There is no need to divide rolling holidays. Rolling holidays: expenses, insurance premiums, personal income tax, postings

Regardless of the taxation system that the organization applies in the month when the employee goes on vacation, accrue the following for the entire amount of vacation pay:

contributions for compulsory pension (social, medical) insurance (part 1 of article 1, part 1 of article 7 of the Law of July 24, 2009 No. 212-FZ);

contributions for insurance against accidents and occupational diseases (Part 1, Article 20 of the Law of July 24, 1998 No. 125-FZ).

At the time of payment (transfer to the employee’s account) of vacation pay, withhold personal income tax (subclause 10, clause 1, article 208, clause 4, article 226 of the Tax Code of the Russian Federation).

Calculate personal income tax on the entire amount of vacation pay, reducing the tax base by deductions due to the employee.

Vacation pay must be paid to the employee three days before he goes on vacation (Article 136 of the Labor Code of the Russian Federation). With rolling leave, a situation arises when the employee is paid income related to the future month. Personal income tax must be withheld upon actual payment of vacation pay (subclause 1, clause 1, article 223, clause 4, article 226 of the Tax Code of the Russian Federation). That is, at the moment when you pay vacation pay to an employee, you need to calculate personal income tax on the entire amount of vacation pay. When calculating personal income tax, reduce the tax base by the amount of tax deductions due to the employee for the month in which he received vacation pay. In this case, the deductions due to the employee must be provided in the general manner for the current month (there is no need to distribute them among deductions attributable to the amount of vacation pay for the current and next months).

This procedure follows from paragraph 3 of Article 210, subparagraph 1 of paragraph 1 of Article 223, paragraph 1 of Article 224 and Articles 218-221 of the Tax Code of the Russian Federation and is explained by letters of the Ministry of Finance of Russia dated June 6, 2012 No. 03-04-08/8-139 ( brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated June 13, 2012 No. ED-4-3/9698), dated May 11, 2012 No. 03-04-06/8-134 and dated November 15, 2011 No. 03- 04-06/8-306. Similar conclusions are confirmed by arbitration practice (see, for example, resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 7, 2012 No. 11709/11, FAS West Siberian District dated September 12, 2013 No. A67-7726/2012, Moscow District dated February 9, 2012 No. A40-5156/11-90-21).

An example of calculating personal income tax from an employee’s vacation pay. Vacation starts in one month and ends in another

Secretary E.I. Ivanova was granted basic paid leave of 14 calendar days from June 25 (from June 25 to July 8 inclusive). Ivanova has one child, and therefore she is provided with a standard deduction in the amount of 1,400 rubles. (the employee’s income, calculated on an accrual basis from the beginning of the year, did not exceed 350,000 rubles at the time of payment of vacation pay).

The accountant calculated the amount of Ivanova’s vacation pay in the amount of 13,500 rubles, including:

6500 rub. - vacation pay for June;
7000 rub. - vacation pay for July.

On June 15, the employee was given an advance payment for the time worked in the first half of the month in the amount of 10,000 rubles. The accountant did not withhold personal income tax from this amount.

When calculating personal income tax on vacation pay, the deduction due to the employee for June was taken into account. The personal income tax amount was 1,573 rubles. ((RUB 13,500 - RUB 1,400) × 13%).

13,500 rub. - 1573 rub. = 11,927 rub.

On June 30, the accountant accrued Ivanova’s salary for June in the amount of 22,500 rubles. (from June 1 to June 24 inclusive). As of this date, the employee’s income, calculated on an accrual basis from the beginning of the year, did not exceed 350,000 rubles. Therefore, she retains the right to the standard deduction. The accountant withheld personal income tax from Ivanova’s total salary - 2925 rubles. (RUB 22,500 × 13%).

Ivanova was paid wages for the time worked in the second part of June on July 5 in the amount of 9,575 rubles. (RUB 22,500 - RUB 2,925 - RUB 10,000).

The procedure for calculating other taxes depends on the tax system that the organization uses.

Income tax

Consider the amounts of vacation pay as part of labor costs (clause 7 of Article 255 of the Tax Code of the Russian Federation).

The write-off of expenses for rolling leave and the insurance premiums accrued from them in tax accounting depends on the method of accounting for income and expenses that the organization uses.

When using the cash method, include vacation pay in expenses at the time of actual payment to the employee (subclause 1, clause 3, article 273 of the Tax Code of the Russian Federation). Contributions to compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases will also reduce tax profit at the time of their payment (subclause 3, clause 3, article 273 of the Tax Code of the Russian Federation).

Situation: How to take vacation pay into account when calculating income tax if vacation days fall in different reporting (tax) periods? The organization uses the accrual method.

Include the amount of vacation pay in expenses in proportion to the vacation days falling on each period.

It is explained like this. Vacation pay refers to labor costs (Clause 7, Article 255 of the Tax Code of the Russian Federation). And such payments are the same salary, only paid in advance. This means that a general principle applies to vacation pay: they are recognized as expenses in the reporting (tax) period to which they relate, regardless of the time of actual payment (clause 1 of Article 272 of the Tax Code of the Russian Federation).

A similar point of view is reflected in letters of the Ministry of Finance of Russia dated June 9, 2014 No. 03-03-RZ/27643, dated January 9, 2014 No. 03-03-06/1/42, dated July 23, 2012 No. 03-03 -06/1/356.

For example, an organization has a reporting period for income tax - the first quarter, half a year and nine months. If vacation falls in September and October, then vacation pay must be distributed. The amount of vacation pay relating to September is included in expenses for nine months. The portion of vacation pay attributable to vacation days falling in October is included in expenses for the year. If the vacation falls entirely within one quarter, then there is no need to distribute vacation pay. An exception is organizations that report income taxes on a monthly basis. They must share the costs of the vacation carried over to the next month in any case.

Advice: There are arguments that allow organizations to take vacation pay into account when calculating income tax at a time in the month of accrual, regardless of whether the vacation falls on one or more reporting (tax) periods. They are as follows.

The entire amount of vacation pay must be paid to the employee no later than three days before the start of the vacation (Part 9 of Article 136 of the Labor Code of the Russian Federation). From which we can conclude that vacation pay is accrued and paid to the employee at a time, regardless of whether his vacation falls on one or more reporting (tax) periods. It turns out that in tax accounting the amount of vacation pay should be taken into account as expenses during the accrual period in full (clause 4 of Article 272 of the Tax Code of the Russian Federation). There is no need to distribute this amount in proportion to vacation days. This point of view is also confirmed by arbitration practice (see, for example, decisions of the Federal Antimonopoly Service of the West Siberian District dated November 7, 2012 No. A27-14271/2011, dated December 1, 2008 No. F04-7507/2008(16957-A46-15 ), dated January 23, 2008 No. F04-222/2008(688-A27-37), Moscow District dated June 24, 2009 No. KA-A40/4219-09, Volga District dated November 14, 2008 No. A55- 4199/2008).

Situation: When calculating income tax, how to take into account contributions to compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases accrued on transferable leave? The organization uses the accrual method.

Contributions for compulsory pension (social, medical) insurance accrued on the amount of vacation pay do not need to be distributed over different months.

They must be accrued in the same month as vacation pay (part 3 of article 15 of the Law of July 24, 2009 No. 212-FZ), and written off as expenses on the date of accrual (subparagraph 1 of paragraph 7 of article 272 of the Tax Code of the Russian Federation , letters of the Ministry of Finance of Russia dated June 9, 2014 No. 03-03-RZ/27643, dated April 13, 2010 No. 03-03-06/1/255).

The procedure for writing off contributions for insurance against accidents and occupational diseases is its own characteristics .

If the vacation is transferable (that is, it begins in one month and ends in another), then in accounting, unlike tax accounting, there is no need to distribute vacation pay (and contributions accrued on them) by month.

For the procedure for recording vacation pay for rolling leave in accounting, see How to reflect the accrual and payment of vacation pay in accounting .

An example of how to take into account expenses for rolling leave. The organization is not a small enterprise and applies a general taxation system. Income and expenses are determined using the accrual method

Alpha LLC pays income tax monthly based on the actual profit received.
A reserve for future expenses for vacations is not created in tax accounting.

including:

for July:

Debit 96 subaccount “Estimated liability for vacation pay” Credit 70

Debit 96 subaccount “Estimated obligation to pay for vacations” Credit 69 subaccount “Settlements with the Pension Fund of the Russian Federation”

Debit 96 subaccount “Estimated obligation to pay for vacations” Credit 69 subaccount “Settlements with the Social Insurance Fund for social insurance contributions”

Debit 96 subaccount “Estimated obligation to pay for vacations” Credit 69 subaccount “Settlements with the Federal Compulsory Medical Insurance Fund”

Debit 96 subaccount “Estimated obligation to pay for vacations” Credit 69 subaccount “Settlements with the Social Insurance Fund for contributions to insurance against accidents and occupational diseases”

Debit 70 Credit 51

The amount of vacation pay for July (RUB 6,775.86) was taken into account when calculating income tax in July.

