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Every accountant knows: it is not enough to accrue and pay vacation funds correctly and on time; it is also necessary to accurately and accurately document the transaction. In particular, the posting that vacation pay has been accrued must be exactly in the accounting column and with the code required. Let's consider this issue in more detail.

What is a vacation?

According to labor legislation, every employee of any enterprise or organization is entitled to at least twenty-eight paid days of rest annually. Of course, provided that the employee worked his time in full for the previous year.

In theory and according to the documentation, everything looks very simple: provided that the employee has fully worked the time, they sign a vacation application, an order is issued throughout the enterprise, on the basis of which the accounting department calculates the due payments, the accrual of vacation pay is reflected in the necessary entry, at least three days before the start of the vacation, the employee receives either cash in hand or funds deposited into a bank account.

In practice, it often doesn’t work out this way: some employees want to get vacation days earlier, others want to receive monetary compensation instead of vacation, others suddenly want to postpone the planned vacation period, and not every company can afford to let an employee take all twenty-eight days off in a row. . Therefore, it is necessary to carefully monitor not only calculations, but also compliance with numerous rules and nuances that relate to vacation pay, as well as correctly fill out accounting documents.

Duration of calendar rest

From what was written above, it follows that every year everyone is entitled to twenty-eight days. The employer has no right to reduce this period (unless, of course, we are talking about employees working full time and on a full salary), since the deterioration of the working conditions of employees is illegal. But labor legislation does not prohibit dividing vacation into several periods: two, three or even more. True, there is one important nuance: at least one part of the paid vacation must be at least fourteen days. This period is considered the minimum during which you can recover and go through a “reboot.”

Some categories of employees, for example, judges, workers in education, the prosecutor's office, the army, and so on, are entitled to additional paid days. Also, additional rest - at least three days - is due to those who periodically perform overtime work during the billing period.

In addition, employers are not prohibited from increasing holidays for their employees - if the financial condition of the organization allows, why not?

Calculation of payments for vacation

The accrual of direct amounts for employee rest is made taking into account:

• billing period;
• average employee earnings;
• duration of vacation.

Regardless of the posting of vacation pay accrual, the calculation procedure is always the same: first you need to determine the billing period. This is the time period from the first working day to the first day of rest. Usually, the calculation period is understood as a calendar year, but if for some reason the employee did not take advantage of his right to a well-deserved rest when the deadline approached, the calculation period increases. As a result, it affects the duration of the vacation and the amount of payments.

Each day of calendar leave is paid based on the average daily earnings. Once the billing period has been determined, you can begin to calculate your average daily earnings. To do this, you need to add up all the amounts paid to the employee for the previous time period that are included in the remuneration system, for example:

• wages;
• regular bonus;
• bonuses for rank, scientific works, rationalization ideas and so on;
• regional coefficient.

One-time payments are not taken into account, as well as financial assistance, etc. social benefits.

Vacation pay is calculated using a simple formula: average daily earnings * number of days of rest.

Accounting for vacation payments

The following entries are used in accounting documents and reports when accruing vacation:

• to accrue a reserve for paying vacations to employees - Debit 20 (23, 25, 26, 29, 44) Credit 96;
• for accrual of vacation pay at the expense of the created reserve - Debit 96 Credit 70;
• for calculating vacation pay to employees of the organization - Debit 96 Credit 69-1 - 69-3;
• for calculating insurance premiums to extra-budgetary funds and contributions for accident insurance - Debit 96 Credit 70;
• to reverse unspent amounts (unused reserve) at the end of the current year - Debit 20 (23, 25, 26, 29, 44) Credit 96.

If the organization does not use the reserve fund for payments, Debit 20, 25, 26, 29, 44 Credit 69, 70 is used to post accrual of vacation pay.

For direct payments, take Debit 70 Credit 50, tax withholding is carried out on Debit 70 Credit 68.

Calculation of vacation pay, taxes and contributions: Video

Vacation accountingin accounting registers is maintained according to schemes unified for all types of labor payments. Let's study the algorithm for accounting for vacations by small and large firms in more detail.

What accounts are the main workers' vacation pay placed on?

