Vacation reserves in 1s zup. Formation of estimated liabilities and vacation reserves. Write-off of estimated liabilities

Beginning from January 1, 2011, all organizations should form the estimated liabilities for payment of vacations in accounting. This obligation appeared in connection with the entry into force of the Accounting Regulations “Estimated Liabilities, contingent liabilities and contingent assets "approved by Order of the Ministry of Finance of Russia dated 13.12.2010 No. 167n (PBU 8/2010). An exception is made by organizations that have the right to use simplified methods of maintaining accounting, including simplified accounting (financial) statements. Such enterprises form estimated vacation liabilities on a voluntary basis.

The purpose of creating any provision is to be effectively reflected in accounting statements organizing it financial condition... In other words, the participants (shareholders) of the company as of the reporting date should be provided with information that the organization has obligations to its employees to pay for upcoming vacations and obligations to extrabudgetary funds on insurance premiums that will be charged on this amount of vacation pay.

Despite the fact that the estimated liabilities are reflected in account 96 "Provisions for future expenses", since January 1, 2011 in accounting the concept of "reserves for the forthcoming payment of vacations to employees" is no longer applied. This is due to the cancellation of clause 72 of the Regulation on accounting and financial reporting, approved. By order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n. Thus, the accountant no longer sets the goal of evenly including future expenses (including for the forthcoming payment of vacations) in the costs of production or circulation of the reporting period.

Note! In PBU 8/2010, obligations to pay for upcoming vacations, including compensations for unused vacations are not listed among estimated liabilities... However, all the conditions of paragraph 5 of PBU 8/2010, necessary for the recognition of an estimated liability, are simultaneously met:

firstly, every month employees have the right to a certain number of days of paid leave in accordance with the Labor Code of the Russian Federation, but it is not known for certain when the obligation to pay vacation pay will be fulfilled (illness, dismissal of an employee or other reasons for postponing vacation);
secondly, the amount of obligations may change (the average earnings, on the basis of which vacation pay is calculated, is determined at the rate of twelve months preceding the vacation), but it can be reasonably and reliably estimated monthly;
thirdly, the payment of vacation pay is carried out by preserving average salary employee, while reducing the economic benefit of the organization.

There is no special procedure for calculating the amount of the estimated liability in PBU 8/2010, however, it is indicated that monetary value such an obligation should reflect the most real amount of expenses required for settlements on it (clause 15 of PBU 8/2010). Such a procedure is developed by the organization independently, taking into account the provisions Section III PBU 8/2010 and is fixed in accounting policy organizations. In addition, the organization can use Methodical recommendationsМР-1-КпТ dated 09.09.2011 "Estimated obligations for settlements with employees", adopted by the BMC Interpretations Committee.

Possible transactions for estimated liabilities are shown in tab. 1.

Table 1. Recognition and accrual transactions in accounting for estimated vacation liabilities

Recognition of provisions	Debit 20 (23, 26, 44, 91, 08) Credit 96
Accrual of vacation pay, taking into account insurance premiums at the expense of estimated liabilities
Accrual of vacation pay, taking into account insurance, if the accumulated amount of estimated liabilities is not enough to pay for vacation	Debit 20 (23, 26, 44, 91, 08) Credit 70, 69.
Write-off of the balances of estimated liabilities, if the organization has decided not to form estimated liabilities for vacations from the next year (having such a right)
The balance (excess) of the estimated liabilities at the end of the reporting period is taken into account when calculating the estimated liability at the next reporting date	Account 96 is not closed, since the obligation to provide vacations to employees does not terminate at the last day of the reporting period

Provisions for future expenses on vacation pay in tax accounting

For profit tax purposes, the term “Provisions for future expenses for the payment of vacations” is used. The purpose of creating this type of reserve in tax accounting is the gradual and even write-off of expenses for the payment of employee vacations. The formation of a vacation reserve is a taxpayer's right, not an obligation, therefore, it can be created at will. It should be borne in mind that in the case of using the cash method, a reserve for future expenses for vacation payments cannot be created, and vacation pay amounts are recognized as expenses only at the moment they are paid to employees (subparagraph 1 of paragraph 3 of article 273 of the Tax Code of the Russian Federation).

The procedure for creating and using a reserve for payment of vacations is regulated by article 324.1 of the Tax Code of the Russian Federation. On the basis of paragraph 1 of this article, taxpayers who decide to form a reserve for vacation pay should reflect in their accounting policy for tax purposes:

method of reservation (the estimated amount of labor costs, taking into account insurance premiums for compulsory social insurance in a year);
the maximum amount of deductions to the reserve (the estimated annual amount of vacation expenses, taking into account insurance premiums);
the monthly percentage of provisioning, which is defined as the ratio of the estimated annual cost of leave to the estimated annual cost of labor.