An example of how to take into account expenses for rolling leave. The organization is a small enterprise and applies a general taxation system. Income and expenses are determined using the accrual method

Alpha LLC pays income tax monthly based on the actual profit received.

The rate for insurance premiums against accidents and occupational diseases is 3 percent. In tax accounting, the accountant takes these contributions into account during the period of their accrual.

The organization does not create a reserve for vacation pay in accounting and taxation.

In June 2016, manager A.S. Kondratiev was given basic paid leave. Duration of vacation - 28 calendar days - from June 16 to July 13, 2016 inclusive.

For the billing period (from June 1, 2015 to May 31, 2016 inclusive), Kondratyev received a salary in the amount of 183,260 rubles. The billing period has been fully worked out.

Kondratiev's average daily earnings were:
RUB 183,260 : 12 months : 29.3 days/month = 521.22 rub./day.

The accountant accrued vacation pay in the amount of:
RUR 521.22/day × 28 days = 14,594.16 rub.,

including:

for June: 521.22 rubles/day. × 15 days = 7818.30 rub.;
for July:RUR 521.22/day × 13 days = 6775.86 rub.

Kondratiev has no rights to deductions for personal income tax. Vacation pay was paid to the employee in June.

In June, Alpha's accountant made the following entries:

Debit 26 Credit 70
- RUB 14,594.16 - vacation pay was accrued to the employee for June-July;

Debit 26 Credit 69 subaccount “Settlements with Pension Fund”
- 3210.72 rub. (RUB 14,594.16 × 22%) - pension contributions accrued;

Debit 26 Credit 69 subaccount “Settlements with the Social Insurance Fund for social insurance contributions”
- 423.23 rub. (RUB 14,594.16 × 2.9%) - social insurance contributions accrued;

Debit 26 Credit 69 subaccount “Settlements with FFOMS”
- 744.30 rub. (RUB 14,594.16 × 5.1%) - contributions for health insurance to the Federal Compulsory Medical Insurance Fund have been accrued;

Debit 26 Credit 69 subaccount “Settlements with the Social Insurance Fund for contributions to insurance against accidents and occupational diseases”
- 437.82 rub. (RUB 14,594.16 × 3%) - contributions for insurance against accidents and occupational diseases are calculated from the amount of vacation pay;

Debit 70 Credit 68 subaccount “Personal Income Tax Payments”
- 1897 rub. (RUB 14,594.16 × 13%) - personal income tax withheld;

Debit 70 Credit 51
- RUB 12,697.16 (RUB 14,594.16 - RUB 1,897) - vacation pay is transferred to the employee’s bank card.

In June, the accountant took into account when taxing profits:

vacation pay for June - 7818.30 rubles;
the entire amount of accrued insurance premiums - 4816.07 rubles. (RUB 3,210.72 + RUB 423.23 + RUB 744.30 + RUB 437.82).

The amount of vacation pay for July (RUB 6,775.86) is taken into account when calculating income tax in July.

simplified tax system

If an organization pays a single tax on the difference between income and expenses, include vacation pay in expenses at the time of payment (subclause 6, clause 1, article 346.16, subclause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation).

Contributions to pension (social, medical) insurance and contributions to insurance against accidents and occupational diseases will reduce the tax base for the single tax also at the time of their payment (subclause 7, clause 1, article 346.16, subclause 3, clause 2, article 346.17 of the Tax Code RF).

If an organization has chosen income as the object of taxation, the amount of vacation pay will not affect the calculation of the single tax. With this object of taxation, no expenses are taken into account, including wage expenses (clause 1 of Article 346.14 of the Tax Code of the Russian Federation).

UTII

If an organization pays UTII, the payment of vacation pay will not affect the calculation of tax in any way. UTII is calculated based on imputed income (clauses 1, 2, Article 346.29 of the Tax Code of the Russian Federation).

However, the amount of UTII can be reduced by the amount of contributions to pension (social, medical) insurance and contributions to insurance against accidents and occupational diseases, which are paid from vacation pay (clause 2 of Article 346.32 of the Tax Code of the Russian Federation). Please observe the following restrictions:total amount of deduction

OSNO and UTII

The amount of vacation pay should be taken into account according to the rules of the taxation regime applicable to the activity in which the employee is engaged.

Vacation pay for an employee who is simultaneously engaged in the activities of an organization subject to UTII and activities on the general taxation system must be distributed (clause 9 of Article 274 and clause 7 of Article 346.26 of the Tax Code of the Russian Federation). This is due to the fact that when calculating income tax, expenses related to the organization’s activities on UTII cannot be taken into account. Vacation pay for employees engaged in only one type of activity of the organization does not need to be distributed.

For more information on how to allocate expenses related to both tax regimes, see How to take into account expenses when combining OSNO with UTII .

Income tax expenses include only part of the vacation pay and contributions related to the organization’s activities under the general taxation system.

Do not take into account the part of contributions for compulsory pension (social, medical) insurance, as well as contributions for insurance against accidents and occupational diseases related to activities subject to UTII when calculating income tax. Reduce the amount of UTII to be transferred to the budget by it. Please observe the following restrictions: total amount of deduction should not exceed 50 percent of the UTII amount. This is stated in paragraph 2 of Article 346.32 of the Tax Code of the Russian Federation.

An example of vacation pay distribution. An employee is simultaneously engaged in different types of activities of the organization. The organization is a small enterprise and applies a general taxation system and pays UTII

LLC "Production Company "Master"" is engaged in production and retail trade. The production activities of the organization fall under the general taxation system (accrual method). Retail trade in the city where Master operates has been transferred to the payment of UTII. The organization pays income tax monthly based on the actual profit received.

The rate for insurance premiums against accidents and occupational diseases is 3 percent. When calculating income tax, the accountant takes these contributions into account during the period of their accrual.

The accounting policy of the organization states that general business expenses are distributed in proportion to income for each month of the reporting (tax) period. The organization does not create a reserve for vacation pay, since it is a small enterprise.

In June 2016, manager A.S. Kondratiev was given basic paid leave. Duration of vacation - 28 calendar days - from June 16 to July 13, 2016 inclusive.

For the billing period (from June 1, 2015 to May 31, 2015 inclusive), Kondratyev received a salary in the amount of 183,260 rubles. The billing period has been fully worked out.

Kondratiev's average daily earnings were:
RUB 183,260 : 12 months : 29.3 days/month = 521.22 rub./day.

Alpha's accountant accrued vacation pay in the amount of:
RUR 521.22/day × 28 days = 14,594.16 rub.,

including:

for June: 521.22 rubles/day. × 15 days = 7818.30 rub.;
for July:RUR 521.22/day × 13 days = 6775.86 rub.

Kondratiev has no rights to deductions for personal income tax. Vacation pay was paid to the employee in June.

When paying vacation pay, personal income tax was withheld in the amount of:
RUB 14,594.16 × 13% = 1897 rub.

In June, Alpha's accountant made the following entries:

Debit 26 subaccount “General business expenses subject to distribution” Credit 70
- RUB 14,594.16 - vacation pay was accrued to the employee for June-July;

Debit 26 subaccount “General business expenses subject to distribution” Credit 69 subaccount “Settlements with the Pension Fund of the Russian Federation”
- 3210.72 rub. (RUB 14,594.16 × 22%) - pension contributions accrued;

Debit 26 subaccount “General business expenses subject to distribution” Credit 69 subaccount “Settlements with the Social Insurance Fund for social insurance contributions”
- 423.23 rub. (RUB 14,594.16 × 2.9%) - social insurance contributions accrued;

Debit 26 subaccount “General business expenses subject to distribution” Credit 69 subaccount “Settlements with the Federal Compulsory Medical Insurance Fund”
- 744.30 rub. (RUB 14,594.16 × 5.1%) - contributions for health insurance to the Federal Compulsory Medical Insurance Fund have been accrued;

Debit 26 subaccount “General business expenses subject to distribution” Credit 69 subaccount “Settlements with the Social Insurance Fund for contributions to insurance against accidents and occupational diseases”
- 437.82 rub. (RUB 14,594.16 × 3%) - contributions for insurance against accidents and occupational diseases are calculated from the amount of vacation pay;

Debit 70 Credit 68 subaccount “Personal Income Tax Payments”
- 1897 rub. (RUB 14,594.16 × 13%) - personal income tax withheld;

Debit 70 Credit 51
- RUB 12,697.16 (RUB 14,594.16 - RUB 1,897) - vacation pay is transferred to the employee’s bank card.

