The write-off of estimated vacation liabilities is recorded in a document. Estimated liabilities (reserve) for payment of vacations (Orlova E.). Tax accounting of the reserve for future expenses for the payment of vacations

From the point of view of tax and accounting, the methodology for creating a reserve for vacation pay is different and at present it will hardly be possible to bring it to a common denominator. Therefore, further we will consider in parallel the procedure for creating and writing off reserves in accounting and tax accounting.

Vacation payments reservation method

Accounting

In accounting, in order to evenly include forthcoming expenses in the costs of production or circulation of the reporting period, the organization has the right to create reserves for the forthcoming payment of vacations to employees (clause 72 of the Regulations on accounting and accounting statements in the Russian Federation, approved. by order of the Ministry of Finance dated July 29, 1998, No. 34n, hereinafter referred to as the Regulation on accounting). It should be noted that the procedure for reserving amounts is not spelled out in the Regulations on accounting. Therefore, let us turn to the Accounting Regulations “Contingencies of Economic Activity” PBU 8/01, approved by order of the Ministry of Finance dated November 28, 2001, No. 96n (hereinafter - PBU 8/01). Let's say right away that PBU 8/01 has the right not to apply to small businesses, with the exception of issuers valuable papers (p. 2 PBU 8/01). Nevertheless, we believe that when calculating the reserve, you still need to rely on PBU 8/01, since this is the only regulatory act in accounting that at least somehow describes the procedure for creating a reserve.

So, the organization creates reserves in connection with existing on reporting date obligations, in respect of the amount or due date of which there is uncertainty, with the simultaneous presence of the following conditions (clause 8 of PBU 8/01):

• there is a very high or high probability that future events will reduce the economic benefits of the organization;
• the amount of the liability arising from the contingency can be reasonably estimated.

Based on this, it turns out that the vacation reserve should include not only the amount of salary expenses, but also "salary" taxes (UST, contributions to compulsory pension insurance, premiums for insurance against industrial accidents and occupational diseases).

The creation of a provision, depending on the type of obligation, is charged to expenses for ordinary activities or other expenses (clause 9 of PBU 8/01).

To summarize information on the status and movement of the reserved amounts, account 96 "Reserves for future expenses" is intended (see Table 1).

Tax accounting

In tax accounting, article 324.1 is devoted to the methodology for calculating the cost of creating a reserve for paying holidays. Of the Tax Code... In this case, organizations have the right to tax policy independently determine the procedure for the formation of a reserve for payment of vacations, taking into account the provisions of Article 324.1 of the Tax Code, as well as in accordance with the principle of economic justification of expenses in the form of deductions to this reserve (letter of the Ministry of Finance dated 26.10.2007 No. 03-03-06 / 2/193 ).

First, you need to decide on the method of reservation, the maximum amount of deductions and the monthly percentage of deductions to the reserve. It is for this that a special calculation is made (see Example 1). The estimate reflects the calculation of the amount of monthly deductions to the reserve. In this case, they proceed from the estimated annual amount of expenses for paying for vacations, including the amount of the unified social tax on these expenses. Keep in mind that the estimated annual cost of vacation payments is determined taking into account the cost of additional vacations (letter from the UMNS of Russia in Moscow dated June 17, 2003, No. 26-12 / 32465).

The percentage of deductions to the specified reserve is determined as follows:

Once again, we would like to draw your attention to the fact that the estimated annual amounts of expenses for the payment of vacations and wages are taken into account and the UST from these expenses. According to officials, the amount of the unified social tax should be considered without taking into account the amount of insurance contributions for compulsory pension insurance (letter of the Ministry of Finance dated July 18, 2007 No. 03-03-06 / 1/500). They explain this by the fact that contributions to the Pension Fund do not correspond to the concept of tax established by paragraph 1 of Article 8 of the Tax Code.

The expenses for the formation of the reserve for the payment of vacations are charged to the accounts for the accounting of expenses for the remuneration of labor of the corresponding categories of workers.

Example 2

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Let's compare what happens in accounting and tax accounting when the amounts are deducted to the reserve fund with the same initial data.

Suppose that the rate of contributions for a mandatory social insurance from industrial accidents and occupational diseases corresponds to the 1st class of occupational risk - 0.2 percent.

Taxes for tax accounting purposes - UST (12%).

Taxes for accounting purposes - UST (12%), the amount of insurance premiums for compulsory pension insurance (14%) and premiums for insurance against industrial accidents and occupational diseases (0.2%).

We will also use the Estimated Vacation and Payroll Expenses for tax purposes to calculate the cap and monthly percentage of provision for 2008 (see Example 1).

As you can see, the amount of deductions to the reserve for tax purposes (444,817.86 rubles) and accounting (501,214.41 rubles) with the same initial data does not match.

Annual inventory of the reserve

Accounting

At the end of each year, it is necessary to make an inventory of the reserve, which allows you to check the correctness of the calculation and the validity of the reserved amounts (clause 10 of PBU 8/01).

According to the results of the inventory, the amount of the reserve can be:

• increased - the amount of the reserve is specified at the expense of those expenses at the expense of which the reserve was created;
• decreased - the amount of the reserve is being clarified with the attribution of the amount of the adjustment to other income of the organization;
• remain unchanged;
• written off entirely to other income of the organization.

According to paragraph 11 of PBU 8/01, in case of insufficient reserved amounts, expenses not covered by the reserve are reflected in the accounting of the organization in the usual manner. In case of excess of the reserved amounts, the unused amount of the reserve is recognized as other income of the organization (see Table 2).

Tax accounting

In tax accounting at the end of the year, an inventory of the reserve for vacation payments is also carried out. IN in this case underutilized as of the last date of the current tax period, the amount of the reserve is to be included in tax base the current tax period. In turn, if the funds of the actually accrued reserve are insufficient, the taxpayer is obliged, as of December 31 of the year in which the reserve was accrued, to include in the expenses the amount of actual expenses for paying for vacations (including UST), for which the said reserve was not previously created.

Example 3

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Calculation of the amount of underutilized reserve (its insufficiency):

According to the results of the inventory of the reserve in accounting, the amount of 19,130.41 rubles. was recognized as other income, and in the tax accounting 16,977.86 rubles. were included in non-operating income.

The need to return to the topic of forming reserves for the upcoming payment of vacations is associated with significant changes introduced since January 1, 2011 in the procedure for forming reserves for future expenses.

Firstly, by the Order of the Ministry of Finance of Russia dated 12.24.2010 N 186n from the Regulations on accounting and financial reporting in the Russian Federation, approved. By order of the Ministry of Finance of Russia dated July 29, 1998 N 34n, clause 72 was excluded, which contained an open list of forthcoming expenses, which gave organizations the right to create reserves for possible expenses in the future. The exclusion of this clause means that organizations can no longer, at their own discretion, create reserves for future expenses, and indeed concept of reserve for upcoming vacations since 2011 actually does not exist.
Secondly, starting from the reporting for 2011, organizations must apply the new PBU 8/2010 "Estimated Liabilities, contingent liabilities and contingent assets "approved by Order of the Ministry of Finance of Russia dated 13.12.2010 N 167n. The emergence of PBU 8/2010 led to the emergence of duties entities to account for events that give rise to any provision.

Reflection in accounting policies

Since in connection with these changes, the organizations have only one choice - to create a reserve for the upcoming payment of vacations, such an element should not exist starting from 2011. But the procedure for forming a reserve in accounting policy must be disclosed.
Currently, there is no single approved or generally accepted methodology for calculating the amount of vacation pay to be paid to an employee. Sources today offer various methods for calculating the amount of the reserve for upcoming vacations. In the accounting policy, the organization is obliged to set out in detail the used and approved methodology for calculating the amount of the reserve for future expenses for paying vacation pay.
Compliance with the new PBU 8/2010 "Estimated Liabilities, Contingent Liabilities and Contingent Assets" is mandatory for most organizations. Only small businesses that are not issuers of publicly placed securities can not apply this standard.
For other organizations, the application or non-application of RAS 8/2010 is not an element of accounting policy. Simply put, an entry in the accounting policy on the non-application of RAS 8/2010 will not be valid and will not be the basis for non-application of the accounting rules established by the new standard.
The procedure for changing the accounting policy is governed by the Accounting Policy "Accounting Policy of the Organization", which allows changes to the accounting policy of the organization in case of changes in the legislation of the Russian Federation and (or) regulatory legal acts on accounting, as well as in the case of the development of new accounting methods ( Clause 10 PBU 1/2008).

Why a provision?

Since 2011, instead of the canceled PBU 8/01 "Contingencies of economic activity", it is necessary to apply the new standard PBU 8/2010 "Estimated liabilities, contingent liabilities and contingent assets", approved. By order of the Ministry of Finance of Russia dated 13.12.2010 N 167n.

