Situation: how to determine the estimated annual amount of salaries and payments to calculate the monthly percentage of contributions to the reserve for future payments to employees. The organization must independently determine the estimated annual amount of salaries or payments for which the reserve is formed. To calculate monthly contributions to the reserve, draw up a special calculation (estimate) in any form. Include only economically justified data in the calculation and confirm it with primary documents. For example, the Regulations on remuneration, collective agreement, staffing table, vacation schedule, etc. This is indicated in paragraph 1 of Article 324.1, paragraph 1 of Article 252 of the Tax Code of the Russian Federation and confirmed in the letter of the Ministry of Finance of Russia dated October 25, 2016 No. 03- 03-06/2/62147.

Reserve for vacations in accounting policies

These are the requirements of Article 324.1 of the Tax Code of the Russian Federation, paragraph 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ and the letter of the Ministry of Finance of Russia of October 25, 2016 No. 03-03-06/2/62147. Percentage of contributions to the reserve Calculate the monthly percentage of contributions to the reserve for future payments to employees using the formula: Monthly percentage of contributions to the reserve for future payments to employees = Estimated amount of payments for the coming year, taking into account contributions to compulsory pension (social, medical) insurance and accident insurance and occupational diseases: Estimated amount of labor costs for the coming year, taking into account contributions to compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases × 100% This procedure follows from the provisions of paragraph 2 of paragraph 1 of Article 324.1 of the Tax Code of the Russian Federation.

Formation of estimated liabilities and reserves for vacations in “1c: enterprise 8”

We have 1C Accounting 8.2 (8.2.14.540). Reserves were accrued in the same way in accounting, but not in tax accounting. Those. was done: 44.69 - BU 20000 96 - BU 20000NU 0 NU 0VR 20000 VR 20000PR 0 PR 0 next month the employee was accrued vacation pay from the reserve. And here I don’t understand anymore.. 96 BU 5000 70.69 BU 5000NU 5000 NU 5000 And what should we do with the VR now? Which is correct? Reply with quotation Top ▲ 07/16/2012, 07:04 pm #4 If you write the entries by hand, then at least write them correctly Message from Zimushka-Zima Since the author of the topic does not respond, I want to raise this topic.
I also have a similar question. We have 1C Accounting 8.2 (8.2.14.540). Reserves were accrued in the same way in accounting, but not in tax accounting. Those.

Reflection of the reserve for vacation pay in accounting

We recalculate the reserve and leave in account 96 only what we actually owe the employees 10 rubles. 04/30/11 dt 20,25,26,44, etc. kt 96 the amount is calculated according to your method 12.5 rubles. 05/31/11 15 rub. 06/30/11 We recalculate the reserve and leave in account 96 only what we actually owe the employees 10 rubles. 12/31/11 We recalculate the reserve and leave in account 96 only what we actually owe to the employees. It can be calculated using the method established in the Tax Code (clause “clarification of the reserve”) Inventory We compare the amount of the reserve accrued for the year and the amount of actual expenses incurred for vacation pay (including contributions). If more vacation pay is accrued for the year than the reserve, then we recognize the difference as expenses.
If vacation pay for the year is accrued less than the reserve, then before recognizing the balance in non-operating income, we decide whether we will carry forward the reserve to the next year.

Vacation reserve in accounting

We need to create a reserve for vacations only according to accounting records; we do not create this reserve in accounting records; accordingly, differences arise between accounting records and accounting records. Postings for creating a reserve are generated in the accounting system - for a loan b/c 96 (monthly at the established percentage) manually, data is transferred from the ZUP. Postings for the use of the reserve - by debit b/s 96 (when we accrue vacation pay to employees) are also accrued manually.

Vacation reserve in accounting

Creating a reserve of expenses for paying employees' vacations in tax accounting is the right of organizations, not an obligation<п.1 . В бухучете же обязательно создание оценочного обязательства на оплату предстоящих отпусков работников <ПБУ. Лишь некоторые организации могут быть освобождены от этого – к примеру, общества с ограниченной ответственностью, являющиеся субъектами малого предпринимательства <п.

. Differences under PBU 18/02 arise if an organization applies PBU 18/02 in accounting, but in tax accounting decides not to create a reserve of expenses to pay for upcoming vacations. In addition, the principles for creating and spending reserves are different in tax and accounting. In accounting there are no clear rules for creating a reserve (estimated liability) - there are only general principles. At the head of which is the reliability of the amount of liability to employees shown in the reporting.

Vacation reserve only in accounting

Attention

The Tax Code of the Russian Federation, according to which: “The taxpayer... is obliged to reflect in the accounting policy for tax purposes the method of reservation adopted by him, to determine the maximum amount of deductions and the monthly percentage of deductions to the specified reserve. For these purposes, the taxpayer is obliged to draw up a special calculation (estimate), which reflects the calculation of the amount of monthly contributions to the specified reserve…. In this case, the percentage of contributions to the specified reserve is determined as the ratio of the estimated annual amount of expenses for vacation pay to the estimated annual amount of labor costs.” The main idea is to make monthly contributions and calculate the amount of the reserve at the end of the year as required by the Tax Code.

In accounting, we must recalculate our liability every quarter (clause 15 of PBU 8/2010). The reserve cannot be recalculated in tax accounting.