The employee is engaged in both types of activities of the organization. The accountant distributed vacation pay by type of activity as follows.

In June 2016, the total income of the organization amounted to 1,000,000 rubles. (without VAT). Income from the activities of the organization under the general taxation system - 250,000 rubles.

250,000 rub. : 1,000,000 rub. = 0.25.

The amount of vacation pay, which relates to the organization’s activities on the general taxation system, was:
RUB 14,594.16 × 0.25 = 3614.79 rub.

The amount of vacation pay that relates to activities subject to UTII is equal to:
RUB 14,594.16 - 3614.79 rub. = 10,979.37 rub.

The organization's accountant made the following entries:

Debit 26 subaccount “General business expenses for activities on UTII” Credit 26 subaccount “General business expenses subject to distribution”
- 10,979.37 rub. - vacation pay is reflected (in the part related to the organization’s activities on UTII);

- 3614.79 rub. - vacation pay is reflected (in the part related to the organization’s activities on the general taxation system);

Debit 26 subaccount “General business expenses for activities on UTII”
Credit 26 subaccount “General business expenses subject to distribution”
- 3612.05 rub. ((3210.72 rubles + 423.23 rubles + 744.30 rubles + 437.82 rubles) × 0.75) - mandatory insurance contributions are reflected (in the part related to the organization’s activities on UTII);

Debit 26 subaccount “General business expenses for activities on the general system” Credit 26 subaccount “General business expenses subject to distribution”
- 1204.02 rub. ((3210.72 rubles + 423.23 rubles + 744.30 rubles + 437.82 rubles) × 0.25) - mandatory insurance contributions are reflected (in the part related to the activities of the organization on the general taxation system).

In June, the accountant included in income tax expenses:

vacation pay for June (only in that part that relates to activities on the general system) in the amount of 1,779.58 rubles. (RUB 7,818.30 × 0.25);

insurance premiums (in that part that relates to activities on the general system) in the amount of 1204.02 rubles.

In July, the organization’s total income amounted to 1,000,000 rubles. (without VAT). Income from the activities of the organization under the general taxation system - 300,000 rubles.

Share of income from the organization’s activities on the general taxation system:
300,000 rub. : 1,000,000 rub. = 0.3.

In July, the accountant included July vacation pay (only in that part that relates to activities on the general system) in the amount of 2032.76 rubles as income tax expenses. (RUB 6,775.86 × 0.3).

Insurance premiums for June were transferred on July 7, 2016. The accountant reduced UTII, calculated based on the results of the third quarter of 2016, by the amount of mandatory insurance contributions related to the organization's activities on UTII in the amount of 3,612.05 rubles.

Not a single organization can do without paying average earnings, which are retained by the employee for the duration of the annual leave granted to him. Often, vacation days fall not only on different months of the calendar year, but also fall on different reporting (tax) periods established for calculating income tax. Let's consider the procedure for accounting and taxation of paid vacation pay.

Holiday legislation

Each employee has the right to annual paid leave (Article 21 of the Labor Code of the Russian Federation), the duration of which is usually 28 calendar days (Article 115 of the Labor Code of the Russian Federation).

Employees engaged in seasonal work and persons who have entered into employment contracts for a period of up to two months are entitled to paid leave at the rate of two working days for each month of work (Articles 291 and 295 of the Labor Code of the Russian Federation).

Some employees are granted so-called extended leave. The duration of such rest depends on the position, work or age of the employee. For example, military personnel, teaching staff, etc. may apply for extended leave.

Labor legislation also provides for annual additional paid leave (Article 116 of the Labor Code of the Russian Federation), in particular, for workers engaged in work with harmful and (or) dangerous working conditions, having a special nature of work, irregular working hours, etc.

Let us note that by agreement between the employee and the employer, annual paid leave can be divided into parts, and one of them must be at least 14 calendar days (Article 125 of the Labor Code of the Russian Federation).

In some cases, annual leave must be extended or postponed to another period, which is determined by the employer taking into account the wishes of the employee (Article 124 of the Labor Code of the Russian Federation).

for registration and accounting of vacations, forms approved by the State Statistics Committee of Russia dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment” can be used.

Annual paid leave is provided with the preservation of average earnings (Article 114 of the Labor Code of the Russian Federation), the calculation procedure for which is established in Art. 139 Labor Code of the Russian Federation.

Vacation is paid no later than three days before its start (Article 136 of the Labor Code of the Russian Federation). In the event of termination of the employment contract, payment of all amounts due to the employee from the employer, including compensation for unused vacation, is made on the day of the employee’s dismissal (Article 140 of the Labor Code of the Russian Federation).

General procedure for calculating vacation pay

The rules for calculating the average salary for calculating vacation amounts are defined in Art. 139 of the Labor Code of the Russian Federation and the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as Regulation No. 922).

Thus, the average daily earnings for vacation pay and compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and 29.3 (the average monthly number of calendar days). Before April 2, 2014, the indicated number was 29.4.

To calculate the average salary, all types of payments provided for by the remuneration system used by the employer are taken into account, regardless of the sources of these payments (clause 2 of Regulation No. 922), in particular:

wages accrued according to salary (tariff rates), as well as issued in non-monetary form; allowances and various additional payments to salaries (tariff rates) for professional skills, class, length of service, knowledge of a foreign language, combination of professions (positions); payments related to working conditions, including those determined by regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for heavy work, work with harmful and (or) dangerous and other special working conditions, for work at night, payment for overtime work and work on weekends and non-working holidays; bonuses and remunerations provided for by the remuneration system of this employer.

All named payments must relate specifically to the billing period in order to be included in the calculation of average earnings. Thus, if an annual bonus is accrued for indicators of those periods that are not included in the calculation period, this bonus is not taken into account in calculating average earnings. If the bonus based on the results of work for the year is accrued after the payment of vacation pay, the average daily earnings should be recalculated taking into account the bonus and an additional payment should be given to the employee (letter of Rostrud dated May 3, 2007 No. 1253-6-1).

Bonuses for professional holidays, anniversaries and memorable dates and based on work results can be taken into account when calculating vacation pay, if they are provided for by the remuneration system and accrued in the billing period (letter of the Ministry of Finance of Russia dated March 22, 2012 No. 03-03-06 /1/150 , Ministry of Health and Social Development of Russia dated October 13, 2011, No. 22-2/377012-772).

Social payments and payments not related to wages are not taken into account when calculating the average salary. This applies to material assistance, payment of the cost of food, travel, training, utilities, recreation, etc. (clause 3 of Regulation No. 922).

Accounting

Estimated liability and payment of vacation pay

In accounting, obligations for future payment of vacations are estimated (clauses 4, 5 of PBU 8/2010), since:

the organization has an obligation resulting from past events in its economic life, the fulfillment of which the organization cannot avoid; when doubt arises as to the existence of such an obligation, the entity recognizes a provision if, as a result of an analysis of all circumstances and conditions, including the opinions of experts, it is more likely than not that the obligation exists;
a decrease in the economic benefits of the organization necessary to fulfill the estimated liability is likely;
the amount of the provision can be reasonably estimated.

Therefore, most organizations have an obligation to create a reserve for vacation pay.

Organizations using simplified accounting methods, including simplified accounting (financial) statements, have the right not to apply PBU 8/2010 (clause 3 of PBU 8/2010). In these organizations, the amount of vacation pay is reflected in the debit of accounts 20 (23, 25, 26, 29, 44) and the credit of account 70. Moreover, in the case of “rolling” vacations, there is no need to distribute funds depending on the number of days, since the accounting rules include such requirements are not contained (letter of the Ministry of Finance of Russia dated December 21, 2004 No. 03-03-01-04 /1/190).

The estimated liability for future payment of vacations (payment of compensation for unused vacation) is recognized in accounting as of each reporting date (clause 15 of PBU 8/2010). So it could be:

the last day of each month; the last date of each quarter; December 31 of each year, but only for those organizations that submit only annual reports to participants.

The estimated liability is recognized in an amount that reflects the most reliable monetary estimate of the expenses necessary for settlements on it (clause 15 of PBU 8/2010). In this case, the most reliable estimate must be understood as the amount that is necessary directly to fulfill the obligation or to transfer it to another person as of the reporting date. In the situation under consideration, this should be recognized as the amount that the employee has the right to claim from the organization when going on vacation or dismissal as of the reporting date.

Both vacation pay and compensation for unused vacation are paid by the employer within the framework of labor relations, therefore, they are subject to insurance contributions to extra-budgetary funds, including compulsory social insurance against industrial accidents and occupational diseases (Clause 1, Article 7 of the Federal Law dated July 24, 2009, No. 212-FZ, clause 1, Article 20.1 of the Federal Law dated July 24, 1998, No. 125-FZ). Therefore, the estimated liability for future payment of vacations (payment of compensation for unused vacation) must also be increased by the corresponding amount of insurance premiums.

