Hello dear blog readers. Recently, in my consulting work, I quite often encounter questions accounting for "Estimated Liabilities". As a rule, the need to set up the calculation of obligations arises in the version of ZUP 3.0, since, compared to 2.5, it can calculate not only according to the standard method, but also according to IFRS.

On my website, I already told you how to set up the calculation of estimated liabilities according to the regulatory method (you can read it). That article was written for edition 2.5, but the principle of calculation in 3.0 has not changed much (by the way, for those who are just getting acquainted with 1C ZUP 3.0 or want to study this program better, there is useful material).

Therefore, in today's material, I will not touch on the normative method, but will tell in detail, how to set up the calculation of Estimated Liabilities according to the IFRS method in ZUP 3.0. Also in this article I will try to explain a little in simple Russian what estimated liabilities are and why they are needed.

What are Estimated Liabilities, who is obliged to calculate and what methods exist

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Let me explain a little what "Estimated Liabilities"(I will explain on my fingers, so please do not swear much). This concept is from BU, the term “Reserve” is used in NU and we will not consider it within the framework of this article. At its core, vacation pay is how much money we need in the current month to pay compensation for unspent vacations to all employees (if we are suddenly going to fire everyone).

Every month, the employee's vacation balance increases (if he does not spend it) and, accordingly, the obligation to the employee increases. It can be calculated multiplying the current balance vacation of an employee on his current average earnings and the amount received is accumulated for all employees. This is the basis of the calculation principle. Naturally, the OO accumulated in previous months and the expense from the OO (if the employee had a vacation) are taken into account. See the numbers below for details.

In accordance with PBU 8/2010, all organizations, except for small businesses, must keep “Estimated Liabilities” in Accounting. The organization has the right to choose the methodology for calculating liabilities independently. ZUP 3.0 developers offer users two methods:

• Normative method - as a percentage of the employee's wages (I considered this technique in the article);
• The liability method (IFRS) is what I wrote a little higher, i.e. calculated on the basis of the rest of the vacation and the average earnings of the employee;

It is the second method that will be discussed in this article.

Setting up the calculation of estimated liabilities according to the IFRS method in ZUP 3.0

✅ Seminar "Life hacks for 1C ZUP 3.1"
Analysis of 15 accounting life hacks in 1s zup 3.1:

✅ CHECK LIST for checking payroll in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:

✅ Payroll in 1C ZUP 3.1
Step-by-step instruction for beginners:

Let's start with the fact that in ZUP 3.0 many features are hidden by default and you need to make certain settings in order for them to appear. required documents or types of fees. This principle also applies to the functionality of calculating Estimated Liabilities. To activate the possibility of calculating Estimated Liabilities, you need to go to the information about the organization (section of the main menu "Settings" -> "Details of the organization") and on the tab "Accounting policy and other settings" select item "Estimated liabilities (reserves) of holidays".

After saving this setting, another document will become available in the program, which is called "Accrual of estimated liabilities for holidays". It will be available in the "Salary" section of the main menu.

At its core, this is another monthly document, the same as the document “Payroll and contributions”, like the document. To make it clear how to work with it, let's look at an example.

Let's assume that our organization has just appeared, and we start keeping records from scratch from January 2016. We have two employees to whom we pay salaries for January (you can read more about the sequence of payroll).

After that, we must enter the document "Reflection of salary in accounting"(You can read more about what this document is used for and what role it plays in the exchange process with the 1C Accounting 3.0 program, and in more detail about the exchange itself). It is very important to understand that this document must be NECESSARILY entered before creating and filling out the document "Accrual of estimated liabilities for vacations".

The thing is that the document "Reflection ..." also underwent some changes when we included in the program the ability to calculate estimated liabilities. It has a tab "Payment of holidays at the expense of estimated liabilities".

It is for this reason that “Reflection ...” is first introduced, and only then “Accrual of estimated liabilities”.

In January, our employees did not have vacations, so the “Payment of vacations from estimated liabilities” tab will be empty, but a little lower we will accrue vacations and see what data gets here.

