Question Vacation pay was paid at the end of December 29, 30, 31, 2015. Accrued on January 31, 2019. Because Since we are accruing from revenue, we cannot accrue vacation pay in December, because...

How to fill out 6 personal income taxes. Answer There is no need to reflect payments for 2015 in the calculation of 6-NDFL. The vacation pay tax that the organization withheld and transferred in December refers to 2015.

Calculation of vacation in 2019 and 2019: examples of calculation

, calculation of vacation pay in 2019, determination of vacation experience, number of vacation days, billing period, payments for the billing period, vacation pay. To correctly calculate vacation in 2019 and 2019 (calculation examples can be found below), determine: the duration of the billing period, which is taken into account when calculating average earnings; the employee’s earnings for the pay period; average daily earnings of an employee; total amount.

Topic: Vacation on the 1st day, which month to accrue

Vacation on the 1st, which month to accrue Still, please, if anyone knows, tell me what month to accrue vacation that began on April 1, but which was paid according to a preliminary calculation on March 25, what legislative acts say this.

because I accrue April vacation in April, simply because it is April, and simply because on March 25 I don’t have the March accrued salary so that the vacation would be calculated correctly, and simply because then I don’t have to recalculate either the vacation or the March salary ( What if an employee gets sick from March 25 to March 31 or goes without pay (how do you know that all these March days off are absences, which are so important for April vacation pay?).

How to determine the billing period for vacation pay

Before calculating an employee’s earnings, determine for what period to collect this information.

We are talking about the so-called billing period.

It is important to consider that its duration is limited, and some periods of time must be excluded from it.

This recommendation will help you avoid making mistakes in your calculations.

What is the length of the payroll period for Generally, the length of the payroll period depends on how long the employee works for the employer.

How to calculate and arrange vacation (examples)

Miscellaneous How to calculate and arrange vacation (examples) There are many nuances when determining vacation pay, ranging from taking into account bonuses, sick leave, business trips, and ending with which days need to be taken into account.

Let's look at examples of the procedure for paying for the due vacation. In general, the calculation procedure is simple.

Previously, I advised my clients to simply recalculate the vacation accrual document after the final calculation of salaries for the previous month, but with the advent of 6-NDFL, the situation has changed a little. Let's consider an example in the 1C program: Salaries and personnel management 8th edition 3.1.

Deadlines for payment of wages, bonuses, vacation pay and other accruals

Konstantin Nikolaev 2014-04-22

Let's consider when it is necessary to pay wages and other accruals, what documents regulate payments, as well as responsibility for late payment of accruals.

Terms of payment of wages According to Article 136 of the Labor Code of the Russian Federation.

The Ministry of Labor explained how to correctly calculate vacation pay

All calculations regarding vacation pay should be calculated in calendar days.

If an employee goes on vacation, say, on Monday, he needs to be paid no earlier than Friday, according to the Ministry of Labor. Information is posted on the official website of the Ministry of Labor and Social Policy of the Russian Federation

“On the need to recalculate vacation amounts taking into account changes in the average monthly number of calendar days”

.

Three days before the start of the vacation, the organization is obliged to pay the employee vacation pay, which is calculated from the average daily earnings.

Average daily earnings

Features of calculating average earnings are approved by the Decree of the Government of the Russian Federation
dated December 24, 2007 No. 922.

The general procedure for calculating average earnings when paying for vacation is established in Article 139 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation). In 2014, Federal Law dated 02.04. 2014 No. 55-FZ, Article 139 of the Labor Code of the Russian Federation was amended. From now on, when calculating vacation pay, instead of the coefficient 29.4, the coefficient 29.3 is used. The coefficient corresponds to the average monthly number of calendar days in a year.

For vacation pay and compensation for unused vacation, the average daily earnings are calculated for the last year - for 12 calendar months. To do this, accrued wages, including all payments provided for in the organization, must be divided
by 12 (months) and by 29.3 (average monthly number of calendar days).

The calculation period for vacation pay is 12 months preceding the month in which the employee goes on vacation.

How to calculate average daily earnings

Firstly, the billing period.

Secondly, the amount of payments that the employee received in the pay period.

The calculation period for vacation pay is 12 months immediately preceding the month in which the employee goes on vacation.

You need to take the calendar month into account:

January: 1st to 30th of the month inclusive.

February: from the 1st to the 28th of the month inclusive.

March: from the 1st to the 31st of the month inclusive.