Creating a vacation reserve

The estimated liability for future payment of vacations (payment of compensation for unused vacation) is reflected in account 96 “Reserves for future expenses”, subaccount “Reserve for payment of vacations”. If recognized, the amount of the estimated liability is charged to expenses for ordinary activities (accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General business expenses”, 29 “Servicing production and facilities”, 44 “Expenses” for sale" depending on the nature of employment of the relevant employees).

When an employee is granted vacation or is paid compensation for unused vacation, the previously formed estimated liability is partially written off by entries in the debit of account 96 and the credit of accounts 70 “Settlements with personnel for wages” (in terms of the amount of vacation pay or compensation) and 69 “Calculations for social insurance and security" (in terms of insurance premiums). At the same time, the entire amount of accrued vacation pay is written off from the reserve, including for “rolling” vacation. There is no need to divide vacation into parts corresponding to the number of vacation days in each month, since the estimated liability is repaid directly when paying vacation pay (compensation for unused vacation).

The deduction of personal income tax from the amount of vacation pay or compensation is shown by an entry in the debit of account 70 and the credit of account 68 “Calculations for taxes and fees.”

If the amount of the recognized estimated liability is insufficient, the costs of its repayment are reflected in accounting in the general manner (clause 21 of PBU 8/2010). In other words, if in the reporting period the actual expenses for paying vacation pay are higher than the amount of the recognized estimated liability, the excess amount is reflected in the debit of account 20 (23, 25, 26, 29, 44) in correspondence with the credit of account 70.

Example 1

Based on an application from an employee of the organization, he was granted another paid leave for 14 calendar days (from March 24 to April 6, 2016). The average daily earnings of an employee, calculated for the purpose of paying vacation pay, is 1,500 rubles. The organization pays insurance premiums to extra-budgetary funds at the general rate. The rate of “unfortunate” contributions is 0.2%. As of December 31, 2015, an estimated liability for vacation pay in the amount of RUB 1,500,000 was recognized in the accounting records. The amount of accrued vacation pay does not exceed the recognized estimated liability. Vacation pay was paid in non-cash form on March 20, 2016. The corresponding transactions for payment of vacation pay are reflected in the following entries (see table).

Accounting for the payment of vacation pay, for example 1
Debit	Credit	Amount (rub.)	Contents of operation	Primary document
as of December 31, 2015
44	96 “Reserves for upcoming expenses”, subaccount “Reserve for vacation pay”	1 500 000	Estimated liability for vacation pay recognized
as of March 20, 2016
	70	21,000 (1500×14 days)	Average earnings accrued to the employee (vacation pay)	Calculation note on granting leave to an employee
96, subaccount “Reserve for vacation pay”	69-1-1, 69-1-2, 69–2, 69–3, 69–11	6342 (21,000 x (22 + 2.9 + 5.1 + 0.2%)	Insurance premiums accrued for the amount of vacation pay	Accounting certificate-calculation
70	68 "NDFL"	2730 (21,000×13%)	Personal income tax withheld from the amount of vacation pay	Tax accounting register (tax card)
70	51	18 270	Vacation pay was paid to the employee minus the withheld personal income tax (RUB 21,000 - RUB 2,730)	Bank account statement

Tax accounting

Personal income tax

According to paragraph 1 of Art. 226 of the Tax Code of the Russian Federation, when issuing vacation pay (including for rolling vacations), the organization is obliged to calculate and withhold personal income tax.

Since vacation time is paid in advance, tax is withheld from the entire amount of vacation pay at once, even if the duration of the vacation is several months. In this case, the tax base is reduced by the amount of tax deductions due to the employee for the month in which he goes on vacation.

Despite the fact that in the case of “rolling over” leave, in fact, the employee receives salary in one month and “vacation pay” for two months, standard deductions should be provided only for one of them. In such situations, the tax base is determined taking into account the standard tax deductions due for the month of payment. Standard tax deductions for the next month will be taken into account by the tax agent when calculating the tax base on an accrual basis from the beginning of the year for this month, taking into account the limitation established by paragraphs. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation (280 thousand rubles), as indicated, in particular, in the letter of the Ministry of Finance of Russia dated May 11, 2012 No. 03-04-06 / 8-134.

Thus, deductions due to the employee are provided in the general manner for the current month, i.e. there is no need to distribute deductions between the current and next months.

Example 2

The employee was granted basic paid leave for 14 calendar days from June 25 to July 8, 2016 inclusive. The employee has one child, and therefore he is provided with a standard deduction in the amount of 1,400 rubles. At the time of payment of vacation pay, the employee’s income, calculated on an accrual basis from the beginning of the year, did not exceed 280,000 rubles. A salary advance for hours worked was issued to the employee in the first half of the month (06/15/16) in the amount of 10,000 rubles. Personal income tax was not withheld from her. On June 30, wages were accrued for the time actually worked in June in the amount of 22,500 rubles. (from June 1 to June 24, 2016). Vacation pay amounted to 13,500 rubles, including 7,500 rubles for June and 8,000 rubles for July. When calculating personal income tax on vacation pay, the deduction for June 2016 was taken into account.

The amount of personal income tax on vacation pay was 1,573 rubles. (RUB 13,500 - RUB 1,400) x 13%).

Since the employee’s income, calculated on an accrual basis from the beginning of the year, did not exceed 280,000 rubles, the employee retains the right to receive a standard deduction. However, the deduction for June has already been taken into account when paying vacation pay, therefore, personal income tax in the amount of 2925 rubles must be withheld from the total amount of wages. (RUB 22,500 x 13%).

In this situation, the employee will receive wages for June in the amount of 9,575 rubles. (RUB 22,500 - RUB 2,925 - RUB 10,000).

Transfer of personal income tax from vacation pay in 2015

According to official bodies, vacation pay is not income for an employee in the form of wages (letters from the Ministry of Finance of Russia dated April 10, 2015 No. 03-04-6 / 20406, dated January 26, 2015 No. 03-04-6 / 2187, Federal Tax Service Russia dated 10.24.13 No. BS-4-11 /19079O, dated 06.13.12 No. ED-4-3 /9698@, dated 04.10.09 No. 3-5-04 /407@ and dated 9.01 .08 No. 18-0-09 /0001, Federal Tax Service of Russia for Moscow dated 03.23.10 No. 20-15/3/030267@, dated 02.11.09 No. 20-15/3/011795@ ), since vacation is the time during which he is free from performing work duties (Articles 106 and 107 of the Labor Code of the Russian Federation).

Therefore, the tax authorities consider the date of receipt of income in the form of vacation pay to be the date of their payment to the employee or the date of transfer to a bank card (clause 1, clause 1, Article 223 of the Tax Code of the Russian Federation), and not the last day of the month in which they were accrued, since on they are guided only when paying wages (clause 2 of article 223 of the Tax Code of the Russian Federation).

Depending on the method of payment of vacation pay, the organization transfers the amount of withheld personal income tax to the budget within the following terms (clause 6 of Article 226 of the Tax Code of the Russian Federation):

if from the cash desk using cash withdrawn from a bank account - on the day the money is received at the bank; from cash proceeds received by the organization's cash desk - the next day after the issuance of vacation pay to the employee; When transferring vacation pay from the employer's account to the bank card (bank account) of the employee or to the accounts of third parties on his behalf - on the day of their transfer.

Transfer of personal income tax from vacation pay in 2016

According to the Federal Law of May 2, 2015 No. 113-FZ in paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, changes were made according to which, from January 1, 2016, the tax agent must transfer personal income tax withheld from vacation pay to the budget once a month no later than the last day of the month in which such income was paid.

Insurance premiums

Regardless of whether an organization distributes vacation pay between vacation months in tax accounting, it is obliged to accrue insurance contributions to extra-budgetary funds for their entire amount (Part 1, Article 7 of Federal Law No. 212-FZ of July 24, 2009), including contributions for injuries (Clause 1, Article 20.1 of Federal Law No. 125-FZ of July 24, 1998), since the employer pays vacation pay as part of the labor relationship (Articles 114, 115,116 of the Labor Code of the Russian Federation).

The Moscow tax authorities previously believed that insurance contributions to holiday pay funds should be included in expenses in the period in which these contributions were accrued (letters from the Federal Tax Service of Russia for Moscow dated August 6, 2008 No. 21-11/073877.1@ and UMNS of Russia dated June 30, 2004 No. 26-12/43524). Contributions do not need to be divided between months in proportion to the days of vacation, since expenses in the form of taxes, fees, insurance premiums and other obligatory payments are recognized at a time on the date of their accrual (clauses 1 and 45, clause 1 of Article 264 and clauses 1 clause 7 article 272 of the Tax Code of the Russian Federation).