Vacation reserve only in accounting in 1s 8.3 accounting

Info

Let's say there are 2 employees who are entitled to vacation as of 12/31/11. If the amount of the reserve attributable to them is 30 rubles. Then we recognize only 20 rubles in non-operating income.

Important

If the amount of the reserve attributable to them is 90 rubles. Then we recognize an additional 40 rubles in labor costs. Retreat. Do not forget that expenses in tax accounting must be justified (Art.

252 of the Tax Code of the Russian Federation). The calculation of the maximum amount is based on data obtained on the basis of local regulatory and primary documents (regulations on wages, staffing for the coming year, pay slips for previous periods, vacation schedules, etc.), which confirm the economic feasibility of expenses. That is, we cannot simply “estimate” the number of days of expected vacation. Let's go back to the beginning.

Vacation reserve in 1C 8.3 accounting only in used

The question “Can Alfa JSC with a staff of about 90 people. create a reserve for vacations in accounting and NU, registering in the Accounting Policy your calculation scheme (Article 324.1.NK: “For these purposes, the taxpayer is obliged to draw up a special calculation”), which is the same for accounting and NU? At the moment, the accounting policy of the JSC specifies the method for creating the Reserve , the same for BU and NU: At the beginning, the percentage of deductions is calculated in the estimate. Next, to evenly calculate monthly contributions to the Reserve, we divide “annual payroll + insurance premiums” by cost items (20,26,23) by 12 months. And “monthly estimated payroll + pp/contributions” is multiplied by the calculated percentage.

We receive a monthly deduction. The auditors recommend that the calculation of deductions in BU and NU be different, so that in NU the calculated percentage is multiplied by the ACTUAL PAYROUND for the month. However, there is no mention of “actual payroll” in Art. 324.1.

Reserve for vacation pay only in accounting in 1 with 8.3

There are other differences. If differences arise between the amounts of deductions to the reserve recognized as expenses in tax and accounting, differences may arise during the year according to PBU 18/02. However, in both tax and accounting at the end of the year We need to take inventory of the reserve. The amounts of carryover balances of reserves at the end of the year must coincide in both accounting and tax accounting if the tax accounting policy when calculating the amount of carryover balances of vacation pay takes into account all days of unused vacation (clause 1 of the Letter of the Ministry of Finance dated April 1, 2013 No. 03-03-06 /2/10401). After all, then in both accounting and tax accounting it is necessary to transfer the balance to the next year, which should cover the costs of paying unused vacation pay<п.

If the reserve for vacation pay is created only in accounting

An important detail: in the financial statements, the amount of the reserve for vacation pay must be shown as a separate line only if such a value is significant (clause 24 of PBU 8/2010). Accounting In accounting, take into account the reserve for vacation payments in account 96 “Reserves for upcoming expenses.” Accounting for this account must be kept by type of reserves, therefore, for account 96, open a subaccount “Estimated liability for upcoming vacations” (Instructions for the chart of accounts (account 96)).

Reflect the reservation of amounts on the credit of account 96 in correspondence with the account on which the salaries of employees are reflected, for whose future vacations you are calculating estimated liabilities: Debit 20 (23, 25, 26, 29, 44...) Credit 96 subaccount “Estimated liability for upcoming vacations” » – deductions have been made to the reserve for upcoming vacation pay. Having created a reserve in accounting, write off the costs of vacation pay against the created reserve.

Vacation reserve only in accounting

BU 20000 96 - BU 20000 44 BU 2000 96 BU 20000 (no 69s) NU 0 NU 0 BP 20000 BP 20000 PR 0 PR 0 Here it is, next month the employee is accrued vacation pay from the reserve. And here I don’t understand anymore.. 96 BU 5000 70.69 BU 5000NU 5000 NU 5000 And what should we do with the VR now? What is the correct way? Instead of having to write everything down in a heap - it will be clearer in the BU at the expense of the reserve? Well, just write: Dt96 Kt 70(69) BU 5000NU 0 NU 0VR 5000 VR 0PR 0 PR 0 VNU at the expense of expenses? Well, that’s how they writeDt 44 Kt 70(69) BU 0NU 5000 NU 5000VR-5000 VR 0PR 0 PR 0Here something like this. 1. A new radio station has been opened for users called RT FM. It will broadcast readings of various manuals and answers to frequently asked questions.2. “Helping lazy people, you help them sit on your neck” Xiang Tzu Reply with quotation Top ▲ 07/16/2012, 22:56 #5 Thank you for your answer..

The program “1C Salary and Personnel Management 8.3 (3.1)” “can” calculate the number of days of annual leave due to an employee, their use and balance.

By default, the calculation of days of annual paid leave is carried out based on the amount established by the labor legislation of the Russian Federation - 28 days per year worked. The program also allows for the appointment of “additional” annual leave. This can be done both for all employees of the organization (when setting up the type of leave), and for a position in the staffing table (in a document approving or changing the staffing table) or directly for an employee (in a document of hiring or personnel transfer).

You can also assign “northern” leave for employees of the entire organization or a separate unit (in the form of an organization or a division). If these settings are made, the program will calculate vacation balances based on them.

Entering initial vacation balances in 1C ZUP

The calculation of allotted vacation days is carried out automatically by the 1C ZUP program, starting from the date the employee is hired. But there are situations when, at the time of starting accounting in 1C, employees have already been hired and they have vacation balances. Then you will have to enter the initial vacation balances into the program through a special document - Entering initial vacation balances (Personnel/ See also/ Initial vacation balances).