After entering the document "Reflection ..." we create the document "Accrual of estimated liabilities". This document is easy to work with. Specify the month of accrual and click "Fill". As a result, on the tab "Calculation of liabilities and reserves for holidays"(second from the left) for each employee, some information required for the calculation and the calculation itself will be filled in.

So what is this information. First, this "The Rest of the Vacation" for each employee. In our case, at the time of filling out the document, the employees worked for a little less than a month, and therefore each of them accumulated 2.33 days out of the prescribed 28 days per year (28/12*1 = 2.33).

Secondly, this "Average income". In our case, employees worked in the organization only in January. The whole month was worked out, and since I reflected the reception from January 1, January will be taken into account in full, i.e. 29.3 days. Therefore, Ivanov has 40,000 (beginning in January) / 29.3 = 1,365.19, and Petrov has 30,000 / 29.3 = 1,023.89.

Next, pay attention to the column "Amount of obligation (reserve)" and its subdivision "Calculated". The amount in it is obtained by multiplying the "Vacation balance" and "Average earnings": Ivanov - 2.33 * 1,365.19 = 3,180.89 and Petrov - 2.33 * 1,023.89 = 2,385.66. Subsection "Accumulated" is empty for now, because last month, according to the conditions of the example, accounting for the organization was not yet kept (in February it will be filled). Well, the field "Passed" it turns out as the difference “Calculated” - “Accumulated” (also in February this will be clearly visible).

NOTE: the article is written based on the release of the program 3.0.25 and it is possible that when you study this material, the appearance of the document will be different, but most likely the very essence of the work will remain the same.

It is also worth mentioning the values ​​in the columns "Insurance premium liabilities (reserve)" And "Contributions to the FSS NS and PZ obligations (reserve)". As it is not difficult to guess, they calculate contribution reserves, which are respectively 30% and 0.2% for this example. The fields "calculated", "accumulated" and "credited" are filled in in the same way.

For each of the three columns with the name "credited", the program calculates the amount and these three amounts fall on the tab "Liabilities and reserves of the current month" our document. It is these data that are transferred during synchronization to 1C BUKH 3.0 (into a document with the same name) and postings for estimated liabilities are formed (and you can read more about synchronization).

Let's now complicate the situation a little and repeat the same for the month of accrual February. But before that, we will increase the salary of employees by 5,000 rubles. (to see that the average earnings in February increase). This can be done using documents from the journal "Change in employee pay"(section "Payroll").

Next, we will calculate the salary for February and enter the document “Reflection ...” (while there are no holidays, the document strict entry of “Reflections ...” before accruing obligations is not so critical, but it is better to have the habit of always entering “Reflection ...” before accruing obligations).

Next, we will create the "Accrual of estimated liabilities". In it we will see that "The Rest of the Vacation" increased, the employees have accumulated another 2.33 days, and as a result, the balance is 4.67 days in two months. "Average income" for February there will also be a little more, since in February employees were accrued 5,000 more than in January. So, the calculation of the average will be made taking into account income and hours worked for January and February: Ivanov (40,000 + 45,000) / (29.3 + 29.3) = 1,450.51 and Petrov (30,000 + 35,000) / (29.3+29.3) = 1,109.22

In our case, this is the amount of the estimated liability, which was calculated in January - 3,180.89 for Ivanov. And finally the field "passed" calculated as the difference "calculated" and "accumulated" (6,773.88 - 3,180.89 = 3,592.99).

Just like in the January document, the “passed” column is also summed up here and the amount (3,592.99 + 2,794.40 = 6,387.39) falls on the first tab of the document. That is what a calculated obligation is.

After that, we will calculate the salary for March and generate the document "Reflection of salary ..." for March. A little higher, I already wrote that a tab appeared in this document “Payment of holidays at the expense of estimated liabilities”. Now in March, an entry will appear on this tab, Ivanov will be written off all the obligations accumulated for January and February. This write-off will be taken into account when the document "Accrual of estimated liabilities" for March is calculated.

Also in the document "Reflection of salary ..." for March, you should pay attention to the very first tab "Payroll and Contributions". The fact is that in the first two months of work on Ivanov, we did not accumulate enough Estimated Liabilities to fully cover the seven-day vacation (to be honest, the employee does not yet have the right to leave, but we will omit this issue and consider the very essence of the mechanism for calculating liabilities ).

