The employee has the right to annual basic paid leave of 28 calendar days. By agreement between the employee and the employer, annual paid leave can be divided into parts, provided that at least one of them is at least 14 calendar days (Part 1 of Article 125 of the Labor Code of the Russian Federation).
Calculation of vacation pay. During the vacation, the employee retains his place of work (position), as well as his average earnings (Article 114 of the Labor Code of the Russian Federation). Its procedure is in accordance with the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as the Regulations). The amount of vacation pay is determined by multiplying the average daily earnings by the number of calendar days of the main vacation (paragraph 4, paragraph 9 of the Regulations).
Average daily earnings are calculated by dividing the employee's actual salary for the billing period by 12 and by 29.3 (Article 139 of the Labor Code of the Russian Federation, clause 10 of the Regulations). Let us explain that 12 is the number of calendar months of the billing period preceding the month in which the employee plans to take vacation, and 29.3 is the average monthly number of calendar days (clause 4 of the Regulations).
For employees who have been working for the company for more than a year, the calculation period will be 12 calendar months preceding the month in which the vacation begins. If a month is not fully worked, then the number of days in it is calculated as follows: the average monthly number of calendar days 29.3 is divided by the number of calendar days in the month and multiplied by the number of calendar days worked.
In the situation under consideration, the billing period is from July 1, 2014 to June 30, 2015. 14 days are excluded from the calculation period - the time spent by the employee on main leave in July 2014, and 10 days - the period of his temporary disability in September 2014. That is, the number of days in July 2014 will be 16.07 (29.3 days : 31 days x (31 days - 14 days)), in September 2014 - 19.53 (29.3 days : 30 days x (30 days - 10 days)). The total number of calculated calendar days for 12 months will be 328.60 (29.3 days x 10 months + 16.07 days + 19.53 days).
Amounts accrued during this time are not taken into account when calculating average earnings. Salary for months of the billing period not fully worked, taken into account when determining average earnings, is: for July 2014 - 11,818.18 rubles. (20,000 rubles: 22 days x 13 days), for September 2014 - 13,000 rubles. (RUB 20,000: 20 days x 13 days).
The bonus amount was 10,000 rubles. (RUB 20,000 x 50%). When calculating average earnings, social payments and other payments not related to wages (material assistance, payment for the cost of food, travel, training, utilities, recreation, etc.) are not taken into account. The amount of wages to determine the average daily earnings will be 234,818.18 rubles. (20,000 rub. x 10 months + 11,818.18 rub. + 13,000 rub. + 10,000 rub.).
The average daily earnings of a manager for calculating vacation pay is 714.60 rubles. (RUB 234,818.18: 328.60 days). The amount of vacation pay is 10,004.40 rubles. (RUB 714.60 x 14 days). The amount of personal income tax that must be withheld is 1,301 rubles. (RUB 10,004.40 x 13%).
The total amount of insurance premiums is 3031.33 rubles. (RUB 10,004.40 x 30.3%). Decrease in deferred tax asset: RUB 2,607.15. ((RUB 10,004.40 + RUB 3,031.33) x 20%).
In accounting, you need to make the following entries for calculating vacation and insurance contributions:
| Contents of operation | Debit | Credit | Amount, rub. |
| Vacation pay accrued | Account 96 subaccount "Reserve for vacation pay" | Score 70 | 10 004,40 |
| Personal income tax withheld | Score 70 | 1301 | |
| Insurance premiums accrued | Account 96 subaccount "Reserve for vacation pay" | Score 69 | 3031,33 |
| Vacation pay listed | Score 70 | Score 51 | 8703,40 |
| Personal income tax listed | Account 68 subaccount “Personal Tax Payments” | Score 51 | 1301 |
| Deferred tax asset decreased | Account 68 subaccount “Calculations for income tax” | 09 | 2607,15 |
M. Voropaeva,
Deputy of JSC Dormash
We talked about the types of leaves in accordance with labor laws in. We will talk about “vacation” entries in accounting in this material.
Accrual of vacation pay: postings
Naturally, if we are talking about leaves without pay, the question of accounting records does not arise. After all, there is no posting without an amount, and since there are no accruals for vacation, then the posting is not generated.
Therefore, in our material we refer to paid vacations.
Despite the fact that payment for vacation time is not remuneration from the point of view of the Labor Code of the Russian Federation, the procedure for accounting for such payments is similar to the accounting of wages (Article 129 of the Labor Code of the Russian Federation, Order of the Ministry of Finance dated October 31, 2000 No. 94n).
To account for vacation pay calculations, synthetic account 70 “Settlements with personnel for wages” is used.