In this document you need to enter the employee, the balance date, the type (or types) of annual leave are entered in the tabular section, then for each type of leave - the period of the working year and the balance of leave as of the balance date.

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The program document “” can also be entered from the “Employees” directory by selecting or opening the employee form and clicking “Execute document” – Absences – Entering initial leave balances.

Using vacation days

When registering annual leave, the 1C ZUP 8.3 program takes into account the days used and reduces the employee’s remaining vacation days. You can view vacation balances for a given employee directly from the “” document by clicking on the link “How did the employee use vacation?” (next to the work period):

Any employer is obliged to provide its employees with annual paid leave. Its size is 28 calendar days. In some situations, the duration may be increased due to additional vacations. They can be appointed, for example, due to a special territorial location, harmfulness, intensity of work, etc.

A vacation schedule is drawn up for each calendar year. Both the employer and the employee are obliged to comply with it. If an employee is not given earned leave for more than two years, the company may be fined. The annual leave itself (basic) is granted for the time actually worked.

In this article we will look at instructions for viewing vacation balances in 1C 3.1 ZUP 8.3, entering them and what affects them. It is very important to correctly reflect this kind of data in the program. Otherwise, confusion and problems with the labor inspectorate may arise.

It often happens when an organization “switches over” to 1C already in the process of its activities. The employees were hired a long time ago. They are entitled to leave, and someone could already take them off.

Often, when switching to ZUP 3.1, records were already previously kept in some information system and the data is not difficult to transfer. But, still, there are cases when vacation balances need to be entered manually. To do this, in 1C ZUP the document “Entering vacation balances” is used.

In our case, Marat Savelyevich Volkov, who is an employee of the Kron-Ts company, has the right to leave in the amount of 28 calendar days. days. The actual balances of vacations, taking into account those provided, are indicated in the lower tabular part of the document.

Reflection of vacations in the program

Now let's consider the situation when vacation accounting is done directly in the program. To register leave for an employee, use the documents of the same name from the “Personnel” section.

When reflecting a vacation program, it is often necessary to analyze previous periods. To do this, you can use a special report by clicking on the hyperlink “How did the employee use vacation?”

This report allows you to see not only the periods of previously used vacations, but also the number of accumulated days.

Where to see vacation balances in 1C ZUP: how many vacation days are left

In the “Personnel” section there is a special subsection “Personnel reports”. In it you can find reports on vacation balances (full and short). Their difference lies only in the interface, sections and the amount of output data.

We will generate a full version of the report on vacation balances for S.V. Bazhova, as an employee of Kron-Ts at the end of October 2017. The figure below shows the report that was generated before the vacation was added to the program from December 23 to 29.

The report shows that taking into account additional leave for intensive work and responsibility, the balance is 29.16 days.

Now let’s add S.V. Bazhova’s vacation to the program and spend it. Having reformatted the report, we see that the main and, as a result, the total vacation balance has decreased by exactly 7 days. This is exactly the period from October 23 to October 29, 2017, which was introduced into the program.

As you can see, timely entry of reliable information into the program greatly simplifies the life of HR employees. There is no need to make complex calculations, since the program can do it itself.

The programs “1C: Salary and HR Management 8” (starting from version 3.0.22) “1C: Accounting 8” (from version 3.0.39) support the ability to create estimated obligations to pay for upcoming vacations in accounting and reserves for upcoming payment expenses holidays in tax accounting. Read about the calculation methods used in programs, the necessary settings, reasons for their occurrence and ways to reflect differences between accounting and tax accounting.

Estimated liabilities for vacation pay in accounting

Starting from January 1, 2011, all organizations must form estimated liabilities for vacation pay in accounting. This obligation arose in connection with the entry into force of the Accounting Regulations “Estimated Liabilities, Contingent Liabilities and Contingent Assets”, approved by Order of the Ministry of Finance of Russia dated December 13, 2010 No. 167n (PBU 8/2010). An exception is made for organizations that have the right to use simplified accounting methods, including simplified accounting (financial) reporting. Such enterprises form estimated vacation obligations on a voluntary basis.

The purpose of creating any estimated liability is a real reflection in the financial statements of the organization of its financial condition. In other words, the participants (shareholders) of the company as of the reporting date must be provided with information that the organization has obligations to its employees to pay for upcoming vacations and obligations to extra-budgetary funds for insurance premiums that will be accrued on this amount of vacation pay.

Despite the fact that estimated liabilities are reflected in account 96 “Reserves for future expenses”, from January 1, 2011, the concept of “reserves for future payment of vacations to employees” is no longer used in accounting. This is due to the cancellation of clause 72 of the Regulations on accounting and financial reporting, approved. By Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n. Thus, the accountant is no longer faced with the goal of uniformly including upcoming expenses (including upcoming vacation pay) into the production or distribution costs of the reporting period.

Note! In PBU 8/2010, obligations to pay for upcoming vacations, including compensation for unused vacations, are not listed among estimated liabilities. However, all the conditions of paragraph 5 of PBU 8/2010, necessary for the recognition of an estimated liability, are simultaneously met:

• firstly, employees have a monthly right to a certain number of days of paid leave in accordance with the Labor Code of the Russian Federation, but it is not known for certain when the obligation to pay vacation pay will be fulfilled (illness, dismissal of an employee or other reasons for postponing vacation);
• secondly, the amount of obligations may change (average earnings, on the basis of which vacation pay is calculated, are determined based on the twelve months preceding the vacation), but it can be reasonably and reliably estimated monthly;
• thirdly, the payment of vacation pay is carried out by maintaining the average salary of the employee, while reducing the economic benefit of the organization.