EXAMPLE OF HOW TO DETERMINE THE BILLING PERIOD

The billing period includes:

July-December 2016

How to calculate vacation pay in 2017

Now that the billing period has been determined, you need to calculate the amount of payments for this period.
The calculation includes all payments received by the employee: bonuses, additional payments, allowances, incentives, etc.

For the list of payments that are taken into account, see the resolution of the Government of the Russian Federation
from 24.12. 2007 No. 922, or more precisely in paragraph 2 of the Regulations approved by this resolution
about the features of calculating average earnings.

Here is a list of payments that need to be taken into account in average earnings when calculating vacation pay:

• wages accrued at tariff rates, official salaries, piece rates, as a percentage of revenue from product sales;
• wages paid in non-monetary form;
• Commission remuneration;
• fees for editorial staff of newspapers, magazines, and other media;
• the difference in official salaries of employees who transferred to a lower-paid position;
• bonuses and additional payments (for class, qualification category, length of service, combination of professions, etc.);
• compensation payments related to working hours and working conditions (determined by regional regulation, additional payments for work in hazardous and difficult working conditions, at night, in multi-shift work, on weekends and holidays and overtime);
• bonuses and rewards;
• other payments provided for by the remuneration system.

The following are not included in the calculation of average earnings: material assistance, dividends, loans and other payments that are not related to. That is, payments are not for work.

We take into account the periods:

July-December 2016 and

January-June 2017.

The employee's monthly salary is 20,000 rubles.

In addition to the salary, the employee receives bonuses for fulfilling and exceeding the sales plan in accordance with the Regulations on bonuses, which are approved by the company.

In March, the employee exceeded the sales plan and received a bonus of 8,000 rubles.

In April, the employee again exceeded the sales plan, but this time to a lesser extent and received a bonus of 5,000 rubles.

In May, the employee did not fulfill the plan, but received financial assistance in the amount of 4,000 rubles in connection with the birth of a child.

12 months × 20,000 rub. = 240,000 rub.

2) We include in the calculation two bonuses paid in March and April 2017.

240,000 rub. + 8,000 rub. + 5,000 rub. = 253,000 rub.

3) We do not include financial assistance in the calculation.

How to take into account quarterly, semi-annual and annual bonuses in average earnings

It is not uncommon for organizations to introduce quarterly or annual bonuses rather than monthly ones. Such bonuses must be taken into account in equal shares in average earnings. The total amount of the bonus must be divided by the number of months that are included in the bonus period. For example, if the bonus is for a quarter, the bonus amount must be divided by 3 months.

If at least one of the bonus months does not fall within the billing period, part of the bonus “falls out” and is not taken into account in average earnings.

EXAMPLE OF ACCOUNTING FOR A QUARTERLY BONUS IN THE CALCULATION OF AVERAGE EARNINGS

The billing period is the 12 months preceding the vacation.

We take into account the periods:

August-December 2016 and

January-July 2017.

The employee's monthly salary is 22,000 rubles.

In addition to the salary, the employee received a bonus for the 3rd quarter of 2016 in the amount of 18,000 rubles. The monthly premium amount will be: RUB 18,000. : 3 months = 6,000 rub.

The 3rd quarter of the year includes: July, August, September. And in the calculation period we must take into account the period from August 2016 to December 2016. This means we take into account only the part of the quarterly bonus that relates to August and September 2016.

Let's calculate the average employee's earnings:

1) We calculate wages for 12 months:

12 months × 22,000 rub. = 264,000 rub.

2) We include in the calculation the bonus for August and the bonus for September (these are parts of the quarterly bonus received by calculation) 264,000 rubles. + 6,000 rub. + 6,000 rub. = 276,000 rub.

How to account for non-labor bonuses

Bonuses such as gift payments for employee anniversaries, the organization’s birthday, voluntary work by an employee for a sick colleague, and so on, are one-time in nature and are not provided for by the remuneration system. It turns out that you cannot include one-time payments in the calculation of average earnings. But, on the other hand, if you want to take this kind of payments into account when calculating average earnings for vacation pay, simply include them in the Regulations on Bonuses or in the Collective Agreement.