For these purposes, the taxpayer is obliged to draw up a special calculation (estimate), in which to reflect the amount of monthly deductions to the specified reserve, based on information about the estimated annual amount vacation expenses, including the amount of insurance premiums.

If a reserve has been created, then not actually accrued vacation pay, but the amount of deductions to the reserve, calculated on the basis of the estimate, is included in labor costs each month.

Please note that compensations for unused vacation paid to employees upon dismissal are accounted for as part of labor costs on the basis of paragraph 8 of Article 255 of the Tax Code of the Russian Federation and do not reduce the amount of the created reserve (letter of the Ministry of Finance of Russia dated 03.05.2012 No. 03-03-06 / 4/29).

At the end tax period the organization is obliged to take an inventory of the reserve (clause 4 of article 324.1 of the Tax Code of the Russian Federation). To carry out an inventory of the reserve for forthcoming vacation expenses for employees, it is necessary to clarify the following indicators:

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

The amount of the reserve accrued in the current year, which corresponds to the amount of expenses for the payment of unused vacations, is the balance of the reserve that can be carried over to the next year.

An inventory of the reserve at the end of the calendar year may reveal unused amounts of the reserve, which represent the difference between the amount of the accrued reserve and the amount of actual expenses for payment of vacations used during the year (including insurance premiums) and expenses for the forthcoming payment of vacations not used in the current year ( including insurance premiums).

Unused amounts of the reserve must be accounted for as part of non-operating income of the current tax period.

If the organization next year does not create a reserve for the payment of upcoming vacations, then the entire amount of the actual balance of the reserve must be included in the non-operating income of the current tax period.

If, according to the results of the inventory, it turns out that the actual expenses on vacation pay (including insurance premiums) exceed the amount of the reserve formed for the year, then the resulting difference, not covered by the reserve, must be written off as labor costs of the current year (clause 7 , 16 Article 255 of the Tax Code of the Russian Federation, clause 3 of Article 324.1 of the Tax Code of the Russian Federation).

Thus, the rules of Article 324.1 and the requirements of PBU 8/2010 differ significantly. And even if accounting policies the organization found that with respect to upcoming vacations, the procedure for determining the amount of estimated liabilities is similar to the procedure for calculating reserves in tax accounting (the so-called normative method), the accountant must be prepared for the fact that the amounts of estimated liabilities and the amount of deductions to the reserve will differ. In this case, the organization may need to apply the provisions of the Accounting Regulations "Accounting for calculations of corporate income tax" PBU 18/02 (approved by Order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n).

Let's consider how the estimated liabilities and vacation reserves are formed in the programs "1C: Salary and Human Resources Management 8", version 3.0 and "1C: Accounting 8", version 3.0.

Despite the fact that the term "reserves for the forthcoming payment of vacations to employees" in the legislation is used exclusively in relation to taxation of profits, in the programs of "1C: Enterprise" it is traditionally used for both tax and accounting purposes.

Accounting for the cost of paying vacations in the program "1C: Salary and personnel management 8" rev. 3.0

The program "1C: Salary and Human Resource Management 8" version 3.0, starting from version 3.0.22, provides the ability to form:

estimated vacation liabilities in accounting, using either the Regulatory Method or the Liability Method (IFRS);
vacation reserves in tax accounting by the Regulatory method.

The mechanism for accounting for estimated liabilities (reserves) of vacations in the 1C: Salary and Human Resources Management 8 program, version 3.0, is included in the Settings - Organization details menu on the Accounting policy and other settings tab (Fig. 1).

Rice. 1. Setting up the formation of estimated liabilities (reserves)

In the settings of the accounting policy of the organization for estimated liabilities, you need to select one of the methods: regulatory or the liability method. When calculating by the normative method, the Monthly percentage of deductions from the payroll and the Maximum amount of deductions per year, calculated according to the estimate approved in local act organizations.

If the Regulatory Method is applied in both accounting and tax accounting, then the program provides that the values used in the calculation (Monthly percentage of payroll deductions, Maximum amount of deductions per year) are the same for both accounts.

When the mechanism for accounting for estimated liabilities (reserves) of vacations is enabled, the document Accrual of estimated liabilities for vacations becomes available in the Salary section (Fig. 2).

Rice. 2. Document "Accrual of estimated liabilities for vacations"

The creation of this document follows the Monthly Payroll and Salary Reflection in Accounting. In the document Accrual of estimated liabilities for vacations, liabilities (reserves) are filled automatically based on the amounts of accruals, contributions and payments due to the obligations of the current month, calculated in the documents Payroll and Reflection of wages in accounting.