The credit of this account reflects, among other things, the amounts accrued for vacation pay to employees in correspondence with the accounts of production costs (selling expenses) and other sources
From what sources vacation pay is accrued depends not only on the specifics of the organization’s activities, its features, but also on whether a reserve for future expenses was created for the payment of vacation pay.
After all, if vacation pay is accrued from the organization’s current expenses, the accounting entries will be as follows:
The debited account changes if vacation and insurance premiums are charged from the reserve funds.
Here are the entries for estimated vacation liabilities when using reserve funds:
The reserve is calculated using the following procedure:
Debit accounts 20, 26, 44, etc. - Credit account 96
Leave compensation upon dismissal: postings
Accounting for vacation payments does not depend on what is paid: vacation pay to an employee or compensation for vacation upon dismissal of an employee.
Compensation for unused vacation is reflected in transactions in the same way as accrual of vacation pay:
Debit accounts 20, 26, 44, 96, etc. - Credit account 70
Accordingly, the accrual of insurance premiums from vacation compensation is shown in the same way as for vacation pay:
Debit accounts 20, 26, 44, 96, etc. - Credit account 69
Payment of vacation pay and deduction for unworked vacation days: postings
The payment of vacation pay is reflected similarly to the payment of wages:
Debit account 70 - Credit account 50 “Cash”, 51 “Cash accounts”
If, upon dismissal, it turns out that the vacation days used exceed those due to the employee at the time of termination of the employment relationship, the excess paid amount of vacation pay is subject to withholding, taking into account those established by the Labor Code of the Russian Federation.
And accounting records when withholding excess vacation pay will be with the sign “-”:
Debit accounts 20, 26, 44, etc. - Credit account 70 REVERSE
Each employee has the right to annual paid leave, the duration of which is established by the Labor Code of the Russian Federation. Its duration is 28 calendar days. Let's consider the procedure for accruing vacation pay, posting for the payment of vacation pay at the expense of the vacation reserve, as well as posting for accruing vacation pay without a reserve.
Vacation pay: the procedure for their calculation and payment
Leave can be granted in two ways:
- According to a statement received from a company employee;
- According to the previously approved vacation schedule:
By the way, at the request of the employee, the vacation provided can be divided into several parts, but on one condition, that the first part of the vacation will be at least 14 calendar days.
As for the timing of payment of vacation pay, there is also its own regulation, which is enshrined in Article 136, Part 9 of the Labor Code - vacation pay is paid no later than 3 days before it begins.
For violation of the terms of payment of vacation pay, administrative liability is applied to officials of enterprises in the form of a warning or a fine (1,000 - 30,000 rubles). For a repeated violation, the fine increases from 10,000 to 70,000 rubles.
Attention! If an employee is not paid vacation pay on time, he has the right to demand that annual leave be transferred to another time.
If, due to operational necessity (emergency situation), a person cannot go on vacation as scheduled, then a vacation recall is issued.
Reserve for vacation pay in accounting
All organizations, except small enterprises, are required to form a reserve for vacation pay. After which their payment will be made from this “reserve”.
When forming a reserve for the payment of vacation pay, it is necessary to determine the size and sequence of its filling:
- Based on accruals on the last day of the month, quarter or year;
- Max amount of deductions;
- Min amount of deductions.
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Before starting to replenish the reserve for vacation pay at the beginning of the year, the percentage of deductions is calculated, which is calculated using the formula:
Otch = (Pgs + SV 1) / (Psz + SV 2) x 100%, where
- Report – percentage of deduction to the reserve for the payment of vacation pay;
- Pgs – the annual amount required to pay for vacations of all employees;
- SV 1 – annual amount of insurance premiums accrued on the annual amount of vacation pay;
- Psz – annual wage fund excluding vacation pay;
- SV 2 – the annual amount of insurance premiums accrued on the annual wage fund.