Financial assistance is not included in the calculation of average earnings

In addition, the Tax Code of the Russian Federation does not contain rules requiring that vacation pay be taken into account in proportion to the vacation days falling on each reporting (tax) period (letter of the Federal Tax Service of Russia dated March 6, 2015 No. 7-3-04/). Let us note that the overwhelming majority of courts have always supported this approach (see, for example, Resolution of the Federal Antimonopoly Service of the West Siberian District dated November 7, 2012 No. A27-14271/2011, Moscow District dated June 24, 2009 No. A40-48457/08-129-168 , Ural District dated December 8, 2008 No. A07-6787/08). Please note: insurance premiums are calculated at the time of determining the amount of vacation pay, regardless of the duration of the vacation falling in different months (Part 3, Article 15 of the Federal Law of July 24, 2009 No. 212-FZ). In income tax expenses, insurance premiums are also taken into account at a time - on the date of accrual (clause 1, clause 1, article 264, clause 1, clause 7, article 272 of the Tax Code of the Russian Federation).

Calculation of vacation pay if vacation starts on the 1st

In our case, the average earnings have increased, we promptly pay the difference in vacation pay to the employee, and the date of receipt of income, which will be reflected in 6-NDFL, will be a different date - October 5.

Vacation from the 1st day of the month in 1C: Salaries and personnel management 8th edition 3.1 The situation when an employee goes on vacation from the 1st day of the month quite often raises questions from our clients and readers: vacation pay must be paid 3 days before the start of the vacation, the previous month is still not fully worked, and wages have not been accrued, but this month must be included in the calculation of the average.

Info

Previously, I advised my clients to simply recalculate the vacation accrual document after the final calculation of salaries for the previous month, but with the advent of 6-NDFL, the situation has changed a little.

Let's consider an example in the 1C program: Salaries and personnel management 8th edition 3.1.

Vacation next month, vacation pay this month

If we look at the calculation of average earnings, we will see that wages for September were not included in it.

Attention

We pay vacation pay to the employee in the amount calculated according to this document, then we calculate and pay the salary for September.

After data on wages for September appears, vacation pay needs to be recalculated.

Until 2016, you could simply go into a previously created document, recalculate it and pay the employee the difference in amounts if average earnings increased.

But with the advent of 6-personal income tax, the situation has changed: now we calculate and pay personal income tax in the context of the dates of receipt of income, the vacation tax was calculated on the date September 28, then was withheld and transferred to the budget, so now it is not advisable to recalculate this personal income tax.

Accrual of vacation pay if vacation from the 1st day

There will be special rules for paying personal income tax on vacation pay.

Personal income tax withheld when paying vacation pay to an employee is transferred by the tax agent no later than the last day of the month in which such payments were made (para.

2 clause 6 art. 226 of the Tax Code of the Russian Federation in the new edition). Note! We collected all controversial issues regarding the payment of personal income tax on vacation pay and turned to officials.
In our article “The Federal Tax Service has clarified the control dates for personal income tax and contributions from vacation pay” - comments from Federal Tax Service specialists, a cheat sheet with control dates, as well as samples of 6-personal income tax, payment slips and postings.
Insurance premiums. The base for calculating mandatory insurance contributions paid to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund of the Russian Federation must include vacation pay for the month in which they are accrued (Part.

1 tbsp. 7 Federal Law dated July 24, 2009 No. 212-FZ, letters of the Ministry of Labor dated August 12, 2015 No. 17-4/OOG-1158, dated June 17, 2015 No. 17-4/B-298).

Vacation pay calculation

When vacation pay is included in expenses depends on the method of calculating income tax: accrual or cash method. Under the accrual method, vacation pay is recognized as an expense on a monthly basis in the reporting (tax) period to which it relates, regardless of the date of payment (clause
1 and 4 tbsp. 272 of the Tax Code of the Russian Federation). However, the Russian Ministry of Finance believes that vacation pay should be included in the expenses of each reporting (tax) period in proportion to the days of vacation falling on it (letter dated May 12, 2015 No. 03-03-06/27129). At the same time, officials of the Federal Tax Service of Russia take a different point of view: companies have the right to take into account the entire amount of vacation pay in the month in which they were accrued.
Since vacation pay is accrued and paid to the employee in a lump sum, regardless of what income tax period his vacation falls on.
Check whether you took into account the same payments when determining earnings for the billing period. All payments for the billing period that are provided for by the remuneration system are summed up: salary, allowances, bonuses named in the employment contract or other company documents. Material assistance, monetary gifts for holidays, etc. are not taken into account.

Payments from average earnings (sick leave benefits, vacation pay, business trips, parental leave, severance pay, etc.) are also not included.

The Chief Accountant program independently determines which payments should be taken into account when calculating vacation compensation and which should not. See if all periods are excluded from the calculation period. From the calculation period, you must exclude all days and the amounts accrued for them when the employee did not work. But at the same time, he retained an average salary or received nothing at all.

If vacation starts on the 1st, what is the billing period?

