Rolling leave. Practical examples of accounting and taxation procedures. Vacation pay for rolling leave: tax authorities are changing their approach Reserve for the distribution of vacation pay

An employee's vacation often begins in one tax period and ends in another. How to pay for such rolling leave is not always obvious. We will analyze complex situations using examples.

How to withhold and pay personal income tax during a rolling vacation

Regardless of whether the vacation is transferable or not, it must be paid no later than three days before the start (Article 136 of the Labor Code of the Russian Federation). And don’t forget to withhold personal income tax (clause 4 of article 226 of the Tax Code of the Russian Federation).

From January 1, 2016, the dates for withholding and transferring personal income tax by tax agents have been clarified, thereby eliminating previous discrepancies. Tax agents are required to transfer personal income tax 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). In other words, the accountant must transfer personal income tax from vacation pay in the month when vacation pay was accrued and paid. The fact that the employee will go on vacation next month does not matter.

Example 1
Employee of Raduga LLC Savelyev V.K. goes on vacation for 14 calendar days, from March 28, 2016 to April 10, 2016. Vacation pay to Savelyev must be paid no later than March 25, 2016, personal income tax must be transferred no later than March 31, 2016.

When determining the tax base for personal income tax, an employee can claim standard tax deductions for each month of the tax period, for children or for himself (Article 218 of the Tax Code of the Russian Federation). However, the law does not establish from which income the employer must provide such deductions. It turns out that the deduction can be provided both from vacation pay and wages, but only once a month.

When to calculate and pay insurance premiums during rolling leave?

Insurance contributions to the Pension Fund of the Russian Federation and the Social Insurance Fund are calculated together with vacation pay (Clause 1, Article 11 of the Federal Law of July 24, 2009 No. 212-FZ).

Contributions accrued for vacation pay must be transferred together with insurance contributions accrued for wages, but no later than the 15th day of the month following the month for which vacation pay was accrued (Part 5, Article 15 of Law No. 212-FZ). The insurer pays premiums for injuries no later than the 15th day of the calendar month following the calendar month in which the premiums were accrued (clause 4 of Article 22 of the Federal Law of July 24, 1998 No. 125-FZ).

Thus, regardless of the date when vacation pay was accrued for rolling vacation, insurance premiums“for injuries” must be transferred together with contributions to wages (letter from the Federal Social Insurance Fund of Russia dated December 16, 2014 No. 17-03-09/08-4428P).

Important!
Amounts of vacation pay during the treatment of occupational diseases or injuries received at work are not subject to personal income tax and contributions. The same applies to travel to and from the place of treatment (Article 217 of the Tax Code of the Russian Federation; Clause 1, Part 1, Article 9 of Law No. 212-FZ, Clause 1, Article 202 of Law No. 125-FZ).

How to reflect transferable leave payments in tax accounting

When calculating income tax, expenses take into account the amounts of vacation pay and the insurance premiums accrued on them (clause 2 of Article 255, subclause 1 of clause 1 of Article 264 of the Tax Code of the Russian Federation).

When a company uses the cash method, vacation pay and insurance premiums for them are taken into account as expenses at the time of actual payment (subclause 1, clause 3, article 273, subclause 3, clause 3, article 273 of the Tax Code of the Russian Federation).

With the accrual method, payment for rolling vacation is distributed between the periods in which the vacation falls (letters of the Ministry of Finance of Russia dated July 21, 2015 No. 03-03-06/1/41890, dated July 15, 2015 No. 03-03-06/40536 ). As for insurance premiums accrued for vacation pay, they are taken into account as expenses on the date of their accrual, regardless of what periods the vacation days fall in (subclause 1, paragraph 7, 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-Р327643, dated December 23, 2010 No. 03-03-06/1/804).

Example 2
Employee of Raduga LLC Kozintsev M.M. goes on vacation for 14 calendar days from March 28, 2016 to April 10, 2016. The billing period is from January 1, 2015 to February 29, 2016 inclusive. The billing period has not been fully worked out:

• in July 2015, Kozintsev was on a business trip from 21 to 25 (5 days);
• in January 2016 on sick leave from 14 to 23 (10 days).