The total amount of the reserve fund for vacation payments can be calculated using the formula:
The procedure for reflecting vacation payments in accounting accounts
| Account Dt | Kt account | Transaction amount, rub. | Wiring Description | A document base |
| Vacation pay paid from the reserve fund | ||||
| 20 | 96 | 395 000,00 | A reserve has been created for vacation pay | Accounting information |
| 09 | 68 | 79 000,00 | Accrual of deferred tax asset 395,000 x 20% = 79,000 | Accounting information |
| 96 | 70 | 28 976,00 | Vacation pay accrued to an employee of the company | |
| 96 | 69 | 8 692,80 | Payroll | |
| 68 | 09 | 7 533,76 | Deferred tax assets are partially repaid (28976 + 8692.80) x 20% = 7533.76 | Accounting information |
| 70 | 68-NDFL | 3 766,88 | Personal income tax withheld 28976 x 13% = 3766.88 | Payroll |
| 70 | 50 (51) | 25 209,12 | The company employee was paid vacation pay 28976 – 3766.88 = 25209.12 | RKO, (payment order) |
| Vacation pay paid in accordance with the general procedure(clause 21 PBU 8/2010), which does not provide for their payment from the formed “reserve” | ||||
| 20 (23, 25, 26, 29, 44) | 70 | 32 578,00 | Vacation pay accrued to an employee of the company | Payroll and accounting certificate |
| 20 (23, 25, 26, 29, 44) | 69 | 9 773,40 | Insurance premiums accrued for the amount of vacation pay | Payroll |
| 99 | 68 | 6 515,60 | Permanent tax liability accrued 32578 x 20% = 6515.60 | Accounting information |
| 70 | 68-NDFL | 4 235,14 | Personal income tax withheld 32578 x 13% = 4235.14 | Payroll |
| 70 | 50 (51) | 28 342,86 | The company employee was paid vacation pay 32578 – 4235.14 = 28342.86 | RKO, (payment order) |
| Accrual of vacation pay at the expense of the formed reserve and in advance (the required period has not yet been worked out) | ||||
| 96 | 70 | 16 855,00 | An employee of the company has been accrued vacation payments at the expense of the created reserve. The total amount of vacation pay is 33,710 rubles. 33,710: 2 = 16,855.00 | Accounting information |
| 20 (23, 25, 26, 29, 44) | 70 | 16 855,00 | The second part of vacation pay has been accrued | Accounting information |
| Early termination of vacation | ||||
| 20 (23, 25, 26, 29, 44) | 70 | 28 400,00 | The employee has accrued vacation pay | Accounting information |
| 20 (23, 25, 26, 29, 44) | 70 | 5 071,43 | Reversal of excessively accrued vacation pay28400: 28 days. x 5 days = 5071.43 | Accounting information |
| Paid insurance premiums and personal income tax are also subject to reversal | ||||
When calculating income tax expenses are taken into account (clause 7 of article 255, subclause 1 of clause 1 of article 264 of the Tax Code of the Russian Federation):
- vacation pay (including personal income tax);
- insurance premiums accrued on vacation pay.
Vacation pay is taken into account in the expenses of the current period only in the part that is accrued for vacation days falling during this period (Letters of the Ministry of Finance dated 06/09/2014 N 03-03-РЗ/27643, dated 07/23/2012 N 03-03-06/1/ 356). Let’s say an organization that reports quarterly income tax provides an employee with vacation from June 24 to July 21 and pays vacation pay in the amount of 40,000 rubles. The amount of vacation pay will be included in expenses as follows:
- in the second quarter - 10,000 rubles. (RUB 40,000 / 28 days x 7 days);
- in the third quarter - 30,000 rubles. (RUB 40,000 / 28 days x 21 days).
Contributions accrued for vacation pay are taken into account as expenses on the date of their accrual, regardless of what periods the vacation falls on (clause 1, paragraph 7, article 272 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated 06/09/2014 N 03-03-РЗ/27643 , dated December 23, 2010 N 03-03-06/1/804).
If you create a reserve for vacation pay, vacation pay and insurance premiums accrued on them are not taken into account in expenses (clause 2 of the Letter of the Ministry of Finance dated 04/01/2013 N 03-03-06/2/10401).
When calculating tax when simplified tax system with the object "income minus expenses" are taken into account in expenses (clauses 6, 7 p.
Accrual and payment of vacation in postings using an example
1, paragraph 2, art. 346.16, sec. 1, 3 p. 2 tbsp. 346.17 Tax Code of the Russian Federation, Letter of the Ministry of Finance dated November 24, 2009 N 03-11-06/2/246):
- vacation pay (minus personal income tax) - on the date of payment to the employee;
- Personal income tax on vacation pay - on the date of transfer to the budget;
- insurance premiums accrued for vacation pay - on the date of transfer to the budget of the Pension Fund, Social Insurance Fund or Federal Compulsory Medical Insurance Fund.
When calculating tax when simplified tax system with the object "income" accrued on vacation insurance premiums reduce the amount of advance payment and tax under the simplified tax system for the period in which contributions are transferred to the budget of the Pension Fund, Social Insurance Fund or Federal Compulsory Medical Insurance Fund (clause 1, clause 3.1, article 346.21 of the Tax Code of the Russian Federation).
When calculating UTII accrued on vacation insurance premiums reduce the amount of tax for the quarter in which contributions are transferred to the budget of the Pension Fund of the Russian Federation, the Social Insurance Fund or the Federal Compulsory Medical Insurance Fund (clause 1, clause 2, article 346.32 of the Tax Code of the Russian Federation).