Vacation payments in any variety (for main, additional vacation - according to the Labor Code of the Russian Federation, corporate - according to a collective agreement), as well as compensation for unused vacation are reflected in the accounting registers in the same way as calculating employee salaries using:

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

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

2. Accounts for accounting settlements with employees:

• 70 — calculations for wages;
• 50 (51) - payment of vacation pay through the cash register or by card.

Vacation pay is subject to insurance contributions, and personal income tax is withheld from them, and therefore accounts are used to record them: 69 and 68.

Download the accounting chart of accounts here.

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

Accrued and issued vacation pay: postings

Since vacation pay is an estimated liability (letter of the Ministry of Finance dated June 4, 2011 No. 07-02-06/107), organizations that maintain full-fledged accounting create reserves for vacation pay (clause 8 of PBU 8/2010). Small businesses have the right to write off vacation costs immediately as they accrue.

Let's consider how, when accounting for vacation in practice, entries can be made from these accounts:

You can learn more about the specifics of simplified accounting in the article “Features of accounting in small enterprises” .

Results

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

Be the first to know about legislative changes in the calculation of vacation with our “Vacation and Rest Time” section.

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In accounting, do not divide vacation pay between months

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

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

Example

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

The company accountant calculated the amount of vacation pay on May 28. Their amount was 38,629.87 rubles. The company is not small. Here are the entries for accruing vacation pay from the reserve:

— 38,629.87 rub. — vacation pay for Samokhvalov was accrued from the reserve;

DEBIT 96 subaccount “Reserve for vacation pay” CREDIT 69
— 11,666.22 rub. (RUB 38,629.87 × 30.2%) - mandatory insurance contributions from vacation pay were accrued from the reserve (broken down by contribution);

DEBIT 68 subaccount “Calculations for income tax” CREDIT 09
— 10,059.22 rub. ((38,629.87 rubles + 11,666.22 rubles) × 20%) - the deferred tax asset is partially repaid.

The accountant made these entries for accrual of vacation pay on May 28. In this case, contributions must be transferred to the budget no later than June 16 (transferred from June 15).

You can write off from the reserve only amounts for those vacations for which the employee has already earned the right. Payments accrued for those vacation days that were provided in advance must be reflected without using account 96. The fact is that it is impossible to reserve funds for vacation pay that the employee has not yet earned.

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

DEBIT 20 (23, 25, 26, 29, 44 ...) CREDIT 70
— vacation pay has been accrued to the employee.

Small businesses can make the same entry for any vacation pay. Moreover, there is no need to distribute them in the same way depending on the number of vacation days falling on a particular month (letter of the Ministry of Finance of Russia dated December 24, 2004 No. 03-03-01-04/1/190).

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

Example

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

DEBIT 96 subaccount “Reserve for vacation pay” CREDIT 70
— 16,764.91 rub. (RUB 33,529.82: 2) — vacation pay for Tikhonov was accrued from the reserve;

DEBIT 20 CREDIT 70
— 16,764.91 rub. — the second part of vacation pay has been accrued.

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

When paying personal income tax on vacation pay, the following rule applies. The date of actual receipt of income is the day of its actual payment. This means that personal income tax must be calculated at the same moment. And you can transfer it to the budget before the end of the month.

Example

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

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

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

DEBIT 70 CREDIT 51
— 33,607.87 rub. — vacation pay was transferred to Samokhvalov;

— 5022 rub. - personal income tax is withheld.

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

— 5022 rub. - personal income tax is listed.

Write off payments for additional allowances from the reserve, but not always

The employee may be entitled to additional paid leave. Such vacation pay must be reflected according to the same rules that we described above. But two points need to be taken into account.

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

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

Example

An employee of Mir CJSC Konovalov S.D. had a son in June. In this regard, according to the internal personnel regulations, he was granted paid leave for three days - from June 9 to 11. The amount of vacation pay amounted to 7947.12 rubles.

Insurance premiums from this amount amounted to 2400.03 rubles, and personal income tax - 1033 rubles. Konovalov received 6,914.12 rubles in his hands. (7947.12 - 1033). In addition, since the company is not small, the accountant also assessed a permanent tax liability in the amount of RUB 1,589.42. (RUB 7,947.12 × 20%).