These periods are not included in the calculation. The accrued salary amounts for all months except July and January amounted to 20,000 rubles, in July 2015 - 18,500 rubles, in January 2016 - 15,500 rubles. The employee has a minor child. Here is the sequence of actions of an accountant.

1. The amount of payments taken into account for vacation pay is 234,000 rubles. (RUB 20,000 × 10 months + RUB 18,500 + RUB 15,500).

2. The total number of calendar days for the billing period is 337.4 days. For July - 24.6 days. ((31 - 5) × 29.3:31); for January - 19.8 days. ((31 - 10) : 29.3 × 31), for the remaining months involved in the calculation - 29.3 days.

3. Average daily earnings - 693.54 rubles. (RUB 234,000:337.4 days).

4. The total amount of vacation pay will be 9709.56 rubles. (March - 2774.16 rubles, April - 6935.40 rubles)

When paying vacation pay, Kozintsev must withhold personal income tax.

Deductions of insurance premiums for vacation pay will amount to 3107.06 rubles. (RUB 9,709.56 × 32%).

When calculating taxable profit for the 1st quarter of 2016, the following are taken into account:

• vacation pay for March - 2774.16 rubles;
• insurance premiums from the entire amount of vacation pay - 3107.06 rubles.

Vacation pay for April in the amount of 6935.40 rubles. will be taken into account when calculating income tax for the first half of 2016.

Important!
The procedure for calculating average earnings is established by the “Regulation on the specifics of the procedure for calculating average earnings” (approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).

Average daily earnings for vacation pay are calculated for the last 12 calendar months preceding the month in which the vacation begins. The calculation is carried out by dividing the amount of accrued wages by 12 and 29.3 (average monthly number of calendar days) (Article 139 of the Labor Code of the Russian Federation). Non-working and holidays those falling during the period of annual paid leave are not included in the number of calendar days (Article 120 of the Labor Code of the Russian Federation).

How to write off expenses for rolling leave using the reserve

The vacation reserve is created to account for expenses evenly. It is mandatory to form it in accounting (clause 5, clause 8 of PBU 8/2010). An exception is made only for small businesses. In tax accounting, the reserve is formed at the discretion of the organization (clause 24, article 255, article 324 of the Tax Code of the Russian Federation). The reserve for vacation pay is created taking into account taxes and contributions that must be accrued on vacation pay.

The right to vacation for the first year of work for a particular employer arises for the employee after six months of continuous work. By agreement of the parties, paid leave is provided to the employee until the expiration of six months (Article 122 of the Labor Code of the Russian Federation). Thus, for an employee going on vacation, the reserve for vacation pay may not fully cover the amount of vacation pay and insurance contributions due for accrual. The uncovered portion of payments is attributed to the organization's expenses.

Example 3
An employee of Raduga LLC, Melnikov N.N., who has been working in the organization since June 15, 2015, is going on vacation for 14 days from March 28, 2016 to April 10, 2016. Melnikov’s salary for June 2015 was 12,000 rubles. In February 2016, the employee was on sick leave from 15 to 24 (10 days). The salary for February was 15,000 rubles, for the remaining months - 20,000 rubles. Melnikov has no children.

Raduga LLC is forming a reserve for vacations; at the time Melnikov went on vacation, a reserve in the amount of 5,800 rubles was accrued. This amount is not enough to cover vacation pay due in March (including insurance contributions).

1. The amount of payments taken into account for vacation pay is 167,000 rubles. (12,000 rub. +7 months + 20,000 rub. +15,000 rub.).

2. The total number of calendar days for the billing period is 239.92 days. (15.62 days - for June 2015 ((30 - 14) × 29.3: 30); 19.20 days - for February ((29 - 10) × 29.3: 30), for July 2015 year - January 2016 - 205.10 (7 × 29.3)).

3. Average daily earnings - 696.06 rubles. (RUB 167,000: 239.92).

4. The amount of vacation pay is 9744.84 rubles. (for March - 2784.24 rubles, for April - 6960.60 rubles), 8477.84 rubles are due for payment minus personal income tax (1267).