To make the payment of vacation pay for November on October 27, we must make the accrual in November 2015.

We created accrual of vacation pay in November, select the billing period from 11/01/14 to 10/31/15.

Based on the accrual document, we create a payment statement in November and pay on 10/27.

After calculating wages for October, we recalculate accrued vacation pay for November.

Expenses for November holidays will be reflected in November. That is, in both the document “accrual of vacation pay” and the document “payment of vacation pay” the period will be November. We pay personal income tax on October 27, but for what period, October or November? 3. Make an accrual document in October, create a statement for payment on October 27, 2015 (choosing “pay vacation pay”), they paid. Next, we change the vacation pay accrual document to November, and change the payment sheet document from “pay vacation pay” to “pay wages” October.
These are vacations, business trips, sick leave, downtime for good reasons, etc.

Absenteeism due to the employee’s fault remains in the billing period.

They reduce average earnings. After all, there are no accruals during this time.

Important! Rest time is not excluded from the calculation period.

For example, weekends and holidays are taken into account when calculating vacation pay.

Of course, if they do not fall within the excluded periods.

The GlavAccountant program will calculate vacation pay itself. You do not need to remember the excluded periods and the formula for calculating vacation pay in general.

In this case, the calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month, inclusive. This is stated in Art. 139 of the Labor Code of the Russian Federation and clause 4 of the Regulations. It turns out that if vacation starts on the 1st day of the month, then at the time vacation pay is calculated there is no data on the amount of wages for the last month.

But you cannot shift the billing period. In this situation, there are two options to solve the problem.

First option. Pay vacation pay before the end of the billing period based on the amounts that have already been accrued in the billing period.

And next month, calmly recalculate based on the already completely correct numbers.

Then, simultaneously with the payment of the next salary to an employee who has returned from vacation, it will be possible to pay additional vacation pay. Second option. This approach is based on a certain trust in the employee.

Contributions accrued for vacation pay must be paid: - to the Pension Fund of the Russian Federation, FFOMS and Social Insurance Fund (for 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 (Part.

5 tbsp. 15 Federal Law dated July 24, 2009 No. 212-FZ); - in the Social Insurance Fund (for insurance against accidents at work) - simultaneously with the payment of wages for the month in which vacation pay was accrued (clause 4 of Article 22 of the Federal Law of July 24, 1998 No. 125-FZ). Income tax.

During the annual leave, the employee retains his average earnings (Art.

Labor Code of the Russian Federation). In this case, vacation pay is paid to the employee no later than three days before the start of the vacation (Art.

136 of the Labor Code of the Russian Federation). The company's expenses in the form of vacation pay, provided for by the legislation of the Russian Federation for profit tax purposes, relate to labor costs (clause 7, part 2, article 255 of the Tax Code of the Russian Federation).

The employee goes on vacation from 06/02/2014. Vacation is accrued for the 12 months preceding the vacation period, i.e.

from 06/01/13 to 05/31/14

When calculating average earnings, I saw that for May 2014.

There are no accruals, but this month is included in the calculation. It turns out that average earnings will be less. I will calculate my salary for May in early June. How to correctly calculate vacation pay.

With or without May. In your situation, earnings for May are unknown, since the calculation has not been made; moreover, vacation pay must be paid no later than three days before the start of the vacation (Art.

136 of the Labor Code of the Russian Federation). Vacation pay must be paid based on average earnings calculated for a period equal to the previous 12 calendar months (clause 10

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).

Vacation from the 1st day of the month in 1C: Salaries and personnel management 8th edition 3.1

The situation when an employee goes on vacation from the 1st day of the month quite often raises questions from our clients and readers: vacation pay must be paid 3 days before the start of the vacation, the previous month has not yet been fully worked out, and wages have not been accrued, but this month must be included in the calculation of the average. Previously, I advised my clients to simply recalculate the vacation accrual document after the final calculation of salaries for the previous month, but with the advent of 6-NDFL, the situation has changed a little.

Let's consider an example in the 1C program: Salaries and personnel management 8th edition 3.1. To calculate vacation pay, go to the “Salary” tab and select the “Vacation” item.

Add a new document and carefully fill out all fields. The vacation begins on October 1, the payment date is September 28, and we select September as the accrual month.

If we look at the calculation of average earnings, we will see that wages for September were not included in it.

We pay vacation pay to the employee in the amount calculated according to this document, then we calculate and pay the salary for September.