Note! The document must not be misleading, as in this case there was a complete change of content, not an editorial change. It should be understood that PBU 8/2010 is a translation of a similar IAS 37 "Provisions, Contingent Liabilities and Contingent Assets".

For the correct application of PBU 8/2010 to accounting for the costs of the forthcoming vacation pay, employees need to reconsider their attitude to vacation pay expenses.
To understand why vacation pay should be treated like, remember that employee benefits holiday amounts is the responsibility of the organization in accordance with the Labor Code of the Russian Federation (Chapter 19 of the Labor Code of the Russian Federation). By paying vacation pay to the employee, the debt that the organization has to the employee is simply paid off at the moment of obtaining the right to leave, and not when the employee wrote a vacation application.
An employee who has worked in the organization for 1 month in the amount of 2.33 vacation days has the right to vacation. An event is the fact that an organization consumes a labor resource for a certain time. The obligation of the organization comes in accordance with the labor legislation, and it is impossible to avoid it, respectively, the obligation that has arisen falls under the estimated obligation - an obligation with an uncertain amount and (or) due date.
The specialists of the Ministry of Finance of Russia also believe that the obligations of the organization in connection with the emergence of the right to paid leave for employees, in accordance with the legislation of the Russian Federation, are estimated obligations (see Letter of the Ministry of Finance of Russia dated June 14, 2011 N 07-02-06 / 107).

General accounting procedure

Until 2011, organizations had the right (but not the obligation), in order to evenly include future expenses in the costs of production or circulation of the reporting period, to create reserves for the forthcoming payment of vacations to employees (clause 72 of the Regulations on accounting and accounting).
For accounting purposes, as a rule, the method of forming a reserve based on the principle of uniformity was used as the main one: monthly, 1/12 limit value reserve.
The limit for the provision for accounting purposes was the estimated annual cost of vacation payments, taking into account the accruals in the form of insurance premiums provided for by Federal Law No. 212-FZ of 24.07.2009.
The estimated amount of vacation expenses was fairly nominal.
At present, the Chart of Accounts has remained the same, and account 96 "Reserves for future expenses and payments" can continue to be used to account for estimated liabilities for the forthcoming payment of vacations. In fact, these are reserves for those expenses that the organization cannot avoid due to obligations to others. The fact is that the name of the account remains the same, but its use has a fundamentally new approach in accounting, focused on increasing the reliability of the balance sheet items.
With the introduction of PBU 8/2010 in balance sheet all existing obligations should be reflected, even if some of them are not determined by the exact amount or time of performance. In fact, there is a rejection of reserves for future expenses in their old understanding as "means of normalization" of the financial result of a particular reporting period (cancellation of clause 72 of the Regulation on accounting and reporting). Simply put, in accounting, the reliability of balance sheet items will now prevail over the formation of the financial result of the current period.
To this we can add that account 96 "Reserves for future expenses" is planned to be reoriented to accounting for estimated liabilities (the project to change the Chart of Accounts has already been posted on the website of the Ministry of Finance of Russia).
Traditionally, vacation provisions have been recognized in accounting during the vacation pay period. Following changes in legislation, a vacation provision as a provision should be recognized in the period when the employee is granted vacation.
This is due to the fact that the provision and payment of annual paid leave is not a right, but an obligation of the employer (Chapter 19 of the Labor Code of the Russian Federation), and the employee, performing his labor functions, earns this right for himself during the year. Accordingly, the organization gradually accumulates obligations to the employee, from which it cannot evade. PBU 8/2010 requires accounting for such estimated liabilities.
Since there is uncertainty about the timing and amount of payments in the liability that has arisen, the cost of the forthcoming vacation payment in each reporting period (monthly or quarterly) should be recognized as a provision with the formation of an appropriate allowance.
At the same time, the organization, when paying vacation workers, has obligations to pay insurance premiums, for which it is necessary to increase the amount of the accrued reserve.
In accounting, the amount of reserves, including insurance premiums, is recognized on the debit of accounts for accounting for production costs (20, 23, 25, 26) and credit of account 96.
The actually accrued amounts of vacation pay and benefits payable, as well as the corresponding insurance premiums are transferred from the debit of account 96 "Reserves for future expenses and payments" to the credit of accounts 70 "Payments with personnel for wages" and 69 "Payments for social insurance and security".
When such estimated liabilities are extinguished, the unused amounts are credited to the next liabilities of the same kind immediately upon their recognition (paragraph 22 of PBU 8/2010).

Example. A provision in the amount of 28,113 rubles was accrued under the obligations for vacation to employee Ivanov. Upon dismissal, Ivanov was awarded compensation for unused vacation in the amount of 17,222 rubles. The "surplus" estimated liability for vacation pay written off upon Ivanov's dismissal was 10,891 rubles. (28 113 - 17 222). This amount can be added to the existing obligation to the employee Petrov only if, at the same time, his estimated liability is revalued upward, for example, by 15,161 rubles.
The following entries will be made in accounting:
D-t 20, 25, 26 K-t 96 (vacation) Ivanov - 28,113 rubles. - the amount of the reserve for Ivanov's vacation pay, previously formed in several stages;
D-t 96 (vacation) Ivanov K-t 70, 69 - 17,222 rubles. - accrued compensation for unused vacation to Ivanov;
D-t 96 (vacation) Ivanov K-t 96 (vacation) Petrov - 10 891 rubles. - the excessively accrued amount of the estimated liability of the retired employee was transferred to another employee;
D-t 20, 25, 26 K-t 96 (vacation) Petrov - 4270 rubles. (15 161 - 10 891) - additional accrued vacation liability to Petrov.

If the amount of the estimated liability (the formed reserve) is not enough to fully repay the amount of vacation pay accrued to the employee and the corresponding insurance premiums, then the amounts accrued in excess of the formed reserve are written off to cost accounting accounts.
The mechanism for calculating average earnings for vacation pay and compensations for unused vacation, established by the Regulation on the specifics of the procedure for calculating average wages, approved. Decree of the Government of the Russian Federation of 24.12.2007 N 922, remained the same.

Methods for calculating reserves

There are two methods for determining the amount of the estimated liability for payments to employees: the liability method and the provisioning method.
If the organization decides to apply the commitment method, a provision for future vacations will be created for each employee, starting from the beginning of his personal accounting period each month, calculating the average monthly wage taken into account when calculating vacation pay, and taking into account the "earned" number of vacation days. If, according to labor law or an internal local act, additional leave is prescribed, it is included in the calculation. When assessing the amount of the formed reserve, it is necessary to take into account the amount of insurance premiums attributable to the amount of vacation pay.

Example. The employee starts work, and as he fulfills his job duties, accounting gradually recognizes a provision that has not yet been paid by the employer. The obligation as a result of the consumption of labor resources is credited to the accounts production costs (D-t 20, 25, 26 ... K-t 96) - in this way a reserve for future expenses is formed.
The amount of provision can be estimated in two ways:
- monthly for each employee, taking into account his average earnings at the end of the month;
- by calculation method, based on the planned annual payroll of the employee. An organization can provide in its accounting policy for an integrated (aggregated) method of calculation - by groups of employees, by divisions, etc.
Thus, an estimated liability is formed in accounting, since the exact amount of vacation pay for the previously worked time will be determined only at the time of real settlement at the employee's request for vacation. At the end of the year, this estimated obligation is subject to mandatory clarification in case of additional information (change in the level of wages, etc.). If, as a result, information about the insufficiency of the reserve is received, then the amount is increased in the same manner.
In the event of an excess of the provision, the amount is reversed to other expenses or "transferred" to another similar liability incurred in relation to another employee.
When filling out an application for a vacation, the final calculation of the vacation amount is made and its accrual from the created reserve (D-t 96 K-t 70, 69). Please note that while the employee is in the state, account 96 for him in terms of the estimated liability is not closed.