The letter of the Ministry of Labor of Russia dated June 17, 2015 No. 17-4/B-298 provides a specific example: an employee’s vacation begins on April 1, 2015, in March vacation pay was accrued and paid to him (March 27), calculate insurance premiums from vacation pay ( accrued and paid in March) should be paid in full in March 2015 and included in the reporting for the first quarter of 2015.

Similar explanations are given in the letter of the Ministry of Labor of Russia dated August 12, 2015 No. 17-4/ OOG-1158.

If, for example, an employee’s vacation falls in March and April 2016, then insurance premiums from vacation amounts should be recognized in tax accounting in March 2016. These expenses are fully reflected in the income tax return for the first quarter of 2016.

Contributions accrued towards vacation pay are paid:

in the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund (insurance in case of temporary disability and in connection with maternity) - no later than the 15th day of the month following the month in which vacation pay was accrued; FSS (insurance against accidents at work) - simultaneously with the payment of wages for the month in which vacation pay was accrued.

Example 3

The organization provided the employee with leave from June 24 to July 21, 2016 and paid vacation pay in the amount of 40,000 rubles.

The amount of vacation pay is included in expenses:

in the second quarter - 10,000 rubles. (RUB 40,000/28 days x 7 days); in the third quarter - 30,000 rubles. (RUB 40,000/28 days x 21 days).

Contributions from vacation amounts are taken into account as expenses on the date of their accrual, regardless of the periods during which the vacation falls, i.e. in the second quarter.

Income tax

Regarding the issue of accounting for “carrying over” vacation pay When calculating income tax, there are two options.

The first is that if the vacation period extends over two reporting periods, then the amount of accrued vacation pay is included in expenses in proportion to the vacation days falling on each of the reporting periods.

In the clarifications of the Ministry of Finance of Russia (letters dated 05.12.15 No. 03-03-06 /27129, dated 06.9.14 No. 03-03-R3 /27643, dated 01.9.14 No. 03-03-06 /1 /42) has repeatedly explained that when determining the tax base for income tax, the amount of accrued vacation pay for annual paid leave is included in expenses in proportion to the vacation days falling on each reporting period. They substantiated their position with the following provisions of Chapter 25 of the Tax Code of the Russian Federation.

When determining the taxable base, the taxpayer reduces the income received by the amount of expenses incurred (except for those specified in Article 270 of the Tax Code of the Russian Federation). Expenses are recognized as justified and documented expenses incurred (incurred) by the taxpayer (clause 1 of Article 252 of the Tax Code of the Russian Federation).

Depending on their nature, expenses are divided into those related to production and sales and non-sales (clause 2 of Article 252). Labor costs are classified as the first of those mentioned (clause 2 of Article 253 of the Tax Code of the Russian Federation).

According to Art. 255 of the Tax Code of the Russian Federation, labor costs include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to working hours or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees and provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.

In accordance with paragraph 7 of Art. 255 of the Tax Code of the Russian Federation, labor costs include, in particular, the average earnings retained by the employee during vacation.

If tax accounting uses the accrual method, expenses accepted for profit tax purposes in accordance with clause 1 of Art. 272 of the Tax Code of the Russian Federation are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of payment, and are determined taking into account the provisions of Art. 318-320 Tax Code of the Russian Federation.

Labor costs (clause 4 of Article 272 of the Tax Code of the Russian Federation) are recognized as expenses on a monthly basis based on those accrued in accordance with Art. 255 Tax Code of the Russian Federation amounts.

If the vacation falls on different months, the average earnings are calculated for the calendar days of each month. Therefore, when determining the tax base for income tax, it is recommended that the amount of accrued vacation pay for annual paid leave be included in expenses in proportion to the vacation days falling on each reporting period.

Considering in letter dated April 4, 2006 No. 03-03-04 /1/315 the issue of taking into account vacation pay for annual paid leave from December 29 to January 27 in labor costs, the Russian Ministry of Finance clarified that when determining the tax base for the tax The amount of accrued vacation pay should be recognized in profit:

in December - for vacation days falling in December; in January - for vacation days in January.

Example 4

The employee was granted regular paid leave for 28 calendar days from June 15 to July 12, 2016. The average daily earnings of an employee When accruing vacation pay is 1,500 rubles/day.

According to the explanations of the Russian Ministry of Finance, the average salary for a vacation is 42,000 rubles. (1500 rub./day x 28 days) should be divided in proportion to the vacation days falling in June (16 calendar days) and July (12 calendar days).

The average salary for a vacation in June will be 24,000 rubles. (1500 rub./day x 16 days), in July - 18,000 rub. (1500 RUR/day x 12 days).

The first of them (RUB 24,000) is included in labor costs when calculating income tax for the first half of 2016.

When calculating the taxable base for income tax for nine months, labor costs will take into account the full amount of average earnings retained by the employee (42,000 rubles), i.e., an additional 18,000 rubles will be taken into account in the third quarter.

The second option is that the entire amount of vacation pay for “rolling” vacations should be taken into account in the month of their accrual.

In a letter dated March 6, 2015 No. 7-3-04 /614@, the Federal Tax Service of Russia again analyzed the situation when an employee’s vacation began in December of one year and ended in January of the next. The organization included the entire amount of vacation pay in December expenses, but the tax authorities considered this a violation during the audit. They deducted that part of the vacation pay that relates to January and recalculated the income tax. In this regard, the organization asked for clarification on how to include the January part of vacation pay in labor costs in this case. The Federal Tax Service of Russia explained that the Tax Code of the Russian Federation does not contain rules that would require the recognition of vacation pay in proportion to the days of vacation in each month. Vacation pay is classified as labor costs (clause 7 of Article 255 of the Tax Code of the Russian Federation), so they must be included in monthly expenses in the amount of accrued amounts (clause 4 of Article 272 of the Tax Code of the Russian Federation).

As mentioned earlier, the employer is obliged to pay the employee for vacation no later than three days before it starts, i.e. it is during this period that vacation pay will be accrued. It does not matter how many months or tax periods the vacation falls for, since the organization must accrue and pay vacation pay to the employee immediately for the entire vacation period. Thus, as indicated by the Federal Tax Service of Russia, labor costs that are retained by employees during vacations that span several months are taken into account at a time in the reporting period in which they are generated and paid.

As an additional argument, the Federal Tax Service of Russia referred to arbitration practice, but cited not the most recent court decisions (resolutions of the Federal Antimonopoly Service of the West Siberian District dated November 7, 2012 No. A27-14271 /2011 and dated December 26, 2011 No. A27-6004 /2011, FAS Moscow District dated June 24, 2009 No. A40-48457 / 08-129-168 and dated August 7, 2007 No. A40-13934 / 06-80-77, FAS Ural District dated December 8, 2008 No. A07-6787 / 08), in which the arbitrators indicated that vacation pay should be included in expenses without dividing into parts or periods and reflected in full in the month of accrual (it should be noted that the letter in question was removed from the reference systems).

Example 5

Let's use the conditions of the previous example; In this case, the organization takes into account the entire amount of vacation pay for “rolling” vacations in the month of their accrual. Then the amount of average earnings per vacation (42,000 rubles) will be fully taken into account in labor costs when calculating income tax for the first half of 2016. However, we note that if the organization distributes vacation pay for “rolling over” vacation in proportion to the days of vacation, this will save her from the claims of inspectors. If a decision is made to include the entire amount of vacation pay as part of the expenses of the period in which the vacation began, without dividing it into parts, then the legality of this approach will have to be defended in arbitration court.

Reserve for upcoming vacation expenses

To avoid the need to choose one of the accounting options, it is advisable for the taxpayer to create a reserve in tax accounting for upcoming expenses for paying for vacations, then vacation pay and accrued insurance premiums are not taken into account in expenses (clause 2 of the letter of the Ministry of Finance of Russia dated April 1, 2013, No. 03-03- 06/2/10401).

In this case, the labor costs of each month include the amount of deductions to the reserve, calculated as the product of the accrued amount of labor costs and the monthly percentage of deductions.

To calculate this percentage, it is necessary to draw up an estimate that provides data on:

the estimated annual amount of expenses for vacations, including the amount of insurance premiums accrued from these expenses, for compulsory pension insurance, compulsory medical insurance, compulsory social insurance in case of temporary disability and in connection with maternity, as well as against industrial accidents and occupational diseases ; the estimated annual amount of labor costs with insurance contributions accrued to state extra-budgetary funds for this amount.

The percentage of contributions to the specified reserve is determined as the ratio of the first value to the second (clause 1 of Article 324.1 of the Tax Code of the Russian Federation).

The estimate is drawn up before the start of a new tax period; At the same time, the creation of a reserve for upcoming expenses for vacation pay must be recorded in the accounting policy for tax purposes.