New types of transactions for accounting of estimated liabilities, reserves and vacations

In the document Reflection of salaries in accounting for further formation in accounting software the following types of automatic operations have been added for postings to write off previously accumulated liabilities and reserves:

annual leave at the expense of estimated liabilities - to reflect the vacation pay accrued against the liabilities previously formed in accounting. Such amounts in the accounting program can correspond to a posting, for example, in correspondence with account 96;
annual leave - to reflect the vacation pay not covered by previously formed obligations. Such amounts in the accounting program can correspond to a posting, for example, in correspondence with a cost account;
compensation for annual leave at the expense of estimated liabilities - to reflect the compensation for annual leave accrued against the liabilities formed in accounting. Such amounts can correspond to a posting, for example, in correspondence with account 96;
compensation for annual leave - to reflect compensation for annual leave, for which the previously formed obligations were not enough. Such amounts in the accounting program can correspond to a posting, for example, in correspondence with a cost account.

If reserves are also formed in tax accounting, then their amounts may differ from the amounts reflected in accounting. In this case, vacation can also be reflected by type of transactions:

annual leave at the expense of estimated liabilities and reserves - to reflect the vacation pay accrued against previously formed liabilities in accounting and accumulated in tax accounting reserves;
annual leave at the expense of reserves - to reflect the vacation pay accrued against previously accumulated reserves in tax accounting.

In tax accounting, compensation for annual leave at the expense of the reserve is not reflected.

Document "Accrual of estimated liabilities for vacations"

In the document Accrual of estimated liabilities for vacation liabilities (reserves) on the Estimated liabilities of the current month tab, the final summary data is filled in for transfer to the accounting program in the context of divisions and reflection methods.

The following indicators are transferred to the accounting program:

The amount of the reserve is the estimated vacation liabilities in accounting;
The amount of the reserve of insurance premiums is the estimated liability for insurance premiums accrued on the amount of vacation pay in accounting;
The amount of the FSS NS reserve and the PZ reserve are the estimated liabilities for contributions accrued on the amount of vacation pay in the FSS NS and PZ in accounting;
The amount of the reserve (NU) - the vacation reserve in tax accounting;
The amount of the reserve of insurance premiums (NU) - the reserve of insurance premiums charged on the amount of vacation pay in tax accounting;
The amount of the reserve of the FSS NS and PZ (OU) is a reserve accrued for the amount of vacation pay in the FSS NS and PZ in tax accounting.

The Estimated liabilities (by employees) tab page displays the same data broken down by employees. You can use this information to control totals.

The tab page Calculation of estimated liabilities for vacations contains the data on the basis of which the liabilities were calculated in the document. The composition of the data used in the calculation depends on which method is chosen. For the calculation, two additional indicators are used: calculated and accumulated, corresponding to each of the above indicators.

Calculation of estimated liabilities in accounting using the liability method (IFRS)

1. The indicator Amount of the reserve for a month (P) is calculated as the difference between the indicators of the Amount of the reserve (calculated) (I) and the Amount of the reserve (accumulated) (N):

The amount of the reserve (calculated) (I) is the amount of vacation pay that should be paid if the vacation was calculated for all the prescribed vacation days, including for the billing month.

Indicator (I) is calculated as the product of average earnings (SZ) by the number of remaining vacation days (D):

I = D x SZ (the amount of the reserve is obtained equal to the amount of vacation compensation when an employee is dismissed on the last day of the month).

The amount of the reserve (accumulated) (N) is calculated for the previous month and is equal to the difference between the amount of the reserve (calculated) of the last month (Ipm) and the amount of actually accrued vacation pay (From):

2. Obligations to pay insurance premiums The amount of the reserve of insurance premiums (Rsv) is calculated as a percentage of the estimated liability The amount of the reserve:

where: Тсв - the current rate of insurance premiums in total PFR funds, FSS, FFOMS.

The current rate of insurance premiums (Tcv) is determined as the ratio of the employee's contributions to these funds, accrued this month in the Payroll (FactFot) document, to the actual accruals that make up the payroll of the estimated liability (FactFot):

Tsv = (FactSv / FactFot) x 100%

3. The amount of the reserve of the FSS NS and PZ (Rnc) is calculated in the same way as the percentage (Tnc) of the previously formed estimated liability The amount of the reserve:

where: Тнс - the current rate of insurance premiums in the FSS NS and PZ

The current rate of insurance premiums in the FSS NS and PZ (Tns) is the ratio of contributions to the FSS NS and the employee's PZ, accrued this month in the Payroll (FactNs) document, to the actual charges that make up the payroll of the estimated liability (FactFot):

Тнс = (FactNs / FactFot) x 100%

Regulatory method for calculating estimated liabilities in accounting

Under the normative method, the estimated liability (reserve in tax accounting) is calculated as the product of earnings (which would be included in the calculation of the average when calculating the vacation), taking into account insurance premiums, and Monthly interest deductions from payroll.