5. Insurance premiums amount to 3118.35 rubles. (for March - 890.96 rubles, for April - 2227.39 rubles).

6. Part of the vacation and insurance contributions related to payments for March in the amount of 5,800 will be accrued from the vacation reserve, and the remaining part in the amount of 102.59 rubles. (2784.24 + 3118.35 - 5800) was expensed.

The April part of vacation pay is 6960.60 rubles. will be taken into account in calculating income tax for the six months.

An employee fell ill while on temporary leave. What adjustments are needed?

While on vacation, an employee may become ill and submit a sick leave certificate to the organization. Then, by agreement with the employee, the vacation is extended or transferred to another period (Article 124 of the Labor Code of the Russian Federation).

Regardless of whether rolling leave due to illness is extended or postponed, temporary disability benefits are accrued and paid in the usual manner. There will be no need to reschedule or extend vacation if the employee takes sick leave:

• caring for a family member, including a child;
• when he was on paid student leave or leave at his own expense;
• when I was on vacation with subsequent dismissal.

When transferring vacation, accrued amounts of vacation and insurance contributions are reversed. If you are granted a vacation that was not taken off, then the amount of vacation pay and insurance premiums must be recalculated based on the new billing period.

When extending vacation, there is no need to recalculate vacation pay, since days of temporary disability are not included in the calculation of average earnings. Sick days are excluded from the calculation period, therefore, the amount of vacation pay will not change. In addition, if vacation pay is fully accrued from the vacation reserve, then there is no need to adjust the expenses taken into account when calculating income tax. Otherwise, if the vacation extension moves to another period, adjustments will have to be made.

Example
Let's use the conditions of example 2.

Employee of Raduga LLC Kozintsev M.M. got sick on vacation. Before the end of his vacation, he reported that on March 30, 2016, he took sick leave and wanted to extend his vacation time. Sick leave closed April 5, 2016. Thus, the employee’s vacation is extended until April 16, 2016. Consequently, it will be necessary to recalculate expenses: reduce for March, and increase for April by 1387.08 rubles. (RUB 693.54 × 2 days). There is no need to recalculate insurance premiums, since the start of the vacation is in March, the premiums are recognized as expenses on the date of accrual.

Natalya NASIBOVA,
expert of the “Kontur.Normative” service of SKB Kontur

A situation where an employee’s vacation begins in one month or even a 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 No. 922 (hereinafter referred to as Regulation No. 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

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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 Labor Code of the Russian Federation in collective agreement, local normative act Other periods for calculating average wages may be provided if this does not worsen the situation of employees. 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 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 skill, class, length of service, knowledge 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 conditions labor, for work at night, payment for work on weekends and non-working holidays, payment overtime;
• 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 remuneration system and accrued in the billing period.

Thus, according to the letter of the Ministry of Finance of Russia dated March 22, 2012 No. 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 No. 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 job responsibilities etc. There is no reason to take them into account when calculating the average salary.

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 on 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 of May 2, 2015 No. 113-FZ “On Amendments to Parts One and Two of the Tax Code 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 relieving accountants of headaches. Thus, since 2016, the tax agent must transfer personal income tax withheld from vacation pay to the budget 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

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The 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.

FYI

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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 the 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 dated 02/07/2012 No. 11709/11 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 Federal Law dated July 24, 2009 No. 212-FZ “On insurance premiums in Pension fund Russian Federation, Social Insurance Fund of the Russian Federation, 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 No. 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 No. 125-FZ “On compulsory social insurance against accidents at work 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 a cash basis, vacation pay and insurance contributions are taken into account at the time of their actual payment (subclauses 1 and 3 of clause 3 of 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 cash and (or) another form of 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 No. 03-03-06/40536, dated 07/21/2015 No. 03-03-06/1/41890, dated 06/09/2014 No. 03-03-RZ/27643, dated 01/09/2014 No. 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 No. 7-3-04/614@ of the Federal Tax Service of Russia dated 03/06/2015, tax service specialists came to the conclusion that the costs of wages retained by 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

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The 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 × 1 day);
• in the third quarter - 43,392.86 rubles. (RUB 45,000 / 28 days × 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 sub-clause. 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 (subclause 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 No. 03-03-05/57806, dated December 23, 2010 No. 03-03-06/1/ 804, dated 06/01/2010 No. 03-03-06/1/362, etc.).