During the year, the reserve takes into account the estimated rather than the actual costs of paying for vacations. In this regard, the Tax Code of the Russian Federation obliges the organization to conduct an inventory of the reserve at the end of the tax period (December 31).

The amount of the reserve for future expenses for paying vacations to employees should be clarified based on:

number of days of unused vacation; the average daily amount of expenses for remuneration of employees (taking into account the established methodology for calculating average earnings); mandatory deductions of insurance premiums.

After this, the difference is determined between the amount of the accrued reserve and the totality of actual expenses for payment of vacations used during the year and the upcoming payment of vacations not used in the current year, as provided for by law.

If this difference is positive, then it must be taken into account as part of non-operating income of the current tax period, but if it is less than zero, the amount not covered by the reserve is included in labor costs for the current year.

When creating the reserve under consideration, the amounts of vacation pay falling on the months of the next reporting (tax) period will be taken into account in the actual costs of paying for used vacations.

Application of PBU 18/02

In accounting, expenses in the form of vacation pay and accrued insurance premiums paid to an employee are taken into account at the time the corresponding estimated liability is recognized; in tax accounting, actual costs incurred are reflected, therefore the provisions of PBU 18/02 should be applied.

Any differences that arise are temporary. Depending on the ratio of amounts recognized, differences can be either deductible or taxable, which obliges the organization to accrue a deferred tax asset or deferred tax liability.

In the case of recognition of estimated liabilities, deductible temporary differences (DTD) and corresponding tax assets (STA) arise (clauses 11, 14 of PBU 18/02).

For profit tax purposes, as expenses are recognized (in the form of amounts accrued to the employee in connection with the provision of paid vacations and insurance contributions), the specified VVR and ONA are reduced (repaid) (clause 17 of PBU 18/02).

Simplified taxation system

Accounting object “income”

When using this accounting option, the amount of vacation pay will not affect the calculation of the single tax (clause 1 of Article 346.14 of the Tax Code of the Russian Federation). However, the tax itself can be reduced by the amount of contributions to pension (social, medical) insurance and contributions to insurance against accidents and occupational diseases paid from vacation pay.

Accrued contributions reduce the amount of advance payment and tax for the period in which contributions were transferred to the budget of the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund (clause 1, clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation), but by no more than 50%.

Accounting object “income minus expenses”

Using this accounting option, the taxpayer has the right to reduce the income received by the amount of labor costs based on paragraphs. 6 clause 1 art. 346.16 Tax Code of the Russian Federation. At the same time, these “simplified” expenses are taken into account in the manner prescribed for corporate income tax in accordance with Art. 255 of the Tax Code of the Russian Federation (clause 2 of article 346.16).

It should be borne in mind that under the simplified tax system, costs are recognized after their actual payment (clause 2 of article 346.17 of the Tax Code of the Russian Federation). Labor costs are taken into account at the time of repayment of the debt by writing off funds from the organization's current account, paying from the cash register, and if there is another method of repaying the debt - at the time of such repayment (clause 1, clause 2, Article 346.17 of the Tax Code of the Russian Federation).

In this regard, expenses for wages retained by employees during the vacation provided for by law are recognized in the reporting (tax) period in which their payment is actually made (letter of the Ministry of Finance of Russia dated June 8, 2011 No. 03-11-06 / 2/90).

Thus, when calculating the tax, expenses are taken into account (clauses 6, 7 clause 1, clause 2 of Article 346.16, clauses 1, 3 clause 2 of Article 346.17 of the Tax Code of the Russian Federation):

the amount of vacation pay minus personal income tax - on the date of payment of this amount to the employee; insurance premiums accrued for vacation pay - on the date of transfer to the budget of the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund.

A single tax on imputed income

When calculating the single tax, insurance premiums accrued on vacation pay reduce the amount of tax for the quarter in which contributions are transferred to the budget of the Pension Fund, Social Insurance Fund or Federal Compulsory Medical Insurance Fund (clause 1, clause 2, Article 346.32 of the Tax Code of the Russian Federation).

The legislative basis for vacations is regulated by the Labor Code of the Russian Federation, namely: Articles 21, 115, 116, 291, 295. It follows from this that annual paid vacations are different. In this article we will talk about rolling holidays and consider the features of their accounting and tax accounting.

Common types of leave and the current legislative framework

The following types of annual leave are distinguished:

standard - 28 days (Article 115);
elongated - depend on age, position, specifics of work (for example, this category of vacationers includes military personnel, teachers, etc.);
additional - in the presence of dangerous, harmful working conditions, etc. (Art. 116).

Some principles for accounting for rolling leave

Calculated insurance premiums (or premiums), as well as taxes and other fees, are included in expenses for the period in which they were credited. FSSO, PFR, FFOMS contributions are calculated and paid for the software. Insurance fees are most often not distributed between months. For example, if an employee went on vacation in June and returned in July 2017, then insurance payments for vacation pay are taken into account in June 2017. Expenses are fully reflected in the declaration for the second quarter of 2017.

However, if, for example, the vacation began in December of one year and ended in the month of another year, accounting is kept differently. Vacation money is an expense included in wages. These software amounts are distributed in proportion to vacation days. They need to be included as expenses every month.

When calculating the single tax, expenses take into account: the software itself minus personal income tax (on the date this amount is issued to the vacationer), the insurance fee for the software (on the day of deduction to the funds).

Under the simplified tax system (Income), the single tax is reduced by the amount of insurance premiums in the period when they were transferred to the fund. However, there is a limit of no more than 50%. Vacation pay themselves do not affect the single tax, because no expenses are taken into account under such a taxation object.

Under the simplified tax system (income - expenses), the obligated person has the right to reduce his income by the amount of expenses for wages. Vacation pay (and in relation to software) is considered an expense at the time of issue. As for insurance premiums, they also reduce the tax base when paying a single tax on the date of payment.

Benefits in the form of deductions applied during rolling leave

The software is subject to standard tax deductions for the vacationer and his children (Tax Code of the Russian Federation, Article 216). The only caveat is that this benefit applies only for one month, and not for both (that is, even when the vacation begins in one month and ends in another). This means that the deductions due to the vacationer are not distributed between months, but are recognized in the generally accepted manner for the current month. It is noteworthy that such benefits can be used both in vacation pay and wages.

Deduction option	Conditions for providing benefits in the form of a deduction	Base
On your children	For each minor child, until the end of the year in which he turns 18; for full-time students up to 24 years of age	Tax Code of the Russian Federation, art. 218, clause 1, sub. 4; Letters of the Ministry of Finance No. 03-04-05/53291 dated October 22, 2014 and No. 03-04-05/8-1251 dated November 6, 2012
To myself	The benefit is provided to participants and victims of the Chernobyl Nuclear Power Plant, participants and disabled people of the Second World War, former prisoners of concentration camps, heroes of the USSR and the Russian Federation, disabled people from childhood and groups 1 and 2, as well as other categories of persons specified in the Tax Code of the Russian Federation	Tax Code of the Russian Federation, art. 218

The legislation provides the opportunity for the hotel category of vacationers to receive a double deduction for their children (single parent, guardian, adoptive parent, etc.).

To exercise his right to a benefit, an employee must contact the employer (tax agent) with an application for the provision of this type of benefit and attach to it proper documentary evidence of the right to a deduction, such as: a copy of the certificate of a WWII veteran, a participant in the liquidation of the consequences of the Chernobyl nuclear power plant, etc.

Key account assignments used by accounting for carryover issues

Transfers are reflected by account assignment DT 20 (23,26,44...) CT 96. After the money is issued to vacationers, the reserve amounts are canceled. Accounting uses standard account assignments to display vacation pay transactions.

Account assignment	Characteristic
DT 96 KT 70	Money credited
DT 96 KT 69	Crediting insurance premiums for software
DT 70, CT 68 (NDFL)	Withholding personal income tax with software
DT 70, CT 50	Software distribution
DT 20 (26.44...) CT 70	Vacation pay balance in case of insufficient reserve amount
DT 09, CT 68	Crediting deferred tax assets
DT 68, CT 09	Cancellation of deferred tax assets

Total discrepancies arise and are taken into account when the reserve stock is formed only in accounting. How to display in the accounting software the software of an employee of a small enterprise that does not create a reserve for vacations?

Let’s say an employee of a small enterprise took a standard vacation (28 days) from the end of June to July 2017. The money will be given to him in June, and insurance premiums and personal income tax will be calculated.

Accounting displays all transactions using account assignments:

DT 44, CT 70 - salary crediting along with software;
DT 44, CT 69 (1-1; 1-2; 2;3) - insurance for software;
DT 70, CT 68 (NDFL) - calculation of income tax for individuals with software;
DT 70, CT 51 - issuing money to the vacationer minus personal income tax.

