How to create a reserve for vacation payment. Formation of a reserve for payment of leave

At the end of each tax period, enterprises prepare an annual income tax return. Under Article 289 (clause 4) of the Tax Code, its provision is made no later than March 28. Calculating the taxable base, it is necessary to take into account a number of points. Among them - mandatory inventory of reserves, which were formed during the year. It is held on December 31. The purpose of this procedure is to identify unused amounts or overruns, as well as to adjust the taxable base. Let's consider further how the allowance for paying for holidays is recorded.

General information

In Art. 324.1, item 1 of the Tax Code contains a provision prescribing to taxpayers who plan to calculate the reserve for the payment of holidays, to reflect in the documentation the method of calculation adopted by them, as well as the limit and the monthly percentage of proceeds 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 estimated costs per year. Estimating is carried out with the inclusion of the amount of insurance premiums paid from costs. The percentage of receipts in the reserve for payment of leave is determined in the form of the ratio of the annual expenditures for them to the estimated annual amount for employees.

Important points

According to Art. 324.1, item 2 of the Tax Code, the accrual of the reserve for the payment of holidays is included in the articles on the expenditures of the respective categories of employees. Guided by the rule, the provisions contained in Art. 318, item 1, the Ministry of Finance concluded that taxpayers have the right to independently determine the type of expenses to which these costs relate. They may be indirect or direct and treat both employees involved in the production process and those who carry out other activities at the enterprise that are not related to the release of products. Its choice, however, the taxpayer is obliged to fix in the documentation. It is also possible to calculate the percentage reserve for vacation pay for each structural unit. At the same time, the item of these expenses is compiled for the enterprise as a whole.

We create a reserve for payment of holidays

Under the provisions of para. 2, item 1, art. 324.1 The following formula can be drawn up:

% = (Leave the plan + Release) / (Reschedule + SWOT) × 100% , in which;

• Release, SWOT - the amount of insurance payments accrued on the relevant amounts.
• Unplanned - the estimated amount (annual) for staff members.
• Leave the plan - the stipulated expenses for payment of holidays.

After determining the percentage it is necessary to multiply each month by the amount of actual expenses for salary (including insurance premium). The result, which will be received, is included in the allowance for the provision for payment for vacations under Art. 255, item 24 of the Tax Code. At the same time, it is necessary to ensure that the accumulated amount does not exceed the limit set in the documentation.

Example

Consider the formation of a reserve for the payment of holidays for an enterprise engaged in the manufacture of non-precious materials of jewelry. In December, it was decided to draw up an estimate of the forthcoming expenditures for 2013. For the purposes of taxation, a corresponding provision was fixed in the records. At the same time, the maximum amount of income and the monthly percentage were determined. The enterprise planned the following expenditures for 2013:

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

For 2013, the insurance rates from the wage fund were:

• 5.1% - in the FFOMC.
• 22% - in the FIU.
• 2.9% in the FSS.

The type of activity carried out by the enterprise belongs to the 9th class of profrisk (code OKVED 36.61). This means that the rate of insurance premiums is 1%. The total tariff is 31% (22 + 5.1 + 2.9 + 1). Next, we will charge the reserve for the holidays:

The amount for the year is as follows:

264 000 р. + 264 000 р. × 31% = 345,840 p.

The documentation shows that the limit of expenses is 345 840. The envisaged annual salary fund, including insurance payments:

3 000 000 р. + 3,000,000 r. × 31% = 3,930,000 rubles.

Percentage of deductions for each month:

345 840 р. / 3 930 000 р. × 100% = 8.8%

In accordance with the received data, estimates are compiled

Use of savings

The reserve for the forthcoming payment for the holidays, according to Art. 255, item 24 of the Tax Code, will be included in the cost of salary. At the same time, the amount of actually assigned payments will not matter. As mentioned above, the corresponding insurance amounts are also included in the provision for vacation pay . This means that these contributions are not related to other costs, such as, for example, insurance, assigned by salary. It should be borne in mind that the reserve is allowed to use only when paying an additional and basic leave.