In accounting accrual and payment of vacation pay is reflected as follows:
If you create a reserve for vacation pay, vacation pay and insurance premiums accrued on their amount are accrued from the reserve. If the reserve is insufficient, there is no need to accrue vacation pay to the debit of account 97 “Future expenses”. In such cases, vacation pay is accrued in the same way as in a situation where the reserve was not created at all, i.e. by debit of cost accounting accounts (20, 25, 26, etc.).
Step 5. How to reflect vacation pay in accounting and tax accounting?
Registration of vacation: accounting and taxation procedures
The Labor Code of the Russian Federation (LC RF) provides for the need to consolidate the order of vacations in the vacation schedule. According to Article 123 of the Labor Code of the Russian Federation, a vacation schedule must be drawn up in all organizations, regardless of the form of ownership, no later than two weeks before the start of the new calendar year. Thus, already on December 16 of each year, the HR department must collect information from employees about the time they are granted vacations. The vacation schedule can be of any form, since the legislation does not contain any requirements for its preparation. The employer must notify the employee of the start time of his vacation no later than two weeks before it begins. Based on the vacation schedule, the manager issues an appropriate order. The employee himself no longer needs to submit an application requesting leave.
When employees go on vacation, an Order (instruction) on granting leave to the employee (Form No. T-6) and a Calculation Note on granting leave to the employee (Form No. T-60) must be drawn up. The forms of these documents are approved by Resolution of the State Statistics Committee of Russia dated 04/06/2001 N 26 “On approval of unified forms of primary accounting documentation for recording labor and its payment.”
Form N T-6 is drawn up by an employee of the personnel department (personnel service) or an authorized person, and then signed by the head of the organization (or his authorized person, who may be the chief accountant).
The future vacationer must be familiar with the signed order and leave his signature on it. Only after this, the HR employee has the right to fill out a Calculation Note on granting leave to the employee (Form N T-60).
The order and note-calculation are transferred to the organization’s accounting department to calculate the average earnings for the vacation.
Based on the order (Form N T-6), entries are made in the employee’s personal card (Form N T-2 or N T-2 GS) (this must be done by an employee of the HR department), as well as in the personal account (Form N T-54 or N T-54a) (this operation is performed by an accountant).
Leave can be granted to an employee in accordance with current legislation, a collective agreement, local regulations of the organization, an employment agreement (contract) (including annual paid, without pay, educational, etc.).
The main requirement of the Labor Code of the Russian Federation is that the employee must have a vacation of at least 28 calendar days.
Replacement of this leave with monetary compensation is prohibited, except in cases of dismissal. According to Article 115 of the Labor Code of the Russian Federation, it is allowed to provide an employee with leave for a period of more than 28 calendar days (extended main leave), for example, in cases where the employee did not complete his vacation for the previous pay period. It is also possible that an employee is granted extended leave on account of future billing periods.
Based on the application, the employee can be paid monetary compensation for all unused vacation days. This rule also applies to extended vacations.
Transferring vacation to another time is allowed only in exceptional cases, since the Labor Code of the Russian Federation stipulates that the employer is obliged to provide vacation, and the employee is obliged to take time off. And if the employee’s schedule includes vacation, the employer does not have the right to allow the vacationer to work. The transfer of leave is formalized by an order from the manager, which indicates the basis for the transfer of leave and the period for which the leave is transferred. In any case, the employee must take vacation no later than 12 months after the end of the working year for which it is granted (Article 124 of the Labor Code of the Russian Federation). Failure to provide annual leave for two consecutive years is not permitted.
According to Article 125 of the Labor Code of the Russian Federation, by agreement between the employee and the employer, annual paid leave can be divided into parts. Moreover, at least one part of this leave must be at least 14 calendar days.
If an employee who has not fully worked the pay period goes on vacation, his daily earnings are determined by dividing the amount of accrued wages in the pay period by the number of calendar days attributable to the time worked.
For employees who did not work part of the time due to absenteeism or other reasons, the calculation period for calculating average earnings will be 12 calendar months (from the 1st to the 1st) preceding the vacation. If such an employee has not worked for the organization for 12 calendar months, only the full months (from the 1st to the 1st) worked before going on vacation will be included in the calculation period. If an employee in the billing period, before the billing period and before the onset of vacation did not have days worked or earnings in this organization, the average earnings are determined from the tariff rate of the category assigned to him, official salary, and monetary remuneration.
If an employee did not have days worked or earnings in this organization during the billing period and before the billing period, the average earnings are determined based on the amount of accrued wages and monetary remuneration for the days actually worked before the vacation.
