at the time of payment of vacation pay, the accountant should calculate personal income tax on the entire amount of vacation pay. This is confirmed by letter of the Ministry of Finance of Russia dated 06/06/2012 No. 03-04-08/8-139.

Consider tax deductions

When calculating, you should reduce the tax base by the amount of tax deductions that the employee is entitled to for the month in which he goes on vacation.

In this case, deductions should be provided in general procedure for the current month. There is no need to “divide” or redistribute deductions for the current and next months. This is confirmed by letter of the Ministry of Finance of Russia dated November 15, 2011 No. 03-04-06/8-306.

We will explain the calculation of personal income tax on carryover vacation pay and accounting for tax deductions using an example.

An example of calculating personal income tax from carryover vacation pay

The organization applies the simplified tax system. Sales Manager Trishina I.P. from June 25, 2016, a basic paid leave of 14 calendar days was provided (from June 25 to July 8 inclusive). Trishina has an only child. That is, she is entitled to a standard deduction of 1,400 rubles. (the employee’s income from the beginning of the year did not exceed 350,000 rubles at the time of payment of vacation pay, clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

The amount of Trishina’s vacation pay was calculated to her in the amount of 26,500 rubles, including:

11,357.15 rubles – vacation pay for June;
15,142.86 rubles – vacation pay for July.

On June 18, Trishina was given an advance on her salary for June in the amount of 12,000 rubles. The accountant did not withhold personal income tax from this amount.

When calculating personal income tax on vacation pay, the tax deduction due to the employee for June was taken into account. Personal income tax amount from vacation pay amounted to 3263 rubles. ((RUB 26,500 – RUB 1,400) × 13%).

On June 30, Trishina received a salary for June in the amount of 37,500 rubles. (from June 1 to June 24 inclusive, that is, before vacation). As of June 30, Trishina’s income since the beginning of the year did not exceed 350,000 rubles. In this regard, the employee retains the right to a standard deduction. From the total amount of Trishina’s salary, the accountant, as of June 30, calculated and withheld personal income tax - 4875 rubles. (RUB 37,500 × 13%).

In the article we will discuss the nuances of calculating and taxing “rolling” vacations, that is, when an employee’s vacation begins in one month or even a quarter and ends in another. Accountants often have questions regarding such vacations.

Systematize, update your knowledge, gain practical skills and find answers to your questions on at the School of Accountancy. The courses are developed taking into account the professional standard “Accountant”.

General procedure for calculating vacation pay

Personal income tax and deductions

We remind you that the employer is obliged to pay vacation pay to its employees no later than three days before the start of the vacation (Part 9 of Article 136 of the Labor Code). That is, regardless of whether the vacation falls within one month or covers the days of another month, vacation pay is paid to the employee in full even before it begins. Don't forget to withhold and remit personal income tax.

Federal Law No. 113-FZ dated May 2, 2015 states that since 2016, the tax agent must transfer personal income tax withheld from vacation pay to the budget no later than the last day of the month in which payments were made (clause 6 of Article 226 of the Tax Code of the Russian Federation). That is, the accountant transfers personal income tax from vacation pay in the month when they were accrued and paid. And, if a situation arises that an employee goes on vacation, say, on October 2, 2017, then the accountant accrues his vacation pay no later than September 29, 2017, and personal income tax must be transferred no later than September 30, 2017.

Until 2016, the question invariably arose in what order should personal income tax be paid on vacation pay: should they be considered remuneration for work or rest? Those companies that considered vacation pay as payment for labor transferred personal income tax, withheld from vacation pay, to the budget on the last day of the month for which income was accrued. This position was also supported by the courts (Resolutions of the Federal Antimonopoly Service of the West Siberian District dated October 18, 2011 No. A27-17765/2010, dated September 26, 2011 No. A27-16788/2010). Then the judges of the Supreme Arbitration Court took a different position and expressed the opinion that the date of actual receipt of income in the form of vacation pay is the day of its payment (including the day of its transfer to the taxpayer’s bank accounts). They considered that the tax agent has no obstacles to transfer personal income tax within the time limits provided for in paragraph. 1 clause 6 art. 226 of the Tax Code of the Russian Federation (no later than the day of actual receipt of money from the bank for payment of income (transfer of money to the account of an individual or, on his behalf, to the accounts of third parties)).

In addition, the employee has the right to receive standard tax deductions for both children and himself (Article 216 of the Tax Code of the Russian Federation). But despite the fact that an employee receives salary in one month and vacation pay in two months, deductions are provided only for one of them. Thus, the deduction can be provided either from vacation pay or from wages.

Do not forget that vacation pay is subject to contributions to extra-budgetary funds (Part 1, Article 7 of Law No. 212-FZ of July 24, 2009). Contributions to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund (for compulsory social insurance in case of temporary disability and in connection with maternity) are transferred no later than the 15th day of the calendar month following the calendar month for which they are accrued (Part 5 of Article 15 of the Law N 212-FZ). And contributions for injuries must be transferred to the fund’s budget simultaneously with the payment of wages for the month in which vacation pay was accrued (Part 4 of Article 22 of Law No. 125-FZ).

Tax accounting of vacation pay

Expenses in the form of average earnings retained by employees during vacation are classified as labor costs (Clause 7, Article 255 of the Tax Code of the Russian Federation).

Everything is extremely simple if the organization operates according to: vacation pay and insurance contributions are taken into account at the time of their actual payment (clause 1 and clause 3, clause 3, article 273 of the Tax Code of the Russian Federation). That is, there is actually no problem with how to write them off if the vacation covers days falling on different reporting periods.

Problems arise if an organization uses the accrual method, because in this case, expenses used for profit tax purposes are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of their payment (clause 1 of article 272 of the Tax Code of the Russian Federation). And in paragraph 4 of Art. 272 of the Tax Code of the Russian Federation states that these costs are recognized in tax accounting on a monthly basis. The Ministry of Finance has repeatedly explained in letters what to do if vacations fall on different periods, for example, Letters dated 01/09/2014 No. 03-03-06/1/42, dated 06/09/2014 No. 03-03-RZ/27643, dated 07/21. 2015 No. 03-03-06/1/41890, dated 07/15/2015 No. 03-03-06/40536. Financiers believe that in a situation where vacation falls on different reporting (tax) periods, the taxpayer should do this: distribute payment for the transferable vacation between the periods in which the vacation falls.