Example

In LLC " Modern technologies»Since January 01, 2015 two employees have been working: Lyubavin P.P. and Krasnova R.Z. with salaries: 25,000 rubles. and 30,000 rubles. respectively. On the basis of the statement of the employee Krasnova R.Z. she was granted leave from 13 to 15 April.

Estimated vacation liabilities are formed using the liability method (IFRS), and provisions in tax accounting - using the statutory method.

In April 2015, by document Leave to employee R.Z. Krasnova. accrued vacation pay (From) 3 071.67 rubles. for 3 days on the basis of average earnings 1,023.89 rubles.

In accordance with the Labor Code of the Russian Federation, for each worked month, 2.33 (3) days (28 days / 12 months) are added to the rest of the vacation.

For the period from 01.01.15 to 30.04.15 at Krasnova R.Z. 9.33 vacation days have been accumulated.

In the document Reflection of salaries in accounting for April 2015, on the tabs Accrued wages and contributions and Payment of vacations due to estimated liabilities, the operation type Annual vacation due to estimated liabilities and reserves has been formed (Fig. 3).

Rice. 3. Document "Reflection of salaries in accounting"

The amount of this operation is equal to the amount of accrued vacation pay.

To facilitate perception, Table 2 contains indicators for calculating the estimated liabilities of the employee R.Z. Krasnova. from the tab Calculation of estimated liabilities for document vacations. Accrual of estimated liabilities for vacations for the period from January to June.

Table 2. Calculation of estimated liabilities for vacations Krasnova R.Z. (January June)

Indicators used in calculating estimated liabilities
Average earnings(to calculate the reserve)
Vacation reserve (calculated) = Remaining vacation days * Average earnings	2 385,66 =2,33 * 1 023,89	4 781,57 =4,67 * 1 023,89	6 420,77 = 6,33 * 1 014,34	8 811,23 = 8,67 * 1 016,29	11 193,38 = 11 * 1 017,58
Vacation reserve (calculated) last month	6 420,77 = 6,33 * 1 014,34	8 811,23 = 8,67 * 1 016,29
Vacation reserve (accumulated) = Vacation reserve (calculated) of the last month - the amount of vacation pay	4 095,56 =7 167,23 — 3 071,67
Monthly vacation reserve = Vacation reserve (calculated) - Vacation reserve (accumulated)	2 395,91 = 4 781,57 — 2 385,66	2 385,66 = 7 167,23 — 4 781,57	2 325,21 = 6 420,77 — 4 095,56	2 390,46 = 8 811,23 — 6 420,77	2 382,15 = 11 193,38 — 8 811,23

Table 3 contains indicators for calculating the vacation reserves of the employee R.Z. Krasnova. from the tab Calculation of estimated liabilities for document vacations Accrual of estimated liabilities for vacations for the period from January to June.

Table 3. Calculation of vacation reserves of Krasnova R.Z. (January June)

Accounting for estimated liabilities and vacation reserves in "1C: Accounting 8" rev. 3.0

Starting from version 3.0.39 of the 1C: Accounting 8 program, rev. 3.0 changes have been made to the chart of accounts included in the configuration. Sub-accounts have been added to account 96 "Provisions for future expenses" for organizing the accounting of estimated liabilities to pay for forthcoming holidays of expenses on employee benefits:

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Accounting for estimated liabilities for employee benefits (vacation reserve, remuneration) in the program “1C: Salary and personnel management 8” (revision 3) and “1C: Accounting 8” (revision 3.0)

This functionality appeared in 1C applied solutions after PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets” came into force on 01.01.2011, approved by order of the Ministry of Finance of Russia dated 13.12.2010 No. 167n, which introduces a new concept - estimated liability.

PBU 8/2010 should be applied by all organizations that are legal entities according to the legislation of the Russian Federation, with the exception of credit institutions and state (municipal) institutions.

PBU 8/2010 may not be applied by small businesses, with the exception of entities - issuers of publicly placed valuable papers as well as socially oriented non-profit organizations.

Estimated liabilities are reflected in the accounting of the organization at account 96 "Reserves for future expenses" with the aim of creating provisions for expenses that are highly likely to occur in the future.

Based on the results of the inventory, the amounts of overly accrued liabilities and reserves are reflected in account 91.01 "Other income".

During the year, the provision created for the provision should be used in relation to the expenses for which it is intended to be covered. At actual costs, the costs or the corresponding accounts payable is accounted for in correspondence with account 96. If the amount on account 96 is insufficient, the costs of repaying the estimated liability are recognized in general order... In case of excess, the unused amount of the provision is recognized as other income of the organization after it is settled.