If an employee asks for leave in excess of the days earned for future work (and after the first year of work, such cases are not uncommon), these amounts will no longer be considered an estimated liability. If the employer lets the employee go on such leave and pays him vacation pay, this is already an advance.
Such amounts will be taken into account not as settlements for already arising obligations to pay for the vacation, but as a simple debt of the employee - he must either work this time, or return the money (D-t 76 K-t 70, 69).
Accordingly, the vacation provided in advance, without payment of vacation pay, is not formed in the accounting.
The advantage of this calculation method is one - it makes it possible to obtain the most accurate estimate of the amount of the estimated liability.
But today there are two shortcomings - the high complexity of calculations and its difference with tax accounting. Estimated liabilities to the employee are formed on an accrual basis and are adjusted every month. In tax accounting, the estimated amount of expenses is determined as a whole for the year and is subject to inventory only at the end of the tax period.
This method is rather laborious, and this problem can be solved only with the appropriate revision of the software.
Since this will take some time and require investment of funds, you can use a simplified method, which is also provided for in clause 6 of PBU 1/2008 "Accounting policy of the organization", which states that the calculations can be simplified (requirement of rationality) by slightly reducing them accuracy, but the calculation should be as realistic as possible.
It is also possible to reduce the complexity of the calculation by this method by enlarging the calculation unit, i.e. calculate not for each employee, but for divisions or groups of employees.
The calculation of the amount of the estimated liability for settlements with employees using the provisioning method is familiar. The calculation is based on the annual amount of expected compensation to employees with the transfer of amounts to the next year based on the results of the inventory, we will not dwell on it in detail.
The reservation method can be organized in the following options (the decision should be reflected in the accounting policy of the organization):
1. For each employee:


2. For the organization as a whole:
- by evenly distributing the annual estimated amount for vacation payments over the year;
- by determining the coefficient and applying it to the actually accrued amount of wages for reporting period.

Carry-over amounts of accrued vacation pay

How to take into account the carry-over amounts of accrued vacation payments recorded as of the end of the year? Until 2011, practically every organization had the carryover amounts of accrued and paid vacation pay.
By and large, these amounts have nothing to do with reserves for future expenses, so the balances of these amounts may raise questions. New order accounting for vacation amounts when applying any accounting method requires knowing the number of days of vacation earned, because this is the only way to separate advances for premature vacation that require further monitoring.
If the organization plans to apply the "commitment method", then it is necessary to recalculate the input data - to determine for each employee the number of days of vacation earned by the end of the reporting year.
As a result, you can get the total exact amount of the estimated liability (and, accordingly, the reserve): D-t 84 K-t 96.
When applying the reservation method, knowing the number of earned and unused vacation days at the end of the reporting year, you can multiply this amount by the average amount of vacation pay (for example, take last year's data - the amount of vacation pay divided by the average number of employees).
As a result, you can get a reasonable amount of the reserve.
Each organization, when recording such balances in the reporting, needs to understand the materiality of such amounts on the balances.
If the amount is significant, you will have to adjust the opening balance with retrospective reflection of the results in the accounting (clause 9 of PBU 22/2010), for example: D-t 84 K-t 96 - 5 million rubles.
If the amount is insignificant, then the reason for the appearance of the estimated reserve amount at the end of the year matters:
- if the organization believes that the need to form a reserve is caused by a change in accounting policy, then nothing needs to be done either in accounting or in reporting;
- if the organization believes that this is a mistake, meaning that the amount is insignificant, you can correct it by correspondence with account 91.
And since the cost of the year will not be affected, there is no need to explain the error in the reporting.

Tax accounting of the reserve for future expenses for the payment of vacations

The formation of a reserve for future expenses for vacation payments and a reserve for the payment of annual remuneration for length of service is provided for by Art. 324.1 of the Tax Code of the Russian Federation, no changes have been made to this article over the past two years.
According to paragraph 1 of Art. 324.1 of the Tax Code of the Russian Federation, a taxpayer who has made a decision on equal accounting for tax purposes of forthcoming expenses for paying employee vacations is obliged to reflect in the accounting policy for tax purposes the method of reservation adopted by him, determine the maximum amount of deductions and the monthly percentage of deductions to the specified reserve.
Tax accounting when using the liability method will differ from accounting, since clause 7 of Art. 255 of the Tax Code of the Russian Federation clearly names not any accrual of vacation pay, namely, "the cost of wages retained by employees during the vacation."
In other words, we are talking about the amounts actually calculated in connection with going on vacation, and planned (estimated) values \u200b\u200bare formed in accounting. It turns out that starting from 2011, when using the liability method, vacation pay amounts will form the financial result of activities in accounting before the actually accrued amounts are recognized for taxation. Accordingly, deductible temporary differences will arise.
Differences in tax and accounting can be avoided only if an accounting policy is adopted that provides for the reservation of vacation amounts (Article 324.1 of the Tax Code of the Russian Federation).
Tax legislation provides for the following reservation method: the estimated amount of vacations is divided by the annual amount of wages and a coefficient is displayed that is applied to the actual amount of wages accrued in the reporting period.

Note! In tax accounting, the number of rolling vacation days, taken into account for the rolling vacation reserve for tax purposes, will lawfully increase for organizations.

Since there are no prohibitions for the formation of a reserve in accounting in the same way, there is a real possibility of complete convergence of the two types of accounting.
If the organization nevertheless decides to create a reserve for each employee, it should be borne in mind that this is also allowed by the tax legislation (clause 1 of article 324.1 of the Tax Code of the Russian Federation) - para. 2 can be read in relation to both each employee and the organization as a whole.
When using the reservation method in tax accounting, the option is applied when the calculation will be made by determining the coefficient.
It applies to the actual accrued wages for the reporting period for each employee or for the organization as a whole.

Example. The employee started working in August 2011, respectively, the accounting year for granting leave is the period from August to August. Previously, there was no reserve for such an employee.
And now the changes in the accounting revealed the fact that the employee had already earned about 12 vacation days by the end of the year. Can it be taken into account for taxation?
Article 324.1 of the RF Tax Code refers to the results of the inventory. There are no special rules for conducting an inventory for tax accounting purposes of the RF Tax Code. In such cases, guided by the rules of paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, you can tax accounting apply accounting rules. The carry-over balance of the vacation reserve can be formed for tax purposes based on the results of the inventory carried out for accounting purposes in accordance with Order of the Ministry of Finance of Russia N 49.
Taking into account the new rules for the formation of estimated liabilities, the results of such an inventory will contain 12 days of leave for an employee who was hired in 2011. And if an employee was hired in August 2010 and took only 21 days out of the prescribed 28 in May, then the next year for him will be considered 19 days (12 + 28 - 21).

From the example, it can be seen that the number of rolling vacation days, taken into account for the rolling vacation reserve for tax purposes, is increased for the organization.

Note! Questions often arise as to whether there is a liability for non-compliance with accounting legislation. Tax legislation provides for liability for violation of the organization of accounting rules (clause 1 of article 120 of the Tax Code of the Russian Federation). In addition, an administrative fine in the amount of 2,000 to 3,000 rubles may be imposed on officials. on the basis of Art. 15.11 of the Code of Administrative Offenses of the Russian Federation in case of distortion of any article (line) of the accounting form by at least 10%.

The change in the attitude to the usual concept of the vacation reserve is now timely and relevant, since the Russian Ministry of Finance is currently discussing the draft PBU "Accounting for employee benefits".
A draft of this standard has been published on the official website of the Ministry of Finance (www.minfin.ru); after its approval, the conditions for recognizing estimated liabilities for vacation pay will be specified.

The accounting of vacation pay and the amounts of insurance premiums and contributions for "injuries" accrued from them is made using the reserve for payment of vacations. In accounting, this is one of the estimated reserves formed in accordance with PBU 8/2010 "Estimated Liabilities, Contingent Liabilities and Contingent Assets" (small businesses may not form estimated reserves (paragraph 3 of PBU 8/2010)).

The following options for determining the specific amount of deductions to the estimated reserve for vacation pay are possible:

• based on the actual size of the wage fund for the month;
• for each employee separately;
• by department or by employee category.

For the calculation, you will need data on the number of days of unused vacation for each employee as of the end of the reporting period and the vacation schedule for the coming year.

The amount of liability for vacation pay at the end of the reporting period can be calculated as follows: the number of days of unused vacation of each employee multiplied by his average daily earnings for the 12 months preceding the reporting period.

Average daily wages to be calculated based on all charges taken into account when calculating vacation pay in accordance with the Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

At the same time, the time and the amounts accrued during this time are not taken into account in cases when the employee:

• received benefits for temporary incapacity for work or for pregnancy and childbirth;
• did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee;
• did not participate in the strike, but at the same time did not have the opportunity to do his job;
• used extra paid days off to care for disabled children;
• was on a business trip or vacation or in other cases was released from work with full or partial salary (or without payment).

Social payments and other payments not related to wages are also not taken into account.

The amount of the liability for insurance premiums is determined by multiplying the amount of the liability for vacation pay by the rate of insurance premiums and contributions "for injury".

When calculating insurance premiums, the amount of payments in favor of each individual should not exceed the established limit, upon exceeding which firms that pay premiums at the general rate must calculate additional contributions for compulsory pension insurance. Based on the vacation schedule for the current year, it should be assessed how, by the time the employee is paid vacation pay, insurance premiums will be calculated from his income.

