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How to create a reserve for the payment of holidays, which is making wiring to accrue a reserve for holidays, when an appraisal commitment is recognized to clarify the article.

Question:The estimated obligation to pay for vacations is determined on the last number of each quarter. What is the number of postings on credit for posting vacations? For example, I calculated the reserve on the date on June 30, then I should make postings on the accrual of the reserve on March 31 for the 2nd quarter?

Answer:The estimated commitment is recognized in accounting as of the reporting date in the amount necessary to pay with creditors or translate an obligation to another person. However, a specific method for determining the value of the reserve by section III PBU 8/2010 is not provided. Therefore, this technique will determine independently and consolidate the organization in accounting policies for accounting purposes. Most optimal option: Assess the estimated amount of expenses that will arise from the organization in connection with the payment of holidays, as often as accounting. After all, the intermediate accounting statements in tax inspections are not necessary. But if founders, shareholders or owners of the Organization require, then it should be necessary. That is, if the founders are needed once a quarter - to know the amount of profit and distribute dividends, then the estimated amount of expenses for the payment of holidays, evaluate quarterly and charge in accounting. The reserve, calculated on the results of the 1st quarter, is charged on March 31, according to the results of the 2nd quarter - June 30.

How to create a reserve for vacation pay

Assessment of the required reserve

In accounting the value of the reserve should be equal to the total amount of vacation pays to all employees, taking into account taxes and contributions that need to be charged for such payments. It is about the days of vacation that the employee has already earned.

This follows general rulesAccording to which it is necessary to determine the amount of assessment obligations under Section III PBU 8/2010. The estimated commitment is recognized in accounting as of the reporting date in the amount necessary to pay off creditors or translate an obligation to another person (paragraph 15 of PBU 8/2010).

However, a specific method for determining the value of the reserve by section III PBU 8/2010 is not provided. Therefore, this technique will determine independently and consolidate the organization in accounting policies for accounting purposes (paragraph 7 of PBU 1/2008).

The most optimal option: to evaluate the estimated amount of expenses, which will arise from the organization in connection with the payment of vacation pays, as often as accounting reports. After all, the intermediate accounting reporting in tax inspections is not necessary (sub. 5, paragraph 1 of Art. 23 of the Tax Code of the Russian Federation). But if the founders, shareholders or owners of the Organization require, then it should be necessary (part 4 of Article 13 of the Law of December 6, 2011 No. 402-FZ). That is, if the founders are needed once a quarter - to know the amount of profit and distribute dividends, then the estimated amount of expenses for the payment of vacation payments are evaluated quarterly.

Important detail: In the accounting reporting, the size of the reserve for holidays should be shown on a separate lineonly if this value is essential (p. 24 PBU 8/2010).

Accounting

In the accounting reserve for vacation payment, consider 96 "reserves of upcoming expenses." Accounting on this account must be conducted by types of reserves, therefore, to the account 96, discover the subaccount "Estimated commitment to the upcoming holidays" ().

Reservation of amounts Reflect on the account of account 96 in correspondence with the account that reflects the salary of employees, for future holidays of which are counting on evaluation obligations:

Debit 20 (23, 25, 26, 29, 44 ...) Credit 96 subaccount "Estimated commitment to the upcoming holidays"
- Awarded to the reserve for the upcoming charges of vacations.

By creating a reserve in accounting, write down the cost of vacation pay from the created reserve. That is, the amount of accrued holidays in the costs of the current month do not include. Instead, during the calendar year, as part of the costs, consider deductions to the reserve for holidays (paragraph., PBU 8/2010, instructions for account plan (score 96)).

An example of reflection in accounting deductions to form an assessment obligation to pay for vacations

Master Production Company LLC "In the accounting policy for accounting purposes for 2018, the following procedure for calculating the evaluation obligation to pay for vacations was registered:
1. The estimated obligation to pay for vacations is determined on the last number of each quarter.
2. The main amount of the evaluation obligation is calculated as a product of the number of days unused by all employees of the organization of vacation days at the end of the quarter (according to personnel accounting) on \u200b\u200bthe average day earnings on the organization over the past six months.
3. The main amount of the evaluation commitment increases by the amount of insurance premiums. At the same time, contributions for compulsory pension (social, medical) Insurance are calculated on the most general tariffs.

As of December 31, 2017, there are no employees in the organization, which were not given unused vacation days for previous years. Therefore, at December 31, 2017, the value of the evaluation obligation to pay for vacations is zero.

According to the Personnel Service as of March 31, 2018, the number of holidays earned by all employees of the organization is 51 days, including:

25 days of vacation due to the staff of the main production;

16 days of vacation - employees engaged in the production service process;

10 days of vacation - employees of the management apparatus.

The average day earnings in the organization for the period from October 1, 2017 to March 31, 2018 is equal to 1371 rubles.

Middle earnings per employee, calculated by the growing result in the organization for the period from January 1 to March 31, 2018, is 81,368 rubles. Thus, the estimated commitment for the first quarter should be calculated taking into account the contributions to the compulsory pension (social, medical) insurance under the total tariff of 30 percent.

Contributions for insurance against accidents and tradeboles During 2018, the organization charges at a rate of 0.2 percent from the income of all employees.

The accountant assesses the amount of the reserve for holidays as of March 31, 2018. To this end, he first determined the amount of the evaluation obligations on the basis of the average daytime earnings:
51 days x 1371 rub. \u003d 69 921 rub.

Then, with this amount, the accountant calculated the amount of insurance premiums:
69 921 rub. x (30% + 0.2%) \u003d 21 116,14 rub.

Thus, the amount of reserve for holidays for vacations as of March 31, 2018 is:
69 921 rub. + 21,116,14 rub. \u003d 91 037,14 rub.

Accounting accountant made wiring:

Debit 20 Credit 96 subaccount "Estimated commitment to the upcoming holidays"
- 44 626,05 rub. (91,037,14 rubles. X 25 days: 51 days.) - an estimated obligation to pay for holidays to employees of the main production is calculated;

Debit 25 Credit 96 subaccount "Estimated commitment to the upcoming holidays"
- 28 560,67 rubles. (91,037,14 rubles. X 16 days: 51 days.) - an estimated commitment to pay for holidays to employees engaged in the production process is credited;

Debit 26 Credit 96 subaccount "Estimated commitment to the upcoming holidays"
- 17 850,42 rub. (91 037,14 rub. X 10 days: 51 days.) - Accrued reserve for holidays from the salaries of management personnel.