The functionality contains the following mechanisms:

Setting up the formation of estimated liabilities (reserves)
Monthly calculation of estimated liabilities by the document "Accrual of estimated liabilities for vacations" and data transfer (synchronization) of the formed estimated liabilities into the 1C: Accounting 8 program (rev. 3.0)
Monthly write-off of estimated liabilities (reserves) with a document Reflection of salaries in accounting and transfer to 1C: Accounting 8 (rev. 3.0)
Automatic inventory of estimated liabilities at the end of the year with the aim of transferring them to the accounting program.
Estimated liabilities reports.

1. Setting up the formation of estimated liabilities (reserves)

The setting is made for a specific organization in the section Setting up an Enterprise Organization on the Accounting policy and other settings tab page by the link Estimated liabilities (reserves) of vacations.

Rice. 1 Setting up the formation of estimated liabilities (reserves)

In accounting, two methods are supported for the formation of estimated vacation liabilities:

Normative method, provided for in Article 324.1 of the Tax Code of the Russian Federation, to calculate the amount of the estimated liability, the percentage calculated in advance and reflected in the accounting policy of the organization is multiplied by the amount of actual accruals (payroll accruals included in the base for calculating average earnings for vacations) and insurance premiums from these accruals of the current month, taking into account the maximum amount of deductions per year, after reaching which the reserve is not formed;
Liability method (IFRS) The amount of the provision required by IAS 37 should represent the best estimate of the costs required to settle the current liability at the reporting date. The assessment of individual obligations is more accurate. The amount of the estimated liability is calculated as the difference between two indicators: the amount of the provision (calculated) and the amount of the provision (accumulated). The amount of the reserve (calculated) is the amount of vacation pay that should be paid if the vacation was calculated for all the prescribed vacation days, including for the billing month, i.e. this amount is equal to the amount of vacation compensation upon dismissal of the employee on the last day of the month. The amount of the reserve (accumulated) the amount of vacation pay, calculated for the previous month, and is equal to the difference between the amount of the reserve (calculated) of the last month and the amount of actually accrued vacation pay. The obligation to pay insurance premiums is calculated as a percentage of the estimated liability.

Note that in tax accounting (for income tax) only the normative method of forming vacation reserves is supported in accordance with Article
324.1 of the Tax Code of the Russian Federation, according to which the taxpayer has the right to make a decision on equal accounting for the purposes of taxation of forthcoming expenses for the payment of employee vacations.

2. Calculation of estimated liabilities by the document "Accrual of estimated liabilities for vacations"

Accrual of estimated liabilities for monthly vacations is carried out using the document Accrual of estimated liabilities for vacations (section Salary - Accrual of estimated liabilities for vacations).

Important! It is supposed to be entered after the calculation of the salary for the month and the formation of the document Reflection of the salary in the accounting for the current month.

Fig 2 Document Accrual of estimated liabilities for vacations

The document tabs will display detailed information on the calculation of estimated liabilities, the amount of the reserve itself, the amount of insurance premiums and FSS NS and
PP accrued for the amount of the reserve in the context of divisions, employees and employee vacations.

2.1. Synchronization of data on the formed estimated liabilities with the program 1C: Accounting 8 (rev. 3.0)

The synchronization of data on the formed estimated liabilities with the 1C: Accounting 8 (rev. 3.0) program has been implemented, starting with its version 3.0.39.

At the same time, data on the accrued estimated liabilities in the accounting program are formed in the document of the same name.

The entry depends on the sign of the amounts of provisions recognized:

With a positive value, the amount of the transaction is reflected:

By debit the same cost accounts as the payroll amounts that made up the base of the estimated liability and are set in the setup of the salary display procedure, for example:

The cost of remuneration of employees of the administration is recorded on account 26 " General running costs”Or 44.01 - Costs of circulation in organizations;
Labor costs of the main production personnel on account 20.01 “Main production”;
Cleaning costs industrial premises on
account 25 "General production costs

On a loan on subaccounts of account 96 “Reserves for future expenses”:

96.01.1 “Provisions for remuneration”, the amount of the provision itself is taken into account;
96.01.2 “Estimated liabilities for insurance premiums” the amount of insurance premiums calculated in the amount of the reserve is taken into account.

With a negative value, the amount of the transaction is reflected:

By debit, on subaccounts of account 96 “Reserves for future expenses

On a loan, on account 91.01 - Other Income. The predefined value in the configuration “ Other Non-operating Income Expenses"Reference book" Other Income And Expenses ".

If the methodology for calculating provisions and reserves is different, then on a monthly basis there will be deductible or taxable temporary differences between accounting and tax accounting data.

4 . Write-off of estimated liabilities

Estimated liabilities (reserves) are written off by document Reflection of salaries in accounting (section Salary - Reflection of salary in accounting) (Figure 3). But for this, you first need to accrue vacation using a document Vacation, and then perform the calculation of wages and insurance premiums (including from the amount of vacation payments) using the document Calculation of salaries and contributions

As a result of document synchronization Reflection of salaries in accounting with the accounting program, the used reserves (write-off of estimated liabilities) will be reflected in the debit of sub-accounts of account 96 “Provisions for future expenses”. for example, Dt 96.01.1 Kt 70 ″. Contributions accrued from these payments will be reflected on the debit of account 96.01.2 in correspondence with subaccounts 69 of account.