In addition to the Ministry of Finance, the Federal Tax Service also spoke on this topic. In their Letter No. 7-3-04/614@ dated March 6, 2015, tax service specialists came to the conclusion that the costs of wages retained by employees during a vacation spanning several months are taken into account at a time in the reporting period in which they generated and paid.

That is, vacation pay is recognized at a time, regardless of the income tax period for which the vacation falls.

Let's compare the positions of the Ministry of Finance and the Federal Tax Service using the example.

The employee takes a vacation of 28 calendar days - from June 30, 2017 to July 27, 2017. On June 27, the employee was paid vacation pay in the amount of RUB 45,000. Thus, 1 day of vacation falls in the second quarter of 2017, and 27 days in the third.

Let's assume that an organization reports income taxes quarterly. That is, the organization must take into account the amount of vacation pay paid in expenses in the following order:

• in the second quarter - 1607.14 rubles. (RUB 45,000: 28 days x 1 day);
• in the third quarter - 43392.86 rubles. (RUB 45,000: 28 days x 27 days).

The position of the Federal Tax Service will look like this: already in the second quarter of 2016, the company will be able to take into account vacation pay in the amount of 45,000 rubles. Obviously, it is more profitable.

As for contributions to extra-budgetary funds that are accrued towards vacation pay, they are treated in accordance with paragraphs. 1 clause 1 art. 264 of the Tax Code to other expenses associated with production and sales. The date of such expenses is the date of their accrual (clause 1, clause 7, article 272 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance of Russia dated December 27, 2013 No. 03-03-05/57806, dated June 1, 2010 No. 03-03-06/1/ 362, dated December 23, 2010 No. 03-03-06/1/804, etc.).

Accounting for vacation pay in accounting

Let us remind you that all companies are required to create accounting records (clause 8 of PBU 8/2010). The exception is small businesses (clause 3 of PBU 8/2010). They reflect the amount holiday pay posting Debit 20 (23, 25, 26, 29, 44) Credit 70. In addition, in the case of a “rolling” vacation, there is no need to distribute funds depending on the number of days. The accounting rules do not require this and the Ministry of Finance agrees with this - Letter dated December 24, 2004 No. 03-03-01-04/1/190. Consequently, the expense will be reflected for the entire amount of accrued vacation (in the month of payment of vacation pay), that is, at a time.

The reserve is created for uniform accounting of expenses. That is, the reserve amount must be calculated and accrued monthly. This is also indicated in the Letter of the Ministry of Finance of Russia dated June 14, 2011 No. 07-02-06/107. In tax accounting, a reserve is formed at the request of the organization (clause 24, article 255, article 324 of the Tax Code of the Russian Federation).

So, we determine the amount of the reserve for vacation pay for the next year. Since the procedure for calculating the amount of the estimated liability is not established in the law, each company develops it independently.

An important point: do not forget to secure the creation of a reserve in your accounting policy.

By the way, the reserve is created taking into account taxes and contributions accrued on the amount of vacation pay. They must be taken into account when calculating. We'll show you how to do this with the example below.

The deduction of personal income tax from the amount of vacation pay is reflected by an entry in the debit of account 70 and the credit of account 68 “Calculations for taxes and fees.” Next, it is necessary to reflect on the last date of each month or quarter the contributions to the reserve relating to this period. This operation is documented by posting Debit 20 (23, 25, 26, 29, 44) Credit 96 “Reserve for upcoming vacations.”

If an employee goes on another vacation, it is necessary to reduce the previously formed estimated liability by the amount of accrued vacation and insurance contributions. In this case, the entire amount of accrued vacation pay is written off from the reserve, including during “rolling” vacation. The accrual of vacation pay from the reserve is documented by posting Debit 96 Credit 70.

A situation may arise when the reserve amount is not enough. This is possible if the employee was given vacation days “in advance,” that is, earlier than the due date, or the company for some reason does not create a reserve. In this case, the costs of repaying the obligation will be recognized in the general manner (clause 21 of PBU 8/2010) (Debit 20, 26, 44 Credit 70).

Example

Let's take an example of a situation in which vacation begins in one reporting (tax) period and ends in another.

The average daily earnings of an employee, calculated for the purpose of paying him vacation pay, is 1,500 rubles. The organization pays insurance premiums to extra-budgetary funds at a general rate of 0.2%.

As of March 31, 2017, the company recognized in its accounting an estimated liability for vacation pay in the amount of RUB 1,230,716. The amount of accrued vacation pay does not exceed the estimated liability.

Debit 44 Credit 96-1 subaccount “Reserve for vacation pay” - 1,230,716 rubles. Estimated liability for vacation pay recognized

Debit 96-1 Credit 70 - 21,000 rub. (1500 x 14 days). Accrued to the employee average earnings(vacation pay)

Debit 96-1 Credit 69-1-1, 69-1-2, 69-2, 69-3 - 6,342 rubles. (21,000 x (22% + 2.9% + 5.1% + 0.2%)). Insurance premiums accrued for the amount of vacation pay

Debit 70 Credit 68-3 Subaccount “Personal Income Tax Payments” - 2,730 rubles. (21,000 x 13%) Personal income tax withheld from the amount of vacation pay

Debit 70 Credit 51 - 18,270 rub. Paid vacation pay to the employee minus withheld personal income tax

If the organization uses the simplified tax system

If the company has chosen the object of taxation - income, then vacation pay will not affect the calculation of the single tax. Since this object of taxation does not take into account salary expenses (clause 1 of Article 346.14 of the Tax Code of the Russian Federation). But the single tax can be reduced by the amount of contributions to pension (social, medical) insurance and contributions to insurance against accidents and occupational diseases, which are paid from vacation pay (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation).

If the object of taxation is the difference between income and expenses, then the entire amount of vacation pay is included in expenses at the time of payment (subclause 6, clause 1, article 346.16, subclause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation). Insurance premiums also reduce the tax base for the single tax at the time of their payment (subclause 7, clause 1, article 346.16, subclause 3, clause 2, article 346.17 of the Tax Code of the Russian Federation).

Example

Let's consider a situation where the company does not create a reserve for vacations. Let's use the conditions of the previous example.