Postings for accrual of vacation pay:

DEBIT 44 CREDIT 70
— 7947.12 rub. — vacation pay was accrued to Konovalov;

DEBIT 44 CREDIT 69
— 2400.03 rub. — insurance premiums are calculated from vacation pay (broken down by contribution);

DEBIT 99 CREDIT 68 subaccount “Calculations for income tax”
— 1589.42 rub. — a permanent tax liability has been accrued;

DEBIT 70 CREDIT 51
— 6914.12 rub. — vacation pay is listed;

DEBIT 70 CREDIT 68 subaccount “Personal Tax Payments”
— 1033 rub. — personal income tax withheld;

DEBIT 68 subaccount “Personal Income Tax Payments” CREDIT 51
— 1033 rub. - personal income tax is listed.

Include financial assistance for vacation in other expenses

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

DEBIT 91 subaccount “Other expenses” CREDIT 73
— financial assistance has been accrued to the employee for vacation.

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

If you terminate the posting release early, reverse

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

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

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

Example

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

DEBIT 26 CREDIT 70
— 28,311.08 rub. — Ivanova’s vacation pay was accrued.

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

DEBIT 26 CREDIT 70
— 8088.88 rub. (RUB 28,311.08: 28 days × 8 days) — excessively accrued vacation pay was reversed.

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

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

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

The most common benefits paid from the Social Insurance Fund include:

1. sick leave

2. Benefits for citizens with children

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

— 60% of average daily earnings — for workers with continuous experience of less than 5 years;

— 80% of average daily earnings — for workers with continuous experience from 5 to 8 years;

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

Calculated: *number of sick days.

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

The maximum value of the base for calculating contributions from the Social Insurance Fund: for 2013-568,000 rubles, for 2012-512,000 rubles, for 2011-463,000 rubles

26. Synthetic accounting of wages

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

The operation of calculating and distributing wages included in production and distribution costs is recorded using the following accounting entry:

Dt 20 “Main production” (payment of labor to production workers); Dt 23 “Auxiliary production” (payment of labor to workers in auxiliary production); Dt 25 “General production expenses” (payment of shop personnel);

Dt 26 “General expenses” (wages of administration personnel);

Dt 29 “Service production and farms” (payment of labor to employees of service production and farms);

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

The calculation of wages for operations related to the procurement and acquisition of inventories, equipment for installation and capital investments is reflected in D-t 07, 08, 10 K-t 70.

Temporary disability benefits and other payments at the expense of social insurance authorities are reflected in D-69 “Calculations for social insurance and security” K-t 70.

Accrued premium amounts, financial assistance, benefits, remuneration for work performed at the expense of targeted financing and in the process of receiving non-operating or operating income, reflect

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

The issuance of wages and benefits is recorded using the following accounting entry:

D-70 “Settlements with personnel for wages”

Kit 50 “Cash desk”.

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Punishment for violation

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

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

If the employer commits a repeated violation, the punishment becomes harsher. Namely:

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

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

Postings in accounting

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

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

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

Well, if the latter is not created, then the amount of vacation pay is included in current expenses.

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

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

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

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

It looks like this:

1. Db 96 subaccount / Kd 70 - this is how vacation pay is calculated from reserve funds.
2. Db 96 subaccount / KD 69 subaccount - all mandatory contributions are calculated and must be paid along with vacation pay. You just need to select a separate type 69 subaccount and create a posting for each contribution. There should be as many of the latter as there are payments.
3. Db 70 / Kd 50 - vacation pay is paid.

Payments during rolling leave

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

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

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

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

The only exception is the situation when there are not enough funds in stock to deduct this amount.

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

Calculation of vacation pay for an employee

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

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

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

Payments when calculating vacation pay

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

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

In addition, the source of these allowances special significance does not have.

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

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

At the same time, the amount of vacation pay includes various salary supplements, even those that were one-time.

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

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

During any inspection by the relevant authorities, violations may be discovered, and then you will have to pay a considerable fine. And sometimes you pay with your position.

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

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When calculating income tax expenses are taken into account (clause 7 of article 255, 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, Clause 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” expenses are taken into account (clauses 6, 7, clause 1, clause 2, article 346.16, clauses 1, 3, clause 2, article 346.17 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance 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.).