To form in the accounting program entries for writing off previously accumulated liabilities and reserves in the document Reflection of wages in accounting, the following types of transactions have been implemented, for which annual vacations and their compensations are automatically reflected:

Annual leave to reflect vacation pay, for which the previously accumulated liabilities (and reserves) were not enough. Such amounts in the accounting program can correspond to a posting in correspondence, for example, to the debit of a cost account;
Annual leave at the expense of estimated liabilities to reflect the vacation pay accrued against liabilities previously accumulated in accounting. Such amounts in the accounting program may correspond to a posting in correspondence, for example, on the debit of sub-accounts of account 96 “Reserves for future expenses”;
Annual leave compensation to reflect compensation for annual leave, for which the previously accumulated liabilities (and reserves) were insufficient. Such amounts in the accounting program can correspond to a posting in correspondence, for example, to the debit of a cost account;
Compensation for annual leave from estimated liabilities for
reflection of compensation for annual leave accrued on account of obligations previously accumulated in accounting. Such amounts in the accounting program may correspond to a posting in correspondence, for example, on the debit of sub-accounts of account 96 “Reserves for future expenses”.

If reserves are also formed in tax accounting, then their amounts may differ from the amounts reflected in accounting. In this case, vacation can also be reflected by type of transactions:

to reflect vacation pay, accrued against liabilities previously accumulated in accounting and reserves accumulated in tax accounting. Such amounts in the accounting program may correspond to a posting in correspondence, for example, on the debit of sub-accounts of account 96 “Reserves for future expenses”;
to reflect the vacation pay accrued against the reserves previously accumulated in tax accounting. Such amounts in accounting can correspond to a posting in correspondence, for example, to the debit of a cost account. In tax accounting - on the debit of sub-accounts of account 96

It should be noted that compensation for annual leave from the reserve is not reflected in tax accounting, while compensation for annual leave from the reserve is not reflected in tax accounting. In addition, according to the results of the inventory, the amounts of overly accrued liabilities and reserves are reflected in account 91.01 "Other income".

Consider an example of reflecting salaries (vacation pay) in accounting in Fig. 3. Employee Obramov S.V. went on vacation and accrued the amount of vacation pay in the amount of 47 781, 58 rub document "vacation"... This is the sum of the costs of paying for vacation and insurance premiums accrued on vacation pay, in fulfillment of the previously accepted estimated obligation, is divided into two types of transactions:

Annual leave at the expense of estimated liabilities and reserves: RUB 24,000(the amount of the previously accepted reserve), RUB 5,280= RUB 24,000 * 22% (the amount of insurance contributions to the Pension Fund of the Russian Federation for MPI), 696 r= RUB 24,000 * 2.9% (the amount of insurance contributions to the Social Insurance Fund), 1 224 rub.= RUB 24,000 * 5.1% (the amount of insurance contributions to the FFOMS), RUB 48= RUB 24,000 * 0.2% (the amount of contributions to the Social Insurance Fund from the NS and PZ);
Annual leave from reserves: RUB 23,781.58= 47,781.58 (the amount of vacation pay) - 24,000 rubles. (the amount of the previously accepted reserve), RUB 5,231.95= 23,781.58 rubles. * 22% (the amount of insurance contributions to the Pension Fund of the Russian Federation for MPI), RUB 689.67= 23,781.58 rubles. * 2.9% (the amount of insurance contributions to the Social Insurance Fund), RUB 1,212.86= 23,781.58 rubles. * 5.1% (the amount of insurance contributions to the FFOMS), RUB 47.56= 23,781.58 rubles. * 0.2% (the amount of contributions to the Social Insurance Fund from the NS and PZ).

On a bookmark Payment of vacations at the expense of estimated liabilities(Fig. 3) of the document reflects detailed information on accounting for estimated liabilities, which is not intended for transfer to the accounting program.

Fig 3 An example of the reflection of salaries in accounting

3. Automatic inventory of estimated liabilities at the end of the year

Inventory is also performed automatically using the document Accrual of estimated liabilities on vacations (section Salary Accruals of estimated liabilities on vacations) in the month of December. During the inventory, the calculation of estimated liabilities (BU) and reserves (OU) is carried out according to the same principle based on
of the accumulated vacation days, regardless of the method used. Algorithm
The inventory practically coincides with the algorithm for the monthly calculation of liabilities according to the IFRS methodology and consists of the following:

Additional accrual or write-off of a liability (reserve):

The number of unused vacation days is determined.
The average earnings are determined (as for a vacation).
By multiplying the days by the average earnings, the amount of the obligation is obtained, while the amount of the reserve (NU) is not calculated separately, since is the same value as the amount of the liability.
A comparison is made with the accumulated amount and the result is determined (additional accrual or write-off).