Debit 44 Credit 70 - 21,000 rubles (1500 x 14 days) - average earnings accrued to the employee (vacation pay)

Debit 44 Credit 69-1-1, 69-1-2, 69-2, 69-3 - 6,342 rubles. (21,000 x (22% + 2.9% + 5.1% + 0.2%)) - insurance premiums accrued for the amount of vacation pay

Debit 70 Credit 68-3 Subaccount “Personal Income Tax Payments” - 2,730 rubles. (21,000 x 13%) - personal income tax is withheld from the amount of vacation pay

Debit 70 Credit 51 - 18,270 rubles - vacation pay paid to the employee minus withheld personal income tax

An employee's vacation often begins in one tax period, but ends in another. How to pay for such rolling leave is not always obvious. Difficult situations Let's look at examples.

How to withhold and pay personal income tax during a rolling vacation

Regardless of whether the vacation is transferable or not, it must be paid no later than three days before the start (Article 136 of the Labor Code of the Russian Federation). And don’t forget to withhold personal income tax (clause 4 of article 226 of the Tax Code of the Russian Federation).

From January 1, 2016, the dates of withholding and transfer were specified Personal income tax agents, thereby eliminating the previous discrepancies. Tax agents are required to transfer personal income tax no later than the last day of the month in which payments were made (clause 6 of Article 226 of the Tax Code of the Russian Federation). In other words, the accountant must transfer personal income tax from vacation pay in the month when vacation pay was accrued and paid. The fact that the employee goes on vacation next month does not matter.

Example 1
Employee of Raduga LLC Savelyev V.K. goes on vacation for 14 calendar days, from March 28, 2016 to April 10, 2016. Vacation pay to Savelyev must be paid no later than March 25, 2016, personal income tax must be transferred no later than March 31, 2016.

When determining tax base By personal income tax employee can qualify for standard tax deductions for each month of the tax period, for children or for oneself (Article 218 of the Tax Code of the Russian Federation). However, the law does not establish from which income the employer must provide such deductions. It turns out that the deduction can be provided both from vacation pay and from wages, but only once a month.

When to calculate and pay insurance premiums during rolling leave?

Insurance contributions to the Pension Fund of the Russian Federation and the Social Insurance Fund are calculated together with vacation pay (clause 1, article 11 of the Federal Law of July 24, 2009 No. 212-FZ).

Contributions accrued for vacation pay must be transferred together with insurance contributions accrued for wages, but no later than the 15th day of the month following the month for which vacation pay was accrued (Part 5, Article 15 of Law No. 212-FZ). The insurer pays premiums for injuries no later than the 15th day of the calendar month following the calendar month in which the premiums were accrued (clause 4 of Article 22 of the Federal Law of July 24, 1998 No. 125-FZ).

Thus, regardless of the date on which vacation pay for rolling leave is accrued, insurance premiums “for injuries” must be transferred along with wage contributions (letter of the Federal Social Insurance Fund of Russia dated December 16, 2014 No. 17-03-09/08-4428P ).

Important!
Amounts of vacation pay during the treatment of occupational diseases or injuries received at work are not subject to personal income tax and contributions. The same applies to travel to and from the place of treatment (Article 217 of the Tax Code of the Russian Federation; Clause 1, Part 1, Article 9 of Law No. 212-FZ, Clause 1, Article 202 of Law No. 125-FZ).

How to reflect transferable leave payments in tax accounting

When calculating income tax, expenses take into account the amounts of vacation pay and the insurance premiums accrued on them (clause 2 of Article 255, subclause 1 of clause 1 of Article 264 of the Tax Code of the Russian Federation).

When a company uses the cash method, vacation pay and insurance premiums for them are taken into account as expenses at the time of actual payment (subclause 1, clause 3, article 273, subclause 3, clause 3, article 273 of the Tax Code of the Russian Federation).

With the accrual method, payment for rolling leave is distributed between the periods in which the leave falls (letters of the Ministry of Finance of Russia dated July 21, 2015 No. 03-03-06/1/41890, dated July 15, 2015 No. 03-03-06/40536 ). As for insurance premiums accrued for vacation pay, they are taken into account as expenses on the date of their accrual, regardless of what periods the vacation days fall in (subclause 1, paragraph 7, article 272 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated June 9, 2014 No. 03-03-Р327643, dated December 23, 2010 No. 03-03-06/1/804).

Example 2
Employee of Raduga LLC Kozintsev M.M. goes on vacation for 14 calendar days from March 28, 2016 to April 10, 2016. The billing period is from January 1, 2015 to February 29, 2016 inclusive. The billing period has not been fully worked out:

• in July 2015, Kozintsev was on a business trip from 21 to 25 (5 days);
• in January 2016 on sick leave from 14 to 23 (10 days).

These periods are not included in the calculation. The accrued salary amounts for all months except July and January amounted to 20,000 rubles, in July 2015 - 18,500 rubles, in January 2016 - 15,500 rubles. The employee has minor child. Here is the sequence of actions of an accountant.

1. The amount of payments taken into account for vacation pay is 234,000 rubles. (RUB 20,000 × 10 months + RUB 18,500 + RUB 15,500).

2. The total number of calendar days for the billing period is 337.4 days. For July - 24.6 days. ((31 - 5) × 29.3:31); for January - 19.8 days. ((31 - 10) : 29.3 × 31), for the remaining months involved in the calculation - 29.3 days.

3. Average daily earnings - 693.54 rubles. (RUB 234,000:337.4 days).

4. The total amount of vacation pay will be 9709.56 rubles. (March - 2774.16 rubles, April - 6935.40 rubles)

When paying vacation pay, Kozintsev must withhold personal income tax.

Deductions of insurance premiums for vacation pay will amount to 3107.06 rubles. (RUB 9,709.56 × 32%).

When calculating taxable profit for the 1st quarter of 2016, the following are taken into account:

• vacation pay for March - 2774.16 rubles;
• insurance premiums from the entire amount of vacation pay - 3107.06 rubles.

Vacation pay for April in the amount of 6935.40 rubles. will be taken into account when calculating income tax for the first half of 2016.

Important!
The procedure for calculating average earnings is established by the “Regulation on the specifics of the procedure for calculating average earnings” (approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).

Average daily earnings for vacation pay are calculated for the last 12 calendar months preceding the month in which the vacation begins. The calculation is carried out by dividing the amount of accrued wages by 12 and 29.3 (average monthly number of calendar days) (Article 139 of the Labor Code of the Russian Federation). Non-working days and holidays falling during the period of annual paid leave are not included in the number of calendar days (Article 120 of the Labor Code of the Russian Federation).