There is no special procedure for calculating the amount of an estimated liability in PBU 8/2010, but it is stated that the monetary value of such a liability should reflect the most realistic amount of expenses necessary for settlements on it (clause 15 of PBU 8/2010). This procedure is developed by the organization independently, taking into account the provisions of Section III of PBU 8/2010 and is enshrined in the accounting policies of the organization. In addition, the organization can use the Methodological Recommendations MR-1-KpT dated 09.09.2011 “Estimated obligations for settlements with employees”, adopted by the BMC Interpretations Committee.

Possible entries for estimated liabilities are given in table. 1.

Table 1. Operations for the recognition and accrual of estimated vacation liabilities in accounting

	Wiring
Recognition of provisions	Debit 20 (23, 26, 44, 91, 08) Credit 96
Accrual of vacation pay taking into account insurance premiums at the expense of estimated liabilities	Debit 96 Credit 70, 69.
Accrual of vacation pay, taking into account insurance, if the accumulated amount of estimated liabilities is not enough to pay for vacations	Debit 20 (23, 26, 44, 91, 08) Credit 70, 69.
Write-off of balances of estimated liabilities, if the organization has decided not to create estimated liabilities for vacations starting next year (having such a right)	Debit 96 Credit 91
The balance (excess) of estimated liabilities at the end of the reporting period is taken into account when calculating the estimated liability for the next reporting date	Account 96 is not closed, since the obligation to provide leaves to employees does not end on the last day of the reporting period

Reserves for upcoming expenses for vacation pay in tax accounting

For profit tax purposes, the term “Reserves for future expenses for vacation pay” is used. The purpose of creating this type of reserve in tax accounting is to gradually and evenly write off expenses for paying employees' vacations. The formation of a vacation reserve is a taxpayer’s right, not an obligation, so it can be created at will. It must be borne in mind that if the cash method is used, a reserve for future expenses for vacation pay cannot be created, and vacation pay amounts are recognized as expenses only at the time they are paid to employees (clause 1, clause 3, article 273 of the Tax Code of the Russian Federation).

The procedure for creating and using a reserve for vacation pay is regulated by Article 324.1 of the Tax Code of the Russian Federation. Based on paragraph 1 of this article, taxpayers who decide to create a reserve for vacation pay must reflect in their accounting policies for tax purposes:

• method of reserving (the estimated amount of labor costs, taking into account insurance contributions for compulsory social insurance for the year);
• the maximum amount of contributions to the reserve (the estimated annual amount of vacation expenses, taking into account insurance premiums);
• monthly percentage of contributions to the reserve, which is determined as the ratio of the estimated annual amount of vacation expenses to the estimated annual amount of labor expenses.

For these purposes, the taxpayer is obliged to draw up a special calculation (estimate), which reflects the amount of monthly contributions to the specified reserve, based on information about the estimated annual amount of expenses for vacations, including the amount of insurance premiums.

If a reserve is created, then labor costs each month include not actually accrued vacation pay, but the amount of contributions to the reserve, calculated on the basis of the estimate.

Please note that compensation for unused vacation paid to employees upon dismissal is taken into account as part of labor costs on the basis of paragraph 8 of Article 255 of the Tax Code of the Russian Federation and does not reduce the amount of the created reserve (letter of the Ministry of Finance of Russia dated May 3, 2012 No. 03-03-06/ 4/29).

At the end of the tax period, the organization is obliged to conduct an inventory of the reserve (clause 4 of Article 324.1 of the Tax Code of the Russian Federation). To carry out an inventory of the reserve of upcoming expenses for paying vacations to employees, it is necessary to clarify the following indicators:

• 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);
• mandatory deductions of insurance premiums.

The amount of the reserve accrued in the current year, which corresponds to the amount of expenses for paying for unused vacations, represents the balance of the reserve that can be carried over to the next year.

When inventorying the reserve at the end of the calendar year, unused reserve amounts may be revealed, which represent the difference between the amount of the accrued reserve and the amount of actual expenses for paying for vacations used during the year (including insurance premiums) and expenses for the upcoming payment of vacations not used in the current year ( including insurance premiums).

Unused reserve amounts must be taken into account as part of non-operating income of the current tax period.

If the organization next year does not create a reserve to pay for upcoming vacations, then the entire amount of the actual balance of the reserve must be included in the non-operating income of the current tax period.

If, based on the results of the inventory, it turns out that the actual costs of paying for vacations (including insurance premiums) exceed the amount of the reserve formed for the year, then the resulting difference, which is not covered by the reserve, must be written off as labor costs for the current year (clause 7 , 16 Article 255 of the Tax Code of the Russian Federation, paragraph 3 of Article 324.1 of the Tax Code of the Russian Federation).

Thus, the rules of Article 324.1 and the requirements of PBU 8/2010 differ significantly. And even if the organization’s accounting policy establishes that, in relation to upcoming holidays, the procedure for determining the amount of estimated liabilities is similar to the procedure for calculating reserves in tax accounting (the so-called normative method), the accountant must be prepared for the fact that the amounts of estimated liabilities and the amount of contributions to the reserve will differ . In this case, the organization may need to apply the norms of the Accounting Regulations “Accounting for calculations of corporate income tax” PBU 18/02 (approved by Order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n).