Example. At the enterprise, an employee engaged in the main production goes on partial leave for a period of 14 calendar days. The calculation period for vacation pay is three calendar months. The employee has not fully worked out the pay period. In February, the employee was on leave without pay for 10 days. Salary for January - 15,000 rubles, for February - 10,500 rubles, for March - 15,000 rubles. The employee’s salary for the billing period preceding the employee’s departure on vacation will be 40,500 rubles. (RUB 15,000 + RUB 10,500 + RUB 15,000).
Postings for accrual of vacation pay
To determine the amount of average daily earnings, the specified amount of wages for the billing period must be divided by the average monthly number of calendar days (29.6) in January and March and the number of calendar days in February (18 days) attributable to unworked time.
The average daily earnings will be 524.61 rubles. (40,500 / (29.6 + 29.6 + 18)), the amount of vacation pay is 7344.54 rubles. (RUB 524.61 x 14 days).
According to clause 5 of the Accounting Regulations “Expenses of the Organization” PBU 10/99, expenses for paying annual vacations are expenses for the organization for ordinary activities. In accordance with clause 1 of Article 226 of the Tax Code of the Russian Federation, the organization from which the employee received income is obliged to calculate, withhold and pay to the budget the amount of personal income tax. Calculation of personal income tax on income in the form of vacation pay is carried out at a tax rate of 13%. The accrued amount of tax must be withheld from the employee’s income upon actual payment and transferred no later than the day of actual receipt of cash from the bank for the payment of vacation pay.
The transfer of amounts calculated for withholding of personal income tax on average wages in accordance with clause 6 of Article 226 of Chapter 23 of the Tax Code of the Russian Federation must be made no later than the day of actual receipt of cash for wages for the second half of the month. At the same time, on average earnings accrued during the month, payment of this tax must also be made no later than the day of actual receipt of funds for the payment of income for the past month in which vacation pay was accrued and paid. There is no need to pay tax on the days of payment of average earnings for vacation. The amounts of the single social tax in all cases (including from the amounts of average earnings for vacation and in other established cases) in accordance with clause 3 of Article 243 of Chapter 24 of the Tax Code of the Russian Federation must be paid no later than the 15th day of the next month, regardless of dates of actual payment of wages or receipt of funds for wages at a bank institution.
The following entries are made in accounting:
Debit 20, Credit 70 - the amount of vacation pay has been accrued (RUB 7,344.54);
Debit 70, Credit 68 - personal income tax withheld (7344.54 x 13% = 955 rubles);
Debit 70, Credit 50 - vacation pay issued (7344.54 - 955 = 6398.54 rubles);
Debit 20, Credit 69-1-1 - UST accrued (FSS, 4% x 7344.54 = 293.78 rubles);
Debit 20, Credit 69-1-2 - UST accrued (compulsory social insurance against accidents, 0.2% x 7344.54 = 14.69 rubles);
Debit 20, Credit 69-2-1 - UST accrued (federal budget, 28% x 7344.54 = 2056.47 rubles);
Debit 20, Credit 69-3-1 - UST accrued (MHIF, 0.2% x 7344.54 = 14.69 rubles);
Debit 20, Credit 69-3-2 - UST accrued (TFIF, 3.4% x 7344.54 = 249.71 rubles);
Debit 69-2-1, Credit 69-2-2 - the amount of UST in the part payable to the federal budget is reduced by the amount of insurance contributions to finance the insurance part of the labor pension (7344.54 x 11% = 807.90 rubles) ;
Debit 69-2-1, Credit 69-2-3 - the amount of UST in the part payable to the federal budget is reduced by the amount of insurance contributions to finance the funded part of the labor pension (7344.54 x 3% = 220.34 rubles) .
When an employee is recalled from vacation, the amount of average earnings for the vacation days used should be recalculated, and the difference between earnings for all vacation days provided and the days actually used should be withheld from the employee. If, in agreement with the employer, the employee requests payment of compensation for the remaining unused vacation days in excess of 28 calendar days, the average earnings are not recalculated.
Example. An employee of the organization was granted annual leave of 28 calendar days from May 1 to May 28, 2003. By agreement with the employee, due to production needs, he was called back from vacation on May 22, 2003.
The amount of average vacation earnings paid to an employee was 8,960 rubles. based on average daily earnings of 320 rubles. (320 rubles x 28 calendar days of vacation = 8960 rubles).
In total, the employee did not use 7 calendar days of vacation from May 22 to May 28 inclusive and used 21 calendar days (from May 1 to May 21 inclusive). The amount of average earnings for actually used vacation days was 6,720 rubles. (21 calendar days x 320 rubles).