Therefore, vacation is reflected here in two lines. The first line is vacation due to obligations (all available ones are written off) and the second line is the rest of the vacation. After transferring the document "Reflections ..." to the accounting records, the first line will generate postings DT 96 CT 70/69, and the second DT (cost account) CT 70/69.

Well, now let's see how Ivanov's Estimated Liabilities are calculated in March, after the liabilities for January and March have been written off.

Please note that Ivanov does not have any amounts in the "Accumulated" column. This means that the document "Accrual of estimated liabilities" takes into account the amounts that were written off in the "Reflection of salary ..." and therefore the sequence of entering these documents is critical: first "Reflection ...", and then "Accumulation of estimated liabilities".

Also note that in March Ivanov does not have the rest of his vacation at all. This is true because 7 vacation days were partially provided in advance and at the end of March the employee had accumulated 2.33 * 3 = 7 days and they were all used up. Therefore, liabilities will begin to accumulate again from April.

Here is such a mechanism for calculating Estimated Liabilities according to the IFRS method was implemented in ZUP 3.0. Of course, within the framework of one article, I did not fully describe all the features of working with this mechanism, so if you have any questions, I will try to help.

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The reserve for vacation pay is a source of vacation pay, compensation for unused vacation and payment of contributions to off-budget funds, which the employer creates in the current period for use in the future. In our consultation, we will tell you how the reserve is formed upcoming expenses for vacation pay in accounting.

Who is obliged to create a vacation reserve

All organizations are required to create a reserve for future expenses for vacation pay in 2019, with the exception of those that can maintain simplified accounting (clause 3 PBU 8/2010, article 4, article 5 of the Federal Law of December 6, 2011 No. 402-FZ) . By creating a vacation reserve, organizations thereby provide interested users with information on the amount of the obligation to pay vacations to employees at the reporting date.

How often to reserve

The vacation reserve is created on the reporting date. This date for the organization can be:

• the last day of every month. This option is the most preferred, but also more laborious;
• the last day of each quarter. According to the cost-effect ratio, this option can be recognized as the most optimal;
• 31th of December. The option is the simplest, but it is available only to those organizations that compile reports only at the end of the year.

Which date to choose for calculating the reserve, the organization decides for itself and fixes this in its own.

Reserve for holidays in accounting and reporting

The reserve for vacation pay at the reporting date is formed on the debit of the same accounting accounts on which the organization reflects payroll.

The amount of the vacation reserve in balance sheet organization will be reflected in line 1540 "Estimated liabilities" in an amount equal to the reporting date of the credit balance of account 96 "Reserves for future expenses", sub-account "Reserve for vacation pay".

Leave allowance: usage transactions

Vacation pay and compensation for unused vacation days, as well as contributions to off-budget funds calculated from these amounts, are accrued from the reserve as follows:

If the organization did not have enough funds from the accrued reserve, then accrual of vacation pay and compensation for unused vacation with contributions in excess of the balance of account 96 will be reflected in the general order in the debit of cost accounting accounts 20, 25, 26, 44, etc.

How to calculate vacation reserve

IN normative documents According to accounting, there is no specific procedure for calculating the amount of the reserve for vacation pay. Therefore, the organization develops this algorithm independently and fixes it in its own.

You can consider several ways to determine the amount of the reserve for vacation pay. They will be discussed below.

But in any case, first you need to distribute all the employees of the organization into groups. The principle is as follows: one group unites those employees of the organization whose payroll is reflected in the same cost accounting account. This means that workers in the main production, whose wage accrued on the debit of account 20 "Main production", will be combined into one group, and employees whose activities are related to the sale of goods - in another, if their wages are accrued on the debit of account 44 "Sales expenses".

Method 1

The reserve (credit balance of account 96 “Reserves for future expenses”, sub-account “Reserve for vacation pay”) is calculated based on the average daily earnings of each specific employee.