Additional accrual or write-off of insurance premiums of the liability (reserve):

Determined effective rate contributions for the year as a whole for each type of contribution separately:
the employee's contributory base is determined;
the amount of assessed contributions is determined;
the contribution rate is calculated as the ratio of the contribution amount and the taxable base.
The amount of the obligation is multiplied by the rate - it turns out estimated amount contribution commitment.
The received amounts of contributions are summed up, while the amount of contributions of the reserve (NU) is not calculated separately, since is the same value as the amount of the liability contributions.
A comparison is made with the accumulated amount of contributions and the result is determined (additional accrual or write-off).

5. Reports on estimated liabilities

After the document Accrual of estimated liabilities for vacations In chapter Salary - Salary reports the following reports can be generated:

Help-calculation "Vacation reserves"- designed to display a detailed calculation of vacation reserves and estimated liabilities for forthcoming vacations in the context of employees (modified depending on the methodology for forming estimated liabilities selected in the settings) (Fig. 4).
Balances and turnovers of vacation reserves- shows summary data on the movement of estimated liabilities in the context of the type of reserve (movement of account 96 “Reserves for future expenses”) (Fig. 5).
Vacation reserves for employees- designed to display the movement of estimated liabilities in the context of employees (breakdown of account 96 “Reserves for future expenses”) (Fig. 6).

Fig 4 Report Help-calculation "Vacation reserves"

Figure 6 Balances and turnovers of vacation reserves

Figure 6 Provisions for employee vacations

», September 2018.

How and with what document in the program "1C: Salary and 8", ed. 3.1, the formation of estimated liabilities has been implemented, what reports can be used to track the entered information, as well as how to register balances.

Estimated liabilities in "1C: ZUP 8"

Estimated liability, speaking of in simple words This is how much money our organization needs to compensate employees for the unused vacation they have accumulated if we need to fire everyone.

Estimated liabilities are required to reflect in the accounting of all organizations, except for small businesses, banks and government agencies. To reflect the information we need and make a calculation, we will use the document “ Accrual of estimated liabilities for vacations».

The document will become available to the user only when the following settings are made in the parameters of the organization in the program "1C: Salary and Personnel Management 8". We go to the menu " Customization", After which we pass to the item" The organization", Then to the tab" Accounting policy and other settings"And then to the item" Estimated liabilities (reserves) of vacations».

After the user configures the accounting policy for the organization, in the " The salary"The document" Accrual of estimated liabilities».

He will calculate how much money our organization needs to pay employees compensation for unused vacations for the current month, and with this document we will transfer the calculated information on reserves to the accounting program.

The formation of estimated liabilities occurs after the documents " Calculation of salaries and contributions" and " Reflection of salaries in accounting»

First, let's pay attention to the fields “ Organization" and " Month". Fields " Organization»May not be - if during the initial setup of the program we indicated that the program will keep records of only one organization. In field " Month»It is necessary to indicate the month of accrual of estimated liabilities. In the header of the document, it is also necessary to indicate by what operation the document will be calculated. In our example, in the field “ Operation"We indicate the item" Calculation of the current month", Subsequently by clicking on the button" Fill in»Data in the corresponding fields are filled in and calculated automatically.

The first tab displays the collected summary data for accounting this data in the accounting program by department.

The second tab shows the calculation of the same obligations, only for employees. This information is used to control and analyze calculations.

The third tab displays information used for the calculation. The information that the program takes for calculation depends on the specified method selected in the organization's parameters. When calculating, two auxiliary indicators are used: calculated and accumulated.

The item "Adjustment of balances" allows us to manually enter the balances for vacations. It is necessary to use this functionality, for example, when, according to analytics, “ Subdivision»There was a surplus in one subdivision and a shortage in another subdivision due to the transfer of employees and a reserve that was created for one subdivision in accounting and was used for another subdivision.

On the first tab, you enter the balances as a whole by divisions. This data will be automatically filled in on the second tab and broken down by employee, taking into account the remainder of vacations.

On the second tab, you enter balances by employees. When filling in balances by employees, balances by departments will be calculated automatically.

Reports for the analysis of vacation reserves

« Help calculation "Vacation reserves"- this report displays detailed information how much money the organization needs to pay for planned vacations for employees.

« Balances and turnovers of vacation reserves»- displays summary information on the movement of estimated liabilities in the form of a reserve. It is useful in that you can watch the movements on the 96th count.

« Vacation reserves for employees»- displays data on the movement of estimated liabilities for employees. It is useful in that you can see the transcript for the 96th account.