Let’s say that for the period from May 23 to May 31, an employee was accrued wages based on the tariff rate, bonuses, additional payments and allowances in the amount of 5,200 rubles. It is due for payment minus the amount of average earnings for unused vacation days in the amount of 2,240 rubles. (7 unused calendar days of vacation x 320 rubles).
When providing unused vacation days in the future, the average earnings are calculated anew according to the new billing period and the payments taken into account in it.
According to clause 7 of Article 255 of the Tax Code of the Russian Federation, for profit tax purposes, expenses for wages retained by employees during vacation are included in the expenses taken into account when calculating the tax base for income tax. Based on clause 1 of Article 210 of the Tax Code of the Russian Federation, the amount of vacation pay received by an employee is included in the tax base for personal income tax. In accordance with clause 1 of Article 236 of the Tax Code of the Russian Federation, the accrued amount of vacation pay is recognized by the employing organization as subject to the unified social tax.
Article 136 of the Labor Code of the Russian Federation establishes that payment for vacation must be made no later than three days before its start.
The most common payments related to employee vacations are vacation pay or wages during vacation and compensation for unused vacation. All specified payments are calculated based on average monthly earnings. The general rules for calculating average monthly earnings are established in Article 139 of the Labor Code of the Russian Federation.
From the estimated time in accordance with the Regulations on the specifics of calculating average wages, approved by Decree of the Government of the Russian Federation of April 11, 2003 N 213, the following are excluded:
holidays and non-working days established by the legislation of the Russian Federation;
days not worked by the employee for which average earnings were paid or retained in accordance with the legislation of the Russian Federation;
days of incapacity for work for which the employee received temporary disability benefits or maternity benefits;
additional paid days off provided to an employee raising a disabled child (Article 262 of the Labor Code of the Russian Federation);
days of vacation without pay on the basis of Articles 128 and 263 of the Labor Code of the Russian Federation;
downtime not due to the fault of the employee, including due to the suspension of the activities of the organization, workshop, or production;
downtime due to a strike in which the employee did not participate, but was not able to perform his work.
O. Stulova
LLC "COSMOS-AUDIT"
Accounting for monetary compensation for the unused part of the main paid leave
Journal “Accounting in budgetary and non-profit organizations”, 2012, No. 20
ACCOUNTING FOR MONETARY COMPENSATION FOR THE UNUSED PART OF BASIC PAID LEAVE
Many accountants of non-profit organizations that provide paid higher professional education services encounter difficulties in accounting for monetary compensation for the unused part of the main paid leave of a teacher working under an employment contract.
For example, the employee has worked out the entire pay period. For the billing period, he received a salary in the amount of 244,800 rubles. (excluding vacation pay), including additional payments for overtime and an allowance for an academic degree. Let's consider how to reflect in the accounting of an educational organization the payment in September 2012, at the request of a teacher, of monetary compensation for the unused part of the main paid leave (24 calendar days).
Calculation of compensation. In accordance with Art. 127 of the Labor Code of the Russian Federation (Labor Code of the Russian Federation), upon dismissal, the employee is paid monetary compensation for all unused vacations.
According to clause 29 of the Rules on regular and additional leaves, approved by the People's Commissariat of Labor of the USSR on April 30, 1930 N 169, full compensation is paid in the amount of average earnings for the period of full leave.
In the situation under consideration, compensation is paid for the unused part of the main paid leave (24 calendar days), but average earnings are still required to calculate it.
Based on Art. 139 of the Labor Code of the Russian Federation, the average daily earnings for paying vacations and paying compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.4 (the average monthly number of calendar days).
Therefore, in the situation under consideration, compensation is 244,800 rubles. / 12 / 29.4 x 24 = 16,653 rub. 06 kop.
Accounting. As follows from paragraphs 5, 8, 16 of the Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 05/06/1999 N 33n, compensation for the unused part of the main paid leave is recognized as part of expenses for ordinary types activities.
In accordance with the Instructions for the application of the Chart of Accounts for accounting the financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, this compensation and the insurance premiums accrued on it are reflected in the debit, for example, of account 20 “Main production” and credit, respectively accounts 70 “Settlements with personnel for wages” and 69 “Settlements for social insurance and security”.
The withheld amount of personal income tax (NDFL) is reflected in accounting as the debit of account 70 in correspondence with the credit of account 68 “Calculations for taxes and fees.”
Tax accounting. According to paragraph 1 of Art. 210 and paragraph 3 of Art. 217 of the Tax Code of the Russian Federation (TC RF), compensation for the unused part of the main paid leave is subject to personal income tax. Tax withholding is carried out by an organization - a tax agent (Article 226 of the Tax Code of the Russian Federation).
Based on Part 1 of Art. 7 and paragraphs. “d” clause 2, part 1, art. 9 of the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” and paragraphs.