Vladislav Volkov is replied

deputy Head of the Department of Taxation of Revenues of Individuals and Administration of Insurance Packs of the Federal Tax Service of Russia

"Inspectors will compare the incomes of individuals in 6-NDFLs with the amount of payments based on insurance premiums. Such a control ratio inspectors will apply from reporting for the first quarter. All control ratios for checking 6-NDFL are given in. Instructions and samples of filling 6-NDFL for the first quarter, see the recommendation. "

For more than three years, the Regulation on accounting "Evaluating obligations, contingent obligations and conditional assets" (PBU 8/2010) (UTB. Order of the Ministry of Finance of Russia dated December 13, 2010 No. 167n). In case of simultaneously compliance with the following conditions:

• the availability of responsibilities from the organization, which was a consequence of past events of its economic life, the execution of which it cannot avoid;
• reducing the economic benefits of the Organization, which is necessary for the execution of the evaluation obligation, probably;
• the value of the evaluation obligation can be reasonably rated -

organizations under paragraph 5 of PBU 8/2010 should be recognized in accounting an appraisal commitment. In the case when the organization has doubts about the presence of this duty, it recognizes the estimated obligation, if as a result of the analysis of all the circumstances and conditions, including the opinions of experts, is more likely than not that the duty exists. The size of the evaluation obligation is determined by the organization on the basis of the existing facts of its economic life, experience in relation to the execution of similar obligations, as well as (if necessary) expert opinions.

The employer for article 114 of the Labor Code of the Russian Federation is obliged to provide employees annual leave with the preservation of the place of work (positions) and the average earnings. In the general case, the annual paid vacation of the employee is 28 calendar days (Art. 115 of the Labor Code of the Russian Federation).

The provision of annual paid leave relates to warranties (Article 164, 165 of the Labor Code of the Russian Federation). At the same time, vacation payment is considered as wage (Art. 136, 129 of the Labor Code of the Russian Federation). Therefore, the holidays should recognize the work of the employee, that is, the remuneration for labor.

The size of the vacation pay is defined as a product of the magnitude of the average daytime earnings for the last 12 calendar months (estimated period) preceding the event that has come, and the number of days of vacation. The average day earnings, in turn, is located both private from dividing the amount of actually accrued wages for the estimated period of the 12 and average monthly number of calendar days (29.4) (Article 139 of the Labor Code of the Russian Federation, paragraph 10 of the provisions on the features of the procedure for calculating average wages, appliance. Decree of the Government of the Russian Federation of December 24, 2007 No. 922).

The estimated period is sliding, since to count the same the same required 12 calendar months should only come after the events. Based on this, the amount of holidays belonging to a certain spent month is not solid.

The organization may follow the results of each month to take into account the number of vacation days due to the employee. For each employer worked at the employer (including the period of this holiday), an employee rely 2.33 days of vacation (28 days: 12 months. × 1 month). The counts of months here is not conducted from January 1 of the reporting year, but from the beginning of the worker's working year. The first such year opens the date of the work of the employee's work in the organization. Features of the calculation of the experience of work, which gives the right to an annual paid leave, article 121 of the Labor Code of the Russian Federation are established.

Wage costs for the most part are expenses on ordinary activities (clause 3, 8 accounting provisions "Organization's expenses" (PBU 10/99), approved by the order of the Ministry of Finance of Russia from 06.05.99 No. 33N). The necessary condition for recognizing consumption in accounting is the ability to determine its amount (paragraph 16 of PBU 10/99). The amount of vacation pays for a specific spent month cannot be calculated by the previous month of the actual provision of vacation. Therefore, vacations and charge at the same time - immediately before leave.

Thus, vacation obligations exist and accumulate. Although they are considered a remuneration for labor, but this is essentially a deferred liability for wages. Accounting for obligations with an indefinite value and (or) the execution period is precisely regulated by PBU 8/2010 (pb. 4 PBU 8/2010).

When paying holidays, as we see, the above three conditions are observed for assessment obligations:

• in each organization, in accordance with the provisions of the Russian Federation, there is a duty to provide all employees of annual leave with the preservation of the place of work (positions) and the average earnings;
• payment of holidays will attract the decrease in the economic benefits of the organization;
• calculation of vacation pays is made as a product of the average daytime earnings to pay for vacations on the number of vacation days. The average day earnings, in turn, is determined in accordance with Article 139 of the Labor Code of the Russian Federation and the Regulations on the features of the procedure for calculating the average wage, that is, there is an opportunity for a reasonable assessment.

Financiers Since the beginning of the action of PBU 8/2010, it was believed that the obligations under the upcoming payment of holidays are estimated (the letter of the Ministry of Finance of Russia dated June 14, 2011 No. 07-02-06 / 107), although from the literal reading of the initial version of subparagraph "a" of paragraph 2 of PBU 8 / 2010 did not follow this. According to the specified norm of PBU 8/2010, it was not applied to contracts for which, as of the reporting date, at least one side of the contract did not fully fulfill its obligations, with the exception of obviously unprofitable contracts. Labor contracts are faster. The obligations under the contract will be fully fulfilled only at the date of its termination, it is not observed at the reporting date. Made by the order of the Ministry of Finance of Russia dated 14.02.12 No. 23n refinement to subparagraph "A" of clause 2 (assigning employment contracts to exception) put everything in places. The action of the new edition was also distributed to the annual accounting reports for 2011 (paragraph 3 of the Order No. 23n).

And this meant that most organizations since 2011 had the obligation to create a reserve for pay for vacations in accounting. After all, PBU / 2010 has the right to not apply only (clause 3 of PBU 8/2010):

• subjects of small business, with the exception of those who are issuers of publicly placed securities, and
• socially oriented non-commercial organizations.

Following the changes made by the changes, the financiers once again recalled that the creation of a reserve for holidays for holidays in accounting is a duty arising from PBU 8/2010 (a letter of the Ministry of Finance of Russia dated 04/19/12 No. 07-02-06/110).