After data on wages for September appears, vacation pay needs to be recalculated. Until 2016, you could simply go into a previously created document, recalculate it and pay the employee the difference in amounts if average earnings increased. But with the advent of 6-personal income tax, the situation has changed: now we calculate and pay personal income tax in the context of the dates of receipt of income, the vacation tax was calculated on the date September 28, then was withheld and transferred to the budget, so now it is not advisable to recalculate this personal income tax. If the amount of vacation pay increases, and this change is reflected in the same date of receipt of income, then it turns out that we have underpaid the tax to the budget, so we need to act differently. Open the vacation accrual document again and pay attention to the lower left corner of the form.

If wages for the previous month have been calculated and paid, a “Correct” link appears in the document and a warning message stating that it is not recommended to make changes to the existing document. But the “Fix” command is just right for our purpose. When you click on the link, a new document is created in which the vacation pay amount is recalculated, while the previous amount is reversed and a new one is added, taking into account the last payroll calculation.

In our case, the average earnings have increased, we promptly pay the difference in vacation pay to the employee, and the date of receipt of income, which will be reflected in 6-NDFL, will be a different date - October 5.

How to calculate vacation pay if vacation starts on the 1st

An employee of the organization goes on vacation from the 1st day of the next month. In accordance with the law, vacation pay must be transferred 3 days before the start of the vacation, i.e. in the current month. When transferring vacation pay, there is no data for the current month in calculating average earnings (we have a deal). Question: In what month should the accountant make vacation accruals, and in what month should the given vacation be recalculated in order to withdraw or pay additional vacation pay?

The peculiarity of the situation is that on the day of payment of vacation pay you do not yet have information about your salary for the last month of the billing period.

Let's assume an employee goes on vacation starting April 1, 2016. The billing period is from April 1, 2015 to March 31, 2016 (clause 4 of the Regulations on the specifics of the procedure for calculating the average salary, approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922).

When to pay vacation pay and how to calculate it

Vacation pay must be paid no later than March 29. You cannot delay payment of holiday pay. Even if on March 29 you do not have final data on your salary for March.

Calculate your average daily earnings based on payments for the period from April 1, 2015 to February 29, 2016. Pay the employee the amount of vacation pay.

When March ends, calculate your vacation pay again. Include your salary for March in your calculations. If the new amount turns out to be more than the original, transfer the employee additional payment of vacation pay.

Calculations for personal income tax from the original amount of vacation pay

For personal income tax, it is important on what day you paid vacation pay to the employee. The day they are calculated is not important for personal income tax. This distinguishes personal income tax from income tax, insurance premiums and the procedure for accounting for expenses in accounting.

The day of receipt of income is the day of payment of vacation pay (clause 1 of Article 223 of the Tax Code of the Russian Federation).

The day of personal income tax withholding is the day of payment of vacation pay (clause 4 of article 226 of the Tax Code of the Russian Federation).

The deadline for paying personal income tax is no later than the last day of the month in which vacation pay is paid (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Table 1. Dates for personal income tax from the first amount of vacation pay

Read also: Where to go if you don't get paid

Date of transfer of vacation pay to the employee

Vacation next month, vacation pay this month

The workers have vacation next month. But according to the law, vacation pay must be paid in advance - three days before the vacation. How to calculate insurance premiums, personal income tax and keep records in this case will be discussed in the article.

How to pay employees who have vacation next month

If an employee goes on vacation next month (in the early days), it will inevitably turn out that he will need to be paid vacation pay before the end of the previous month. After all, you must issue them no later than three calendar days before the start of your vacation. The period of three days is prescribed in Article 136 of the Labor Code of the Russian Federation. And Rostrud, in a letter dated July 30, 2014 No. 1693-6-1, indicated that this article refers to calendar days.

For example, vacation starts on July 1st. This means that vacation pay needs to be transferred at the end of June. But this does not mean that June should not be included in the calculation period. If an employee, say, gets sick on June 29 or 30, that is, after his vacation pay has been paid. they can always be counted.

But it is not necessary to pay salaries for June along with vacation pay. It can be paid within the terms established by the company.

You can exclude vacations from the 1st day of the month at the stage of preparing the vacation schedule. Then you won’t have to recalculate anything in any case. But in practice this is not always possible.

Vacation next month: personal income tax

As of January 1, 2016, a new rule is in effect - personal income tax on vacation pay must be transferred no later than the last day of the month in which you paid it to the employee. And if this day is a day off, then no later than the next working day. In this case, as before, the tax must be withheld at the time of payment. This rule also applies to rolling holidays. For personal income tax, only the date of payment is important (subclause 1, clause 1, article 223, clause 6, article 226 of the Tax Code of the Russian Federation).