It is possible to accrue an estimated vacation liability at a frequency of your choice - for example, on a quarterly basis. Then the amount of the reserve must be compared with the amount formed at the end of the previous quarter and increased by actually paid vacation and insurance premiums. Increase the estimated vacation liability for the difference received.

It is possible to make such calculations not for each employee, but, for example, by divisions, by the level of salaries, etc. In this case, you will have to take into account the average daily earnings for the division (group), calculated from the general wage fund and the average number of employees in 12 months.

Additional holidays should be included in the amount of the estimated liability.

Reflection in accounting

When you create a reserve, vacation expenses can only be written off against this reserve.

The formed reserve is reflected on account 96 "Reserves for future expenses". The accrual of the amounts of the reserve is made on the debit of the expense accounting accounts, on which the salaries of employees are taken into account:

DEBIT 20 (23, 25, 26, 29, 44 ...) CREDIT 96
- an estimated reserve for vacation payments has been added.

As employees go on vacation, the accountant calculates vacation pay, insurance premiums for OPS, OSS, compulsory medical insurance and contributions for "injuries" from the reserve.

The transactions are reflected on the debit of account 96 in correspondence with accounts 70 and 69:

DEBIT 96 CREDIT 70
- accrued vacation pay at the expense of the reserve;

DEBIT 96 CREDIT 69
- insurance premiums have been accrued for OSS, OPS, OMS and contributions for "injuries" at the expense of the reserve.

In tax accounting, a company may create a reserve for vacation payments (Article 324.1 of the Tax Code of the Russian Federation), or may not. If no vacation reserve is created in tax accounting, then differences and related deferred tax assets will arise. Wiring is drawn up:

DEBIT 09 CREDIT 68
- a deferred tax asset has been generated (in the amount of the estimated liability × 20%).

With the actual accrual of vacation pay, this asset is extinguished:

DEBIT 68 CREDIT 09
- the deferred tax asset has been repaid (in the amount of accrued vacation and insurance premiums × 20%).

EXAMPLE 1. CALCULATION AND USE OF THE RESERVE FOR PAYMENT OF VACATIONS IN ACCOUNTING

In tax accounting, OOO Viasna does not form a reserve for future expenses for vacation pay. Suppose, as of March 31st, an estimated liability for vacation pay in the amount of RUB 50,000 was recognized in the company's accounting records.

Postings made in the accounting:

DEBIT 20 CREDIT 96
- 50,000 rubles. - the amount of the estimated liability is reflected;

DEBIT 09 CREDIT 68
- 10,000 rubles. (RUB 50,000 × 20%) - deferred tax asset is reflected.

In the second quarter, employees received vacation pay (together with insurance premiums) in the amount of 50,000 rubles. and additionally recognized liabilities for the payment of vacations in the amount of 100,000 rubles.

Postings were made in the accounting:

DEBIT 96 CREDIT 70 (69)
- 50,000 rubles. - vacation and insurance premiums have been calculated;

DEBIT 68 CREDIT 09
- 10,000 rubles. (RUB 50,000 × 20%) - a deferred tax asset was written off;

DEBIT 20 CREDIT 96
- 100,000 rubles. - the amount of the estimated liability is reflected;

DEBIT 09 CREDIT 68
- 20,000 rubles. (RUB 100,000 × 20%) - deferred tax asset is reflected.

Provision for vacation pay in tax accounting

If in tax accounting the reserve for forthcoming expenses for vacation pay (Article 324.1 of the Tax Code of the Russian Federation) is not formed, this may lead to the fact that in the month of mass vacations the company's expenses will increase sharply. This can lead to a loss in income tax. Therefore, for the even allocation of expenses in tax accounting, it makes sense to form this reserve.

note

If a company forms a reserve for vacation payments in tax accounting, then actually accrued vacation pay and related insurance premiums are not included in the calculation of the tax base throughout the tax period. That is, the costs include the estimated, not actual costs.

If the company has decided to create this reserve, then in the accounting policy for tax purposes it must approve:

• the maximum amount of deductions;
• way of reservation;
• monthly percentage of deductions.

Maximum amount of deductions

The ceiling amount of deductions to the reserve is the amount of the reserve that the organization plans to form in reporting year... It includes:

• the amount of vacation pay calculated in accordance with the Decree of the Government of the Russian Federation of December 24, 2007 No. 922;
• insurance contributions, including contributions for compulsory social insurance in case of temporary disability and in connection with maternity, accrued on vacation pay;
• contributions to compulsory insurance from industrial accidents and occupational diseases, accrued on vacation pay.

Reservation method

The costs of creating this reserve are included in labor costs (clause 2, article 324.1 of the RF Tax Code). They are recognized monthly (clause 4 of article 272 of the Tax Code of the Russian Federation).

Monthly deduction percentage

The percentage of deductions to the reserve is calculated using the formula.

The formula for calculating the percentage of deductions to the reserve

The estimated annual amount of labor costs is determined on the basis of all payments provided for by the labor remuneration system involved in the calculation of average earnings made in favor of employees under labor contracts, and the amount of contributions for all types of compulsory social insurance (excluding vacation pay for the year).

The amount of monthly deductions depends on the amount of actual labor costs incurred for the month. It is calculated using the formula.

The formula for calculating the amount of monthly deductions to the reserve

EXAMPLE 2. RESERVE FOR PAYMENT OF VACATIONS IN TAX ACCOUNTING

LLC "Blues" calculates the reserve for vacation payments based on the planned indicators:

Estimated annual cost of vacation payments - 100,000 rubles;

The amount of insurance premiums for OSS, OPS and OMS - 30,000 rubles. (RUB 100,000 × 30%);

The amount of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases - 200 rubles. (RUB 100,000 × 0.2%);

Estimated amount of labor costs - 1,000,000 rubles.

On a monthly basis, the accountant will form a reserve for vacation pay in tax accounting in the amount of 13.02% of the amount of actual labor costs accrued for the month ((100,000 rubles + 30,000 rubles + 200 rubles): 1,000,000 rubles × one hundred%).

Writing off a provision in tax accounting

Amounts of deductions to the reserve for payment of vacations for tax burden firms only affect within the tax period.

On December 31, you need to take an inventory of the reserve and determine (clause 3 of article 324.1 of the Tax Code of the Russian Federation):

• the total amount of the reserve accrued for the year;
• the amount of actual expenses for vacation payments.

Actual expenses may exceed the amount of the reserve, for example, due to the fact that new employees were hired, who were given regular paid holidays. Such an excess must be included in labor costs when calculating income tax.

EXAMPLE 3. RESERVE OVERSCANCES

In the tax accounting records of OOO Zvezda, a reserve for future expenses for vacation payments in the amount of 150,000 rubles was formed for the year. In fact, the company spent 165,000 rubles to pay for the holidays. The difference in the amount of 15,000 rubles. (165,000 - 150,000) must be included in labor costs on December 31st.

The accrued amount of the reserve may exceed the actual costs of paying for vacations, for example, when an employee did not take off all the days of his next paid vacation. The excess of the amount of the reserve over the actual expenses is included in non-operating income.

If the company does not plan to form this reserve in next year, then the amount of excess of the reserve over the actual expenses can be taken into account in income and this is limited.

If the company plans to create a reserve in the future, then the unused part of the reserve formed in the reporting period is transferred to the next year.

Before that, you need to define:

• how many vacation days are not used;
• what is the average daily amount of labor costs for employees who did not take leave;
• what is the total cost of unused vacations. This amount is the amount of the reserve that can be carried over to the next year.

EXAMPLE 4. TRANSFER OF THE RESERVE TO THE NEXT YEAR

As of December 31 of the reporting year, a reserve for future expenses for vacation payments in the amount of 120,000 rubles was created in the tax accounting records of LLC Blik. The amount of actually accrued vacation pay, taking into account insurance premiums, was 100,500 rubles. The balance of the unspent reserve is 19,500 rubles. (120,000 - 100,500). When calculating income tax, this amount must be included in non-operating income.

The inventory showed that one of the employees did not take his vacation. The amount of payment for unused vacation, calculated based on the average daily earnings and the number of unused vacation days, amounted to 19,000 rubles.

The sum of insurance premiums and premiums "for injury" at the aggregate rate amounted to 5738 rubles. (RUB 19,000 × (30% + 0.2%)).

RUB 24,738 (19,000 + 5738) is the amount of the reserve carried over to the next year.

The resulting value is greater than the remainder of the unspent reserve. The difference is 5238 rubles. (24 738 - 19 500) is included in labor costs for the reporting year.

note

Even if the company forms "vacation" reserves in both accounting and tax accounting, due to different rules for the formation of their amounts will not coincide.