How to write off expenses for rolling leave using the reserve

The vacation reserve is created to account for expenses evenly. It is mandatory to form it in accounting (clause 5, clause 8 of PBU 8/2010). An exception is made only for small businesses. In tax accounting, the reserve is formed at the discretion of the organization (clause 24, article 255, article 324 of the Tax Code of the Russian Federation). The reserve for vacation pay is created taking into account taxes and contributions that must be accrued on vacation pay.

The right to vacation for the first year of work for a particular employer arises for the employee after six months of continuous work. By agreement of the parties, paid leave is provided to the employee until the expiration of six months (Article 122 of the Labor Code of the Russian Federation). Thus, for an employee going on vacation, the reserve for vacation pay may not fully cover the amount of vacation pay and insurance contributions due for accrual. The uncovered portion of payments is attributed to the organization's expenses.

Example 3
An employee of Raduga LLC, Melnikov N.N., who has been working in the organization since June 15, 2015, is going on vacation for 14 days from March 28, 2016 to April 10, 2016. Melnikov’s salary for June 2015 was 12,000 rubles. In February 2016, the employee was on sick leave from 15 to 24 (10 days). The salary for February was 15,000 rubles, for the remaining months - 20,000 rubles. Melnikov has no children.

Raduga LLC is forming a reserve for vacations; at the time Melnikov went on vacation, a reserve in the amount of 5,800 rubles was accrued. This amount is not enough to cover vacation pay due in March (including insurance contributions).

1. The amount of payments taken into account for vacation pay is 167,000 rubles. (12,000 rub. +7 months + 20,000 rub. +15,000 rub.).

2. The total number of calendar days for the billing period is 239.92 days. (15.62 days - for June 2015 ((30 - 14) × 29.3: 30); 19.20 days - for February ((29 - 10) × 29.3: 30), for July 2015 year - January 2016 - 205.10 (7 × 29.3)).

3. Average daily earnings - 696.06 rubles. (RUB 167,000: 239.92).

4. The amount of vacation pay is 9744.84 rubles. (for March - 2784.24 rubles, for April - 6960.60 rubles), 8477.84 rubles are due for payment minus personal income tax (1267).

5. Insurance premiums are 3118.35 rubles. (for March - 890.96 rubles, for April - 2227.39 rubles).

6. Part of the vacation and insurance contributions related to payments for March in the amount of 5,800 will be accrued from the vacation reserve, and the remaining part in the amount of 102.59 rubles. (2784.24 + 3118.35 - 5800) was expensed.

The April part of vacation pay is 6960.60 rubles. will be taken into account in calculating income tax for the six months.

An employee fell ill while on temporary leave. What adjustments are needed?

While on vacation, an employee may become ill and submit a sick leave certificate to the organization. Then, by agreement with the employee, the vacation is extended or transferred to another period (Article 124 of the Labor Code of the Russian Federation).

Regardless of whether rolling leave due to illness is extended or postponed, temporary disability benefits are accrued and paid in the usual manner. There will be no need to reschedule or extend vacation if the employee takes sick leave:

• caring for a family member, including a child;
• when he was on paid student leave or leave at his own expense;
• when I was on vacation with subsequent dismissal.

When transferring vacation, accrued amounts of vacation and insurance contributions are reversed. If you are granted a vacation that was not taken off, then the amount of vacation pay and insurance premiums must be recalculated based on the new billing period.

When extending vacation, there is no need to recalculate vacation pay, since days of temporary disability are not included in the calculation of average earnings. Sick days are excluded from the calculation period, therefore, the amount of vacation pay will not change. In addition, if vacation pay is fully accrued from the vacation reserve, then there is no need to adjust the expenses taken into account when calculating income tax. Otherwise, if the vacation extension moves to another period, adjustments will have to be made.

Example
Let's use the conditions of example 2.

Employee of Raduga LLC Kozintsev M.M. got sick on vacation. Before the end of his vacation, he reported that on March 30, 2016, he took sick leave and wanted to extend his vacation time. Sick leave closed April 5, 2016. Thus, the employee’s vacation is extended until April 16, 2016. Consequently, it will be necessary to recalculate expenses: reduce for March, and increase for April by 1387.08 rubles. (RUB 693.54 × 2 days). There is no need to recalculate insurance premiums, since the start of the vacation is in March, the contributions are recognized as expenses on the date of accrual.

Natalya NASIBOVA,
expert of the “Kontur.Normative” service of SKB Kontur

Rolling leave. Practical examples of accounting and taxation procedures

Each employee has the right to annual paid leave (Article 21 of the Labor Code of the Russian Federation), the duration of which is usually 28 calendar days (Article 115 of the Labor Code of the Russian Federation).

Employees engaged in seasonal work and persons who have entered into employment contracts for a period of up to two months are entitled to paid leave of two working days for each month of work (Articles 291 and 295 of the Labor Code of the Russian Federation).

Some employees are granted so-called extended leave. The duration of such rest depends on the position, work or age of the employee. For example, military personnel, teaching staff, etc. may apply for extended leave.

Labor legislation also provides for annual additional paid leave (Article 116 of the Labor Code of the Russian Federation), in particular, for workers engaged in work with harmful and (or) dangerous working conditions, having a special nature of work, irregular working hours, etc.

Let us note that by agreement between the employee and the employer, annual paid leave can be divided into parts, and one of them must be at least 14 calendar days (Article 125 of the Labor Code of the Russian Federation).

In some cases annual leave must be extended or postponed to another period, which is determined by the employer taking into account the wishes of the employee (Article 124 of the Labor Code of the Russian Federation).

for registration and accounting of vacations, forms approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1 “On approval unified forms primary accounting documentation for labor accounting and payment."

Annual paid leave is provided with the preservation of average earnings (Article 114 of the Labor Code of the Russian Federation), the calculation procedure for which is established in Art. 139 Labor Code of the Russian Federation.

Vacation is paid no later than three days before its start (Article 136 of the Labor Code of the Russian Federation). In the event of termination of the employment contract, payment of all amounts due to the employee from the employer, including compensation for unused vacation, is made on the day of the employee’s dismissal (Article 140 of the Labor Code of the Russian Federation).