If an organization uses a simplified

If the company has chosen the object of taxation - income, 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 payment (subclause 6, clause 1, article 346.16, subclause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation). Insurance premiums also reduce the tax base for single tax at the time of their payment (subclause 7, clause 1, article 346.16, subclause 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

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Let's use the conditions of the previous example.

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 remuneration 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.

FYI. 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 the 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 incurring 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 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:

Accountants have a lot of difficulties accounting for vacation pay in a situation where an employee went on vacation in one month and returned to work in another. This article will talk about what entries to make in this case, how to reflect expenses in tax accounting and when to transfer personal income tax and insurance premiums.

Expenses in tax accounting

The amount that the employee receives during the next vacation is included in labor costs (subclause 7 of article 255 of the Tax Code of the Russian Federation). In the case of an employee's rolling vacation, the accountant will have to figure out which month's expenses to write off vacation pay for (hereinafter it is understood that in tax accounting a reserve for upcoming vacation expenses is not formed).

“Simplified” companies and companies using the cash method reflect expenses at the time of payment. And vacation pay, as you know, is issued no later than three days before the start of the vacation. It turns out that if the vacation began in June and ended in July, then the employee received vacation pay in June. Therefore, companies using the cash method and organizations are not required to show the entire amount in expenses for June.

With the accrual method the situation is not so simple. There are two opposing points of view here.

According to the first, vacation pay must be taken into account in the same way as with the cash method, that is, in full at the time of payment. This conclusion can be drawn from paragraph 4 of Article 272 of the Tax Code of the Russian Federation, which states that labor costs must be recognized monthly based on accrued amounts. Since vacation pay is accrued in June, then it should be included in expenses in June.

The second point of view implies that vacation pay must be distributed among the months in which the vacation falls. In particular, if the vacation began in June and ended in July, part of the vacation pay should be attributed to June expenses, and part to July expenses. A similar position was expressed by the Russian Ministry of Finance (letter dated June 14, 2011 No. 07-02-06/107). In arbitration practice there are examples when judges recognized this method of accounting for vacation pay as correct (resolution of the Seventh Arbitration court of appeal dated 10.20.11 No. 07AP-8099/11). We also believe that this method is more correct.

Expenses in accounting

Due to the fact that vacation pay is reflected differently in tax accounting than in accounting, the organization has deductible temporary differences and deferred tax assets.

Example 1
Olga Stepanova works at the Jupiter manufacturing plant. This organization uses the accrual method for income tax purposes.
In tax accounting, vacation pay is written off as an expense for the month in which the vacation falls.
In accounting, the company creates a reserve for upcoming vacation expenses for each employee. Deductions for Stepanova amount to 5,000 rubles. monthly.
Every month during the year the accountant makes the following entries:
DEBIT 20 CREDIT 96
- 5,000 rub. - a reserve has been formed for upcoming expenses for employee Stepanova’s vacation pay;
DEBIT 09 CREDIT 68
- 1,000 rub. (RUB 5,000 x 20%) - the deferred tax asset is shown.
In 2012, Stepanova took another vacation, which began in June and ended in July. The vacation pay received by Stepanova amounted to 35,000 rubles. This value was distributed as follows: 12,500 rubles. - for the June part of the vacation and 22,500 rubles. - for the July part.
In the register tax accounting for June expenses are reflected in the amount of 12,500 rubles.

DEBIT 68 CREDIT 09
- 2,500 rub. (RUB 12,500 x 20%) - the deferred tax asset was reduced;
DEBIT 96 CREDIT 70
- 35,000 rub. - employee Stepanova’s vacation pay was issued at the expense of the reserve for future expenses.
The tax register for July reflects expenses in the amount of 22,500 rubles.
In July, the accountant made the following entry:
DEBIT 68 CREDIT 09
- 4,500 rub. (RUB 22,500 x 20%) - the deferred tax asset was reduced.