Question:

Should a state budgetary institution create a reserve for paying vacations?

In accordance with the Letter of the Ministry of Finance of the Russian Federation of 06/05/2017 No. 02-06-10 / 34914, based on the provisions of Instruction No. 157n, the reflection of obligations for the upcoming vacation payment for actually worked hours, including payments for compulsory social insurance for these payments, on the reserve account for future expenses to pay for vacations, including payments for payment of wages, is the responsibility of the institution. Thus, state (municipal) institutions, regardless of type, must form a reserve for future expenses for paying vacations. Moreover, the formation of the named reserve, including payments for payments for wages (deferred obligations to pay for vacations for actually worked hours), should be made regardless of the source financial security specified payments.

Rationale. By virtue of the requirements of clause 302.1 of Instruction No. 157n, public sector organizations in order to evenly allocate expenses to the financial result of their activities can create a reserve for future expenses. These expenses are subject to reflection on account 0 401 60 000 "Reserves for future expenses". Among others, the institution may create a reserve for the payment of vacations.

In accordance with clause 302.1 of Instruction No. 157n, obligations that are not determined by the amount and (or) time of performance, including obligations for the upcoming payment of vacations for actually worked hours or compensations for unused leave, including upon dismissal, including payments for compulsory social insurance of an employee (employee) of the institution for the specified payments, are subject to reflection on account 0 401 60 000 "Reserves for future expenses".

In this case, the reserve should be used only to cover the costs for which it was originally created.

According to Art. 122 of the Labor Code of the Russian Federation, paid leave should be provided to the employee annually. The right to use leave for the first year of work arises for the employee after six months of his continuous work with the employer. By agreement of the parties, the employee may be granted a paid leave before the expiration of six months.

Thus, after each month of work of the employee of the institution, the employer (institution) has the obligation to provide payments for the corresponding vacation days. The accrual of these obligations is subject to reflection on account 0 401 60 000.

According to Labor Code the employer has the right to grant leave before the employee has worked out the period for which the leave is granted. No accruals are made for such payments on the accounts of the reserve for future expenses for the payment of vacations, including payments for payments for wages.

In Letter No. 02-06-10 / 34914, the Ministry of Finance expressed the opinion that, based on the provisions of Instruction No. 157n, the reflection of obligations for the upcoming payment of vacations for actually worked hours, including payments for compulsory social insurance for these payments, on the account of the reserve for future expenses , including payments for wage payments, is the responsibility of the institution. Thus, state (municipal) institutions (including budgetary, state and autonomous) should form a reserve for forthcoming expenses for paying holidays. Moreover, the formation of the designated reserve, including payments for payments for wages (deferred obligations to pay for vacations for actually worked hours), should be made regardless of the source of financial support for these payments.

The decision on the formation of a reserve for future expenses for vacation payments should be recorded in the accounting policy. In this case, it is not enough to indicate only the account on which the amounts of accumulation (reservation) of forthcoming expenses will be accumulated. Information needs to be disclosed more fully.

Recommendations for calculating the reserve for future expenses for vacation payments are given in the Letter of the Ministry of Finance of the Russian Federation dated 20.05.2015 No. 02-07-07 / 28998 "On the procedure for recording transactions with deferred obligations". In it, the financial department explained: in addition to detailing the reserves themselves, methods for assessing liabilities need to be prescribed in the institution's accounting policy. The procedure and methods of forming the estimated value depend on the type of the created reserve. The procedure for calculating the estimated value for deferred obligations to pay for accumulated vacations (for the created reserve for paying vacations for actually worked hours) is given in Appendix 3 to Letter of the Ministry of Finance of the Russian Federation No. 02-07-07 / 28998.

According to the aforementioned annex, the estimated liability in the form of a reserve for the payment of vacations for actually worked hours can be determined monthly (quarterly, annually) on the last day of the month (quarter, year), based on the data on the number of days of unused vacation for all employees on the specified date provided by the personnel service.

In this case, the reserve is calculated monthly (quarterly, annually) as the amount:

• payment of vacations to employees for the time actually worked on the date of calculation;
• contributions to compulsory pension and health insurance, compulsory social insurance in case of temporary disability, in connection with maternity, from accidents at work and occupational diseases.

The amount of expenses for payment of upcoming vacations can be determined using one of three methods.

Method 1. The average salary is calculated personally for each employee using the following formula:

Vacation reserve \u003d К х ЗП, where:

K - the number of vacation days not used by the employee for the period from the beginning of work to the date of calculation (the end of each month, quarter, year);

Salary - the average daily earnings of an employee, calculated according to the rules for calculating the average earnings for paying holidays on the date of calculating the reserve.

Method 2.The average salary is calculated for the institution as a whole using the formula:

Leave expense reserve \u003d K x ZPsr, where:

K is the total number of vacation days not used by all employees for the period from the beginning of work to the date of calculation (the end of each month, quarter, year);

ЗПср - the average salary for all employees of the institution as a whole.

Method 3. The calculation of the average salary is carried out for certain categories of employees (groups of personnel):

Reserve \u003d K1 x ZPsr1 + K2 x ZPsr2 + K3 x ZPsr3, where:

К1, К2, К3 - the number of all days of unused vacation for each category of employees (personnel group);

ЗПср1, ЗПср2, ЗПср3 - the average salary calculated for each category of employees (personnel group).

The institution can independently choose any of the above methods, based on the number of personnel, the complexity of the procedures, the availability of the necessary software. It should be noted that method 1 (where the calculation of the amount of expenses related to vacation is carried out individually for each employee) is the most labor-intensive, but it is considered ideal, since it allows you to accurately determine the amount of expenses for the expected vacation, and therefore more evenly distribute the costs attributable on the financial result of the institution. To use this technique, it is necessary to establish for each employee:

• number of expected vacation days;
• average daily earnings.

Methods 2 and 3 are simpler and less labor-intensive, and the latter allows you to calculate the cost of paying for vacations for each structural unit of the institution.

As for determining the reserve for the payment of insurance premiums, it is calculated taking into account the methodology for calculating the reserve for the payment of vacations. Therefore, the amount of insurance premiums when forming this reserve can be calculated for each employee individually, on average for the institution or for each category of employees (group of personnel). It is possible to calculate taking into account the limit value of the base for calculating insurance premiums based on information for the previous period and the applied multiplying coefficient.

As a reminder, the Decree of the Government of the Russian Federation of November 15, 2017 No. 1255 provides that in 2018:

• the limit value of the base for calculating insurance premiums paid to the Social Insurance Fund is 815,000 rubles;
• the limiting value of the base for calculating insurance premiums paid to the Pension Fund of the Russian Federation is equal to 1,021,000 rubles.

Insurance premiums to the FFOMS are charged on the entire amount of payments and benefits in favor of individuals excluding the limit value of the base for calculating insurance premiums.

When using method 1, the reserve for payment of insurance premiums will be determined by the formula:

Reserve p. \u003d K x ZP x C,

where C is the rate of insurance premiums (hereinafter).

When using method 2:

Reserve p. \u003d K x ZPsr x C.

When using method 3:

Reserve p. \u003d (K1 x ZPsr1 + K2 x ZPsr2 + K3 x ZPsr3) x C.

In accordance with Instructions No. 65n< расходы учреждения на выплату отпускных отражаются по виду расходов 111 «Фонд оплаты труда учреждений» в увязке с подстатьей 211 «Wage»KOSGU.

Operations for the formation of reserves for the payment of vacations, including payments for wages (deferred obligations to pay for holidays for actually worked hours), provided for in the formation of the accounting policy of the accounting entity, are reflected in the credit of account 0 401 60 000 "Reserves for future expenses" and the debit of the corresponding accounts analytical accounting accounts 0 401 20 200 "Expenses of an economic entity", 0 109 00 000 "Production costs finished products, execution of works, services ".

The accrual of expenses (settlements for obligations), for which a reserve was previously formed, is reflected in the debit of account 0 401 60 000 "Provisions for future expenses" and the credit of the corresponding accounts of analytical accounting of accounts 0 302 11 000 "Settlements for commitments made”, 1 303 00 000“ Settlements on payments to budgets ”.

The acceptance of obligations by the institution in the amount of formed reserves for future expenses is reflected in the debit of account 0 506 90 000 "The right to assume obligations for other regular years (outside the planning period)" and credit of account 0 502 99 000 "Deferred obligations for other regular years (outside planning period) ".

At the same time, the amount of reduction of obligations for the formed reserve (adjustment of the size of the reserve) of forthcoming expenses, the assumption of obligations for expenses at the expense of the formed reserve in the corresponding financial year are reflected in the "red storno" method.

Distortion of reporting.