Dates of accrual

As of each reporting date, the organization under paragraph 15 of PBU 8/2010 should reflect the reserve in the amount of the reserve in the amount that will allow it to fully settle with employees for their vacation tax. That is, the value of the reserve for the reporting date should be the amount that employees of the organization have the right to refue at this point, for their release days earned by them.

The economic entity is an annual accounting (financial) reporting for the reporting year. The reporting period for annual accounting (financial) reports (reporting year) is the calendar year - from January 1 to December 31 inclusive, except in cases of creating, reorganization and liquidation legal entity (paragraph 2, 3, Article 13, paragraph 1 of Art. 15 of the Federal Law No. 402-FZ "On Accounting").

The reporting period for intermediate accounting (financial) reporting is the period from January 1 to the reporting date of the period, for which interim accounting (financial) reporting is compiled, inclusive. Such reporting is drawn up by an economic entity for the reporting period less than the year in cases where:

• legislation of the Russian Federation;
• regulatory legal acts of state regulation bodies of accounting;
• contracts with business partners;
• constituent documents of the economic entity;
• decisions of the owner of the economic entity, -

the duty of its representation is established (clause 4 of article 15, paragraph 4, 5 of article 13 of Law No. 402-ФЗ).

The date on which accounting (financial) reporting (reporting date) is drawn up is the last calendar day of the reporting period, except for the cases of reorganization and liquidation of a legal entity (clause 6 of Law No. 402-FZ).

Accounting Regulation "Accounting Reporting of the Organization" (PBU 4/99) (app.

Following the specified standards of PBU 8/2010 and PBU 4/99 obliges the organization to make deductions to the reserve monthly (quarterly).

As you can see, the reserve for the payment of vacations can be created:

The first option is close to the perfect, but requires the greatest labor costs. The third option can only be applied by those organizations that represent participants only annual reporting.

Possible definition options

In PBU 8/2010, the method of determining the amounts of deductions to the reserve for vacation pay is not spelled. She did not appear and after three years actions of this PBU. Therefore, the organization itself develops such a method of calculation and approves it in accounting policies for accounting purposes. And the accepted version should lead to the value reflecting the most reliable monetary assessment of the costs required for calculations on the obligation to pay for holidays. The most reliable assessment of the expenditures is the value necessary directly for execution (repayment) obligations as of the reporting date (paragraph 15 of PBU 8/2010).

The amount of the reserve should cover not only directly the combination of selling payments to employees, but also the amounts of insurance premiums accrued on them to state extrabudgetary funds according to federal laws:

• from 07/24/09 No. 212-FZ "On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, the Federal Fund for Mandatory Medical Insurance ";
• from 24.07.98 No. 125-FZ "On compulsory social insurance against accidents in the production and occupational diseases"

Recall that this year the limit value of the base for the accrual of insurance premiums to state extrabudgetary funds is 624,000 rubles. (paragraph 1 of the Decisions of the Government of the Russian Federation of 30.11.13 No. 1101). With income exceeding this amount, insurance premiums in the general case (clause 4 of article 8, paragraph 1 of Art. 58.2 of Law No. 212-ФЗ):

• no compulsory medical insurance and compulsory social insurance are not charged;
• for compulsory pension insurance, 10% tariff is calculated.

When choosing an option for calculating a reserve for holidays for the original, you can take the average daytime earnings or the wage foundation. Although the organization may well take advantage of the value of the accrued holidays over the past year, increasing its (reducing) to the value of the planned remuneration fund for the reporting year to the wage foundation for the previous year.

Middle day earnings

- on the organization

To determine the average daytime earnings to pay for holidays on the organization, you can use the order that is used in determining the average earnings for the accrual of vacation pay. The total amount of payments included in the calculation and accrued in favor of all employees for the estimated period, in this case it is divided into the number of months in the period and on the average day in the month - 29.4.

The magnitude of the vacation tax on the enterprise (slap. Pr.) Is determined by the formula:

Sot PR. \u003d SDZ. pr. × dfr.,

where SDZ. pr. - Middle day earnings on the enterprise, rub.; DPR. - The number of days of vacation earned by employees of the enterprise to the reporting date.

This magnitude in aggregate calculated with it by insurance contributions to state extrabudgetary funds and injuries will be deducted to the reserve (OR):

OR \u003d sobc. PR. + SIDE. pr. × (twf f + tr.),

where TV is F - the fare of insurance premiums to state extrabudgetary funds; TTR. - Tariff of insurance premiums for injuries.

It is unlikely that the amount of deductions in the reserve will coincide with the amount that the organization would need to pay for all employees of the enterprise for all holidays earned by them to the reporting date.

- workers

In accordance with the above, it is necessary to reflect the most reliable assessment of the upcoming expenses of the organization. Such an assessment can be provided in the event that the value of the vacation payment will be calculated for each employee. To find it you can use the following formula:

Sot I \u003d SDZ I × Di,

where soby. I - the magnitude of the release of the I-th employee, rubles; SDZ I - Middle Day Earnings of the I-th employee, rub.; Di - the number of days of vacation earned i-M employee At the reporting date.

During the actual work of the employee to be provided and payment by the employer, vacation days accumulate gradually. Therefore, when choosing a date of charge charges, it is logical to recognize the reserve for the accumulated holidays for maximum data reliability monthly, as I have the right to leave for the days of vacation.

With a monthly accrual of reserve, the DI indicator (number of days) will increase by 2.33 days, if the employee this month will not be issued another leave. If a quarterly method for the formation of the reserve is chosen, then this figure is 7 days ((28 days / 12 months × 3 months) \u003d (2.33 days / month. × 3 months)).

It is unlikely that the reporting date the number of "workers" of the employee's months, based on which the number of vacation days earned by him will be equal to an integer. If the residue is less than half of the month, then it is excluded from the calculation, and the residue of more than 15 days is rounded until a full month (paragraph 35 of the Regulations on the next and additional leaves (UTV. NKTs of the USSR 30.04.30 No. 169), Letter's letter from 07.26.06 № 1133-6).