What are the account entries when accounting for vacation?
1, 2 tbsp. 20.2, as well as para. 6 pp. 2 p. 1 art. 20.2 of the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against accidents at work and occupational diseases,” compensation for the unused part of the main paid leave is subject to insurance contributions.
Subaccount designations used in the posting table:
— to balance account 69:
— 69-1-1 “Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”;
— 69-1-2 “Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases”;
— 69-2 “Insurance contributions for compulsory pension insurance”;
— 69-3 “Insurance premiums for compulsory health insurance”;
— to balance sheet account 68:
— 68-1 “Calculations for personal income tax”;
— 68-2 “Calculations for corporate income tax.”
The accounting entries for accounting for monetary compensation for the unused portion of a teacher's basic paid leave are shown in the table.
Accounting entries for accounting for monetary compensation for the unused part of the teacher’s main paid leave
———————————T—————T————————-¬
¦ ¦Correspondence¦ ¦
¦ +——-T——-+ ¦
¦ ¦ Debit ¦ Credit ¦ ¦
¦Compensation accrued for ¦ 20 ¦ 70 ¦Note-calculation for ¦
¦unused part ¦ ¦ ¦termination (termination)¦
¦basic paid leave¦ ¦employment contract with ¦
¦ upon dismissal ¦ ¦ ¦ by an employee (dismissal) ¦
+——————————-+——-+——-+————————-+
¦Insurance premiums accrued ¦ 20 ¦69-1-1,¦Accounting certificate-¦
¦ ¦ ¦69-1-2, ¦calculation ¦
¦ ¦ ¦ 69-2, ¦ ¦
¦ ¦ ¦ 69-3 ¦ ¦
+——————————-+——-+——-+————————-+
¦Withholding personal income tax ¦ 70 ¦ 68-1 ¦Tax accounting register ¦
¦ ¦ ¦ ¦(tax card) ¦
+——————————-+——-+——-+————————-+
¦Compensation transferred for ¦ 70 ¦ 51 ¦Bank statement for ¦
¦unused portion ¦ ¦ ¦current account ¦
¦basic paid leave¦ ¦ ¦ ¦
¦ upon dismissal minus personal income tax ¦ ¦ ¦ ¦
L——————————-+——-+——-+—————————
Thus, the payment in September 2012, at the request of a teacher working under an employment contract, of monetary compensation for the unused part of the main paid leave (24 calendar days) must be reflected in accounting and tax accounting, taking into account the above recommendations.
Bibliography
1. Tax Code of the Russian Federation (part two): Federal Law of 05.08.2000 N 117-FZ.
2. On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund: Federal Law of July 24, 2009 N 212-FZ.
3. On compulsory social insurance against accidents at work and occupational diseases: Federal Law of July 24, 1998 N 125-FZ.
4. On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and Instructions for its application: Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.
5. On approval of the Accounting Regulations “Organization Expenses” PBU 10/99: Order of the Ministry of Finance of Russia dated 05/06/1999 N 33n.
6. Labor Code of the Russian Federation: Federal Law of December 30, 2001 N 197-FZ.
L.L.Gorshkova
Supervisor
Methodology Center
accounting
and taxation
Signed for seal
15.10.2012
Holiday pay accounting
To pay vacation pay to employees, an organization can create a reserve for vacation pay. However, the creation of such a reserve is not necessary.
The procedure for reflecting vacation expenses in accounting depends on whether such a reserve has been created in the organization or not.
Reflection of vacation pay in the absence of a reserve
If vacation pay is accrued to an employee for the current month, then their amount is taken into account as part of expenses for ordinary activities:
Debit 20 (23 , 25 , 26 , 29 , 44 ...) Credit 70
vacation pay accrued to employees.
The amount of vacation pay is subject to personal income tax, contributions to compulsory pension insurance and insurance against industrial accidents and occupational diseases, as well as a unified social tax in the same manner as wages.
For more details, see the section "Settlements with personnel" - subsection "Calculation and issuance of wages" -situation"Payroll".
If vacation pay is accrued for a month that has not yet arrived, then their amount is taken into account as part of deferred expenses:
Debit 97 Credit 70 (68 subaccount "Settlements under Unified Social Tax",69-1 , 69-3 )
the amount of vacation pay is taken into account as part of deferred expenses (unified social tax and a contribution for insurance against industrial accidents and occupational diseases are accrued from the amount of vacation pay).
Upon arrival of the month for which vacation pay is accrued, their amount (including the contribution to insurance against industrial accidents and unified social tax) is included in expenses for ordinary activities:
Debit 20 (23 , 25 , 26 , 29 , 44 ...) Credit 97
the costs of paying vacation pay (including the contribution to insurance against accidents at work and the unified social tax) are included in expenses for ordinary activities.