These reports can be opened through the section " The salary» – « Salary reports ", in the right column there will be links of the same name to reports.

Formation of reserves for future expenses for vacation pay in configurations 1C ZUP 2.5 and UPP 1.3.

The products 1C ZUP 2.5 and UPP 1.3 have functionality that allows you to create reserves for future payment costs. However, there is only one way to determine the amount of the estimated liability - calculation according to a predetermined standard. The details of the method are set out in sufficient detail both on the resource for information and technical support of 1C products its.1c.ru and on other resources.

A number of companies use other methods of assessing the provision. One of the most common is to calculate the amount of the estimated liability based on the average daily earnings of employees and the amount of expected insurance premiums.

Let's take, for example, a situation when the following procedure for creating a reserve is enshrined in the accounting policy:

the estimated liability is determined on the last day of each month;
the amount of the estimated liability is calculated as the product of the number of vacation days not used by working employees at the end of the month (according to personnel records) to medium daily wages employee for the last 12 months, taking into account the assessed contributions for compulsory insurance.

Basis: clause 5 of PBU 8/2010, clause 7 of PBU 1/2008.

In accordance with this, we need to perform the calculation in the 1C program.

The calculation method we propose is quite simple:

Of course, these steps are difficult for an organization with a large number of employees. However, the process lends itself to automation, and below you can find a link to processing, which generates a report with the necessary data automatically, as well as can generate a document “Reflection of salary in regulations. Accounting ”and fill it with calculated data. This will allow you to transfer data to 1C: Accounting and reflect them in the regulatory accounting.

In the event that there are not too many employees working in your company, then personnel documents and documents can be kept in 1C Accounting. If accounting is kept in 1C ZUP, then the principle of action will be the same, only you will not need to pre-configure the program to enable this functionality.

Within the framework of this article, we will consider, step by step, the accrual of vacation in 1C Accounting 8.3 according to the approved vacation schedule of the organization, which is mandatory for both the employer and the employee.

By the way! Where can I find a vacation schedule in 1C 8.3? Nowhere! To maintain a schedule, you must use 1C ZUP or other programs.

This setting is needed in order for you to be able to use personnel documents and documents of employee accruals. In the "Administration" section, click on the "Accounting Options" hyperlink.

In the form that appears, go to the "Salary settings" item.

A settings window will appear in front of you, in which it is imperative to indicate that personnel records and salary accounting will be conducted in this program. Further, in the "Payroll" section, set the checkbox on the item "Keep records of sick leave, vacations and executive documents". Without this add-in, you simply cannot create the corresponding documents.

For convenience, we will also clarify that personnel records in our case will be complete. This will allow you to keep documents on appointments, transfers and dismissals of employees.

Vacation in 1C Accounting 3.0

In the section "Salary and personnel" go to the item "All charges".

In the opened form of the list of accrual documents, select the "Vacation" item in the "Create" menu. If you do not have such an item, or you do not have the menu itself, then return to the program settings.

First of all, in the newly created document, specify the organization in which the employee and the employee himself work. Next, you need to select a month and you can proceed to filling in the "Main" tab.

In our case, Gennady Sergeevich Abramov took the entire vacation from 09/01/2017 to 09/28/2017, which we indicated in the "Vacation period" fields. Below we indicate for what period of work the vacation was granted and the date of payment.

The amounts "Accrued", "Personal Income Tax" and "Average earnings" were calculated automatically. We can manually correct the last two digits. We will not dwell on personal income tax in detail. Consider the change in average earnings. To do this, click on the green pencil sign to the right of the corresponding field.

The data for calculating the average earnings are taken for Last year according to the hours actually worked. You can correct not only the accrued amounts, but also the days worked. All these data will be automatically taken into account immediately and the new calculated amount will be displayed in the "Average earnings" field.

In order to return to the calculations performed by the program initially, click on the "Refill" button. After a positive answer to the program question, all manual changes will be lost.

The "Accruals" tab contains a brief summary of the amount, for what period, will be credited. This amount can also be edited manually.

After completing this document, do not forget to go through it. If necessary, in 1C 8.3 Accounting you can also find printed forms(menu "Print") with the calculation of average earnings and a vacation order in the form of T-6.

Reflection of vacation in the calculation of wages

Let's create a payroll document, which is located in the same section as vacations. In the header, we indicate that we will make the accrual for September 2017 for the organization "Konfetprom LLC".

After clicking on the "Fill" button, the program will automatically calculate charges for all employees the said organization taking into account the hours worked. We see that the employee for whom we have just issued a vacation wage paid in just one day. The fact is that almost the entire month he is on vacation and the program took this into account. The rest of the accruals was displayed in the "Vacation" column.

In the payroll, the September payment for a given employee is divided into salary payments for days worked and vacation pay.