To do this, at each reporting date (the end of the month, quarter or year, as determined by the organization) for each group of employees, you must do the following:

Step 1. Determine the number of unused vacation days, including additional paid leave, to which each employee is entitled at this reporting date.

Step 4. Add up the amount of calculated vacation pay for all employees of the group, taking into account contributions to extra-budgetary funds.

The resulting value will be the amount of the reserve for vacation pay for each specific group as of the reporting date. The amount of reserves for all groups must correspond to the credit balance of account 96 “Reserves for future expenses”, sub-account “Reserve for vacation pay”.

Based on the results of the inventory of the balance of the reserve, an additional reserve is accrued on the debit of cost accounting accounts 20, 25, 26, 44, 08 and the credit of account 96. Overreserved last year and not used in reporting year the amount of the vacation reserve is included in the organization's other income in the debit of account 96 and the credit of account 91 "Other income and expenses", subaccount 91.1 "Other income".

Method 2

The procedure for calculating the amount of the vacation reserve can be simplified by determining the average earnings not of a specific employee, but of all employees of the corresponding group.

In this case, to determine the amount of the reserve, it is necessary:

Step 1. Determine the total number of unused vacation days, including additional paid leave, to which all employees in the same group are entitled at this reporting date.

Step 3. Determine the amount of the reserve for each group of employees using the formula:

Step 4. Add up for all groups the found value of the reserve for vacation pay.

As in the first method, the amount found will be the amount of the reserve for vacation pay for each specific group at the reporting date. The total amount of reserves for all groups must correspond to the credit balance of account 96 "Reserves for future expenses", sub-account "Reserve for vacation pay" at the end of the reporting period.

Method 3

The third way to calculate the amount of the reserve involves determining the rate of contributions to the reserve, which is calculated based on the results of the previous year. This standard will be determined as the share of expenses for vacation pay and compensation to employees of each group in the total amount of expenses for wages for this group for the year.

For this you need:

Step 1. As of December 31 of the previous year, determine the rate of deductions to the reserve for vacation pay for a group of employees according to the formula:

This standard will remain unchanged throughout the current year, even if the organization adjusts the amount of the reserve monthly or quarterly.

Step 2. For each reporting date of the current year, calculate the amount of deductions to the reserve for a group of employees using the formula:

Step 3. Add up for all groups the found value of the reserve for vacation pay. For the indicated amount, the reserve is accrued (additionally accrued or adjusted) for the debit of accounts 20, 25, 26, 44, 08 and the credit of account 96.

Automation of creating a reserve for holidays in a typical configuration "1C: Payroll and personnel management 8.2"

The mechanism implemented in the 1C: Payroll and Human Resources program for automated accounting of estimated liabilities for accruing a reserve for vacation pay allows you to monthly calculate the amount of estimated liabilities as a percentage of the amounts accrued to employees and reflect the estimated liabilities in accounting. Implemented the ability to customize the accounting policy for the formation of estimated liabilities and reserves for the payment of annual leave, remuneration for years of service at the end of the year, etc. The accounting policy is available in the form of setting accounting parameters on the "Estimated liabilities" tab.

In the case of the formation of estimated liabilities in accounting, it is necessary to specify a list of such liabilities and the amount of deductions for the next year, in addition, there is an additional setting for the possibility of forming reserves in tax accounting for the purposes of calculating income tax. The opportunity was provided to include the calculated insurance premiums, as well as set up for each obligation its own composition of payroll accruals, based on the results of which this obligation will be formed.

If you indicate in the accounting policy a specific estimated liability for annual holidays, then the accrued amounts of vacations will be automatically reflected in the accounting in the debit of account 96 for this estimated liability. If such a provision is not specified, these amounts will be accounted for as specified in the settlement type. Consider the operation of the described mechanism on specific example. When forming accounting policy on the tab "Estimated liabilities" (Figure 1), we indicate the required organization (Figure 2). Then we set the flags for the formation of estimated liabilities. In tax accounting for the payment of vacation pay, a reserve can be created at the discretion of the enterprise. If the reserve is not created, the amount of vacation pay is taken into account for income tax purposes as labor costs (Figure 3).