Let's consider how estimated liabilities and reserves for vacations are formed in the programs “1C: Salaries and Personnel Management 8” edition 3.0 and “1C: Accounting 8” edition 3.0.

Despite the fact that the term “reserves for future payment of vacations to employees” in legislation is used exclusively in relation to profit taxation, in 1C:Enterprise programs it is traditionally used for both tax and accounting purposes.

Accounting for expenses for vacation pay in the program “1C: Salaries and Personnel Management 8” ed. 3.0

In the program "1C: Salaries and Personnel Management 8" edition 3.0, starting with version 3.0.22, it is possible to create:

• estimated liabilities for vacations in accounting, using your choice of the Standard Method or the Obligation Method (IFRS);
• vacation reserves in tax accounting using the normative method.

The mechanism for accounting for estimated obligations (reserves) for vacations in the program “1C: Salaries and Personnel Management 8” edition 3.0 is included in the menu Settings - Organization details on the bookmark Accounting policies and other settings(Fig. 1).

In the settings of the organization's accounting policy for estimated liabilities, you need to select one of the methods: standard or liability method. When calculating using the standard method, indicate Monthly percentage of payroll deductions And Limit amount of contributions per year, calculated according to the estimate approved in the local act of the organization.

If Normative method is used in both accounting and tax accounting, the program provides that the values ​​used in the calculation ( Monthly percentage of deductions from the payroll, Maximum amount of deductions per year) are the same for both counts.

When the mechanism for accounting for estimated liabilities (reserves) for vacations is enabled in the section Salary document becomes available (Fig. 2).

The creation of this document follows Monthly salary calculation And Reflection of wages in accounting. In the document Accrual of estimated liabilities for vacations liabilities (reserves) are filled in automatically based on the amounts of accruals, contributions and payments from the liabilities of the current month, calculated in the documents Salary calculation And .

New types of transactions for accounting for estimated liabilities, reserves and vacations

To document Reflection of salaries in accounting For the further formation in the accounting program of transactions for writing off previously accumulated liabilities and reserves, the following types of automatic operations have been added:

• annual leave at the expense of estimated liabilities - to reflect vacation pay accrued on account of liabilities previously formed in accounting. Such amounts in the accounting program may correspond to postings, for example, in correspondence with account 96;
• annual leave - to reflect vacation pay not covered by previously formed obligations. Such amounts in the accounting program may correspond to postings, for example, in correspondence with a cost account;
• compensation for annual leave at the expense of estimated liabilities - to reflect compensation for annual leave accrued against the liabilities formed in accounting. Such amounts may correspond to postings, for example, in correspondence with account 96;
• compensation for annual leave - to reflect compensation for annual leave, for which the previously formed obligations were not enough. Such amounts in the accounting program may correspond to postings, for example, in correspondence with a cost account.

If reserves are also formed in tax accounting, their amounts may differ from the amounts reflected in accounting. In this case, vacation can also be reflected by type of operation:

• annual leave at the expense of estimated liabilities and reserves - to reflect vacation pay accrued on account of liabilities previously formed in accounting and reserves accumulated in tax accounting;
• annual leave at the expense of reserves - to reflect vacation pay accrued against previously accumulated reserves in tax accounting.

Compensation for annual leave from the reserve is not reflected in tax accounting.

Document “Accrual of estimated vacation liabilities”

In the document Accrual of estimated liabilities for releases of liabilities (reserves) on the bookmark Current month's estimated liabilities the final summary data is filled in for transfer to the accounting program in the context of divisions and methods of reflection.

The following indicators are transferred to the accounting program:

• Reserve amount- these are estimated liabilities for vacations in accounting;
• Reserve amount insurance premiums are estimated liabilities for insurance premiums calculated on the amount of vacation pay in accounting;
• Reserve amount FSS NS and PZ reserve are estimated liabilities for contributions accrued on the amount of vacation pay to the FSS NS and PZ in accounting;
• Reserve amount (NU)- vacation reserve in tax accounting;
• The amount of the reserve of insurance premiums (NU)- reserve of insurance premiums accrued on the amount of vacation pay in tax accounting;
• Amount of reserve of FSS NS and PZ (NU)- reserve accrued for the amount of vacation pay in the Social Insurance Fund of the National Social Security and the Social Insurance Fund in tax accounting.

On the bookmark The same data is displayed by employee. This information can be used to control totals.

Bookmark contains data on the basis of which the document calculates obligations. The composition of the data used in the calculation depends on which method is chosen. For the calculation, two additional indicators are used: calculated and accumulated, corresponding to each of the indicators listed above.

Calculation of estimated liabilities in accounting using the liability method (IFRS)

1. Indicator Reserve amount per month (P) calculated as the difference between indicators And Reserve amounts (accumulated) (N):

P = I - N

Reserve amounts (calculated) (I)- this is the amount of vacation pay that should have been paid if the vacation had been calculated for all allotted vacation days, including for the billing month.

Indicator (I) is calculated as the product of average earnings (AE) by the number of remaining vacation days (D):

I = D x SZ (the amount of the reserve is equal to the amount of vacation compensation upon dismissal of an employee on the last day of the month).