Compensation for the unused period should immediately be attributed to the cost of salary. This position is fixed in Art. 255, point 8 of the Tax Code. This letter is also indicated by a letter from the Ministry of Finance. Here it is worth noting that the speech, in particular, is conducted on compensation for 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 payment of holidays

Since during the year taxpayers proceed from the anticipated, rather than actual costs of resting employees, by the end of the period there may be a somewhat problematic situation. In particular, the amount actually transferred to employees on account of holidays may exceed the amount of the reserve. In this case, its value, which is attributed to costs, is greater than the actual costs of the organization. In this regard, it is only natural that an inventory of the reserve for vacation payments should be made by the taxpayer. This prescription is established in art. 324.1 Tax Code (item 3, paragraph 1). The results of the conducted procedure must be formalized accordingly. In particular, an act or an accounting certificate (in an arbitrary form) is drawn up. The reflection of the results obtained will depend on whether the enterprise plans to continue to make up a reserve of estimated costs in the next period.

Exclusion of stock from future expenses

According to Art. 324.1, item 3, para. 3, if the enterprise does not have sufficient funds in the actually accrued reserve, which is confirmed by the inventory at the end of the period, the taxpayer must, as of December 31 of the year in which it was compiled, include actual amounts to pay for the holidays. Accordingly, insurance premiums are also added , for which the indicated stock was not previously compiled. If, in planning the next period, the enterprise finds that the provision for payment of leave is not appropriate, the amount of the balance that was detected during the audit as of December 31 is included in the item of non-operating income in the current period.

Inclusion of stock in the plan for next year

If the accounting policy of the company remains unchanged with respect to 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-mentioned article of the Tax Code, the reserve of future expenses is specified, proceeding from:

1. Number of days of unused period by employees.
2. The average daily cost for employees.
3. Compulsory insurance contributions.

If, based on the reconciliation results, the amount of the estimated unused vacation reserve is greater than the actual balance of the reserve by the end of the year, the excess amount should be included in the cost of salary. In other words, if HO> OHP, then the difference equals the cost of labor. If the reconciliation sum is lower, then it should be included in non-operating income.

Lack of funds in the stock: example

The amount of deductions for the reserve for payment of holidays is 345,840 rubles. Throughout 2013, the employees were granted 310 000 r. Insurance premiums were as follows:

310 000 х 31% = 96 100 р.

During the reconciliation at the end of the year it was revealed that the actual amount charged (including contributions) is greater than the reserve amount by 60,260. Thus, funds are insufficient. In this regard, the amount of excess should be included in the cost of salary.

The amount of the stock is more than the actual funds given: example

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

Unused days

They need to be determined only as of the last day of the calendar year. The specification of the reserve of future expenses for payment of holidays during the tax period is not carried out. During reconciliation, in practice, the question often arises as to how to consider unused days. There are two options. The first should take into account the estimated number of days per year. It is compared with the number actually taken. According to the second option, it is necessary to take into account all the days that were not used on December 31, including days from previous years. The Ministry of Finance is inclined to apply the first option. In arbitration practice, there are cases of using the second approach.

Balance

In tax accounting, drawing up a reserve for vacation expenses acts as a taxpayer's right, and in accounting it is a duty. It should be noted, however, that there is no direct indication of this in the regulatory documents. Nevertheless, when analyzing PBU 8/2010, employees consider the payment of annual leave to be a valuation obligation of the organization. It is recognized as such in the performance of a number of conditions, fixed in paragraph 5 of this PBU. In accordance with paragraph 16 of the same document, the amount of the estimated obligation 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 precise rules for stockpiling, for many organizations the best way would be to use the order that is applied for tax purposes. Thus, it would be possible to bring the two balances closer together and eliminate the need to follow PBU 18/02.