Some categories of employees laid an extended annual main paid vacation with a duration of more than 28 calendar days. Thus, employees under the age of 18, by virtue of Article 267 of the Labor Code of the Russian Federation, annual leave is provided with a duration of 31 days, disabled under Article 23 of the Federal Law of 24.11.95 No. 181-FZ "On Social Protection of Disabled in the Russian Federation" - at least 30 calendar days .

Annual additional paid leave is provided to employees (Art. 116-119 of the Labor Code of the Russian Federation):

• engaged in works with harmful and (or) dangerous working conditions;
• having a special nature of work;
• when working in areas of the Far North and equivalent to them areas, as well as in other cases provided for by the Labor Code of the Russian Federation and other federal laws;
• with an abnormal working day.

If employees relies with the extended main vacation or additional paid leave, the indicator of DI is calculated by dividing the total number of annual leave:

• for 12 months with a monthly accrual of the evaluation commitment or
• by 4, if the deductions to the reserve are made quarterly.

Repeat, the total amount of deductions to the reserve is defined as a set of remuneration for the days of vacation and accrued to them by each employee.

Example 1.

Organization using general System taxation and production of plastic products, creates a reserve for vacations separately for each employee.

The initial data on May 31 (Numerator) and June 30 (denominator) of 2014 are shown in Table 1. Data on the number of days of unused vacation (N / O) at the end of the specified months to calculate the reserve are provided by the personnel service. Bucur and Chorluk went on vacation at 28 and 14 calendar days. This caused a decrease in the number of holidays earned by them.

The reserve is calculated at the end of May and June. The estimated period in determining the average earnings in the first case is the period from June 2013 to May 2014, in the second - from July 2013 to June 2014. This explains the difference in the values \u200b\u200bof the average daytime earnings used in the calculation of the estimated reserve at the specified months.

The cumulative fare of insurance premiums for compulsory pension insurance, compulsory medical insurance and compulsory insurance in case of temporary disability and due to motherhood for organizing in the income of employees, calculated by the growing outcome from the beginning of the calendar year in the range of 624,000 rubles, is 30%.

The organization of the organization refers to the fourth grade of professional risk (para. 1 Art. 21, clause 3 of Art. 22 of Law No. 125-FZ, paragraph 3 of the Rules for the classification of types of economic activity to the class of professional risk, approved. Decree of the Government of the Russian Federation of 01.12.05 № 713, classification of types of economic activities in professional risk classes, approved by the order of the Ministry of Labor of Russia of 25.12.12 No. 625n). Therefore, the fare of compulsory insurance against industrial accidents and occupational diseases is 0.5% (Article 1 of the Federal Law of 02.12.13 No. 323-ФЗ "On Insurance Tariffs for compulsory social insurance against industrial accidents and occupational diseases For 2014 and on the planning period of 2015 and 2016, "Art. 1 of the Federal Law of 12.22.05 No. 179-FZ" On Insurance Tariffs for compulsory social insurance against industrial accidents and occupational diseases for 2006 ").

For the amount of remuneration, unless A. N., included in the reserve in May, 24 769.92 rubles. (1548,12 rubles / day. × 16 days) should be charged insurance contributions to extrabudgetary funds and injuries 7554.83 rubles. (24 769.92 rubles. × (30% + 0.5%)). In total, the reserve for the payment of the leave without a bowl must be accrued in May 32 324.75 rubles. (24 769.92 + 7554.83).

When calculating the estimated reserve on June 30, the component of the vacation earned without flakes increases to 38,859,47 rubles. (((1567,23 rubles / day. × 19 days.) × (100% + 30.5%)), where 1567,23 - Middle day earnings without a flawless for the calculus of the holiday, designed for the period from July 2013 to June 2014 , 19 - the number of vacation days earned by him on June 30th.

Similar calculations are carried out in all other employees. The numeric data of these calculations are given in columns 5, 6 and 7 tables 1.

In total, in the reserve for holidays to employees of the organization:

on May 31, it was accrued 261 381.86 rubles. (32 324.75 + 43 972,11 + 24 536,64 + 30 431.61 + 60 618.32 + 31,509.33 + 10 620.29 + 27 368,83);

June 30 - 165,287,06 rubles. (38 859,11 + 7166.93 + 27 476.80 + 34 818.60 + 0.00 + 38 345.26 + 14 613.81 + 4006,19).

The main advantage of such a variant of the accrual of the reserve is the high accuracy of determining the value of the vacation assessment obligation, the main drawback is its complexity, since it falls monthly:

re-calculate the average daily salary of the employee, based on the new settlement period, and

re-identify the number of days of vacation, which are earned by each employee.

Example 1 shows that even in two months, following each other, the values \u200b\u200bof the estimated reserves can be varied on significant amounts. This is facilitated by the change in the magnitude of the average daytime earnings by months and the design of regular vacation workers, which immediately reduces the number of vacation days earned by them.

As mentioned above, individual economic entities may not constitute an intermediate reporting, issuing only annual accounting (financial) reporting. To compile annual accounting reporting, it does not matter whether the reserve was created during the year. To ensure the accuracy of its indicators, it suffices to form a reserve at the end of the year. And for this you will need data on the average daytime earnings of each employee, calculated for the reporting year, and the number of holidays earned by them on December 31.

Using the general tariff of insurance premiums When calculating the estimated amounts can slightly increase its size. After all, if the incomes of the insured persons are exceeded by the established limit value of the base for 2014, 624,000 rubles. There is a significant decrease in the amount of the facility of insurance premiums from 30 to 10%. Exceed the specified amount of 624,000 rubles. Vacations can:

• with a relatively medium size of the average daytime earnings of the employee and the large number of vacation days earned;
• the considerable magnitude of the average daytime earnings and the number of vacation days earned exceeding 2/3 of its usual duration.

To note: the magnitude of the average daytime earnings of the employee when calculating leave, if 624,000 rubles are charged at the estimated period. And at the same time, this period was fully worked out, equal to 1768.71 rubles / day. (624,000 rubles / (29.4 days / month × 12 months)).

- by groups of workers

In the interval between the two above methods, there is an option of calculating on average by staff categories, for example, by the main divisions, managerial composition and servicing units.

The organization creates a reserve for vacations by personnel categories. The initial data for calculating the reserve for May 2014 is given in graphs 3 and 4 tables 2.