During the audit, the state financial control body established the fact of non-reflection by the autonomous institution in the information on accounts receivable and accounts payable institutions (f. 0503769) accounts receivable in the amount of 25,000 rubles. At the same time, this debt is reflected in the balance sheet of a state (municipal) institution (f. 0503730). Will this be considered a distortion of financial statements? What is the threat of recognition of this fact with distortion of reporting?

Failure to reflect any information in the information on accounts receivable and payable of the institution (form 0503769) is a distortion of the financial statements. If this fact is established, an official of the institution may be held administratively liable under Art. 15.11 Administrative Code of the Russian Federation.

Rationale. By virtue of Art. 13 of the Accounting Law, accounting (financial) statements must give a reliable idea of \u200b\u200bthe financial position of an economic entity at the reporting date, the financial result of its activities and movement money for the reporting period, necessary for users of these reports to make economic decisions.

The composition of the accounting (financial) statements of public sector organizations is established in accordance with the budget legislation of the Russian Federation (part 4 of article 14 of the Accounting Law).

According to clause 12 of Instruction No. 33n, the following forms are included in the financial statements of an autonomous institution:

• balance sheet of a state (municipal) institution (form 0503730);
• certificate on the institution's consolidated settlements (f. 0503725);
• certificate on the conclusion by the institution of accounting accounts of the reporting financial year (f. 0503710);
• report on the implementation by the institution of the plan of its financial and economic activities (f. 0503737);
• report on the obligations of the institution (form 0503738);
• report on the financial results of the institution's activities (form 0503721);
• cash flow statement of the institution (form 0503723) (introduced from 01.01.2016);
• explanatory note to the balance sheet of the institution (f. 0503760);
• separation (liquidation) balance sheet of a state (municipal) institution (f. 0503830).

In accordance with clause 56 of Instruction No. 33n information on accounts receivable and payable of the institution (f. 0503769) are included in Section. 4 "Analysis of reporting indicators of the institution" explanatory note to the balance sheet of the institution (f. 0503760).

Thus, information on the accounts receivable and payable of the institution (form 0503769) is included in the accounting statements.

By virtue of clause 5 of Instruction No. 33n, the financial statements must include performance indicators for all divisions of an economic entity, including its branches and representative offices, regardless of their location.

Clause 3 of Instruction No. 157n stipulates that the accounting (financial) statements must give a reliable idea of \u200b\u200bthe financial position of an economic entity as of the reporting date, the financial result of its activities and cash flows for the reporting period. The specified paragraph also provides that the accounting shall reflect information that does not contain material errors and distortions, allowing its users to rely on it as truthful. For accounting purposes, information is considered material, the omission or misstatement of which may affect economic solution founders of the institution (users of information), adopted on the basis of accounting data and (or) accounting (financial) statements of the accounting entity.

In view of the above, non-reflection in the information on the receivables and payables of the institution (form 0503769) of any information is a distortion of the financial statements.

If the control body reveals the fact of distortion of reporting, the institution (the guilty person) may be brought to administrative responsibility under Art. 15.11 Administrative Code of the Russian Federation.

The object of the offense under Art. 15.11 of the Code of Administrative Offenses of the Russian Federation is a set of accounting methods that form the accounting policy of organizations, regardless of their organizational and legal forms.

The objective side of the offense is the distortion of accounting data, including those related to the distortion of the amounts of accrued taxes and fees, as well as violation of the storage period for accounting documents.

According to Art. 15.11 of the Code of Administrative Offenses of the Russian Federation gross violation of the requirements for accounting, including accounting (financial) statements, entails the imposition of an administrative fine on officials in the amount of 5,000 to 10,000 rubles. At the same time, a gross violation of the requirements for accounting, including accounting (financial) reporting, means:

• understatement of taxes and fees by at least 10% due to distortion of accounting data;
• distortion of any indicator of the accounting (financial) statements, expressed in monetary terms, by at least 10%;
• registration of a non-existent fact of economic life or an imaginary or feigned accounting object in the accounting registers;
• maintaining accounting accounts outside the applicable accounting registers;
• preparation of accounting (financial) statements not based on data contained in accounting registers;
• the institution does not have primary accounting documents, and (or) accounting registers, and (or) accounting (financial) statements, and (or) audit report on accounting (financial) statements (if the audit of accounting (financial) statements is mandatory) within deadlines storage of such documents.

For repeated gross violation of accounting requirements, an administrative fine of 10,000 to 20,000 rubles is imposed. or a disqualification is applied for a period of one to two years. In this case, the repeated commission of an administrative offense is the commission of an offense during the period when a person is considered to be subjected to administrative punishment for committing a homogeneous administrative offense (clause 2 of part 1 of article 4.3 of the Administrative Code of the Russian Federation). Recall that a person who has been assigned an administrative punishment for committing an administrative offense is recognized as subject to this punishment from the date the decision on the appointment of an administrative punishment comes into force until the expiration of one year from the date of completion of the execution of this decision (Article 4.6 of the Administrative Code of the Russian Federation).

Based on note 2 to art. 15.11 of the Administrative Code of the Russian Federation, officials are exempt from administrative responsibility for administrative offenses provided for by the indicated article:

• when submitting an updated tax return (calculation) and payment on the basis of this tax declaration (calculation) of unpaid amounts of taxes, fees and related penalties in compliance with the conditions set forth in paragraphs 3, 4 and 6 of Art. 81 of the Tax Code of the Russian Federation;
• when correcting an error in the prescribed manner (including the submission of revised financial statements) prior to the approval of the financial statements in the manner prescribed by the legislation of the Russian Federation.

It should be noted that the current legislation governing accounting (budget) accounting, drawing up and submitting accounting (budget) statements does not unambiguously define the term "inaccurate reporting", and also does not establish a list of conditions (distortions) under which reporting qualifies as unreliable.

In the opinion of the Ministry of Finance, expressed in Letter No. 02-06-10 / 57741 dated 09/07/2017, the reliability of the reporting is influenced not by all errors (distortions), but only significant ones, which entailed the withdrawal and (or) distortion of reporting indicators required by external users for making decisions, in particular, decisions on the volume of expected income (financial) receipts, expected payments of funds due to the availability of creditors' claims, the volume of expenses required for the activities of the accounting entity (the volume of its financial support).

For example, errors in the analytical accounting of property objects (machinery, equipment, other fixed assets), which did not entail incorrect calculation of depreciation (corporate property tax), do not form deviations in the amount of assets of the accounting subject and do not affect financial decisions by the reporting user. Accordingly, such a distortion of analytical indicators does not affect the reliability of the reporting.

At the same time, the reflection on the balance sheet accounts of fixed assets of information about the real estate object created by the accounting subject and actually being in his use (content), but not assigned to him on the basis of the right of operational management (state registration of the right of operational management, provided for by the legislation of the Russian Federation, is absent ), does not comply with the current rules of budgetary accounting and creates an incorrect increase in the volume of fixed assets, as well as the expenses of the accounting entity for the payment of property tax of organizations, affecting the volume of financial support of the accounting entity and the financial result of its activities.

Note that the terms used “inaccurate reporting”, “material error (misstatement) affecting the reliability of the reporting”, like any evaluative concept, are filled with content depending on the factual circumstances of the case and taking into account the interpretation of these terms in law enforcement practice. Consequently, during the consideration of the revealed violation, the control body will consider the "materiality" of the violation, expressed in the non-reflection of any information in the information on the receivables and payables of the institution (f. 0503769).

Question:

Is it possible to bring an official of an institution to administrative responsibility for distorting budget reporting if the previously named person has already been brought to disciplinary responsibility for this violation?

Bringing an official to disciplinary responsibility is not an obstacle to bringing the same person to administrative responsibility for the same violation.

Rationale. Based on Art. 192 of the Labor Code of the Russian Federation for the commission of a disciplinary offense by a person, that is, for failure to perform or improper performance by an employee through his fault of the labor duties assigned to him, the employer has the right to apply the following disciplinary sanctions to him:

• comment;
• rebuke;
• dismissal on appropriate grounds.

Within the meaning of this definition, non-fulfillment by an employee without good reason of work duties means a violation of the requirements of the law, obligations under an employment contract, internal labor regulations, job descriptions, regulations, employer's orders, technical rules, etc.

A disciplinary offense is a guilty, unlawful failure to perform or improper performance by an employee of his job duties, including violation of job descriptions, regulations, orders of the employer.

Failure to perform or improper performance of labor duties is found guilty if the employee acted intentionally or through negligence. Failure to perform or improper performance of duties for reasons beyond the control of the employee (for example, lack of necessary materials, disability) cannot be considered as an official misconduct.