Vacation pay can be partially accrued for the current month, and partially for a month that has not yet arrived (for example, vacation pay is accrued on October 15 to an employee who goes on vacation from October 18 to November 15).
An example will show how to act in this situation.
Example
Foreman of the assembly shop of Passiv LLC A.N. Ivanov has been granted regular annual leave since April 24, 2003. The billing period includes January, February and March.
Vacation is granted for 28 calendar days, of which 7 days are in April, and 21 days are in May. Ivanov’s monthly salary is 3,000 rubles.
The amount of payments to Ivanov for the billing period, taken into account when paying for vacation, will be 9,000 rubles. (3000 + 3000 + 3000).
Ivanov’s average daily earnings will be 101.3 rubles. (9000 rub. / (3 x 29.6)).
The Passiv accountant needs to accrue vacation pay in the amount of 2837 rubles. (101.3 rub. x 28 k.d.).
The amount of vacation pay for April will be 709 rubles. (101.3 rubles x 7 days).
The amount of vacation pay for May will be 2128 rubles. (101.3 rubles x 21 days).
The organization pays contributions for insurance against industrial accidents and occupational diseases at a rate of 3%, and a single social tax at a rate of 35.6%.
To simplify the example, let's assume that Ivanov is not eligible for personal income tax deductions.
The Liability accountant must make the following entries:
in April 2003
Debit 20 Credit 70
709 rub. - vacation pay was accrued to Ivanov for April;
Debit 70
Credit 68 subaccount "Calculations for personal income tax"
92 rub. (RUB 709 x 13%) - personal income tax withheld;
Debit 20 Credit 69-1
21 rub. (RUB 709 x 3%) - a premium has been charged for insurance against industrial accidents and occupational diseases;
Debit 20 Credit 68 subaccount "Settlements under Unified Social Tax" (69-1 , 69-3 )
253 rub. (RUB 709 x 35.6%) - UST accrued;
Debit 68 69-2
99 rub. (RUB 709 x 14%) - contributions to compulsory pension insurance are offset against the payment of unified social tax to the federal budget;
Debit 97 Credit 70
2128 rub. - vacation pay was accrued to Ivanov for May;
Debit 70
Credit 68 subaccount "Calculations for personal income tax"
277 rub. (RUB 2,128 x 13%) - personal income tax withheld;
Debit 97 Credit 69-1
64 rub. (RUB 2,128 x 3%) - a premium has been added for insurance against industrial accidents and occupational diseases;
Debit 97 Credit 68 subaccount "Settlements under Unified Social Tax" (69-1 , 69-3 )
758 rub. (RUB 2,128 x 35.6%) - UST accrued;
Debit 68 subaccount "Settlements under Unified Social Tax" Credit69-2
298 rub. (RUB 2,128 x 14%) - accrued contributions for compulsory pension insurance are offset against the payment of the unified social tax to the federal budget;
Debit 70 Credit 50-1
2468 rub. (709 - 92 + 2128 - 277) - vacation pay was paid from the cash register;
at the end of May 2003
Debit 20 Credit 97
2950 rub. (2128 + 64 + 758) - the cost of paying vacation pay for May is included in expenses for ordinary activities.
Accrual of vacation pay from the reserve
Organizations have the right to create a reserve for vacation pay. In this case, vacation pay is accrued from the previously created reserve.
The decision to create and the procedure for forming a reserve are determined in the accounting policies of the organization.
The amount of the organization’s reserve is determined independently (for example, based on the estimated costs of paying vacation pay for the year).
The amount of the reserve is determined per year. Every month the accountant must accrue the reserve at the rate of 1/12 of its annual amount.
When calculating the reserve for paying vacation pay to employees, make the following entry in your accounting:
Debit 20 (23 , 25 , 26 , 29 , 44 ...) Credit 96
a reserve has been accrued to pay vacations to employees.
When calculating vacation pay from the created reserve, make the following entries:
Debit 96 Credit 70
accrued vacation pay to the organization's employees;
Debit 96 Credit 69-1 (68 subaccount "Settlements under Unified Social Tax",69-3 )
UST and premiums for insurance against industrial accidents and occupational diseases have been accrued;
Debit 68 subaccount "Settlements under Unified Social Tax" Credit69-2
accrued contributions to compulsory pension insurance are offset against the payment of unified social tax to the federal budget.
If at the end of the current year there are unpaid amounts remaining in the reserve, then they must be reversed. To do this, make an entry in your account:
Debit 20 (23 , 25 , 44 ...) Credit 96
the amount of the unused reserve is reversed.
