How to create a reserve for vacation pay. Formation of a reserve for vacation pay

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

At the end of each tax period, enterprises prepare an annual income tax return. According to Article 289 (paragraph 4) of the Tax Code, its provision is carried out no later than March 28. When calculating the taxable base, it is necessary to take into account a number of points. Among them is a mandatory inventory of reserves that were formed during the year. It is held on December 31st. The purpose of this procedure is to identify unused amounts or overspending, as well as adjust the taxable base. Let us further consider how the reserve for vacation pay is accounted for.

General information

In art. 324.1, clause 1 of the Tax Code contains a provision requiring taxpayers who plan to calculate the reserve for vacation pay to reflect in the documentation the method of calculation they have adopted, as well as the maximum amount and monthly percentage of income under this article. For this purpose, a special estimate is drawn up. It reflects the calculation of the monthly amounts in the reserve in accordance with the data on the estimatedexpenses per year. Estimating is carried out with the inclusion of the amount of insurance premiums paid from the costs. The percentage of income in the reserve for vacation pay is determined as the ratio of the envisaged annual expenses for them to the estimated annual amount for salaries of employees.

Important points

According to Art. 324.1, clause 2 of the Tax Code, the accrual of a reserve for vacation pay is attributed to the expense items of the salary of the relevant categories of employees. Guided by the norm, the provisions contained in Art. 318, paragraph 1, the Ministry of Finance concluded that taxpayers have the right to independently determine the type of expenses to which these costs relate. They can be indirect or direct and refer both to employees involved in the production process and to those who carry out other activities at the enterprise that are not related to the production of products. However, the taxpayer is obliged to fix his choice in the documentation. Percentage calculation of the reserve for vacation pay for each structural unit is also allowed. In this case, the item of these expenses is compiled for the enterprise as a whole.

Create a reserve for vacation pay

According to the provisions contained in par. 2, paragraph 1, art. 324.1 of the Tax Code, you can make the following formula:

%=(Vacationplan + SWVacation) / (OFFplan + SWOT) × 100% in which;

• SVacation, SVOT - the amount of insurance payments accrued on the corresponding amounts.
• OTplan - the estimated amount (annual) for the salary of employees.
• Vacation plan - stipulated expenses for vacation pay.

After determining the percentage, it must be multiplied every month by the amount of the actual expenses for the salary (including the insurance premium). The result that will be obtained is included in the accounting for the reserve for vacation pay under Art. 255, paragraph 24 of the Tax Code. At the same time, it is necessary to ensure that the accumulated amount does not exceed the limit value set in the documentation.

Example

Let's consider the formation of a reserve for vacation pay for an enterprise engaged in the manufacture of jewelry from non-precious materials. In December, it was decided to draw up an estimate of future expenses for 2013. For the purposes of taxation, the corresponding provision was fixed in the accounting documentation. Along with this, the maximum amount of receipts and the monthly percentage were determined. The company has planned the following expenses for 2013:

• On salary - 1 million rubles.
• Reserve for vacation pay - 264 thousand rubles.

For 2013, the rates of sums insured from the salary fund were:

• 5.1% - in FFOMS.
• 22% - to FIU.
• 2.9% - in FSS.

The type of activity carried out by the enterprise belongs to the 9th class of pro-risk (OKVED code 36.61). This means that the insurance premium rate is 1%. General tariff - 31% (22+5.1+2.9+1). Next, we will calculate the reserve for vacation pay:

Provisioned amount for the year will be:

264 000 RUB + 264 000 rubles × 31%=$345,840

The documentation reflects that the maximum amount of expenses is 345,840. The provided annual salary fund,including insurance payments:

3,000,000 RUB + 3,000,000 rubles × 31%=3,930,000 rubles

Deductible percentage for each month:

345 840 RUB / 3,930,000 rubles × 100%=8.8%

In accordance with the data received, an estimate is made

Use savings

Reserve for upcoming vacation pay, according to Art. 255, paragraph 24 of the Tax Code, will be included in the cost of wages. In this case, the amount of actually assigned payments will not matter. As mentioned above, the corresponding sums insured are also included in the reserve for vacation pay. This means that these contributions are not included in other costs, such as insurance assigned for wages. Please note that the reserve can only be used when paying for additional and main vacations.

Compensation for the unused period should be immediately charged to salary expenses. This provision is fixed in Art. 255, paragraph 8 of the Tax Code. This order is also indicated by a letter from the Ministry of Finance. It is worth noting here that we are talking, in particular, about compensation upon dismissal. But in Art. 255 refers to benefits for unused periods, according to the Labor Code of the Russian Federation.