The unlawfulness of the actions or inaction of employees means that they do not comply with laws, other regulatory legal acts, including regulations and statutes on discipline, job descriptions.

Only such unlawful actions (inaction) of the employee that are directly related to the performance of his labor duties can be recognized as a disciplinary offense.

The fact that an employee has committed a disciplinary offense must be documented. At the same time, in order to bring an employee to disciplinary responsibility, it is necessary to establish the existence of a disciplinary offense, time, place, circumstances, the employee's guilt in committing it, a causal relationship between the employee's actions and the committed offense.

Administrative responsibility for distorting budget reporting is enshrined in Art. 15.15.6 Administrative Code of the Russian Federation. According to the currently valid version of this article, failure to submit or submission in violation of the deadlines established by budget legislation and other regulatory legal acts regulating budgetary legal relations, budget reporting, or the formation and submission in violation of the established requirements of information (documents) necessary for the preparation and consideration of projects budgets budgetary system RF, the execution of the budgets of the budgetary system of the RF, or the submission of deliberately inaccurate budget reporting or other information necessary for the preparation and consideration of draft budgets of the budgetary system of the RF, the execution of the budgets of the budgetary system of the RF, entails the imposition of an administrative fine on officials in the amount of 10,000 to 30,000 rub.

The object of this offense is social relations arising in the sphere of budgetary legal relations. The objective side of this offense is characterized by the failure to submit or submission in violation of the deadlines established by budget legislation and other regulatory legal acts, such reporting or the submission of deliberately inaccurate budget reporting or other information for these purposes.

The subjects of the offense under consideration are officials. The subjective side of this offense consists both in the presence of intent and in the possible commission of an offense by negligence.

By virtue of Part 1 of Art. 2.1 of the Code of Administrative Offenses of the Russian Federation, an unlawful, guilty act (inaction) of an individual or legal entity for which this code establishes administrative responsibility is recognized as an administrative offense. Legal entities are subject to the named liability for committing the specified violations in the cases provided for by Articles of Section. II of the Administrative Offenses Code of the Russian Federation or the laws of the constituent entities of the Russian Federation on administrative offenses. A legal entity is found guilty of committing such an offense if it is established that it had the opportunity to comply with the rules and regulations, for violation of which the designated code or the laws of the constituent entity of the Russian Federation introduced administrative liability, but it did not take all measures in its control to comply with them.

In turn, an official is subject to administrative responsibility in the event that he commits a violation in connection with non-performance or improper performance of his official duties.

Recall that an official is understood as a person who permanently, temporarily or in accordance with special powers exercising the functions of a representative of authority, that is, endowed with established by law the order of administrative powers in relation to persons who are not in official dependence on him, as well as a person performing organizational and administrative or administrative and economic functions in state bodies, bodies local government, state and municipal organizations, in the Armed Forces, other troops and military formations of the Russian Federation.

Based on clause 24 of the Resolution of the Plenum of the Armed Forces of the Russian Federation of October 24, 2006 No. 18 "On some issues arising from the courts when applying the Special Part of the Code of the Russian Federation on Administrative Offenses", the chief accountant of the institution is responsible for maintaining accounting and timely submission of complete and reliable financial statements ...

At the same time, it must be borne in mind that in the event of disagreements regarding accounting between the head of an economic entity and the chief accountant or another official who is entrusted with accounting, or a person with whom an agreement has been concluded on the provision of accounting services ( part 8 of article 7 of the Law on accounting):

• the data contained in the primary accounting document is accepted (not accepted) by the chief accountant or other official entrusted with accounting, or by a person with whom an agreement on the provision of accounting services has been concluded, for registration and accumulation in accounting registers for written the order of the head of the economic entity, who is solely responsible for the information generated as a result;
• the accounting object is reflected (not reflected) by the chief accountant or other official entrusted with accounting, or by a person with whom an agreement on the provision of accounting services has been concluded, in the accounting (financial) statements on the basis of a written order of the head of an economic entity, who solely responsible for the accuracy of the presentation financial situation economic entity at the reporting date, the financial result of its activities and cash flows for the reporting period.

Note that by virtue of Art. 7 of the Law on Accounting, the organization of accounting and storage of relevant documents is within the competence of the head of the institution. The manager, on the other hand, has the right to transfer accounting and reporting on its basis, according to the rules of the legislation of the Russian Federation, under an agreement (agreement) to another institution, organization (centralized accounting). At the same time, the head of the institution makes decisions within his competence, which is determined by the constituent documents and the contract.

From the provisions of clause 6 of Instruction No. 191n it follows that the accounting (budget) statements are signed by the head and chief accountant of the institution. Forms of accounting (budget) statements containing planned (forecast) and analytical indicators are also signed by the head of the financial and economic service (if available in the structure of the institution) and (or) the person responsible for the formation of analytical information.

The accounting (budget) statements compiled by the centralized accounting department are signed by the head of the institution that transferred the accounting, the head and the accountant-specialist of the centralized accounting department, carrying out accounting.

Submission by the centralized accounting department of the financial statements of the institution in respect of which the centralized accounting conducts accounting, to the users of the accounting statements is carried out in agreement with the head of the said institution.

The agreement on the transfer of budgetary (accounting) accounting to centralized accounting (annex to the agreement) should establish the rules for the interaction of the head of the institution with the accounting department, containing mandatory guarantees for the provision of timely, high-quality, reliable and timely information in accordance with the legislation of the Russian Federation, including on at the request of the head of the institution, the order communication between the head (responsible persons) of the institution and the centralized accounting department, the procedure for the exchange of electronic documents and information, the procedure for drawing up and accepting primary accounting documents for accounting, regulation of the organization of interaction between the centralized accounting department and the head (responsible persons) of the institution on other issues necessary for the adoption of economic and economic decisions by the subject of accounting.

In addition, the agreement should spell out the responsibility of the centralized accounting department for fulfilling the obligations to maintain budgetary (accounting) accounting, document storage, internal control for the correctness of business transactions and (or) for the preparation of primary accounting documents, for the timeliness of the timing of the formation of the budget (accounting) and tax reporting, on the preparation of payment documents and other functions provided for by the delegated powers.

In accordance with Part 1 of Art. 28.1 of the Administrative Code of the Russian Federation, the reasons for initiating an administrative offense case, in particular, are:

• direct detection by officials authorized to draw up protocols on administrative offenses, sufficient data indicating the existence of an event of an administrative offense;
• materials received from law enforcement agencies, as well as from other state bodies, local self-government bodies, from public associations, containing data indicating the existence of an administrative offense event;
• messages and statements of physical and legal entities, messages in the media containing data indicating the presence of an event of an administrative offense.

Based on Part 1 of Art. 28.3 of the Administrative Code of the Russian Federation, protocols of administrative offenses are drawn up by officials of the bodies authorized to consider cases of administrative offenses in accordance with Ch. 23 of the Administrative Code of the Russian Federation, within the competence of the relevant body.

Draw up protocols under Art. 15.15.16 of the Administrative Offenses Code of the Russian Federation, inspectors of the Accounts Chamber of the Russian Federation, authorized officials of the control and accounting bodies of the constituent entities of the Russian Federation, officials Federal Treasury... By virtue of Part 2 of Art. 28.3 of the Administrative Code of the Russian Federation, the list of officials entitled to draw up protocols on administrative offenses is established by the authorized federal executive bodies and authorized executive bodies of the constituent entities of the Russian Federation in accordance with the tasks and functions assigned to these bodies by federal legislation.

Based on Art. 23.1 Administrative Code of the Russian Federation consideration of cases of administrative offenses, the responsibility for which is established by Art. 15.11 of the Administrative Code of the Russian Federation, attributed to the competence of justices of the peace. At the same time, if such an administrative offense was committed by military personnel and citizens called up for military training, the consideration of the case falls within the competence of the garrison military courts. A decision in a case of an administrative offense for gross violation of the rules of accounting and submission of financial statements must be made no later than three months from the date of the administrative offense.

Instructions on the order of application budget classification RF, approved By order of the Ministry of Finance of the Russian Federation dated 01.07.2013 No. 65n.

Federal Law dated 06.12.2011 No. 402-FZ "On Accounting".

Instructions on the procedure for drawing up, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved By order of the Ministry of Finance of the Russian Federation of March 25, 2011 No. 33n.

Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Local Self-Government Bodies, State Management Bodies extrabudgetary funds, state academies of sciences, state (municipal) institutions, approved. By order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n.

Revisions and audits of financial and economic activities of state (municipal) institutions, No. 4, 2018

It is obligatory to form a reserve for payment of vacations in accounting, otherwise fines are threatened. True, the obligation to create a reserve in accounting does not apply to everyone. In tax accounting, a reserve is created at will, but companies can form it on OSNO with an accrual method. How to reflect and calculate the reserve for vacation pay, see examples.