Example. Vacation next month: personal income tax accrual
The company employee goes on vacation from July 1. He must be given vacation pay no later than June 28. The accountant accrued them to the employee on June 28 and on the same day transferred vacation pay and withheld personal income tax from them. And the tax itself was paid to the budget on June 30.

The amount of vacation pay amounted to 34,561.11 rubles. Personal income tax on this amount is 4,493 rubles. The company is small and does not create a reserve for vacations. The accounting entries will be as follows.
June 28:
DEBIT 44 CREDIT 70
- RUB 34,561.11 - vacation pay accrued;

DEBIT 70 CREDIT 68 subaccount “Personal Tax Payments”
- 4493 rub. - personal income tax accrued;

DEBIT 70 CREDIT 51
- 30,068.11 rub. (34,561.11 - 4493) - vacation pay is transferred to the employee minus personal income tax.

30 June:
DEBIT 68 subaccount “Personal Income Tax Payments” CREDIT 51
- 4493 rub. - Personal income tax on vacation pay is paid to the budget.

I have a question
The employee requests leave from the next day. The management doesn't mind. When should personal income tax be transferred in this case?

You need to start from the date of payment of vacation pay. For personal income tax, it does not matter whether you violated the requirement to pay vacation pay “no later than three days” or not. For example, on July 4, an employee agreed to leave on March 5. His vacation pay was transferred to him on July 4th. This means that you can withhold personal income tax on the same day, and you can transfer the tax any day until the end of July.

Vacation next month: insurance premiums

Insurance premiums must be calculated in the month when the payment itself is accrued (Article 11 of the Federal Law of July 24, 2009 No. 212-FZ). That is, no later than three calendar days before the start of the vacation. If such a day falls on the previous month, then vacation pay must be included in the contribution base for this month (letter of the Ministry of Labor of Russia dated June 17, 2015 No. 17-4/B-298). And you can take into account the same amount of contributions in the same month when calculating your income tax. The Ministry of Finance thinks the same (letter dated June 1, 2010 No. 03-03-06/1/362).

The same procedure must be applied in case of violation of the terms of payment of vacation pay. If an employee requests vacation starting tomorrow, contributions must be calculated in the same month as vacation pay. Even if, according to the Labor Code, you should have paid them last month.

Let's say an employee goes on vacation in July, and vacation pay is paid to him in June. If contributions are calculated in the same month in which the vacation begins (July), this may lead to a dispute with fund inspectors. They will accuse the company of understating contributions. And if vacation pay is issued in one quarter, and the vacation begins in another, you will face not only penalties, but also a fine.

Insurance premiums must be transferred no later than the 15th day of the month following the date when the premiums were calculated (letter of the Federal Insurance Service of the Russian Federation dated December 16, 2014 No. 17-03-09/08-4428P). From January 1, this rule also applies to contributions for injuries.

Example. Calculation of insurance premiums for rolling holiday pay
Let's use the condition of the previous example. The accountant made entries for contributions on June 28:
DEBIT 44 CREDIT 69 subaccount “Settlements with the Pension Fund of the Russian Federation”
- 7603.44 rub. (RUB 34,561.11 × 22%) - contributions to the Pension Fund were accrued;

DEBIT 44 CREDIT 69 subaccount “Calculations for health insurance”
- 1762.62 rub. (RUB 34,561.11 × 5.1%) - medical insurance contributions accrued;

DEBIT 44 CREDIT 69 subaccount “Calculations for social insurance in case of temporary disability and in connection with maternity”
- 1002.27 rub. (34,561.11 rubles × 2.9%) - contributions to the Social Insurance Fund of the Russian Federation were accrued;

DEBIT 44 CREDIT 69 subaccount “Calculations for social insurance against accidents at work”
- 69.12 rub. (RUB 34,561.11 × 0.2%) - contributions for injuries are reflected.

The accountant transferred the vacation pay contributions as part of the company's total payment for June. The deadline is July 15.

Vacation next month: accounting for vacation pay

When calculating income tax, vacation pay must be included in expenses in proportion to the vacation days falling within each reporting period. This position is shared by employees of the Russian Ministry of Finance (letters dated May 12, 2015 No. 03-03-06/27129, dated June 9, 2014 No. 03-03-RZ/27643). The arguments of the employees of this department are as follows.