General procedure for calculating vacation pay

The rules for calculating the average salary for calculating vacation amounts are defined in Art. 139 of the Labor Code of the Russian Federation and the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as Regulation No. 922).

Thus, the average daily earnings for vacation pay and compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and 29.3 (the average monthly number of calendar days). Before April 2, 2014, the indicated number was 29.4.

To calculate the average salary, all types of payments provided for by the remuneration system used by the employer are taken into account, regardless of the sources of these payments (clause 2 of Regulation No. 922), in particular:

wages accrued according to salary (tariff rates), as well as issued in non-monetary form; allowances and various additional payments to salaries (tariff rates) for professional skill, class, length of service, language knowledge, combination of professions (positions); payments related to working conditions, including those determined by regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for heavy work, work with harmful and (or) dangerous and other special working conditions, for work at night, payment for overtime work and work on weekends and non-working holidays; bonuses and remunerations provided for by the remuneration system of this employer.

All named payments must relate specifically to the billing period in order to be included in the calculation of average earnings. Thus, if an annual bonus is accrued for indicators of those periods that are not included in the calculation period, this bonus is not taken into account in calculating average earnings. If the bonus based on the results of work for the year is accrued after the payment of vacation pay, the average daily earnings should be recalculated taking into account the bonus and an additional payment should be given to the employee (letter of Rostrud dated May 3, 2007 No. 1253-6-1).

Bonuses for professional holidays, anniversaries and memorable dates and based on work results can be taken into account when calculating vacation pay, if they are provided for by the remuneration system and accrued in the billing period (letter dated March 22, 2012 No. 03-03-06/1/150, Ministry of Health and Social Development Russia dated October 13, 2011 No. 22-2/377012-772).

Social payments and payments not related to wages are not taken into account when calculating average salary. This concerns financial assistance, payment for food, travel, training, utilities, rest, etc. (clause 3 of Regulation No. 922).

Accounting

Estimated liability and payment of vacation pay

In accounting, obligations for future payment of vacations are estimated (clauses 4, 5 of PBU 8/2010), since:

• the organization has an obligation resulting from past events in its economic life, the fulfillment of which the organization cannot avoid; when doubt arises as to the existence of such an obligation, the entity recognizes a provision if, as a result of an analysis of all circumstances and conditions, including the opinions of experts, it is more likely than not that the obligation exists;
• decrease economic organizations necessary to fulfill the estimated liability, probably;
• the amount of the provision can be reasonably estimated.

Therefore, most organizations have the obligation to create a reserve for vacation pay.

Organizations using simplified methods of conducting accounting, including simplified accounting (financial) statements, has the right not to apply PBU 8/2010 (clause 3 of PBU 8/2010). In these organizations, the amount of vacation pay is reflected in the debit of accounts 20 (23, 25, 26, 29, 44) and account 70. Moreover, in the case of “rolling” vacations, there is no need to distribute funds depending on the number of days, since the accounting rules do not include such requirements contained (letter of the Ministry of Finance of Russia dated December 21, 2004 No. 03-03-01-04/1/190).

The estimated liability for future payment of vacations (payment of compensation for unused vacation) is recognized in accounting as of each reporting date(Clause 15 PBU 8/2010). So it could be:

the last day of each month; the last date of each quarter; December 31 of each year, but only for those organizations that submit only annual reports to participants.

The estimated liability is recognized in an amount that reflects the most reliable monetary estimate of the expenses necessary for settlements on it (clause 15 of PBU 8/2010). In this case, the most reliable estimate must be understood as the amount that is necessary directly to fulfill the obligation or to transfer it to another person as of the reporting date. In the situation under consideration, this should be recognized as the amount that the employee has the right to claim from the organization when going on vacation or dismissal as of the reporting date.

Both vacation pay and compensation for unused vacation are paid by the employer within the framework of labor relations, therefore, they are subject to contributions to extra-budgetary funds, including mandatory ones for industrial accidents and occupational diseases (Clause 1, Article 7 of the Federal Law of July 24. 09, No. 212-FZ, clause 1, article 20.1 of the Federal Law of July 24, 1998, No. 125-FZ). Therefore, the estimated liability for future payment of vacations (payment of compensation for unused vacation) must also be increased by the corresponding amount of insurance premiums.

Creating a vacation reserve

The estimated liability for future payment of vacations (payment of compensation for unused vacation) is reflected in account 96 “Reserves” upcoming expenses", sub-account "Reserve for vacation pay". If recognized, the amount of the estimated liability is included in expenses for common types activities (accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “ General running costs", 29 "Servicing industries and farms", 44 "Sales expenses" depending on the nature of employment of the relevant employees).

When an employee is granted vacation or is paid compensation for unused vacation, the previously formed estimated liability is partially written off by entries in the debit of account 96 and the credit of accounts 70 “Settlements with personnel for wages” (in terms of the amount of vacation pay or compensation) and 69 “Calculations for social insurance and security" (in terms of insurance premiums). At the same time, the entire amount of accrued vacation pay is written off from the reserve, including for “rolling” vacation. There is no need to divide vacation into parts corresponding to the number of vacation days in each month, since the estimated liability is repaid directly when paying vacation pay (compensation for unused vacation).

The deduction of personal income tax from the amount of vacation pay or compensation is shown by an entry in the debit of account 70 and the credit of account 68 “Calculations for taxes and fees.”

If the amount of the recognized estimated liability is insufficient, the costs of its repayment are reflected in accounting in the general manner (clause 21 of PBU 8/2010). In other words, if in the reporting period the actual expenses for paying vacation pay are higher than the amount of the recognized estimated liability, the excess amount is reflected in the debit of account 20 (23, 25, 26, 29, 44) in correspondence with the credit of account 70.

Example 1

Based on an application from an employee of the organization, he was granted another paid leave for 14 calendar days (from March 24 to April 6, 2016). The average daily earnings of an employee, calculated for the purpose of paying vacation pay, is 1,500 rubles. The organization pays insurance premiums to extra-budgetary funds at a general rate of “unfortunate” contributions is 0.2%. As of December 31, 2015, an estimated liability for vacation pay in the amount of RUB 1,500,000 was recognized in the accounting records. The amount of accrued vacation pay does not exceed the recognized estimated liability. Vacation pay was paid in non-cash form March 20, 2016 The corresponding transactions for the payment of vacation pay should be reflected in the following entries (see table).