Figure 1 - Bookmark "Estimated Liabilities"

Figure 2 - Organization selection

Figure 3 - Setting parameters

Select "Estimated liability for annual leave" and click the "Add" button (Figure 4).

Figure 4 - Setting parameters

We add a new estimated obligation, we call it "Vacation reserve" (Figure 5).

Figure 5 - Adding a new estimated liability

Figure 6 - Setting the size of deductions

Go to the "Amounts of deductions" tab, click the "Add" button and enter data on the amount of deductions. The norms according to which the reserve for vacation pay is formed and used for profit taxation purposes are enshrined in article 324.1 of the Tax Code of the Russian Federation. Monthly deductions to the reserve are calculated according to the scheme defined in paragraph 1 of Article 324.1 of the Tax Code of the Russian Federation. For these purposes, a special calculation (estimate) is drawn up, which can be drawn up in a free form, taking into account the requirements of paragraph 2 of Article 9 of the Law of November 21, 1996 No. 129-FZ on the availability required details(Figure 7).

Figure 7 - Tab "Deductions"

In the estimate, it is important to calculate two indicators: firstly, the estimated annual amount of labor costs. This indicator includes: the amount of wages, the amount of accrued contributions for mandatory pension (social, medical) insurance and insurance against accidents and occupational diseases. And, secondly, the estimated annual amount of expenses for paying holidays, taking into account contributions for mandatory pension (social, medical) insurance and insurance against accidents and occupational diseases.

These indicators are the basis for determining the monthly percentage of deductions to the reserve. The ratio of the estimated cost of vacation pay to the estimated amount of all wage payments will show how much should be treated as an expense for income tax purposes on a monthly basis.

Click the "Apply" button for the accounting policy settings to take effect (Figure 8).

Figure 8 - Applying accounting settings

For each element of "Estimated liabilities" in the program "1C: Payroll and personnel management 8", a list of basic charges and a percentage are indicated, on the basis of which the amount of the estimated liability should be calculated. The percentage is set separately for each organization. If the percentage for the organization is not set, or zero, then this estimated liability will not be reflected in the accounting of this organization.

When reflecting labor costs, estimated liabilities are reflected in the credit of account 96 "Estimated liabilities". The amount of the estimated liability to be recognized is calculated as a percentage of the results of the base accruals for the month. The debit part of the transaction is selected based on the results of accounting for the amounts of accruals that formed the basis for calculating the amount of the estimated liability, while the cost item can be replaced according to the substitution rules configured in the register for the correspondence of cost items for reflecting wages in regulated accounting (Figure 9).

In tax accounting for the calculation of income tax, estimated liabilities are recognized in the same amounts as in accounting. If, for the purposes of tax accounting, an organization needs to form reserves in other sizes, then after exchanging data in the 1C: Accounting 8 program, it is necessary to enter the appropriate corrective operations.

Figure 9 - Formation of the document "Reflection of wages in regular accounting"

When specifying the obligation for holidays, the amounts actually accrued in pursuance of commitment should be reflected in the debit of account 96, credit of accounts 70, 69 (Figure 10).

Figure 10 - Accounting settings

The main difference between the new estimated liabilities and the old reserves for the payment of vacation pay is that if the funds of the estimated liability are not enough, the expenses of the enterprise for vacation pay are reflected in accounting in a general manner. In other words, debit balance account 96 cannot be. That is, if the amount of vacation pay accrued in the current month exceeds the amount of the estimated liability created by that moment, the debit of account 96 is posted only for the amount that is on this account, and the difference (excess) is attributed directly to the debit of cost accounting accounts enterprises.

At the end of the year, an inventory of the created reserve for vacation pay as of December 31 is carried out (paragraph 3.50 Guidelines on the inventory of property, approved. by order of the Ministry of Finance of June 13, 1995 N 49, paragraph 3 of Art. 324.1 of the Tax Code of the Russian Federation).

In the course of the inventory, the actual amount of expenses incurred in the current year to pay for vacations is compared with the actual amount of deductions to the reserve. Further actions depend on the results obtained.