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

For example, an organization has reporting periods for income tax - the first quarter, half a year and nine months. If vacation falls in June and July, then vacation pay must be distributed. The amount of vacation pay that relates to June should be included in expenses for the six months. And the July part of vacation pay should be reflected in expenses for 9 months. That is, the expenses will be taken into account in any case, but later.

Example. Tax accounting of carryover vacation pay
Let's use the condition of the two previous examples. The employee's vacation begins on July 1. This means that the entire amount of vacation pay must be included in the expenses of the third quarter. At the same time, the amount of insurance premiums from them can be taken into account in the first half of the year.

Read also: Shortened working week

In accounting, the accountant included vacation pay as expenses for June. But since the company is small, there is no need to reflect temporary differences in accounting.

At the same time, according to the legal department of the Federal Tax Service of Russia, when calculating income tax, vacation pay can be taken into account at a time in the reporting period in which they are generated and paid (letter dated March 6, 2015 No. 7-3-04/614). In this letter, Federal Tax Service employees refer, among other things, to the established arbitration practice at the FAS level, which almost unambiguously supports this approach. For example, on the decisions of the Federal Antimonopoly Service of the West Siberian District of November 7, 2012 in case No. A27-14271/2011 and of December 26, 2011 in case No. A27-6004/2011. But the Ministry of Finance still adheres to a different position. Therefore, we can only wait for the officials to change their minds. Or there will be a Supreme Court decision on this issue in favor of the companies.

If the vacation falls entirely within one quarter, then there is no need to distribute vacation pay. After all, in any case, the costs will be fully taken into account. An exception to this rule is organizations that report income taxes on a monthly basis. They must share the costs of the vacation carried over to the next month in any case.

There is no need to distribute vacation pay by month in accounting. It does not matter whether you reflect vacation pay through the reserve or through expense accounts. Accounting rules do not impose such a requirement. And account 97 “Future expenses” in this case also does not need to be used. After all, this is a current, not a future expense of the company. And besides, vacation pay does not correspond to the concept of an asset. And the balance of account 97 is included as part of the balance sheet asset. Let me remind you that a company that is not small must create a monthly reserve for upcoming vacation payments (clause 8 of PBU 8/2010).

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Accrual of vacation pay if vacation from the 1st day

In which month's payroll should the amount of accrued vacation pay be included if the vacation starts on the 1st? For example: vacation from 03/01/2016. We include in the calculation the 12 months preceding the start of the vacation, i.e. from 03/01/2015 to 02/29/2016 Because Vacation pay must be issued no later than 3 days before the start of the vacation; we accrue without taking into account February (it is not possible to accrue salary for February in advance - the employee is on a piecework basis). We calculate and issue vacation pay without taking into account February, after calculating the salary for February, we recalculate vacation pay. Everything is clear here. The question is, in which month should vacation pay be included? After all, the payment for them was made in February, and recalculation in March, and the start of the vacation in March?

You include the amount of vacation pay in the salary slip of the month in which you accrue these amounts. So, if an employee’s vacation begins on March 1, you must give him vacation pay no later than 3 days before the start of the vacation, that is, in February.

In this case, you accrue vacation pay in February. You also reflect this operation in accounting in February. If you are a small business and do not create reserves for vacation pay, then you can include the entire amount of vacation pay in your accounting as February expenses. Despite the fact that the vacation itself will be in March. The fact is that since 2011, expenses incurred by the organization in the reporting period, but relating to the following reporting periods, may not be reflected in the balance sheet as deferred expenses (in a separate line) (clause 65 of the Accounting Regulations, approved by order Ministry of Finance of Russia dated July 29, 1998 No. 34n).

In such a situation, insurance premiums from vacation pay must also be calculated in February, when the payments themselves are accrued (Part 1 of Article 7 and Part 1 of Article 11 of the Federal Law of July 24, 2009 No. 212-FZ and letter of the Ministry of Labor of Russia of September 4, 2015 No. 17-4/Vn-1316 dated 08/12/2015 No. 17-4/OOG-1158 and dated 06/17/2015 No. 17-4/B-298).

If subsequently, that is, in March, you find out that you have accrued less vacation pay to the employee than necessary, you accrue additional payment in March. That is, you indicate the amount of this surcharge in the payslip for March, make accounting entries in March and charge insurance premiums for the surcharge in this month.

If you apply the simplified tax system with the object income minus expenses, then you have the right to include the amount of paid vacation pay in expenses on the date of payment of money to the employee (subclause 6, clause 1, article 346.16 and subclause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation).