The average daily earnings of the main production workers is 1222.56 rubles / day. (2 659 800.00 rubles .: 74 / 29.4 days.). Amount of remuneration for 1202 days of unused vacation for this group - 1,469,516,27 rubles. (1202.46 rubles / day. × 1202 days), the value of the accrued on this remuneration of insurance premiums - 448 202.46 rubles. (1 469 516.27 rubles. × (30% + 0.5%)). Consequently, in the reserve for posting holidays on the divisions of the main production by the results of May, 1,917,718,73 rubles are included. (1 469 516.27 + 448 202.46).

Similar calculations are carried out in service and managerial units. The obtained data in the context of the units is given in graphs 5, 7, 8 and 9 by the corresponding rows.

To calculate the total amount of the reserve, indicators are summed up by categories of workers. Based on this, just a reserve for holidays on the last day of May is calculated 2 369,882,43 rub. (1 917 719.73 + 203 330.75 + 248 832.95).

Slightly reduce the complexity of the calculation of the evaluation obligation. Use instead of the average daytime earnings of an employee or a group of employees of planned average daytime earnings at the specified categories.

Foundation for labor

- Regulatory method

When calculating the evaluation obligation, you can use the so-called regulatory method. The standard (percentage of deductions to the reserve) is defined as the proportion of expenditures on vacation payments in the overall wage fund for the organization. Both indicators are taken by actual expenditures last year. At the same time, it is possible to use for the calculation of information about the organization's virtually accrued per month (quarter).

To accrunet the evaluation obligations under the upcoming payment of holidays, the provision of the organization is charged by the regulatory method. The ratio (percentage) of deductions to the reserve is calculated as the share of actual expenses for vacation payments in the overall wage fund for the organization last year, and it is 9.43%.

The amount of wages accrued by months of the first half of 2014 are given in column 2 tables 3.

In January, the organization is credited to labor payment 1 648 700.00 rubles. Based on this, the amount of remuneration included in the reserve for the payment of vacations, for this month is equal to 155,472,41 rubles. (1 648 700.00 rub. × 9.43%). This value calculated insurance premiums 47 419.09 rubles. (155 472.41 × (30% + 0.5%)). Total to reserve this month includes 202,891,50 rubles. (155 472,41 + 47 419.09).

Similar calculations are made in each month. The obtained data is given in graphs 3, 4 and 5 tables 3.

In total, in the first half of the first half of the post of vacation payment, 678,487,27 rubles are accrued. (202 891.50 + 88 653.50 + 90 474.81 + 117 622,18 + 89 084.22 + 89 761.06).

Another option for creating a reserve is to use data on the charges of labor and insurance premiums for the month (quarter) and an indicator in the form of a relationship of a charge number of vacation days over the period and total days of day in this period (the method of day relationship). In this case, the amount of deductions to the reserve for the month (quarter) will be determined:

OR \u003d (SFOT + CER): K × (2.33 (7)),

where: SFOT is a common wage fund for the month (quarter); CER - the amount of insurance premiums per month (quarter); K - number of calendar days in the month (quarter).

We use these examples 1 and 3, subject to the creation of a reserve for holidays on the relationship method.

From the accrued wage fund for January, 1,648,700.00 rubles., It was calculated insurance premiums 502 853.50 rubles. (1 648 700.00 rub. × (30% + 0.5%)). From the totality of data quantities, 2 151 553.50 rubles. (1 648 700 + 502 853.50), determined the amount of the reserve for vacation pay, 161,713,54 rubles. (2 151 553.50 rubles. × 2.33 days: 31 days.), Where 31 are the number of calendar days in January.

Similar calculations are carried out in each month half of the year. The obtained data is given in columns 3, 4 and 6 tables 4.

In total, for the first half of the year in the reserve for postage of vacations included 553,865,10 rubles. (161 713,54 + 78 231.58 + 72 112,45 + 96 875,11 + 71 004.08 + 73 928.34).

Chapter 25 of the Tax Code of the Russian Federation (Art. 324.1) allows the taxpayer in tax accounting to create a reserve for coming expenses. Most taxpayers have a desire to use the same data in accounting and tax accounting. And it would seem, it is possible in the case under consideration to try to implement it. Unfortunately, in part of the vacation reserve, this will not work. The fact is that the rules for creating a vacation reserve in order to tax return are fundamentally different from the requirements of PBU 8/2010.

The mechanism for creating a reserve established by Article 324.1 of the Tax Code of the Russian Federation is not applicable for accounting purposes. The main idea of \u200b\u200bcreating a tax taking into account is a uniform distribution of vacation costs for a year. The reserve in tax accounting is created exclusively for the release of the reporting year and may have the residue over the next year only if one of the workers did not use their right to vacation in the reporting year.

The aim of accounting is the recognition of obligations arising from the organization to pay for holidays in general (and not release of the reporting year). Therefore, in accounting, the balance of the reserve at the end of the year can not be equal to zero, even if all employees were in a timely manner on vacation. After all, by returning from vacation, employees on December 31 have already managed to earn a certain number of days of their subsequent regular annual paying holidays. It follows from this that the amount of the reserve accrued according to the rules of tax legislation will be far from the amount of real obligations of the Organization for paying for holidays.

As you can see, regardless of whether accounting policy is provided for the purpose of taxation, the formation of a reserve for commercial expenses for holidays or not, the amounts taken into account in determining the accounting earnings and the taxable base will differ anyway.

The organization, based on the principle, "is not allowed that it is not prohibited", it is entitled to choose any of the above options or use its way to determine the size of the evaluation obligation to pay for holidays, consolidating it in his accounting policy. Preference, of course, it is desirable to give the option that makes it possible to estimate this obligation as accurately as possible. At the same time, we should not forget about the principle of rationality of accounting policies (paragraph 6 of accounting on accounting policy "Accounting Policy of the Organization" (PBU 1/2008) (approved by the order of the Ministry of Finance of Russia from 10/06/08 No. 106n)): Do not choose the employable on Practice option.