Inventory of the reserve for vacation pay

Because throughout the year taxpayers are based on estimated rather than actual spending on employee vacations, a somewhat problematic situation may develop towards the end of the period. In particular, the amount actually transferred to employees on account of vacations may exceed the amount of the reserve. At the same time, its valuecharged as an expense greater than the organization's actual costs. In this regard, it is quite natural that the taxpayer should conduct an inventory of the reserve for vacation pay. This requirement is set out in Art. 324.1 of the Tax Code (clause 3, paragraph 1). The results of the procedure carried out must be formalized accordingly. In particular, an act or an accounting statement (in any form) is drawn up. The reflection of the results obtained will depend on whether the entity plans to continue to stock the estimated costs in the next period.

Stock exclusion from future expenses

According to art. 324.1, item 3, para. 3, if the enterprise does not have enough funds in the actually accrued reserve, which is confirmed by the inventory at the end of the period, the taxpayer must, according to the data as of December 31 of the year in which it was drawn up, include the actual amounts for vacation pay in expenses. Accordingly, insurance premiums are added for which the specified reserve was not previously compiled. If, when planning the next period, the enterprise considers that the reserve for vacation pay is inappropriate, then the amount of the balance that was revealed during the check on December 31 is attributed to the item of non-operating income in the current period.

Inclusion of the stock in the plan for next year

If the company's accounting policy remains unchanged regarding the reserve, then at the end of the tax period, the balance of underutilized funds may be revealed. In accordance with paragraph 4 of the above article of the Tax Code, the reserve of future expenses is specified based on:

1. Number of days of unused period by employees.
2. Average daily salary costs for employees.
3. Compulsory insurance premiums.

If, based on the results of reconciliation, the amount of the calculated reserve for unused vacation is greater than the actual balance of the reserve at the end of the year, the excess should be included in salary expenses. in other words, if NO > ONR, then the difference is equal to labor costs. If, as a result of reconciliation, the amount turns out to be less, then it should be included in non-operating income.

Insufficient reserve funds: example

The amount of deductions for the vacation pay reserve is 345,840 rubles. During 2013, employees received 310,000 rubles. Insurance premiums amounted to:

310,000 x 31%=$96,100

During the reconciliation at the end of the year, it was revealed that the actual accrued amount (including contributions) exceeded the amount of the reserve by 60,260. Thus, there are not enough funds. In this regard, the excess amount should be included in the salary costs.

Inventory is greater than funds actually disbursed: example

The amount for the reserve for expenses for the payment of vacation pay is 345,840 rubles. During the year, employees were given 250 thousand rubles. Insurance amounted to 77,500 rubles. (250 thousand x 31%). By the end of the year, during the inventory, it was revealed that the amount of the reserve is more than the actually issued vacation pay (together with insurance) by 18,340 rubles. The excess is subject to non-operating income.

Unused days

They need to be identifiedonly as of the last day of the calendar year. The reserve of future expenses for paying vacations during the tax period is not specified. In the course of reconciliation, the question often arises in practice of how unused days should be counted. There are two options. The first one should take into account the expected number of days per year. It is compared with the number actually taken. According to the second option, you need to take into account all the days that were not used on December 31, including the days for previous years. The Ministry of Finance tends to use the first option. In arbitration practice, there are cases of using the second approach.

Balance

In tax accounting, the preparation of a reserve for vacation expenses acts as a taxpayer's right, and in accounting it is a duty. However, it should be noted that there is no direct indication of this in the regulatory documents. However, analyzing PBU 8/2010, the payment of annual leave to employees is considered the estimated obligation of the organization. It is recognized as such when a number of conditions fixed in clause 5 of the said PBU are fulfilled. In accordance with paragraph 16 of the same document, the amount of the estimated liability is established by the enterprise in accordance with the available facts of the household. activities, experience in applying similar obligations. If necessary, the opinion of experts is also taken into account. Since the Law "On Accounting" does not formulate clear rules for the compilation of the stock, for many organizations the best solution would be to use the procedure that is used for tax purposes. Thus, it would be possible to bring the two balance sheets closer together and eliminate the need to follow RAS 18/02.