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Vacation on the 1st day, which month to accrue

Still, please, if anyone knows, tell me what month to accrue vacation that began on April 1, but which was paid according to a preliminary calculation on March 25, and what legislative acts say this. because I accrue April vacation in April, simply because it is April, and simply because on March 25 I don’t have the March accrued salary so that the vacation would be calculated correctly, and simply because then I don’t have to recalculate either the vacation or the March salary ( What if an employee gets sick from March 25 to March 31 or goes without pay (how do you know that all these March absences, which are so important for April vacation pay?) It’s easier for me to not take into account the amount of April vacation pay when paying the March salary, when paying the April salary. , I also take into account that a portion of the April accruals in the form of vacation have already been paid and I am paying the balance. What are the consequences? Or should I still accrue this vacation in March? Please advise?

from Yandex:
Good afternoon.
According to Art. 136 of the Labor Code of the Russian Federation, payment of vacation pay is made no later than 3 days before the start of the vacation. If the vacation starts on the 1st day, then a situation arises in which at the start of the vacation there is no data on the amount of wages for the previous month.
Regulatory acts provide for the transfer of the billing period in the following cases. If the employee did not actually have accrued wages during the reporting period or in the case where this period consisted of time excluded from the calculation period. In this case, the average earnings are determined based on the amount of wages in the period preceding the calculation period. In other cases, there is no reason to postpone the billing period.
The following options are then possible.
Pay vacation pay before the end of the pay period based on average earnings. In the next month (when the employee is actually on vacation), you can recalculate, taking into account the amounts accrued on the last days of the billing month. after the actual payment of vacation pay. Simultaneously with the payment of your next salary, you pay additional vacation pay.
The second option is based to some extent on trust in your employee. You pay him his salary in advance before the end of the month, so that, taking into account the exact amount, you can accurately calculate vacation pay without subsequent recalculation. In this case, you risk that if the employee gets sick immediately before the vacation, you will have to recalculate the vacation pay with a reduction in the amount.

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The employee has been on vacation since the beginning of the month. How to calculate vacation pay?

Calculating vacation pay is like an accountant's exam. Even in a very simple situation there may be questions. Let's consider one of them. And at the end of the article there are tips on what other important points to pay attention to when calculating vacation pay.

Let's say an employee goes on vacation on the 1st. Vacation pay must be accrued and paid no later than 3 days before. Should the salary for the month in which the calculation is made be included in the calculation? After all, it has not yet been fully worked out.

Answer. The billing period depends precisely on the start date of the vacation, and not on the date of accrual of vacation pay. Therefore, the entire salary for the month in which vacation pay is accrued will be included in the calculation of average earnings.

For example, an employee goes on vacation from June 1st. Vacation pay must be calculated and issued no later than 3 days before the vacation, i.e. May 28. The period from May 29 to May 31 has not yet been worked and wages have not been accrued. However, the accountant will include the salary for the entire month of May in the calculation of average earnings. After all, the billing period is from June 1, 2014 to May 31, 2015.

You don’t need to think about such a situation at all if you apply for vacation in the Glavbukh Program, an online service for calculating and processing employee benefits. You indicate the start date of your vacation separately from the date of payment of vacation pay. And you choose yourself.

The program will immediately report the amount of vacation pay and draw up the necessary documents: a vacation order and a settlement note in the T-60 form.

A detailed calculation can be found in the “Salary” section for the month in which the accrual was made. Just click on the amount in the “Vacation Pay” line on the yellow sheet.

What to pay attention to when calculating vacation pay

Check whether you took into account the same payments when determining your earnings for the billing period

All payments for the billing period that are provided for by the remuneration system are summed up: salary, allowances, bonuses named in the employment contract or other company documents. Material assistance, monetary gifts for holidays, etc. are not taken into account.

Payments from average earnings (sick leave benefits, vacation pay, business trips, parental leave, severance pay, etc.) are also not included.

The Chief Accountant program independently determines which payments should be taken into account when calculating vacation compensation and which should not.

From the billing period it is necessary to exclude all days and amounts accrued for them when the employee did not work. But at the same time, he retained an average salary or received nothing at all. These are vacations, business trips, sick leave, downtime for good reasons, etc.

Absenteeism due to the employee’s fault remains in the billing period. They reduce average earnings. After all, there are no accruals during this time.

Important! Rest time is not excluded from the calculation period. For example, weekends and holidays are taken into account when calculating vacation pay. Of course, if they do not fall within the excluded periods.

The GlavAccountant program will calculate vacation pay itself. You do not need to remember the excluded periods and the formula for calculating vacation pay in general.

Get guest access and see how vacation pay is calculated.