Reserve amount (accumulated) (N) calculated based on the previous month and equal to the difference Reserve amounts (calculated) last month (IPM) and the amount of actually accrued vacation pay (From):

N = Ipm - From

2. Obligations to pay insurance premiums Insurance premium reserve amount(РСв) are calculated as a percentage of the estimated liability Reserve amounts:

Рсв = Р x Тсв,

Where: Tsv- the current rate of insurance contributions in total to the funds of the Pension Fund, Social Insurance Fund, and Federal Compulsory Compulsory Medical Insurance Fund.

Current premium rate(Tsv) is defined as the ratio of the employee’s contributions to these funds accrued this month in the document Salary calculation(FactSv), to the actual accruals that make up the payroll of the estimated liability (FactFot):

Tsv = (FactSv / FactFot) x 100%

3. The amount of the FSS NS and PZ reserve(Rns) is calculated similarly to the percentage (Tns) of the previously formed estimated liability Reserve amount:

Rns = P x Tns,

Where: Tns- the current rate of insurance contributions to the Social Insurance Fund for National Insurance and Personal Health Insurance

Current rate of insurance contributions to the Social Insurance Fund for National Insurance and Personal Health Insurance(Tns) - the ratio of contributions to the Social Insurance Fund of the NS and the employee’s pension accrued this month in the document Salary calculation(FactNs), to the actual accruals that make up the payroll of the estimated liability (FactFot):

Tns = (ActNs / FactFot) x 100%

Standard method for calculating estimated liabilities in accounting

With the standard method, the estimated liability (reserve in tax accounting) is calculated as the product of earnings (which would be included in the calculation of the average when calculating vacation) taking into account insurance premiums, and Monthly percentage of payroll contributions.

Example

Modern Technologies LLC has had two employees since January 1, 2015: Lyubavin P.P. and Krasnova R.Z. with salaries: 25,000 rub. and 30,000 rub. respectively. Based on the statement of employee Krasnova R.Z. she was granted leave from 13 to 15 April.

Estimated liabilities for vacations are formed using the liability method (IFRS), and reserves in tax accounting are formed using the standard method.

In April 2015, by document Employee leave Krasnova R.Z. vacation pay accrued (From) RUB 3,071.67. for 3 days based on average earnings of 1,023.89 rubles.

In accordance with the Labor Code of the Russian Federation, for each month worked, 2.33 (3) days are added to the vacation balance (28 days / 12 months).

For the period from 01/01/15 to 04/30/15, Krasnova R.Z. 9.33 vacation days have been accumulated.

In the document Reflection of salaries in accounting for April 2015 on bookmarks Accrued salary and contributions And the type of operation has been created Annual leave due to estimated liabilities and reserves(Fig. 3).

The amount of this operation is equal to the amount of accrued vacation pay.

To make it easier to understand, Table 2 contains indicators for calculating the estimated liabilities of employee R.Z. Krasnova. from bookmark Calculation of estimated vacation obligations documents Accrual of estimated liabilities on vacations for the period from January to June.

Table 2. Calculation of estimated liabilities for vacations by R.Z. Krasnova. (January June)

Indicators used in calculating estimated liabilities	January	February	March	April		June
Average earnings(to calculate the reserve)	1 023,89	1 023,89	1 023,89	1 014,34	1 016,29	1 017,58
Remaining vacation days (to calculate the reserve)	2,33 =28 / 12	4,67 =2,33(3)*2	7 =4,67+2,33	6,33 =7+2,33-3	8,67 =6,33+2,33	11 = 8,67+2,33
Vacation pay amount				3 071,67
Vacation reserve (calculated) = Remaining vacation days * Average earnings	2 385,66 =2,33 * 1 023,89	4 781,57 =4,67 * 1 023,89	7 167,23 = 7 * 1 023,89	6 420,77 = 6,33 * 1 014,34	8 811,23 = 8,67 * 1 016,29	11 193,38 = 11 * 1 017,58
Vacation reserve (calculated) last month		2 385,66	4 781,57		6 420,77 = 6,33 * 1 014,34	8 811,23 = 8,67 * 1 016,29
Vacation reserve (accumulated) = Vacation reserve (calculated) of the previous month - amount of vacation pay		2 385,66	4 781,57	4 095,56 =7 167,23 - 3 071,67	6 420,77	8 811,23
Vacation reserve of the month = Vacation reserve (calculated) - Vacation reserve (accumulated)	2 385,66	2 395,91 = 4 781,57 - 2 385,66	2 385,66 = 7 167,23 - 4 781,57	2 325,21 = 6 420,77 - 4 095,56	2 390,46 = 8 811,23 - 6 420,77	2 382,15 = 11 193,38 - 8 811,23

Table 3 contains indicators for calculating vacation reserves for employee R.Z. Krasnova. from the P bookmark Calculation of estimated vacation liabilities documents Accrual of estimated liabilities for vacations for the period from January to June.