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The accrual of vacation pay entries is reflected according to the rules used to reflect calculations for wages of hired personnel. Distinctive feature operations with vacation amounts is the possibility of their return in cases provided for by law, payment in advance, use different sources funds for payments (reserve or current expenses).

To account for vacation accruals and payments in accounting, a synthetic 70 account is used. Credit turnovers indicate accrued amounts that are subject to payment. The debit movement on the account reflects the fact that money is issued or transferred to the employee.

Typical holiday pay postings

In the process of accruing amounts for vacations to employees, cost accounts can enter into correspondence with account 70 to identify the type of production and divide the costs of maintaining personnel in different departments, highlighting cases of spending funds from previously created reserves for these purposes. At the time of payment of vacation pay, after deduction of tax from the accrued amounts, account 70 participates in transactions with cash accounts - 50 when paid at the cash desk or 51 when credited to a bank card.

When vacation pay is paid, the entries must be supplemented by entries for income tax withholding and the imposition of insurance premiums on the amount. Typical correspondence on payments involving the vacation reserve:

• D20 - K96 - funds are reserved for vacation pay payments in the future;
• D96 - K70 - payment for annual leave has been accrued, the source of payment for which is the reserve fund;
• D96 – K69 – insurance premiums are reflected;
• D70 – K68 – shows the amounts withheld as part of personal income tax;
• D70 - K50 or 51 - the balance of vacation pay after tax was issued to the employee.

If vacation payments are included in current expenses, then expense accounts (20, 25, 23, 26, 44, 29) will be included in debit when accruing in conjunction with account 70. If the employee who has taken leave has not worked the period required to grant it, then such days are provided to him in advance. In such a situation, part of the days can be paid from the reserve (those days that the employee is entitled to for the months already worked) and from current expenses (advance vacation period). When dismissal after using advance leave, a deduction is made for unworked vacation days; the postings reflect this operation using reversal. In red they duplicate the accrual record with the debit of expense accounts and the credit of account 70. The adjustment of income tax amounts with insurance premiums is shown similarly.

There are two possible cases when compensation is paid for unused vacation (the postings are the same in both situations):

• an employee who did not have time to use all the rest days allotted to him wrote a letter of resignation without providing him with vacation - vacation pay must be accrued and given to the employee as part of compensation payments;
• the employee does not want to use the entire vacation and has written a request to be compensated for the remaining days.

In the second situation, pregnant women and minor team members cannot exercise the right to compensation without providing days of rest.

When vacation compensation is paid upon dismissal, the postings are the same as in the case of regular vacation pay. Correspondence may be carried out against costs or reserves. The accounting records must contain entries confirming the fact of tax withholding and accrual with the subsequent payment of insurance premiums.

Introduction

1. Accounting for vacation pay

1.1 Formation of reserve

1.2 If the reserve is not created

2. Accounting for vacation pay when combining modes

2.1 Payment of UTII and simplified system

2.2 Accounting in an organization combining tax regimes

2.3 If an entrepreneur combines tax regimes

3. Accruals for the amount of vacation pay and some calculation features

3.1 Accruals for the amount of vacation pay

3.2 Calculation of vacation pay for shift work

3.3 Rules for calculating vacation pay for salary increases

Conclusion

List of sources used

Introduction

At first glance, calculating vacation pay is not such a difficult task. Almost all employees adhere to this point of view, with the exception of, of course, the accountant. An accountant knows that in reality there are practically no standard situations. In addition, it significantly complicates an already difficult situation new order calculation of vacation pay.

According to the new rules for calculating vacation pay, the employee’s right to vacation arises after the first six months of work, but it is worth noting that this period does not include the time when the employee was on vacation without pay (at his own expense) for more than 14 days . However, if an employee really needs a vacation, then it is quite possible to receive the vacation “in advance”; for this you just need to agree with the management, although of course not all employees are ready to have their boss provide this kind of “advance”.

The basic rules for the provision, calculation and payment of leave are enshrined in the Labor Code of the Russian Federation (LC RF), Article 114 of which establishes the right of workers to be granted annual leave while maintaining their place of work and payment of average earnings, the amount of which is 28 calendar days.

In addition to the main annual paid leave, there are also annual additional paid leaves, which are provided to employees engaged in work with harmful and (or) dangerous working conditions, employees with a special nature of work, employees with irregular working hours, employees working in the Far North and equivalent areas, as well as in other cases provided for federal laws(Articles 115, 116 of the Labor Code of the Russian Federation).