Reflection of operations

Estimated obligations are recorded in the account of accounting of reserves of the upcoming expenses (paragraph 8 of PBU 8/2010). According to the instructions on the application of the accounting plan of financial and economic activities of organizations (approved by the Order of the Ministry of Finance of Russia from 31.10.2000 No. 94n) to summarize the status and movement of reserved amounts, the account 96 "reserves of upcoming expenses" is used. In particular, on this account can be reflected by the amount of commercial payments (including social insurance payments and provision) to employees of the organization. To do this, it is desirable to open a separate subaccount of the "reserve for postage of holidays", to which you can open the subaccount of the second order "remuneration" and "insurance premiums".

When recognizing an appraisal obligation, depending on its nature, the value of the evaluation obligation is related to expenses on the usual activities or on other expenses or is included in the value of the asset. Thus, the accrual of the vacation assessment commitment in the total amount, taking into account the insurance premiums, will be reflected by the wiring:

Debit 08, 20, 23, 25, 26, 29, 44 Credit 96-1-1 subaccounts "Reserve for vacation pays in terms of remuneration"

Accrued reserve for payments in the form of remuneration;

Debit 08, 20, 23, 25, 26, 29, 44 Credit 96-1-2 subaccounts "Reserve for holidays for vacations in terms of insurance premiums"

It is possible that some of the employees of the organization have days of unused vacation not only for 2014, but also for the previous years. In this case, the amount of obligations on vacations for annual reporting periods preceding the reporting period is desirable to calculate separately. The accrual of the vacation reserve in this case is reflected by the wiring:

Debit 84 Credit 96-1-1 subaccount "Reserve for vacation pay in part
remuneration "

Accrued reserve for paying for holidays in the form of remuneration for the days of unused vacation, which occurred for the period up to January 1, 2014;

Debit 84 Credit 96-1-2 subaccounts "Reserve for pay for vacations in terms of insurance premiums"

Accrued reserve for payment of vacations in the form of insurance premiums.

Accrued to employees of vacation pays, as well as compensation for unused vacation (in case of dismissal) and the corresponding insurance premiums are not written off at cost accounts, but at the expense of the created reserve. Moreover, this procedure applies in relation to those vacation days that were earned in past years, since during the formation of the reserve, all days of vacation due to employees were taken into account. At the same time, due to the reserve, the amount of accrued employee is debited in the reporting month, even if a part of the holidays falls next month. Taking into account this in accounting when accrued selling issues, the following entries are made:

Debit 96-1-1 Credit 70

Accrued holidays in the amount of average earnings (compensation for unused vacation);

Debit 96-1-2 Credit 69 subaccount "Calculations with FIU" ("Calculations with the FSS of Russia (disability contributions, contributions
on injuries) "," Calculations with FFOMS ")

Accrued insurance premiums from vacations.

In Examples 3 and 4, the same base was used to calculate the reserve (the sum of the actual wage foundation for the month), but various indicators. And this led to differences in the amount of deductions to the reserve. Which of the calculated options for the calculation of the most accurate can be determined by only comparing them from the value of the reserve calculated for each employee based on the number of days of unused vacation at the end of the reporting period and the average daytime earnings. At the same time, the algorithms presented in the examples are quite simple.

Therefore, it is quite possible to calculate the reserve. The dates of the interim accounting reports (as of the end of the month or quarter) use a simpler allowance for the accrual of reserve. And on December 31, the assessment of holiday ownership is made for each employee. This will allow in annual reporting to reflect the amount of obligations under the upcoming payment of vacations most fully.

The reserve balance as of December 31, 2014 is 529,523.33 rubles, including vacation remuneration - 405,765.00 rubles, on insurance premiums - 123 758.33 rubles. Calculated based on the reference of the personnel service, the size of the upcoming expenses for the payment of holidays as of the last day of the year is 438 952.00 rubles.

Insurance premiums with the amount of remuneration for unused days of vacation for the last day of the year - 133 880.36 rubles. (438 952.00 × (30% + 0.5%)). Accordingly, the total amount of the reserve should be 572,832.36 rubles. (438 952 + 133 880.36).

The total amount to which it is necessary to increase in accounting credit balance on subaccount 96-1 is equal to 43,309.04 rubles. (572 832.36 - 529 523.33). On vacation payments A magnification will be 33,187 rubles. (438 952.00 - 405 765.00), on insurance premiums - 10 122.04 rubles. (133 880.36 - 123 758.33).

The difference in the amount of remuneration, 33 187 rubles, in turn, was obtained as an increase in vacation payments to employees of the main production by 17,283.00 rubles, employees of the auxiliary production - by 8653.00 rubles, employees of the Office - by 7251.00 rubles.

Debit 20 Credit 96-1-1

17 283.00 rub. - increased reserve for the amount of remuneration to employees of the main production;

Debit 25 Credit 96-1-1

8653.00 rub. - increased reserve for the amount of remuneration to employees of auxiliary production;

Debit 26 Credit 96-1-1

7251.00 rub. - increased reserve for the amount of remuneration to employees of the Office;

Debit 20 Credit 96-1-2

5271.32 rubles. (17 283.00 rubles. × (30% + 0.5%)) - increased reserve for the amount of insurance premiums accrued to remuneration to employees of the main production;

Debit 25 Credit 96-1-2

2639,16 rub. (8653.00 rubles. × (30% + 0.5%)) - increased reserve for the amount of insurance premiums accrued to remuneration to employees of auxiliary production;

Debit 26 Credit 96-1-2

2211.56 rub. (7251.00 rubles. × (30% + 0.5%)) - increased reserve for the amount of insurance premiums accrued on remuneration to employees of the Office.

Total amount of increasing insurance premiums, 10 122.04 rubles. (5271.32 + 2639,16 + 2211,56), equal to the initially obtained 10 122.04 rubles.

If, according to the results of the calculation of the reserve for December 31, adjustment is required towards a decrease in previously recognized obligation, then on this day, reversal wiring is carried out:

Debit 20, 25, 26, 44 Credit 96-1-1

Previously accounted for vacation costs were reversed;

Debit 20, 25, 26, 44 Credit 96-1-2

The amount of insurance premiums previously taken into account in expenditures is reversed.

It was above that, regardless of whether the organization is formed by the Organization in the tax accounting of the upcoming expenses for holidays or not, she has a difference in the data taken into account when determining the accounting profits and the taxable tax. And this leads to the need to apply the norms of the Regulation on accounting "Accounting for the calculations for the income tax of organizations" (PBU 18/02) (approved by the Order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n). Such differences relate to the time of the €. Depending on the relationships recognized in accounts, they can be both subtracted and taxable, which will oblige the organization to charge a deferred tax asset or a deferred tax liability.