If the amount of the accrued reserve is less than the amount of expenses for paying holidays (in other words, if there is a shortage of the reserve), the difference is included in the current expenses for paying holidays (clause 3 of article 324.1 of the Tax Code of the Russian Federation). In accounting, this is documented by an entry in the debit of account 20 (23, 25, 26, 29, 44) and the credit of account 96.

The programs "1C: Payroll and HR 8" (starting from version 3.0.22) "1C: Accounting 8" (from version 3.0.39) support the ability to form estimated liabilities for the payment of upcoming vacations in accounting and reserves for future expenses for payment holidays in tax accounting. About the calculation methods that are used in programs, the necessary settings, the causes and ways to reflect the differences between accounting and tax accounting, read in this article.

Estimated liabilities for vacation pay in accounting

Starting from January 1, 2011, all organizations must form estimated liabilities for vacation pay in accounting. Such an obligation appeared in connection with the entry into force of the Accounting Regulation “Estimated Liabilities, Contingent Liabilities and Contingent Assets”, approved by Order of the Ministry of Finance of Russia No. 167n dated December 13, 2010 (PBU 8/2010). The exception is organizations that have the right to apply simplified methods of conducting accounting, including simplified accounting (financial) statements. Such enterprises form estimated liabilities for vacations on a voluntary basis.

The purpose of creating any estimated liability is a real reflection in financial statements organizing it financial condition. In other words, the participants (shareholders) of the company at the reporting date should be provided with information that the organization has obligations to its employees to pay for upcoming holidays and obligations to extra-budgetary funds for insurance premiums that will be accrued on this amount of vacation pay.

Despite the fact that the estimated liabilities are reflected on account 96 “Reserves for future expenses”, from January 1, 2011, the concept of “reserves for the upcoming payment of vacations to employees” is no longer used in accounting. This is due to the abolition of clause 72 of the Regulation on accounting and financial reporting, approved. Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n. Thus, the accountant is no longer set the goal of evenly including future expenses (including upcoming vacation pay) in the production costs or circulation of the reporting period.

Note! PBU 8/2010 does not list liabilities for paying for upcoming vacations, including compensation for unused vacations, among the estimated liabilities. However, all the conditions of paragraph 5 of PBU 8/2010, necessary for the recognition of an estimated liability, are simultaneously observed:

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

PBU 8/2010 does not provide for a special procedure for calculating the amount of an estimated liability, however, it is indicated that the monetary value of such an obligation should reflect the most realistic amount of expenses required for calculations on it (clause 15 of PBU 8/2010). Such a procedure is developed by the organization independently, taking into account the provisions section III PBU 8/2010 and is fixed in the accounting policy of the organization. In addition, the organization can use the Methodological recommendations MR-1-KpT dated 09/09/2011 "Estimated liabilities for settlements with employees", adopted by the BMC Interpretations Committee.

Possible postings for estimated liabilities are given in Table. 1.

Table 1. Operations for the recognition and accrual in accounting of estimated liabilities for holidays

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

Reserves for future expenses for vacation pay in tax accounting

For income tax purposes, the term "Reserves for future expenses for vacation pay" is used. The purpose of creating this type of reserve in tax accounting is the gradual and even write-off of expenses for paying employees' vacations. The formation of a reserve for holidays is the right of the taxpayer, and not an obligation, so you can create it at will. It must be borne in mind that in the case of using the cash method, a reserve for future expenses for vacation pay cannot be created, and the amount of vacation pay is recognized as expenses only at the time of their payment to employees (clause 1, clause 3, article 273 of the Tax Code of the Russian Federation).

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

• method of reservation (estimated amount of labor costs, taking into account insurance premiums for compulsory social insurance for the year);
• the maximum amount of deductions to the reserve (the estimated annual amount of vacation expenses, taking into account insurance premiums);
• The monthly percentage of deductions to the reserve, which is determined as the ratio of the estimated annual amount of expenses for vacation pay to the estimated annual amount of expenses for wages.

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

If the reserve is created, then the composition of labor costs each month does not include actually accrued vacation pay, but the amount of deductions to the reserve calculated on the basis of the estimate.