Accounting for the payment of vacation pay, for example 1
Debit	Credit	Amount (rub.)	Contents of operation	Primary document
as of December 31, 2015
44	96 “Reserves for upcoming expenses”, subaccount “Reserve for vacation pay”	1 500 000	Estimated liability for vacation pay recognized
as of March 20, 2016
	70	21,000 (1500×14 days)	Average earnings accrued to the employee (vacation pay)	Calculation note on granting leave to an employee
96, subaccount “Reserve for vacation pay”	69-1-1, 69-1-2, 69–2, 69–3, 69–11	6342 (21,000 x (22 + 2.9 + 5.1 + 0.2%)	Insurance premiums accrued for the amount of vacation pay	Accounting certificate-calculation
70	68 "NDFL"	2730 (21,000×13%)	Personal income tax withheld from the amount of vacation pay	Register tax accounting(tax card)
70	51	18 270	Vacation pay was paid to the employee minus the withheld personal income tax (RUB 21,000 - RUB 2,730)	Current account statement

Tax accounting

Personal income tax

According to paragraph 1 of Art. 226 of the Tax Code of the Russian Federation, when issuing vacation pay (including for rolling vacations), the organization is obliged to calculate and withhold personal income tax.

Since vacation time is paid in advance, tax is withheld from the entire amount of vacation pay at once, even if the duration of the vacation is several months. In this case, the tax base is reduced by the amount of tax deductions due to the employee for the month in which he goes on vacation.

Despite the fact that in the case of “rolling over” leave, in fact, the employee receives salary in one month and “vacation pay” for two months, standard deductions should be provided only for one of them. In such situations, the tax base is determined taking into account the standard tax deductions due for the month of payment. Standard tax deductions for the next month will be taken into account when calculating the tax base on an accrual basis from the beginning of the year for this month, taking into account the limitation established by paragraphs. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation (280 thousand rubles), as indicated, in particular, in the letter of the Ministry of Finance of Russia dated May 11, 2012 No. 03-04-06/8-134.

Thus, deductions due to the employee are provided in the general manner for the current month, i.e. there is no need to distribute deductions between the current and next months.

Example 2

The employee was granted basic paid leave for 14 calendar days from June 25 to July 8, 2016 inclusive. The employee has one child, and therefore he is provided with a standard deduction in the amount of 1,400 rubles. At the time of payment of vacation pay, the employee’s income, calculated on an accrual basis from the beginning of the year, did not exceed 280,000 rubles. A salary advance for hours worked was issued to the employee in the first half of the month (06/15/16) in the amount of 10,000 rubles. Personal income tax was not withheld from her. On June 30, wages were accrued for the time actually worked in June in the amount of 22,500 rubles. (from June 1 to June 24, 2016). Vacation pay amounted to 13,500 rubles, including 7,500 rubles for June and 8,000 rubles for July. At personal income tax calculation a deduction for June 2016 was taken into account from vacation pay.

The amount of personal income tax on vacation pay was 1,573 rubles. (RUB 13,500 - RUB 1,400) x 13%).

Since the employee’s income, calculated on an accrual basis from the beginning of the year, did not exceed 280,000 rubles, the employee retains the right to receive standard deduction. However, the deduction for June has already been taken into account when paying vacation pay, therefore, personal income tax in the amount of 2925 rubles must be withheld from the total amount of wages. (RUB 22,500 x 13%).

In this situation, the employee will receive wages for June in the amount of 9,575 rubles. (RUB 22,500 - RUB 2,925 - RUB 10,000).

Transfer of personal income tax from vacation pay in 2015

According to official bodies, vacation pay is not income for an employee in the form of wages (letters of the Ministry of Finance of Russia dated April 10, 2015 No. 03-04-6/20406, dated January 26, 2015 No. 03-04-6/2187, dated 10.24.13 No. BS-4-11/19079O, dated 06.13.12 No. ED-4-3/9698@, dated 04.10.09 No. 3-5-04/407@ and dated 01.9.08 No. 18-0-09/0001, Federal Tax Service of Russia for the city dated 03/23/10 No. 20-15/3/030267@, dated 02/11/09 No. 20-15/3/011795@), so as vacation is the time during which he is free from performing work duties (Articles 106 and 107 of the Labor Code of the Russian Federation).

Therefore, the date of receipt of income in the form of vacation pay tax authorities consider the date of their payment to the employee or the date of transfer to bank card(clause 1, clause 1, Article 223 of the Tax Code of the Russian Federation), and not the last day of the month in which they were accrued, since they are guided by it only when paying wages (clause 2 of Article 223 of the Tax Code of the Russian Federation).

Depending on the method of payment of vacation pay, the amount withheld personal income tax organization transfers to the budget within the following terms (clause 6 of Article 226 of the Tax Code of the Russian Federation):

if from the cash desk using cash withdrawn from a bank account - on the day the money is received at the bank; from cash proceeds received by the organization's cash desk - the next day after the issuance of vacation pay to the employee; When transferring vacation pay from the employer's account to bank card(bank account) of the employee or to the accounts of third parties on his behalf - on the day of their transfer.

Transfer of personal income tax from vacation pay in 2016

According to the Federal Law of May 2, 2015 No. 113-FZ in paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, changes were made according to which, from January 1, 2016, the tax agent must transfer personal income tax withheld from vacation pay to the budget once a month no later than the last day of the month in which such income was paid.

Insurance premiums

Regardless of whether an organization distributes vacation pay between vacation months in tax accounting, it is obliged to accrue insurance contributions to extra-budgetary funds for their entire amount (Part 1, Article 7 of Federal Law No. 212-FZ of July 24, 2009), including contributions for injuries (Clause 1, Article 20.1 of Federal Law No. 125-FZ of July 24, 1998), since the employer pays vacation pay within the framework of labor relations (Articles 114, 115,116 of the Labor Code of the Russian Federation).

The Moscow tax authorities previously believed that insurance contributions to holiday pay funds should be included in expenses in the period in which these contributions were accrued (letters from the Federal Tax Service of Russia for Moscow dated August 6, 2008 No. 21-11/073877.1@ and UMNS of Russia dated June 30, 2004 No. 26-12/43524). Contributions do not need to be divided between months in proportion to vacation days, since expenses in the form of taxes, insurance premiums and other obligatory payments are recognized at a time on the date of their accrual (clauses 1 and 45, clause 1, Article 264 and clause 1 p 7 Article 272 of the Tax Code of the Russian Federation).