Insurance premiums

Vacation pay must include pension and medical contributions, as well as contributions for “injuries” and compulsory insurance in case of temporary disability and in connection with maternity. Holiday pay contributions must be paid at the end of the month in which they are accrued. In the case of a vacation that began in June and ended in July, contributions should be accrued in full in June, and the money should be transferred to the funds at the end of June.

At what point should an accountant classify holiday pay contributions as expenses? In tax accounting, companies using the cash method write off insurance payments when they are paid. Companies using the accrual method - at the time when contributions are accrued. This means that if vacation “shifts” from June to July, then with the accrual method, contributions should not be split, but included entirely in June costs. The Ministry of Finance of Russia also agrees with this point of view (letter dated December 23, 2010 No. 03-03-06/1/804).

Regarding accounting, then there is no complete clarity here. Some experts argue that contributions from vacation pay should be reflected in the same way as the vacation pay themselves, that is, create a reserve for upcoming expenses for them in accordance with PBU 8/2010. But there is another opinion: contributions cannot be classified as estimated liabilities, since the obligation to pay them does not arise as a result of past events, but appears when accruing vacation pay. As a result, the provisions of PBU 8/2010 do not apply to contributions. And if so, then you need to write them off as expenses in the month in which the vacation falls.

In our opinion, the second approach is more correct. But for those who adhere to it, vacation pay and contributions will have to be accounted for differently, and this will further complicate the already difficult accounting. In addition, taxable temporary differences and deferred tax liabilities must be reflected.

Example 2 (continued from example 1)
Accountant manufacturing enterprise“Jupiter” assessed contributions for Olga Stepanova’s vacation pay at a general rate of 34.2% (including contributions for “injuries”).
The tax register for June shows expenses in the amount of 11,970 rubles. (RUB 35,000 x 34.2%).
In June, the accountant made the following entries:
DEBIT 76 CREDIT 69
- 11,970 rub. - contributions to extra-budgetary funds for Stepanova’s vacation pay were accrued;
DEBIT 20 CREDIT 76
- 4,275 rub. (RUB 12,500 x 34.2%) - contributions accrued towards vacation pay for days that fall in June are written off as expenses;
DEBIT 68 CREDIT 77
- 1,539 rub. ((11,970 - 4,275) rub. x 20%) - the deferred tax liability is shown.
In July, the accountant made the following entries:
DEBIT 20 CREDIT 76
- 7,695 rub. (RUB 22,500 x 34.2%) - contributions accrued towards vacation pay for days that fall in July are written off as expenses;
DEBIT 77 CREDIT 68
- 1,539 rub. - deferred tax liability has been repaid.

Personal income tax

Until recently, the question of when an organization should transfer vacation pay was considered controversial. Many accountants believed that since vacation pay relates to wages, income tax can be paid at the end of the month along with personal income tax on wages for that month. The officials, in turn, argued that the tax on vacation pay must be transferred at the time the vacation pay is issued to the employee.

Earlier this year, Supreme arbitration court resolved the dispute and admitted that the tax on income from vacation pay must be transferred either on the day the money is received in the bank, or on the day the money is transferred to the employee’s card. This conclusion is set out in the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation. Experts from the Russian Ministry of Finance share the same opinion (letter). Thus, in a situation with vacation moving from June to July, personal income tax should be transferred in June.

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

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 Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1 “On approval unified forms primary accounting documentation for labor accounting and payment."

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

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 average salary. This applies to financial assistance, payment of food costs, travel, training, utilities, rest, 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.

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, 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 of July 24, 2009 No. 212-FZ, clause 1 of Art. 20.1 of the Federal Law of 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 expenses", 29 "Servicing industries and farms", 44 "Sales expenses" 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).

Tax accounting

Income tax individuals

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. An 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 2,925 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 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 of 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 vacation 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 legislation of the Russian Federation, employment contracts(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 wage 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, 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, 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 to pay 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 accounting policy for tax purposes.

During the year, the reserve takes into account the estimated, and not 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 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 actual expenses to pay 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.

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).