Vacation (annual basic and additional paid) is calculated in calendar days and vacation pay is not limited to a maximum limit. At the same time, non-working and holidays falling during the vacation period are not included in the number of calendar days of vacation and are not paid.

Paid leave must be provided to the employee annually. According to the Labor Code of the Russian Federation, the right to use leave for the first year of work arises for the employee after six months of his continuous work in this organization, however, by agreement with the employer, the employee can be granted paid leave before the expiration of this period.

The priority for granting vacations is determined annually in accordance with the vacation schedule approved by the employer, taking into account the opinion of the elected trade union body of the organization no later than two weeks before the start of the calendar year. The vacation schedule is mandatory for both the employer and the employee. The employee must be notified of the start time of the vacation no later than two weeks before it begins. By additional agreement between the employee and the employer, annual paid leave can be divided into parts, but in this case at least one of the parts of this leave must be at least 14 calendar days.

Calculation and payment for vacation are made no later than three days before the start of the vacation. This is stated in Article 136 of the Labor Code of the Russian Federation.

Let's take a closer look at the rules for calculating vacation pay.

1. Accounting for vacation pay

According to paragraphs 5 and 16 of PBU 10/99 “Expenses of the organization” (approved by order of the Ministry of Finance of Russia dated 05/06/99 No. 33n), the amount of accrued vacation pay is classified as expenses for ordinary activities. These costs are recognized on the date of accrual of the corresponding amounts and are included in labor costs. Vacation pay can be accounted for using the reserve for future expenses for vacation pay or without it. The chosen method must be fixed in the accounting policy (determine the maximum amount of deductions and the monthly percentage of deductions to the specified reserve).

1.1 Formation of reserve

Based on clause 72 of the Regulations on accounting and financial reporting in Russian Federation(approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n) organizations can form a reserve for upcoming vacation payments to employees. The reserve allows you to evenly include the amounts of vacation pay, taking into account insurance contributions to the Pension Fund and the Social Insurance Fund of Russia, into the costs of production or circulation of the reporting period.

As a rule, the UTII payer, before the beginning of the year, determines the amount of the reserve for upcoming vacations, taking into account insurance contributions for compulsory pension insurance and contributions in case of injury, and then monthly writes off 1/12 of the annual reserve amount as expenses.

To reflect the upcoming payment of vacation pay to its employees, account 96 “Reserves for future expenses” is used.

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

The corresponding vacation pay payments from the reserve are reflected in the debit of account 96 in correspondence with the credit of the following accounts:

70 “Settlements with personnel for wages” - for the amount of average earnings saved during vacation;

69 “Calculations for social insurance and security” - for the amount of insurance contributions to the Pension Fund of Russia and the Federal Social Insurance Fund of Russia, accrued from the amount of vacation pay.

Example 1

Nevada LLC applies a taxation system in the form of UTII. The company's accounting policy establishes that a reserve is formed in accounting for upcoming vacation pay. The estimated amount of vacation pay for 2008 is 420,000 rubles. taking into account insurance contributions for compulsory pension insurance and contributions in case of injury. Company employee K.L. Petrov (born in 1973) was granted leave of 28 calendar days from July 1, 2008. The amount of vacation pay is 27,978.44 rubles. The insurance rate for contributions to the Social Insurance Fund of Russia for Nevada LLC is set at 0.2%.

We will calculate the amount of personal income tax, insurance contributions to the Pension Fund and the Social Insurance Fund of Russia. We will reflect in the accounting records the indicated amounts and the amount of vacation pay paid. For simplicity, we will not divide insurance contributions for compulsory pension insurance into financing the insurance and funded parts of the labor pension.

Solution. The amount of monthly contributions to the reserve for future expenses for vacations is 35,000 rubles. (RUB 420,000: 12 months).

When paying vacation pay from K.L. Petrov needs to withhold personal income tax in the amount of 3637.2 rubles. (RUB 27,978.44#13%). The employee will receive 24,341.24 rubles. (RUB 27,978.44 – RUB 3,637.2).