In the letter of the Ministry of Labor of Russia dated June 17, 2015 No. 17-4/B-298 specific example: the employee’s vacation begins on April 1, 2015, vacation pay is accrued and paid to him in March (March 27), insurance premiums from vacation pay (accrued and paid in March) should be calculated in full in March 2015 and included in the reporting I quarter 2015

Similar explanations are given in the letter of the Ministry of Labor of Russia dated August 12, 2015 No. 17-4/OOG-1158.

If, for example, an employee’s vacation falls in March and April 2016, then insurance premiums from vacation amounts should be recognized in tax accounting in March 2016. These expenses are fully reflected in the income tax return for the first quarter of 2016.

Contributions accrued towards vacation pay are paid:

in the Pension Fund of the Russian Federation, FFOMS and (insurance in case of temporary disability and in connection with maternity) - no later than the 15th day of the month following the month in which vacation pay was accrued; FSS (insurance against accidents at work) - simultaneously with the payment of wages for the month in which vacation pay was accrued.

Example 3

The organization provided the employee with leave from June 24 to July 21, 2016 and paid vacation pay in the amount of 40,000 rubles.

The amount of vacation pay is included in expenses:

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

Contributions from vacation amounts are taken into account as expenses on the date of their accrual, regardless of the periods during which the vacation falls, i.e. in the second quarter.

Income tax

Accounting for “carrying over” vacation pay When calculating income tax, there are two options.

The first is that if the vacation period extends over two reporting periods, then the amount of accrued vacation pay is included in expenses in proportion to the vacation days falling on each of the reporting periods.

In the clarifications of the Ministry of Finance of Russia (letters dated 05.12.15 No. 03-03-06/27129, dated 06.9.14 No. 03-03-R3/27643, dated 01.9.14 No. 03-03-06/1 /42) has repeatedly explained that when determining the tax base for income tax, the amount of accrued vacation pay for annual paid leave is included in expenses in proportion to the vacation days falling on each reporting period. They substantiated their position with the following provisions of Chapter 25 of the Tax Code of the Russian Federation.

When determining the taxable base, it reduces the income received by the amount of expenses incurred (except for those specified in Article 270 of the Tax Code of the Russian Federation). Expenses are recognized as justified and documented expenses incurred (incurred) by the taxpayer (clause 1 of Article 252 of the Tax Code of the Russian Federation).

Depending on their nature, expenses are divided into those related to production and sales and non-sales (clause 2 of Article 252). Labor costs are classified as the first of those mentioned (clause 2 of Article 253 of the Tax Code of the Russian Federation).

According to Art. 255 of the Tax Code of the Russian Federation, labor costs include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to working hours or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees and provided for by the legislation of the Russian Federation, employment contracts(contracts) and (or) collective agreements.

In accordance with paragraph 7 of Art. 255 of the Tax Code of the Russian Federation, labor costs include, in particular, the average earnings retained by the employee during vacation.

If tax accounting uses the accrual method, expenses accepted for profit tax purposes in accordance with clause 1 of Art. 272 of the Tax Code of the Russian Federation are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment and (or) other form of payment, and are determined taking into account the provisions of Art. 318-320 Tax Code of the Russian Federation.

Labor costs (clause 4 of Article 272 of the Tax Code of the Russian Federation) are recognized as expenses on a monthly basis based on those accrued in accordance with Art. 255 Tax Code of the Russian Federation amounts.

If the vacation falls on different months, the average earnings are calculated for the calendar days of each month. Therefore, when determining the tax base for income tax, it is recommended that the amount of accrued vacation pay for annual paid leave be included in expenses in proportion to the vacation days falling on each reporting period.

Considering in letter dated April 4, 2006 No. 03-03-04/1/315 the issue of taking into account vacation pay for annual paid leave from December 29 to January 27 in labor costs, the Russian Ministry of Finance clarified that when determining the tax base for the tax The amount of accrued vacation pay should be recognized in profit:

in December - for vacation days falling in December; in January - for vacation days in January.

Example 4

The employee was granted regular paid leave for 28 calendar days from June 15 to July 12, 2016. The average daily earnings of an employee When accruing vacation pay is 1,500 rubles/day.

According to the explanations of the Russian Ministry of Finance, the average salary for a vacation is 42,000 rubles. (1500 rub./day x 28 days) should be divided in proportion to the vacation days falling in June (16 calendar days) and July (12 calendar days).

The average salary for a vacation in June will be 24,000 rubles. (1500 rub./day x 16 days), in July - 18,000 rub. (1500 RUR/day x 12 days).

The first of them (RUB 24,000) is included in labor costs when calculating income tax for the first half of 2016.

When calculating the taxable base for income tax for nine months, labor costs will include total amount the average salary retained by the employee (42,000 rubles), i.e., an additional 18,000 rubles are taken into account in the third quarter.

The second option is that the entire amount of vacation pay for “rolling” vacations should be taken into account in the month of their accrual.

In letter dated March 6, 2015 No. 7-3-04/614@, the Federal Tax Service of Russia again analyzed the situation when an employee’s vacation began in December of one year and ended in January of the next. The organization included the entire amount of vacation pay in December expenses, but the tax authorities considered this a violation during the audit. They deducted that part of the vacation pay that relates to January and recalculated the income tax. In this regard, the organization asked for clarification on how to include the January part of vacation pay in labor costs in this case. The Federal Tax Service of Russia explained that the Tax Code of the Russian Federation does not contain rules that would require the recognition of vacation pay in proportion to the days of vacation in each month. Vacation pay is classified as labor costs (clause 7 of Article 255 of the Tax Code of the Russian Federation), so they must be included in monthly expenses in the amount of accrued amounts (clause 4 of Article 272 of the Tax Code of the Russian Federation).

As mentioned earlier, the employer is obliged to pay the employee for vacation no later than three days before it starts, i.e. it is during this period that vacation pay will be accrued. It does not matter how many months or tax periods the vacation falls for, since the organization must accrue and pay vacation pay to the employee immediately for the entire vacation period. Thus, as indicated by the Federal Tax Service of Russia, labor costs that are retained by employees during vacations that span several months are taken into account at a time in the reporting period in which they are generated and paid.