In this regard, the question of taxpayers is quite logical about whether they have the right to pay vacation payments according to the rules of the Tax Code. Representatives of the Ministry of Finance in response to this limited themselves to references to the above standards. In particular, it was explained that the estimated liabilities are reflected in accounting under the rules of PBU 8/2010, and in the tax reporting - art. 324.1 Tax Code. In accordance with the provisions of this PBU in paragraph 16, the enterprise needs to document the validity of the amount of the estimated obligation. If this condition is fulfilled, it can be assumed that the reserve of forthcoming expenses for vacation payments, if necessary, can be made in the balance sheet in accordance with the rules provided for in Art. 324.1 Tax Code. Hereinafter, contributions to compulsory pension, social (with temporary disability due to maternity, in case of accidents and occupational diseases), medical insurance are meant hereinafter.

A controversial moment: a case from practice

The taxpayer appealed the decision of the tax service, which concluded that the reflection of costs for the formation of the vacation reserve was carried out unreasonably. In this regard, the profit tax was added to the amount of about 1.7 million rubles. The Tax Service considered that the clarification of the reserve by the payer for the future payment of employee holidays, based on the number of days of unused period for all unpaid leaves of employees from the beginning of the company's functioning, was made inappropriately. Judges, in turn, conducted an analysis of the situation present in Art. 342.1, point 4. In particular, they pointed out that the content of the given norm does not imply an unambiguous conclusion that it is the issue that is being taken specifically for those holidays that are due for this reporting period. According to Art. 3 NC, appearing unavoidable ambiguities, contradictions and doubts of legislative acts on fees and taxes should be interpreted in favor of the taxpayer. According to Art. 122-124 ТК the employer is obliged to provide employees with annual paid holidays. The law provides for the possibility to carry out this period. In addition, the norms are prohibited from providing paid annual leave for 2 consecutive years. It follows that under unused periods, according to Art. 324.1 NC, it is necessary to understand unrepresented days both in the current and in the past periods.

Reserve planning program

Let's consider how to make a reserve for the payment of holidays ("1C: ZUP"). The opportunities available in the program allow evenly to include costs in production costs or turnover of the reporting period. This, in turn, contributes to the proper planning and distribution of finance. Postings of tax and accounting records are compiled automatically by the document "Reflection of wages in regulated accounting".

Setting up the stock is as follows:

1. Go to the "Tools" menu, open the parameters.
2. Estimated obligations tab.
3. Put an appropriate tick on the formation of the reserve in the tax account.
4. In the "Reserves and Appraisal Commitments" handbook, a new element should be made. Reflects the reserve for payment of holidays (account 96).
5. In the form of an element, a list of basic parameters is filled in. 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 a year for each company as a percentage of the base parameters.

Nuances TC

The schedule of holidays, as a rule, is made in the winter. According to the rules, the employee must be notified of the upcoming holiday 2 weeks before the start. This duty is prescribed by Article 123, part 3 of the LC. The notice must be in writing. After acquaintance, the employee must certify it with his signature. As a rule, it is enough to issue a corresponding order by the head. Actually, it will act as a notification. In accordance with the general procedure, the issuance of leave is made for three calendar days before the start of the holiday. In the event of a delay, an administrative penalty may be imposed on the enterprise (fine). In case of repeated violation of the TC norms, the employer may be disqualified for a period of 1 to 3 years.

In the case of retirement with subsequent dismissal, the employee is also paid leave for three days, and the full payment is made on the last working day. The employee has the right to divide the period laid down 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 leave must be not less than 14 calendar days. The remaining period can be broken by the employee at his discretion.

However, we should mention here one important nuance. The employee may be refused rest, if in accordance with the schedule, this period is scheduled for a different 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 while keeping him / her up. In this case, the manager can refuse him. This is due to the fact that the vacation schedule is mandatory for execution by both the employee and the employer. This prescription is fixed in Art. 123, part 2 of the TC. In the event that the employee's leave to rest can adversely affect the productivity of the enterprise, this period can be postponed. However, this must necessarily be the consent of the employee. The law prohibits the non-granting of leave for 2 consecutive years. Defining this period, we must take into account the working years, and not calendar. Thus, the count must be kept from the day of the beginning of his professional activity in the state of the enterprise. Moreover, the law provides for administrative liability for the employer, who will not release an employee who has not reached the age of 18 or who is engaged in harmful or dangerous production, for rest.