In this regard, it is quite logical to ask taxpayers whether they have the right to calculate vacation pay according to the rules of the Tax Code. Representatives of the Ministry of Finance, in response to this, limited themselves to references to the norms listed above. In particular, it was explained that estimated liabilities are reflected in accounting in accordance with the rules of PBU 8/2010, and in tax reporting - Art. 324.1 NK. In accordance with the provisions of the specified PBU in paragraph 16, the enterprise must document the validity of the amount of the estimated liability. When this condition is fulfilled, it can be assumed that the reserve for future expenses for vacation payments, if necessary, can be drawn up in the balance sheet according to the rules provided for in Art. 324.1 NK. Hereinafter, contributions to compulsory pension, social (in case of temporary disability due to motherhood, in case of accidents and occupational disease), medical insurance are implied.

Controversial moment: case study

The taxpayer appealed against the decision of the tax service, which concluded that the reflection of the costs of forming the vacation reserve was unreasonable. In this regard, an additional income tax was charged in the amount of about 1.7 million rubles. The Tax Service considered that the adjustment of the reserve by the payer for the future payment of vacations to employees, based on the number of days of the unused period for all untaken vacations of employees from the beginningoperation of the company, was made unlawfully. The judges, in turn, analyzed the provision in Art. 342.1, paragraph 4. In particular, they pointed out that from the content of the above norm it does not follow an unambiguous conclusion that we are talking about exactly those holidays that are subject to provision for the current reporting period. According to Art. 3 of the Tax Code, appearing fatal ambiguities, contradictions and doubts of legislative acts on fees and taxes should be interpreted in favor of the taxpayer. According to Art. 122-124 of the Labor Code, the employer is obliged to provide employees with annual paid holidays. At the same time, the law provides for the possibility of carrying out the transfer of this period. In addition, the rules prohibit not providing paid annual leave for 2 consecutive years. It follows from this that under the unused periods, according to Art. 324.1 of the Tax Code, it is necessary to understand unprovided days both in the current and in the past periods.

Reserve Planning Program

Let's consider how to make a reserve for vacation pay ("1C: ZUP"). The possibilities available in the program allow you to evenly include costs in production costs or turnover of the reporting period. This, in turn, contributes to competent planning and distribution of finances. Tax and accounting entries are made automatically by the document "Reflection of salary in regulated accounting".

Setting up stocking is done as follows:

1. Going intothe "Tools" menu, you should open the options.
2. Provisions tab.
3. Check the corresponding box for the formation of a reserve in tax accounting.
4. In the reference book "Reserves and Estimated Liabilities" a new element should be made. Reflects the reserve for vacation pay (account 96).
5. In the form of an element, a list is filled in according to the basic parameters. Here are the deductions of the employees of the enterprise that are used in calculating the amounts for the reserve fund.
6. Values are set for the year for each company as a percentage of the base parameters.

TC Nuances

The vacation schedule is usually drawn up in the winter. According to the norms, the employee must be notified of the upcoming vacation 2 weeks before it starts. This obligation is prescribed by article 123, part 3 of the Labor Code. The notice must be in writing. After familiarization, the employee must certify it with his signature. As a rule, it is enough to issue an appropriate order by the head. Actually, it will act as a notification. In accordance with the general procedure, the issuance of vacation pay is made three calendar days before the start of the holiday. In case of delay, an administrative pen alty (fine) may be imposed on the enterprise. In case of repeated violation of the Labor Code, the employer may be disqualified for a period of 1 to 3 years.

In the event of going on vacation with subsequent dismissal, the employee is also paid vacation pay for three days, and the full calculation is carried outon the last business day. The employee has the right to divide the period due to him into several parts. The law does not set limits on their number. However, there is a certain condition. At least one part of the vacation must be at least 14 calendar days. The remaining period can be split by the employee at his discretion.

However, one important nuance should be mentioned here. An employee may be denied rest if, in accordance with the schedule, this period is scheduled for another time. For example, an employee must go on vacation twice a year - one and three weeks. The employee asks for a rest for three days with the preservation of his salary. In this case, the leader may refuse him. This is due to the fact that the vacation schedule is mandatory for both the employee and the employer. This prescription is fixed in Art. 123, part 2 of the Labor Code. In the event that an employee's vacation could adversely affect the productivity of the enterprise, this period can be postponed. However, this must be the consent of the employee himself. At the same time, the law prohibits the non-provision of vacation for 2 consecutive years. When determining this period, work years, not calendar years, should be taken into account. Thus, the countdown must be carried out from the day of the beginning of his professional activity in the state of the enterprise. Moreover, the law provides for administrative liability for an employer who does not release an employee under the age of 18 or employed in hazardous or hazardous work to rest.