The procedure for calculating the amount due and issuing money to the vacationer

Calculation of annual paid leave (and rolling over) is carried out taking into account the requirements of Government Decree of the Russian Federation No. 922 dated December 24, 2007. Vacation payment is made in advance. Regardless of when the period begins and ends, the employer must pay the amount due to the employee three days before the start of the vacation (Labor Code of the Russian Federation, Article 136, Part 9). In the month when the money was issued, personal income tax is calculated from it.

Calculation is made according to the formula: PO = GD / 12 (months) / 29.4 (days) * BH, where PO-rolling leave, GD-annual income, BH-number of vacation days. The billing period is the previous 12 calendar months (Government Decree No. 922 12/24/2007, clause 4). Calendar month is the period from the first to the last day of the month.

For example, a citizen of the Russian Federation has worked for 2 years and goes on another paid leave from August 21, 2017 for 14 calendar days. The vacation is rolling: it starts in August and ends in September. The employer is obliged to calculate and pay the amount due 3 days before 08/21/2017 (before the start of the program). The employee did not have sick leaves, swearing. assistance, bonuses and allowances were not accrued; the billing period was fully exhausted.

Based on the calculation results, the software is issued (9,528 rubles) three days before 08/21/2017, and the tax on personal income is transferred no later than 08/31/2017.

Standard 6-NDFL and display of software in it

6-NDFL - model standard approved by Order of the Federal Tax Service N ММВ-7-11/450@ dated 10/14/2015. Valid since 2016, applied by all tax agents every quarter. The current form 6-NDFL consists of 2 sections. The first includes the latest income and personal income tax data for the organization as a whole. The second section contains detailed information on each individual transaction that appears when withholding income tax.

Carrying holiday pay is displayed in accordance with uniform rules, i.e. depending on the date of their payment and taking into account the deadline for payment of personal income tax. The deadline for making tax payments is the last day of the month. Therefore, in the appropriate column 6-NDFL, the date of the last working day of the month in which vacation pay was paid is entered. If the deadline falls on a weekend, then the first working day of the next month is entered in the form.

Example 1. The deadline for transferring personal income tax from the rolling leave of employee P.N. Leonidova.

Vacation P.N. Leonidova lasts from 07/11/2017 to 08/3/2017. It starts in July and ends in August, which means it is a rolling holiday. The organization paid its employee the money for the software on time - 07/10/2017 (no later than 3 days before the start of the vacation period).

Tax deductions depend on the actual date of payment of money, i.e. taking into account the date 07/10/2017. From the above it follows that the deadline for transferring personal income tax from employee P.N. Leonidov’s vacation pay in this case will be on the deadline of July - 07/31/2017, Monday, working day.

Example 2. Calculation of income tax for individuals with two employees and display of the appropriate amounts in 6-NDFL

The accounting department of Vasilek LLC paid vacation money to its employees I.A. Romashova (06/14/2017 - 23,000 rubles) and T.P. Lorina (06/30/2017 - 13,000 rubles) in June 2017. The tax calculation for the income of individuals (13% rate) is as follows:

From the vacation pay of employee I.A. Romashova: 23,000 * 13% = 2,990 rubles;
From the vacation pay of employee T.P. Lorina: 13,000 * 13% = 1,690 rubles.

The tax was transferred in a single payment for both employees on June 30, 2017. Vacationers received money in their hands minus personal income tax. Standard 6-NDFL (six-year period) is filled out like this. The first section: information about vacations is entered in columns 020, 040, 070. In the second section, columns 100-140 are filled in:

100 14.06.17 130 23000;
110 14.06.17 140 2990;
120 30.06.17
100 30.06.17 130 13000;
110 30.06.17 140 1690;
120 30.06.17.

Answers to frequently asked questions

Question No. 1. How does it affect the time of transfer of tax on vacation pay? What if the vacation lasts for 1 or 2 months?

The day of tax deductions depends on the date of issuance of vacation pay. The transfer is made in the month in which the money was given to the vacationer. The deadline is the last working day of the current month.

Question No. 2. When is it necessary to re-calculate the vacation and adjust the data in 6-NDFL?

Question No. 3. The employee took the required leave in June with the transition to July. The money was issued for it on June 15, 2017. How to display vacation pay for 6NDFL?

Since the payment was actually made in June (June 15), the vacationer’s income arises in this month. This means that the money needs to be displayed in section 2 of the form for June (for the month the money was paid).

Question No. 4. What consequences does the erroneous indication of a lower tax amount in standard 6-NDFL entail?

Tax officials first check the dates and amounts of actual tax payments. If the amount of income tax is entered incorrectly in column 140 (less than it should be) or this payment is overdue, paid later than the date indicated in column 120, an arrear arises, which is accordingly recorded. The result is a fine of 20% of the unpaid amount.

Question No. 5. The employee goes on another vacation in August 2017. What will the billing period be here?

When filling out form 6-NDFL, it is important to decide on. After all, it depends on whether certain payments will even be included in the calculation.

Features of rolling salary

Deadline for transferring personal income tax

The deadline for transferring vacation pay tax also does not depend on which months the vacation itself falls on. The date of transfer depends only on the date of actual payment of income in the form of vacation pay. The tax on the amount of vacation pay is transferred on the last day of the month in which the vacation pay was paid (paragraph 2, clause 6, article 226 of the Tax Code of the Russian Federation). This means that it is enough to add up all the tax withheld from vacation pay paid in one calendar month and transfer it to the budget in one payment order on the last day of that month. For example, the organization paid vacation pay to 3 employees on 05/13/2019, 05/17/2019 and 05/20/2019. You can pay personal income tax on these vacation pay in one amount on May 31, 2019. Moreover, if this last day coincides with a weekend or holiday, then you can pay personal income tax on the next working day (

Carrying holidays in tax accounting (Galichevskaya E.)

Article posted date: 08/19/2016

The situation when an employee’s vacation begins in one month or even quarter and ends in another is not uncommon. Such vacations are called rolling and, as practice shows, questions often arise about them. For example, an accountant may have difficulties with the calculation and taxation of vacation pay. In the article we will look at examples of how to pay for rolling holidays, and also analyze some of the complex issues associated with them.

General procedure for calculating vacation pay

The rules for calculating average wages for calculating vacation pay are determined by Art. 139 of the Labor Code of the Russian Federation and the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter referred to as Regulation N 922). According to clause 4 of Regulation No. 922, the calculation period for calculating average earnings is 12 calendar months preceding the period during which the employee retains the average salary. In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).

Example 1. If an employee goes on vacation in June 2016, then the calculation period will be the period from June 1, 2015 to May 31, 2016.

According to Art. 139 of the Labor Code of the Russian Federation, a collective agreement or local regulatory act may provide for other periods for calculating average wages, if this does not worsen the situation of workers. But in this case, when calculating average earnings, the accountant needs to make the calculation twice, for comparison: based on 12 months and based on another period established in the organization. That is, if, when calculating average earnings based on a different period established in the organization, it turns out to be lower than the average earnings calculated for 12 months, then a different period cannot be used.

To calculate the average salary, all types of payments provided for by the remuneration system that are used by the relevant employer are taken into account, regardless of the sources of these payments (clause 2 of Regulation No. 922). We are talking about the following amounts:

Wages calculated based on salary (tariff rates), as well as issued in non-monetary form;

Allowances and various additional payments to the salary (tariff rates) for professional skills, class, length of service, knowledge of a foreign language, combination of professions (positions);

Payments related to working conditions, including payments determined by regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for heavy work, work with harmful and (or) dangerous and other special working conditions , for night work, payment for work on weekends and non-working holidays, payment for overtime work;

Bonuses and remunerations provided for by the remuneration system of this employer.

Do not forget that only those bonuses that are paid to employees for their work can be included in the calculation of average earnings. Including a bonus on the occasion of, for example, an employee’s 55th birthday in the calculation of average earnings is paradoxical. A bonus on the occasion of an employee’s anniversary cannot be called a salary. But, from the point of view of financial departments, the inclusion of these bonuses in the calculation is quite acceptable, the main thing is that these bonuses are provided for by the wage system and accrued in the billing period.

Thus, according to Letter of the Ministry of Finance of Russia dated March 22, 2012 N 03-03-06/1/150, bonuses and rewards are included in the calculation of average earnings (including payments in connection with the celebration of professional holidays, anniversaries and memorable dates and based on work results), which are reflected in the provisions on payment (bonuses) for employees of the organization.

Let us also turn to the Letter of Rostrud dated October 23, 2007 N 4319-6-1: when calculating the average salary, the employer can take into account all bonuses accrued in the billing period, provided for by the remuneration system and enshrined in the wage regulations or bonus regulations. The exception is bonuses paid in an organization outside the remuneration system (one-time bonuses), for example, for anniversaries, holidays, for performing urgent work outside of official duties, etc. There is no reason to take them into account when calculating average wages.