Insurance contributions for compulsory pension insurance in the amount of 3,916.98 rubles must be calculated on the amount of vacation pay. (RUB 27,978.44#14%) and for compulsory social insurance against injuries in the amount of RUB 55.96. (RUB 27,978.44#0.2%). Reflection of deductions for vacation and insurance premiums in the accounting entries of Nevada LLC is presented in Table 1.

Table 1 – Reflection of monthly contributions to the reserve for upcoming expenses for vacation pay in the accounting entries of Nevada LLC

At the end of the calendar year, the organization needs to check the correctness and validity of the created reserve. To do this, an inventory of the reserve of upcoming vacation expenses is carried out. This obligation is enshrined in the Guidelines for the inventory of property and financial obligations, which were approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49.

Most likely, as a result of the inventory, the “imputed” person will identify overexpenditures or excess reserves. The procedure for adjusting the amount of the reserve depends on whether the UTII payer plans to create a reserve again next year.

Let’s say an organization that uses a taxation system in the form of UTII has considered it advisable to continue to form a reserve for upcoming expenses to pay for employee vacations. In this case, in the balance sheet at the end of the reporting year, the reserve balances carried over to the next year are indicated in a separate line. This is stated in paragraph 72 of the Regulations on accounting and financial reporting in the Russian Federation.

The specified balance should be clarified based on the number of days of unused vacation, the average daily amount of expenses for remuneration of employees (taking into account the established methodology for calculating average earnings) and mandatory contributions to the Social Insurance Fund of Russia, the Pension Fund of the Russian Federation and for medical insurance (clause 3.50 of the Guidelines for property inventory and financial obligations).

In order for a single tax payer to determine the amount of the reserve for unused vacations, the average daily amount of expenses for paying employees must be multiplied by the number of days of unused vacations at the end of the year.

The "imputed man" decided to next year do not create a reserve for upcoming expenses to pay for vacations. If the amount of the actually accrued reserve exceeds the amount of the calculation confirmed by the inventory, a reversal entry of production costs and selling expenses is made in the accounting records on December 31 of the reporting year. The following entries are made in accounting:

DEBIT 20 (23, 25, 26, 44) CREDIT 96

The reserve for upcoming expenses for vacation pay has been adjusted to the amount of unspent funds.

The opposite situation is also possible: more money was spent on vacation pay than was in reserve. In this case, on December 31 of the reporting year, the UTII payer needs to make an entry to include additional deductions in production costs and selling expenses.

1.2 If the reserve is not created

If the accounting policy does not provide for the creation of a reserve for upcoming expenses for vacation pay, then the amounts of accrued vacation pay, as well as insurance contributions to the Pension Fund of Russia and the Federal Social Insurance Fund of Russia, are reflected in the debit of the production or sales cost accounts (20, 23, 25, 26 and 44) ​​in correspondence with account credit 70.

However, only those amounts of vacation pay that relate to that month will be included in the expenses of the current month. The other part of the vacation pay accrued for the following months is taken into account in account 97 “Deferred expenses” and is credited to the cost accounts in the following months. The same procedure applies to the amount of insurance contributions for compulsory pension insurance, as well as contributions for industrial accidents and occupational diseases.

Example 2

Svirel LLC, which carries out road transport of goods, pays UTII. To an employee of the company A.P. Bulkin (born in 1969) was granted leave for 14 calendar days from July 21, 2008. The amount of vacation pay for 14 calendar days of vacation is 11,904.76 rubles, of which for 11 days of July - 9,353.74 rubles. and for three days of August - 2551.02 rubles. Let us reflect in the accounting records the amount of accrued A.P. Bulkin vacation pay.

Solution. Vacation pay must be paid no later than July 18, 2008. In this case, we will not consider the calculation of contributions for compulsory social insurance against accidents at work and occupational diseases.

The accounting entries of Svirel LLC are presented in Table 2.

Table 2 – Reflection of accrued vacation pay amounts on the debit of cost accounts in the accounting entries of Svirel LLC

2. Accounting for vacation pay when combining modes

Firms and individual entrepreneurs that combine the payment of UTII with other tax regimes are required to keep separate records of property, liabilities and business transactions (clause 7 of Article 346.26 of the Tax Code of the Russian Federation). This also applies to the amounts of accrued vacation pay. Let's look at how to keep track of these payments when combined.

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