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

At the end tax period the organization is obliged to conduct an inventory of the reserve (clause 4 of article 324.1 of the Tax Code of the Russian Federation). To conduct an inventory of the reserve for future expenses on vacation pay, employees need to clarify the following indicators:

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

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

When inventorying the reserve at the end of the calendar year, unused amounts of the reserve may be revealed, which are the difference between the amount of the accrued reserve and the amount of actual expenses for paying for vacations used during the year (including insurance premiums) and expenses for the upcoming payment for vacations not used in the current year ( including insurance premiums).

Unused amounts of the reserve must be taken into account as part of non-operating income of the current tax period.

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

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

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

Let's consider how estimated liabilities and reserves for holidays are formed in the programs "1C: Payroll and HR 8" edition 3.0 and "1C: Accounting 8" edition 3.0.

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

Accounting for the cost of vacation pay in the program "1C: Salary and personnel management 8" ed. 3.0

In the program "1C: Payroll and HR 8" edition 3.0, starting from version 3.0.22, it is possible to form:

• estimated liabilities for vacations in accounting, using a choice of the Normative method or the Obligation method (IFRS);
• vacation reserves in tax accounting Normative method.

The mechanism for accounting for estimated liabilities (reserves) of holidays in the program "1C: Salary and personnel management 8" edition 3.0 is included in the menu Settings - Company details on the bookmark Accounting policy and other settings(Fig. 1).

In the organization's accounting policy settings for estimated liabilities, you need to select one of the methods: standard or liability method. When calculating by the normative method, Monthly percentage of deductions from payroll And Limit on deductions per year, calculated according to the estimate approved in the local act of the organization.

If Normative method is used in both accounting and tax accounting, the program provides that the values ​​used in the calculation ( Monthly percentage of deductions from payroll, Maximum amount of deductions per year) are the same for both counts.

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

The creation of this document follows Monthly payroll calculation And Reflection of salary in accounting. Document Accrual of estimated liabilities for holidays liabilities (reserves) are filled in automatically based on the amounts of accruals, contributions and payments due to the current month's liabilities calculated in the documents Payroll And .

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

To Document Reflection of salary in accounting for further formation in accounting program entries for the write-off of previously accumulated liabilities and reserves are added the following types automatic operations:

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

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

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

Compensation for annual leave at the expense of the reserve is not reflected in tax accounting.

Document "Accumulation of estimated liabilities for vacations"

Document Accrual of estimated liabilities for holiday liabilities (reserves) on the bookmark Estimated liabilities of the current month the final summary data is filled in for transfer to the accounting program in the context of departments and methods of reflection.

The following indicators are transferred to the accounting program:

• Reserve amount- these are estimated liabilities for vacations in accounting;
• Reserve amount insurance premiums are estimated liabilities for insurance premiums accrued on the amount of vacation pay in accounting;
• Reserve amount FSS NS and PZ of the reserve are estimated liabilities for contributions accrued on the amount of vacation pay in the FSS NS and PZ in accounting;
• Reserve amount (NU)- reserve of vacations in tax accounting;
• The amount of the reserve of insurance premiums (NU)- a reserve of insurance premiums accrued on the amount of vacation pay in tax accounting;
• The amount of the reserve of the FSS NS and PZ (NU)- a reserve accrued on the amount of vacation pay in the FSS NS and PZ in tax accounting.

Bookmark the same data is displayed in the context of employees. You can use this information to control totals.

Bookmark contains data on the basis of which the calculation of obligations is made in the document. The composition of the data used in the calculation depends on which method is chosen. For the calculation, two additional indicators are used: calculated and accumulated, corresponding to each of the above indicators.

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

1. Indicator Reserve amount per month (P) calculated as the difference between the indicators And Reserve amounts (accumulated) (N):

P \u003d I - H

Provision amounts (calculated) (I)- this is the amount of vacation pay that should have been paid if the vacation was calculated on all due days vacation, including for the billing month.

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

I \u003d D x SZ (the amount of the reserve is equal to the amount of vacation compensation when the employee leaves on the last day of the month).