Based on different approaches regarding the inclusion of bonuses for anniversaries and holidays in the calculation of average earnings, the organization will have to make a choice.

Personal income tax and deductions

The employer is obliged to pay vacation pay to its employees no later than three days before the start of the vacation. This requirement is enshrined in the provisions of Part 9 of Art. 136 Labor Code of the Russian Federation. That is, regardless of whether the vacation falls for one month or covers the days of another month, vacation pay is paid to him in full even before it begins. In addition, personal income tax is withheld and transferred.

Federal Law dated 02.05.2015 N 113-FZ "On amendments to parts one and two of the Tax Code of the Russian Federation in order to increase the responsibility of tax agents for non-compliance with the requirements of the legislation on taxes and fees" clarified the dates of withholding and transfer of personal income tax by tax agents, thereby eliminating accountants from headaches. Thus, since 2016, the tax agent must transfer to the budget the personal income tax withheld from vacation pay no later than the last day of the month in which payments were made (clause 6 of Article 226 of the Tax Code of the Russian Federation). That is, the accountant transfers personal income tax from vacation pay in the month when they were accrued and paid.

Example 2. An employee goes on vacation on June 2, 2016, the accountant accrues his vacation pay no later than May 30, 2016, and personal income tax must be transferred no later than May 31, 2016.

For your information. Let us recall that until 2016, the question invariably arose: in what order should personal income tax be paid on vacation pay? Should they be considered remuneration for work or rest? Those companies that considered vacation pay as payment for labor transferred personal income tax, withheld from vacation pay, to the budget on the last day of the month for which income was accrued. This position was also supported by the courts (Resolutions of the Federal Antimonopoly Service of the West Siberian District dated October 18, 2011 in case No. A27-17765/2010, dated September 26, 2011 in case No. A27-16788/2010).

Then the Presidium of the Supreme Arbitration Court of the Russian Federation, in Resolution No. 11709/11 dated 02/07/2012 in case No. A68-14429/2009, took a different position and expressed the opinion that the date of actual receipt of income in the form of vacation pay is the day of its payment (including the day of its transfer to accounts taxpayer in banks). He considered that the tax agent has no obstacles to transfer personal income tax within the time limits provided for in paragraph. 1 clause 6 art. 226 of the Tax Code of the Russian Federation (no later than the day of actual receipt of money from the bank for payment of income/transfer of money to the account of an individual or, on his behalf, to the accounts of third parties).

In addition, I would like to draw attention to one more point related to the calculation of personal income tax. An employee has the right to receive standard tax deductions for both children and himself (Article 216 of the Tax Code of the Russian Federation). But, despite the fact that an employee receives salary in one month and vacation pay in two months, deductions are provided only for one of them. Thus, the deduction can be provided either from vacation pay or from wages.

Do not forget that vacation pay is subject to contributions to extra-budgetary funds (Part 1, Article 7 of the Federal Law of July 24, 2009 N 212-FZ “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” , hereinafter referred to as Law No. 212-FZ). Contributions to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund (for compulsory social insurance in case of temporary disability and in connection with maternity) are transferred no later than the 15th day of the calendar month following the calendar month for which they are accrued (Part 5 of Article 15 of the Law N 212-FZ). And contributions for injuries must be transferred to the fund’s budget simultaneously with the payment of wages for the month in which vacation pay was accrued in accordance with Part 4 of Art. 22 of the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases."

Tax accounting of vacation pay

Expenses in the form of average earnings retained by employees during vacation are classified as labor costs (Clause 7, Article 255 of the Tax Code of the Russian Federation).

Everything is extremely simple, if the organization operates on the cash basis, vacation pay and insurance contributions are taken into account at the time of their actual payment (clauses 1 and 3, clause 3, article 273 of the Tax Code of the Russian Federation). That is, there is actually no problem with how to write them off if the vacation covers days falling on different reporting periods.

Questions arise if the organization uses the accrual method, because in this case, expenses used for profit tax purposes are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of their payment (clause 1 of article 272 of the Tax Code of the Russian Federation). And in paragraph 4 of Art. 272 of the Tax Code of the Russian Federation states that these costs are recognized in tax accounting on a monthly basis.

And although financiers have repeatedly explained at different times what to do if vacations fall on different periods, taxpayers submitted requests to the department in both 2014 and 2015. The result was Letters from the Ministry of Finance of Russia dated 07/15/2015 N 03-03-06/40536, dated 07/21/2015 N 03-03-06/1/41890, dated 06/09/2014 N 03-03-РЗ/27643, dated 01/09/2014 N 03-03-06/1/42. Financiers believe that in a situation where vacation falls on different reporting (tax) periods, the taxpayer should do this: distribute payment for the transferable vacation between the periods in which the vacation falls.

In addition to the Ministry of Finance of Russia, the Federal Tax Service of Russia also spoke on this topic last year. In Letter of the Federal Tax Service of Russia dated 03/06/2015 N 7-3-04/614@, tax service specialists came to the conclusion that the costs of remuneration paid to employees during a vacation spanning several months are taken into account at a time in the reporting period in which they are generated and paid. That is, vacation pay is recognized at a time, regardless of the income tax period for which the vacation falls. Let's compare the positions of the Ministry of Finance and the Federal Tax Service of Russia using a specific example.

Example 3. An employee takes a vacation of 28 calendar days - from June 30, 2016 to July 27, 2016. On June 27, the employee was paid vacation pay in the amount of 45,000 rubles. Thus, 1 day of vacation falls in the second quarter of 2016, and 27 days in the third.

Let's assume that an organization reports income taxes quarterly. That is, she must take into account the amount of vacation pay paid in expenses in the following order:

In the second quarter - 1607.14 rubles. (RUB 45,000 / 28 days x 1 day);

In the third quarter - 43,392.86 rubles. (RUB 45,000 / 28 days x 27 days).

Obviously, the position of the Federal Tax Service of Russia is more favorable: already in the second quarter of 2016, the company will be able to take into account vacation pay in the amount of 46,000 rubles.

As for contributions to extra-budgetary funds that are accrued towards vacation pay, they are treated in accordance with paragraphs. 1 clause 1 art. 264 of the Tax Code of the Russian Federation to other expenses associated with production and sales. The date of such expenses is the date of their accrual (clause 1, clause 7, article 272 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance of Russia dated December 27, 2013 N 03-03-05/57806, dated December 23, 2010 N 03-03-06/1/ 804, dated 06/01/2010 N 03-03-06/1/362, etc.).

If an organization uses a simplified

If the company has chosen income as an object of taxation, then vacation pay will not affect the calculation of the single tax. Since this object of taxation does not take into account any expenses, including wage expenses (clause 1 of Article 346.14 of the Tax Code of the Russian Federation). But the single tax can be reduced by the amount of contributions to pension (social, medical) insurance and contributions to insurance against accidents and occupational diseases, which are paid from vacation pay (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation).

If the object of taxation is the difference between income and expenses, then the entire amount of vacation pay is included in expenses at the time of their payment (clause 6, clause 1, article 346.16, clause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation). Insurance premiums also reduce the tax base for the single tax at the time of their payment (clause 7, clause 1, article 346.16, clause 3, clause 2, article 346.17 of the Tax Code of the Russian Federation).

Let's consider a situation where a company does not create a reserve for vacations (a small business entity).

Example 4. Let's use the conditions of the previous example.

The accountant will make the following entries:

Account correspondence		Amount, rub.
		Amount, rub.

			Average earnings (vacation pay) accrued to the employee (RUB 1,500 x 14 days)
	69-1-1, 69-1-2, 69-2, 69-3		Insurance premiums have been calculated for the amount of vacation pay (RUB 21,000 x (22% + 2.9% + 5.1% + 0.2%))
	68 (sub-account "Personal Income Tax Payments")		Personal income tax withheld from the amount of vacation pay (RUB 21,000 x 13%)
			Paid vacation pay to the employee minus withheld personal income tax

There is no need to divide rolling holidays. Rolling holidays: expenses, insurance premiums, personal income tax, postings

The procedure for calculating other taxes depends on the tax system that the organization uses.

Income tax

simplified tax system

UTII

OSNO and UTII

Holiday legislation

General procedure for calculating vacation pay

Accounting

Tax accounting

Simplified taxation system

Common types of leave and the current legislative framework

Some principles for accounting for rolling leave

Benefits in the form of deductions applied during rolling leave

Key account assignments used by accounting for carryover issues

The procedure for calculating the amount due and issuing money to the vacationer

Standard 6-NDFL and display of software in it

Answers to frequently asked questions

Features of rolling salary

Deadline for transferring personal income tax

Carrying holidays in tax accounting (Galichevskaya E.)

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