As an additional argument, the Federal Tax Service of Russia referred to practice, but cited not the most “recent” court decisions (resolutions of the Federal Antimonopoly Service of the West Siberian District dated November 7, 2012 No. A27-14271/2011 and dated December 26, 2011 No. A27-6004/ 2011, FAS Moscow District dated June 24, 2009 No. A40-48457/08-129-168 and dated August 7, 2007 No. A40-13934/06-80-77, FAS Ural District dated December 8, 2008 No. A07 -6787/08), in which the arbitrators indicated that vacation pay should be included in expenses without dividing into parts or periods and reflected in full in the month of accrual (it should be noted that the letter in question was removed from the reference systems).

Example 5

Let's use the conditions of the previous example; In this case, the organization takes into account the entire amount of vacation pay for “rolling” vacations in the month of their accrual. Then the amount of average earnings per vacation (42,000 rubles) will be fully taken into account in labor costs when calculating income tax for the first half of 2016. However, we note that if the organization distributes vacation pay for “rolling over” vacation in proportion to the days of vacation, this will save her from the claims of inspectors. If a decision is made to include the entire amount of vacation pay as part of the expenses of the period in which the vacation began, without dividing it into parts, then the legality of this approach will have to be defended in arbitration court.

Reserve for upcoming vacation expenses

To avoid the need to choose one of the accounting options, it is advisable for the taxpayer to create a reserve in tax accounting for upcoming expenses for paying for vacations, then vacation pay and accrued insurance premiums are not taken into account in expenses (clause 2 of the letter of the Ministry of Finance of Russia dated April 1, 2013, No. 03-03- 06/2/10401).

In this case, the amount of deductions to the reserve, calculated as the product of the accrued amount of labor costs and monthly interest deductions.

for calculus given percentage it is necessary to draw up an estimate that provides data on:

supposed annual amount expenses for vacations, including the amount of insurance premiums accrued from these expenses, for mandatory pension insurance, compulsory insurance, compulsory social insurance in case of temporary disability and in connection with maternity, as well as from industrial accidents and occupational diseases; the estimated annual amount of labor costs with insurance contributions accrued to state extra-budgetary funds for this amount.

The percentage of contributions to the specified reserve is determined as the ratio of the first value to the second (clause 1 of Article 324.1 of the Tax Code of the Russian Federation).

The estimate is drawn up before the start of a new tax period; At the same time, the creation of a reserve for upcoming expenses for vacation pay must be recorded in the accounting records for tax purposes.

During the year, the reserve takes into account the estimated rather than the actual costs of paying for vacations. In this regard, the Tax Code of the Russian Federation obliges the organization to conduct an inventory of the reserve at the end of the tax period (December 31).

The amount of the reserve for future expenses for paying vacations to employees should be clarified based on:

number of days unused vacation; the average daily amount of expenses for remuneration of employees (taking into account the established methodology for calculating average earnings); mandatory deductions insurance premiums.

After this, the difference is determined between the amount of the accrued reserve and the totality of actual expenses for payment of vacations used during the year and the upcoming payment of vacations not used in the current year, as provided for by law.

If this difference is positive, then it must be taken into account as part of non-operating income of the current tax period, but if it is less than zero, the amount not covered by the reserve is included in labor costs for the current year.

When creating the reserve under consideration, the amounts of vacation pay falling on the months of the next reporting (tax) period will be taken into account in the actual costs of paying for used vacations.

Application of PBU 18/02

In accounting, expenses in the form of vacation pay and accrued insurance premiums paid to an employee are taken into account at the time the corresponding estimated liability is recognized; in tax accounting, actual costs incurred are reflected, therefore the provisions of PBU 18/02 should be applied.

Any differences that arise are temporary. Depending on the ratio of amounts recognized, differences can be either deductible or taxable, which obliges the organization to accrue a deferred tax asset or deferred tax liability.

In case of recognition estimated liabilities deductible temporary differences (DTD) and corresponding tax assets(ONA) (clauses 11, 14 PBU 18/02).

For profit tax purposes, as expenses are recognized (in the form of amounts accrued to the employee in connection with the provision of paid vacations and insurance contributions), the specified VVR and ONA are reduced (repaid) (clause 17 of PBU 18/02).

Simplified taxation system

Accounting object “income”

When using this accounting option, the amount of vacation pay will not affect the calculation of the single tax (clause 1 of Article 346.14 of the Tax Code of the Russian Federation). However, the tax itself can be reduced by the amount of contributions to pension (social, medical) insurance and contributions to insurance against accidents and occupational diseases paid from vacation pay.

Accrued contributions reduce the amount of advance payment and tax for the period in which contributions were transferred to the budget of the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund (clause 1, clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation), but by no more than 50%.

Accounting object “income minus expenses”

Using this accounting option, the taxpayer has the right to reduce the income received by the amount of labor costs based on paragraphs. 6 clause 1 art. 346.16 Tax Code of the Russian Federation. At the same time, these “simplified” expenses are taken into account in the manner prescribed for corporate income tax in accordance with Art. 255 of the Tax Code of the Russian Federation (clause 2 of article 346.16).

It should be borne in mind that when simplified tax system costs are recognized after their actual payment (clause 2 of Article 346.17 of the Tax Code of the Russian Federation). Labor costs are taken into account at the time of repayment of the debt by writing off funds from the organization's current account, paying from the cash register, and if there is another method of repaying the debt - at the time of such repayment (clause 1, clause 2, Article 346.17 of the Tax Code of the Russian Federation).

In this regard, expenses for wages retained by employees during the vacation provided for by law are recognized in the reporting (tax) period in which their payment is actually made (letter of the Ministry of Finance of Russia dated June 8, 2011 No. 03-11-06/ 2/90).

Thus, when calculating the tax, expenses are taken into account (clauses 6, 7 clause 1, clause 2 of Article 346.16, clauses 1, 3 clause 2 of Article 346.17 of the Tax Code of the Russian Federation):

amount of vacation pay for minus personal income tax- on the date of payment of this amount to the employee; insurance premiums accrued for vacation pay - on the date of transfer to the budget of the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund.

A single tax on imputed income

When calculating the single tax, insurance premiums accrued on vacation pay reduce the amount of tax for the quarter in which contributions are transferred to the budget of the Pension Fund, Social Insurance Fund or Federal Compulsory Medical Insurance Fund (clause 1, clause 2, Article 346.32 of the Tax Code of the Russian Federation).