It is unlikely that at the end of some reporting (tax) period will be full repayment of the difference. Following the principle of rationality of accounting of accounting, arising differences, in our opinion, is logical to relate to constant. In this case, at the end of the next report (tax) period, the taxpayer will accrue a permanent tax obligation or a permanent tax assembly and the need to track the decrease or an increase in the previously arise of the time difference has disappeared.

If in the organization, in accordance with the collective agreement or other local regulatory act, the payments for annual remuneration for long-term years are provided, according to the year, the economic entity should create a reserve for such payments, since they fall under the evaluation obligation.

Table 1

table 2

Table 3.

Table 4.

The amount of holidays belonging to a certain spent month is not solid.

Web obligations exist and accumulate. Although they are considered a remuneration for labor, but this is essentially a deferred liability for wages. Accounting for obligations with an indefinite value and (or) the execution period is precisely regulated by the Mentioned PBU 8/2010.

Reserve for vacation payment can be created:

• for the last number of each month (each reporting date);
• for the last number of each quarter;
• only on December 31 of each year.

The easiest way to calculate the evaluation obligation is the use of average daytime earnings on the organization. Its value in this case is multiplied by the set of days of unused vacation by employees at the reporting date. Information about the number of desired days is provided by the personnel service.

In accordance with the above, it is necessary to reflect the most reliable assessment of the upcoming expenses of the organization. Such an assessment can be provided in the event that the value of the vacation payment will be calculated for each employee.

When calculating the reserve for a group of employees, the number of days of paid vacation, which is entitled to every employee as a state to the reporting date, and the average day earnings are not separately taken by the employee, but in general, the Group taken into account. To simplify the calculation of the base to determine the average daytime earnings, the average monthly wage on the selected group may be.

When calculating the evaluation obligation, you can use the so-called regulatory method. The standard (percentage of deductions to the reserve) is defined as the proportion of expenditures on vacation payments in the overall wage fund for the organization. Both indicators are taken by actual expenditures last year.

Chapter 25 of the Tax Code of the Russian Federation (Art. 324.1) allows the taxpayer in tax accounting to create a reserve for coming expenses.

Regardless of whether accounting policies are provided for the purpose of taxation for the formation of the reserve for commercial expenses for vacation payments or not, the amounts taken into account in determining the accounting earnings and the taxable tax in tax will still be different.

Accrued to employees of vacation pays, as well as compensation for unused vacation (in case of dismissal) and the corresponding insurance premiums are not written off at cost accounts, but at the expense of the created reserve.

Assessment obligations for non-adhesive releases (for example, training) are not created, the costs of them are billing off into the costs when they are accrued.

Regardless of whether the organization is being formed in the tax accounting reserve for commercial expenses or not, it has differences in the data taken into account in determining the accounting profits and the taxable tax.

Hello, dear blog readers. Recently, in your consulting activities, I often come across questions accounting "Estimated obligations". As a rule, the need to configure the calculation of obligations arises as amended by ZUP 3.0, since compared to 2.5 it can count not only on the regulatory method, but also according to the MSFO method.

On my site I already told how to set up the calculation of the assessment obligations under the regulatory method (you can read). The article was written for the editorial office 2.5, but the principle of calculation in 3.0 practically did not change (by the way, for those who only get acquainted with 1C ZUP 3.0 or wants to learn this program to have a useful material).

Therefore, in today's material I will not touch the regulatory method, but will tell you in detail, how to set up the calculation of assessment obligations under the MSFR method in ZUP 3.0.Also in this article I will try to make a simple Russian language to explain what evaluation commitments are and for what they need.

What is evaluation obligations who are obliged to consider and which techniques exist

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I will explain a little what is "Estimated obligations" (I will explain on my fingers, so please do not swear hard). This is a concept of a bu, well use the term "reserve" and in this article we will not consider it. In essenti Oo on vacation, this is how much money we need in the current month to pay compensation for unsupended leave to all employees (if we suddenly get together everyone to dismiss).

Each month, an employee increases the rest of the leave (if it does not spend it) and accordingly increases the obligation to an employee. It can be calculated multiplying the current residue Employee holidays on his current average earnings And the amount obtained accumulates in all employees. This is based on the principle of calculation. Naturally, the OO, accumulated in previous months and consumption from OO (if an employee has a vacation). Look in detail with numbers just below.

In accordance with PBU 8/2010, conducting "Evaluation Obligations" in accounting, all organizations, except for small business entities. The organization has the right to choose a methodology for calculating obligations independently. ZUP 3.0 developers offer users two techniques:

• The regulatory method is a percentage of employee remuneration (I considered this technique in the article);
• Method of obligations (IFRS) - what I wrote a little higher, i.e. It is calculated based on the remainder of the vacation and the average earnings of the employee;

It is about the second method that will be discussed in this article.

Setting the calculation of estimated obligations under the MSFO method in ZUP 3.0

✅ Seminar "Lifehaki 1C ZUP 3.1"
Analysis of 15 lifehams according to 1C ZUP 3.1:

✅ Check-list for checking salary calculation in 1C ZUP 3.1
Video - Monthly independent accounting check:

✅ Accrual of salary in 1C ZUP 3.1
Step-by-step instruction for beginners:

Let's start with the fact that in ZUP 3.0, many default features are hidden and it is necessary to make certain settings to appear required documents or types of accruals. This principle also applies to the functionality of the calculation of assessment obligations. To connect the possibility of calculating the estimated obligations, it is necessary to go to the organization (section of the main menu "Setting" -\u003e "Requisites of the Organization") and on the tab "Accounting Policy and Other Settings" Select item "Estimated obligations (reserves) of vacations".

After saving this setting in the program, another document is available, which is called "Calling Evaluation Communications Obligations". It will be available in the Salary Main Menu section.

In essence, this is another monthly document the same as the document "Accrual of salary and contributions", as well as the document. To make it clear how to work with it, let's consider an example.

Suppose that our organization just appeared, and we begin to keep record from scratch from January 2016. We have two employees who pay the salary for January (in detail about the sequence of salary calculation, you can read).