Table 3. Calculation of vacation reserves by Krasnova R.Z. (January June)

Indicators used when calculating vacation reserves	January	February	March	April		June
Krasnova R.Z.
Vacation reserve (NU)				2 072,73 =

Accounting for estimated liabilities and reserves for vacations in “1C: Accounting 8” ed. 3.0

Starting with version 3.0.39 of the 1C: Accounting 8 program, ed. 3.0, changes have been made to the chart of accounts included in the configuration. Subaccounts have been added to account 96 “Reserves for future expenses” to organize the accounting of estimated obligations to pay for upcoming vacations and employee benefits expenses:

• account 96.01 “Estimated liabilities for employee benefits” - is intended to summarize information about estimated liabilities for employee benefits and insurance premiums accrued on the amounts of these benefits;
• account 96.01.1 “Estimated liabilities for remuneration” - is intended to summarize information on estimated liabilities for employee benefits;
• account 96.01.2 “Estimated liabilities for insurance premiums” - is intended to summarize information about estimated liabilities for insurance premiums accrued on the amount of employee benefits;
• account 96.09 “Other reserves for future expenses” - is intended to summarize information on other estimated liabilities.

To use the ability to automatically generate estimated liabilities (reserves) in “1C: Accounting 8” (rev. 3 0), just set the flag Create a vacation reserve in the form of salary accounting settings (Fig. 4).

When synchronizing data with the program “1C: Salaries and Personnel Management 8” (rev. 3.0), documents of the following type are automatically created in “1C: Accounting 8” (rev. 3.0)

• Reflection of salaries in accounting(available in the section Salary and personnel). After posting documents of this type, entries are generated for the calculation of wages and other payments to employees, insurance contributions, personal income tax, as well as entries for the accrual of vacation pay and insurance contributions from vacation pay at the expense of estimated liabilities in accounting and at the expense of reserves in tax accounting;
• Accrual of estimated liabilities for vacations(available from processing Closing the month). After posting documents of this type, entries are generated for the accrual of estimated liabilities and reserves for vacations, taking into account accrued insurance premiums.

In Fig. 5 the program document is presented Reflection of salaries in accounting for April 2015. Please note that when synchronizing with the program “1C: Salaries and Personnel Management 8” (rev. 3.0) the tab Payment of vacations at the expense of estimated liabilities not displayed.

Since the accrued amount of vacation pay for April does not exceed the amount of estimated liabilities and the amount of reserves formed at that moment, there are no differences between the accounting and tax accounting data (Fig. 6).

In Fig. 7 document presented Accrual of estimated liabilities for vacations for April 2015. Please note that when synchronizing with the program “1C: Salary and Personnel Management 8” (rev. 3.0) bookmarks Estimated liabilities (for employees) And Calculation of estimated vacation obligations are not displayed.

Since the methodology for calculating estimated liabilities and reserves is different, deductible (Fig. 8) or taxable temporary differences arise monthly between accounting and tax accounting data, on the basis of which, when performing a regulatory operation Income tax calculation Deferred tax assets and liabilities will be recognized or settled.

Recently, the 1C:Accounting 8 edition 3.0 program introduced the ability to automatically create vacation reserves. In this article we will look at how the program configures the use of reserves and how their use is reflected in accounting and tax accounting.

Let's start with the definition: an estimated liability is an obligation of an organization with an uncertain amount and (or) deadline (clause 4 of the Accounting Regulations “Estimated liabilities, contingent liabilities and contingent assets” (PBU 8/2010).

In accordance with Art. Art. 114 and 115 of the Labor Code of the Russian Federation, employees are granted annual leave with preservation of their place of work and average earnings of at least 28 calendar days. Consequently, for each month worked, the employee has the right to 2.33 days of paid leave (28 days/12 months).

Since employees, in accordance with the norms of labor legislation, have the right to a certain number of days of paid leave every month, the conditions established in clause 5 of PBU 8/2010 arise in the organization’s activities:

• the organization has an obligation resulting from past events in its economic life, the fulfillment of which the organization cannot avoid;
• a decrease in the economic benefits of the organization necessary to fulfill the estimated liability is likely;
• the amount of the provision can be reasonably estimated.

Consequently, the organization’s accounting must reflect the estimated obligation to pay vacation pay to employees (Letters of the Ministry of Finance of Russia dated June 14, 2011 No. 07-02-06/107, dated April 19, 2012 No. 07-02-06/110). The estimated liability is reflected in the account for reserves for future expenses (clause 8 of PBU 8/2010).

There is no direct rule establishing the procedure for determining the amount of the estimated liability associated with the payment of vacation pay in accounting regulations. Therefore, this procedure is developed by the organization independently (taking into account the provisions of Section III of PBU 8/2010) and is enshrined in the accounting policies of the organization.

Since vacation pay is calculated based on the employee’s average earnings, the calculation of estimated liabilities should be made based on the amounts of payments accrued to employees taken into account when calculating average earnings.

The amounts of vacation payments are subject to insurance contributions to the Pension Fund of the Russian Federation, the Federal Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, as well as insurance contributions for compulsory social insurance against industrial accidents and occupational diseases. Therefore, the amount of the recognized provision must include the amount of insurance premiums.

For income tax purposes, the procedure for accounting for expenses for the formation of a reserve for upcoming expenses for vacation pay is regulated in Art. 324.1 of the Tax Code of the Russian Federation (TC RF). A taxpayer who has made a decision on equal accounting for tax purposes of upcoming expenses for paying employees' vacations is obliged to reflect in the accounting policy for tax purposes the method of reservation adopted by him, determine the maximum amount of deductions and the monthly percentage of deductions to the specified reserve.

Let's look at an example.

The organization "Rassvet" made a decision: starting from January 1, 2015, in accounting and for income tax purposes, to form a reserve for upcoming expenses for vacation pay. Corresponding additions have been made to the accounting policy. The maximum amount of deductions to the reserve is 91,140 rubles, the monthly percentage of deductions is 10%.