Most accountants do not create a vacation provision in tax accounting. Although it helps to distribute costs evenly. And companies with uniform costs inspire the trust of tax officials. See examples of how to calculate the reserve limit and the amount of deductions in accounting and tax accounting. You can calculate vacation pay according to the current rules in the service

Provision for vacation pay in accounting and tax accounting in 2019

In tax accounting, a vacation reserve is created in order to evenly take into account expenses throughout the year (Article 324.1 of the Tax Code of the Russian Federation). In accounting, a reserve for the payment of vacations is formed for other purposes - to take into account the liabilities that arise for the organization in the course of its work (paragraphs 5, 8 of PBU 8/2010).

Is a vacation reserve required or not in 2019? In accounting, it is mandatory to form a reserve. This requirement is enshrined in PBU 8/2010 "Estimated Liabilities, Contingent Liabilities and Contingent Assets".

Firstly, the reserve is recognized as an estimated liability, since it has all the signs of such (clause 5 of PBU 8/2010, letter of the Ministry of Finance of Russia dated June 14, 2011 No. 07-02-06 / 107).

Secondly, subparagraph "a" of paragraph 2 of PBU 8/2010 says: the norms of this provision apply, in particular, to labor contracts. And paid holidays are due to employees within the framework of labor relations, that is, just on the basis of employment contracts.

All organizations are required to apply PBU 8/2010. The exception is small businesses. They have the right to create a reserve voluntarily.

Provision for vacation pay in accounting in 2019

In accounting, the amount of the reserve for vacation pay should be equal to the total amount of vacation pay for all employees, including taxes and contributions that need to be charged on such payments. We are talking about those vacation days that the employee has already earned ( section III PBU 8/2010). The estimated liability is recognized in accounting as of the reporting date in the amount necessary to settle with creditors or transfer the liability to another person (clause 15 of PBU 8/2010).

However, there is no specific methodology for determining the amount of the vacation reserve. Therefore, determine this methodology yourself and fix it in the organization's accounting policy for accounting purposes (clause 7 of PBU 1/2008).

The best option: to estimate the estimated amount of expenses that the organization will incur in connection with the payment of vacation pay, as often as you draw up financial statements. After all, there is no need to submit interim financial statements to tax inspectorates (subparagraph 5 of clause 1 of article 23 of the Tax Code of the Russian Federation).

But if the founders, shareholders or owners of the organization require, then it must be drawn up (part 4 of article 13 of the Law of December 6, 2011 No. 402-FZ). That is, if the founders need accounting reporting once a quarter - in order to know the amount of profit and distribute dividends, then estimate the estimated amount of expenses for the payment of vacation pay on a quarterly basis.

In the financial statements, the amount of the reserve for vacation pay should be shown in a separate line only if such an amount is significant (clause 24 of PBU 8/2010).When there is an obligation to create a reserve in accounting for the payment of vacations for small businesses \u003e\u003e\u003e

How to calculate the vacation allowance

The procedure for calculating the vacation reserve is not provided for by regulatory documents. You can use the methods recommended by the Ministry of Finance (letter dated 20.05.2015 No. 02-07-07 / 28998). The amount of the reserve is considered as the product of the number of unused vacation days at the reporting date by the average daily earnings, taking into account insurance premiums as of the date of calculating the reserve.

There are two ways to calculate your average daily earnings. The first is to determine the earnings for each employee. The second is for the company as a whole or for groups of personnel. For example, consider separately the average daily earnings for production and management personnel.

Vacation reserve transactions

In accounting, the account of the reserve for the payment of vacations is kept on account 96 "Reserves for future expenses". Accounting for this account must be kept by type of reserves, therefore, to account 96, open the subaccount "Estimated liability for upcoming vacations" (Instructions to the chart of accounts).

Reflect the reservation of amounts on the credit of account 96. Correspondence will be with the account, which reflects the salary of the employees:

DEBIT 20 (23, 25, 26, 29, 44 ...) CREDIT 96 subaccount "Estimated liability for upcoming holidays"

• deductions to the reserve for payment of vacations are taken into account.

If you have a reserve in accounting, write off the cost of vacation pay at the expense of this reserve. That is, do not include the amounts of accrued vacation pay in the current month's costs. Instead, during the calendar year, take into account the deductions to the reserve for the payment of vacations as part of the costs (provisions from PBU 8/2010, Instruction to the chart of accounts).

An example of the reflection in accounting of deductions for the formation of an estimated liability for the payment of vacations

LLC "Manufacturing Firm" Master "" in the accounting policy for accounting purposes provided the following procedure for calculating the estimated liability for the payment of vacations:
1. Estimated liability for vacation payments is determined for the last date of each period - quarter.
2. The principal amount of the estimated liability is calculated as the product of the number of vacation days unused by all employees of the organization at the end of the quarter (according to personnel records) by the average daily earnings for the organization for the last six months.
3. The principal amount of the estimated liability is increased by the amount of insurance premiums. At the same time, contributions to compulsory pension (social, medical) insurance are calculated at generally established rates.
The organization does not have employees who have had unused vacation days in previous years. Therefore, at the end previous year the amount of the estimated liability for vacation payments is zero.
According to the HR department, as of March 31, the number of vacation days earned by all employees of the organization is 51 days, including:
- 25 days of vacation are due to employees of the main production;
- 16 days of vacation - to employees engaged in the process of servicing production;
- 10 days of vacation - for employees of the management apparatus.

Provision for vacation pay in tax accounting in 2019

An organization applying the accrual method (clause 1 of article 324.1 of the Tax Code of the Russian Federation) can create a reserve for paying holidays in tax accounting. In this case, taxable profit can be reduced by the amount of deductions to the reserve already from January. current year... That is, even until the month in which employees actually go on vacation.

Organizations that use the cash method cannot create a reserve in tax accounting. This is due to the fact that cash-based expenses are taken into account only after their actual payment (clause 3 of article 273 of the Tax Code of the Russian Federation). That is, vacation expenses will reduce the income tax base only at the moment they are paid to the employee.

How to calculate the reserve

Form all reserves for upcoming payments to employees according to a single scheme (clause 6 of article 324.1 of the Tax Code of the Russian Federation). To calculate the monthly deductions to the reserve, make a special calculation (estimate). Indicate in it:

• the estimated annual amount of labor costs and benefits, including insurance premiums;
• percentage of monthly deductions to reserves.

How to determine the estimated annual salary and benefits for calculating the monthly percentage of contributions to the reserve for future employee benefits?

Calculate the monthly percentage of contributions to the reserve of forthcoming employee payments using the formula:

An example of determining the monthly percentage of contributions to the provision for the payment of vacations
Alpha LLC fixed the creation of a reserve for payment of vacations in the accounting policy for tax purposes for the next year.
In accordance with the staffing table, Alpha will employ 25 people from January 1, including:
- Director with a salary of 40,000 rubles. and a monthly bonus of 25 percent of salary;
- chief accountant with a salary of 20,000 rubles;
- two accountants with salaries of 10,000 rubles each;
- 15 managers with salaries of 10,000 rubles each. and monthly bonuses of 50 percent of salary;
- four sellers with salaries of 8,000 rubles each;
- two loaders with salaries of 8,000 rubles each.
All Alpha employees are entitled to 28 calendar days of paid annual leave. As of January 1, there are no employees in the organization who had unused vacation days in previous years.

Vacation reserve for small businesses

Responsibility for lack of reserve

Those who are obliged, but do not create reserves for vacation pay in accounting, will be punished. They can be charged with both tax and administrative fines.

Tax penalty

Failure to create, use, or revise a provision means that vacation expenses will be incorrectly reflected in accounting and in registers. Tax inspectors will consider this a gross violation of the rules for accounting for income and expenses. For such a violation within one year, the organization will be issued a fine of 10,000 rubles.

If the same is fixed in a period of several years, then the fine will be increased to 30,000 rubles. This is provided for by article 120 of the Tax Code of the Russian Federation. The procedure for creating, using and revising the reserve for the payment of vacations is spelled out in paragraphs 5, 21 and 23 of PBU 8/2010.

Administrative penalty

If, due to the refusal to create a reserve, any of the balance sheet lines is distorted by more than 10 percent, then an administrative fine will have to be paid. This is exactly the threshold value established in the Code of Administrative Offenses of the Russian Federation for recognizing a gross violation of accounting and reporting rules.

If the misrepresentation is found, officials will be fined up to 10,000 rubles. This can be done with the manager or those who are appointed responsible for maintaining accounting, for example, the chief accountant. You can verify this by looking at the Code of Administrative Offenses of the Russian Federation.