After that, we must enter the document "Reflection of salary in accounting"(You can read more about what this document is used and what role he plays in the exchange process with 1c accounting program 3.0, and more details about the exchange itself). It is very important to understand that this document should be Before introduced before creating and filling out the document "Calling Evaluation Communications Obligations."

The thing is that the document "Reflection ..." also undergone some changes when we included in the program the possibility of calculating assessment obligations. In it appeared tab "Payment of vacations due to evaluation obligations".

It is for this reason that "reflection ..." is first to introduce, and then the "accrual of assessment obligations".

In January, our employees did not have vacations, therefore the tab "Payment of vacations due to evaluation obligations" will be empty, but just below we will accrue vacation and see what data come here.

After entering the document "Reflection ..." Create a document "Consider assessment obligations". It's easy to work with this document. We specify a month of charge and click "Fill". As a result on the tab "Calculation of obligations and reserves on vacations" (Second on the left) For each employee, some information required for the calculation and the calculation itself is filled.

So, what is this information. First, it is "Rest of vacation" For each employee. In our case, at the time of completing the document, employees worked a little less than a month and therefore each had accumulated 2.33 days from 28 days per year (28/12 * 1 \u003d 2.33).

Secondly, it "Middle Earnings". In our case, employees worked only January in the organization. Worked was the whole month, and since I reflected the reception from January 1, then January will be taken into account, i.e. 29.3 days. Therefore, Ivanov has 40,000 (beginning in January) / 29.3 \u003d 1 365.19, and Petrov 30,000 / 29.3 \u003d 1 023.89.

Next is worth paying attention to the column "The amount of the obligation (reserve)" And its subsection "Calculated". The amount in it is obtained by multiplying the "leave remainder" and "average earnings": Ivanov - 2.33 * 1 365,19 \u003d 3 180.89 and Petrov - 2.33 * 1 023.89 \u003d 2 385.66. Subsection "Accumulated" It is still empty, because last month, according to the terms of the example, accounting for the organization has not yet been conducted (in February it will be filled). Well, the field "Caught" It turns out as the difference "calculated" - "accumulated" (also in February it will be visible).

Note: The article is written on the basis of the release of the program 3.0.25 and possibly when you study this material, appearance The document will be different, but most likely the very essence of the work will remain the same.

It is also worth mentioning the values \u200b\u200bin the columns "Insurance contributions obligations (reserve)" and "Contributions to the FSS NA and PZ Obligation (Reserve)". How it is not difficult to guess in them the reserves of contributions are calculated, it is, respectively, 30% and 0.2% for this example. Fields "Calculated", "accumulated" and "credited" are filled in a similar way.

For each of the three columns with the name "credited", the program considers the amount and these three amounts fall on the tab "Communications and reserves of the current month"our document. It is these data that is transferred during synchronization in 1C Buk 3.0 (to a document with a similar name) and wiring on evaluation obligations (and you can read more about synchronization).

Let's now complicate the situation and repeat all the same for the month of charge February. But before this increase the salary of employees by 5,000 rubles. (To see that medium earnings in February increase). This can be done using documents from the journal. "Changing payment of employees" (Section "Calculation of Salary").

Next, we will pay a salary for February and we introduce the document "Reflection ..." (no vacation documents, a strict entry of "reflection ..." before the accrual of obligations is not as critical, but it is better to have a habit to always introduce "reflection ..." before the accrual of obligations).

Next, create "accrual estimated obligations". In it we will see that "Rest of vacation" Increased, employees have accumulated for another 2.33 days and in the total residue amounts to 4.67 days in two months. "Middle Earnings" For February, it will also be a little more, since for February, employees are accrued 5,000 more than in January. So, the calculation of the average will be made taking into account the income and spent time in January and February: Ivanov (40,000 + 45,000) / (29.3 + 29.3) \u003d 1 450,51 and Petrov (30,000 + 35,000) / (29.3 + 29.3) \u003d 1 109.22

In our case, this is the amount of the evaluation obligation, which was calculated in January - 3,80.89 for Ivanov. Finally, the field "Caught" Calculated as the difference "calculated" and "accumulated" (6 773.88 - 3 180.89 \u003d 3 592.99).

Also, as in the January document, here also summarizes the column "Changed" and the amount (3 592.99 + 2794,40 \u003d 6387,39) falls on the first document tab. This is the calculated obligation.

After that, I will pay a salary for March and form a document "Reflection of salaries ..." for March. Just above, I already wrote that the tab appeared in this document. "Payment of vacations due to evaluation obligations."Now in March, an entry will appear on this tab, Ivanov will be written off all the obligations accumulated in January and February. This will write-off will be taken into account when the document "Consider assessment obligations" is calculated for March.

Also in the document "Reflection of salary ..." for March it is worth paying attention to the first tab "Accrued salary and contributions". The fact is that in the first two months of Ivanov's work has not accumulated enough evaluation obligations to fully cover a seven-day leave (honestly an employee has no right to vacation at all, but we will lower this question and consider the essence of the work of the mechanism of calculating obligations ).

Therefore, vacation here is reflected in two lines. The first line is a vacation due to obligations (all available) and the second line are written off - this is the remainder of the holiday. After transferring the document "Reflection ..." in the boo on the first line, Dt 96 CT 70/69 wiring will be formed, and on the second DT (cost account) CT 70/69.

Well, now let's see how Ivanov in March, evaluation obligations are calculated, after the obligations for January and March were written off.

Please note that Ivanov has no amounts in the column "accumulated". This means that the "accrual obligations" document takes into account the amounts that were written off in the "salary reflection ..." and therefore the sequence of entering these documents is critical: first reflection ... ", and then" accrual estimates ".

Also note that in March, Ivanov does not have a vacation balance at all. This is true since 7 days of vacation were provided in part in advance and at the end of March the employee accumulated 2.33 * 3 \u003d 7 days and they were all spent. Therefore, the obligations will begin to accumulate from April.

This, the mechanism for calculating the estimated obligations under the MSFR method was implemented in ZUP 3.0. Of course, within the framework of one article, I did not fully describe all the features of working with this mechanism, so if you have any questions, I will try to help.

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