When working in the program, in the Salary Accounting Settings, on the Vacation Reserves tab, enable the Create a vacation reserve checkbox, specify the maximum amount of deductions per year (when this amount is reached, automatic deductions to the reserve will stop), the monthly percentage of deductions from the payroll fund and the month from which they will begin. deductions. To be reflected in accounting, you must specify the type of reserve - create an element in the Estimated liabilities and reserves directory.

The salary accounting setup is shown in Fig. 1.

As we can see, in the settings there is no division between accounting and tax accounting. Consequently, the reserve will be formed in both accounts according to the same rules - the rules of accounting for income tax.

Starting in January, at the end of the month, a new regulatory operation will begin to be used: Accrual of vacation reserves - the document Accrual of estimated obligations for vacations.

The Month Closing processing form is shown in Fig. 2.

The estimated liability is recognized as an expense for ordinary activities in the debit of cost accounts (in our case, in the debit of accounts 20.01 “Main production” and 26 “General business expenses”) in correspondence with the credit of account 96 “Reserves for future expenses”. Moreover, deductions for vacation pay are made under the item “Payment” in correspondence with the credit of account 96.01.1 “Estimated liabilities for remuneration”, and deductions for insurance premiums are made under the item “Insurance premiums” in correspondence with the credit of account 96.01.2 “ Estimated liabilities for insurance premiums".

The postings of the document Accrual of estimated liabilities for vacations are shown in Fig. 3.

To obtain more detailed information on the accrual of an estimated liability, it is convenient to use the certificate calculating vacation reserves.

The calculation certificate provides the maximum amount of the reserve and the accumulated amount of the reserve, as well as information for each employee: his wage fund, the amount of insurance contributions, contributions to the Social Insurance Fund and Social Security, the standard for contributions to the reserve and the amounts calculated into the reserve.

Help-calculation Vacation reserves is presented in Fig. 4.

Let’s directly open the document Accrual of estimated vacation liabilities. The document is created, filled out and posted automatically when the month is closed, but can be created and filled out manually by the user of the program. This may be required if the accountant is not satisfied with the automatic option for calculating reserves offered by the program, or if adjustments need to be made to the document.

The document Accrual of estimated liabilities for vacations is presented in Fig. 5.

Let's continue with the example.

On July 15, 2015, employee Petrova M.P. I wrote an application for another paid leave. The duration of the vacation is 14 calendar days.

To register an employee in the vacation program, use the Vacation document of the same name, which indicates the month of accrual and the employee.

On the Main tab, the vacation period is indicated. Average earnings and the accrual amount are calculated automatically (if the employee has received wages in the program for the previous 12 months). Data for calculating average earnings can also be entered manually.

The Accruals tab is filled in automatically. In our case, the accrual is divided into two lines, since the vacation is rolling (starts in July and ends in August).

An example of filling out the Vacation document is shown in Fig. 6.

To check the correctness of the calculation of average earnings, you can use the appropriate printed form of this document.

The calculation of average earnings is presented in Fig. 7.

When posted, the document in accounting and tax accounting will generate a posting for accrual of the amount of vacation payments and will generate entries in many accumulation registers. When granting an employee a vacation, the organization partially writes off the previously formed estimated liability in order to fulfill the obligation to pay him vacation pay by making entries in the debit of account 96.01.1 “Estimated remuneration obligations” and the credit of account 70 “Settlements with personnel for remuneration.”

The movements of the Vacation document are presented in Fig. 8.

To calculate payroll, personal income tax and insurance contributions, the program uses the Payroll document. The document is automatically filled in with planned accruals and deductions.

When filling in planned accruals, the program takes into account the days that the employee was on vacation, charges personal income tax on the entire amount of accruals (including vacation pay) (RUB 22,819.47 * 13% = RUB 2,967. Taxes are calculated in whole rubles) and calculates insurance premiums (RUB 6,891.47).

An example of a Payroll document is shown in Fig. 9.

Let's see the result of the document. We are interested in the calculation of insurance premiums. For example, let’s take contributions to the Pension Fund.

From the previous figure it can be seen that a total of 5020.28 rubles is credited to the Pension Fund. But this amount of insurance premiums also applies to wages - 3,443.48 rubles. (15,662.17 rubles * 22%), and to the amount of vacation payments - 1,576.80 rubles. (RUB 7,167.30 * 22%). When an employee is granted leave to fulfill the obligation to accrue the amount of vacation insurance contributions, the previously formed estimated liability is partially written off by entries in the debit of account 96.01.2 “Estimated liabilities for insurance contributions” and the credit of account 69 “Calculations for social insurance and security”. Insurance premiums for the monthly salary are considered expenses in accounting and tax accounting.

The postings of the Payroll document are shown in Fig. 10 (see postings numbered 5 and 6).

To analyze the accrual and use of the annual leave reserve, we will use the balance sheet for account 96.01 “Estimated liabilities for employee benefits.” The report shows that for seven months of 2015, 63,231.92 rubles were added to the reserve. and 9331.82 rubles were used. The unused reserve amount is RUB 53,900.10.

The balance sheet for account 96.01 is presented in Fig. eleven.

ZHURKO Maxim
Teacher of the 1C Training Department: Yu-Soft Franchisee

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