Reserve amount (accumulated) (N) calculated on the previous month and is equal to the difference Reserve amounts (calculated) last month (IPM) and the amount of actually accrued vacation pay (From):

H = Ipm - From

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

Рsv \u003d P x Tsv,

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

Current premium rate(Tcv) is defined as the ratio of the employee's contributions to these funds accrued this month in the document Payroll(FactSv), to the actual accruals constituting the payroll of the estimated liability (FactFot):

Tsv = (FaktSv / FaktFot) x 100%

3. The amount of the reserve of the FSS NS and PZ(Rns) is calculated similarly as a percentage (Tns) of the previously formed estimated liability Reserve amount:

Rns \u003d P x Tns,

Where: Tns- the current rate of insurance premiums in the FSS NS and PZ

The current rate of insurance premiums in the FSS NS and PZ(Tns) - the ratio of contributions to the FSS of the National Assembly and the employee's PZ accrued this month in the document Payroll(FactNs), to the actual accruals constituting the payroll of the estimated liability (FactFot):

Tns \u003d (FactNs / FactFot) x 100%

Normative method for calculating estimated liabilities in accounting

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

Example

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

Estimated liabilities for vacations are formed by the liability method (IFRS), and reserves in tax accounting - by the standard method.

In April 2015, a document Employee leave Krasnova R.Z. vacation pay accrued (From) RUB 3,071.67 for 3 days based on the average earnings of 1,023.89 rubles.

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

For the period from 01.01.15 to 04.30.15 Krasnova R.Z. accumulated 9.33 vacation days.

Document Reflection of salary in accounting for April 2015 bookmarked Accrued salary and contributions And type of operation is formed Annual leave at the expense of estimated liabilities and reserves(Fig. 3).

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

To facilitate perception, Table 2 contains indicators for calculating the estimated liabilities of an employee Krasnova R.Z. from bookmark Calculation of estimated liabilities for holidays documents Accrual of estimated liabilities holidays for the period from January to June.

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

Indicators used in the calculation of estimated liabilities	January	February	March	April		June
Average earnings(for reserve calculation)	1 023,89	1 023,89	1 023,89	1 014,34	1 016,29	1 017,58
Remaining vacation days (for reserve calculation)	2,33 =28 / 12	4,67 =2,33(3)*2	7 =4,67+2,33	6,33 =7+2,33-3	8,67 =6,33+2,33	11 = 8,67+2,33
Vacation pay amount				3 071,67
Vacation reserve (calculated) = Remaining vacation days * Average earnings	2 385,66 =2,33 * 1 023,89	4 781,57 =4,67 * 1 023,89	7 167,23 = 7 * 1 023,89	6 420,77 = 6,33 * 1 014,34	8 811,23 = 8,67 * 1 016,29	11 193,38 = 11 * 1 017,58
Vacation reserve (calculated) last month		2 385,66	4 781,57		6 420,77 = 6,33 * 1 014,34	8 811,23 = 8,67 * 1 016,29
Vacation reserve (accumulated) = Vacation reserve (calculated) of the last month - the amount of vacation pay		2 385,66	4 781,57	4 095,56 =7 167,23 - 3 071,67	6 420,77	8 811,23
Vacation reserve of the month = Vacation reserve (calculated) - Vacation reserve (accumulated)	2 385,66	2 395,91 = 4 781,57 - 2 385,66	2 385,66 = 7 167,23 - 4 781,57	2 325,21 = 6 420,77 - 4 095,56	2 390,46 = 8 811,23 - 6 420,77	2 382,15 = 11 193,38 - 8 811,23

Table 3 contains indicators for calculating the vacation reserves of an employee Krasnova R.Z. from bookmark R calculation of estimated vacation liabilities documents Accrual of estimated liabilities for holidays for the period from January to June.

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

Indicators used in the calculation of vacation reserves	January	February	March	April		June
Krasnova R.Z.
Vacation reserve (NU)				2 072,73 =

Accounting for estimated liabilities and reserves for vacations in "1C: Accounting 8" ed. 3.0

Starting from version 3.0.39 of the program "1C: Accounting 8" ed. 3.0, the Chart of Accounts included in the configuration has been changed. Sub-accounts have been added to account 96 “Reserves for future expenses” to organize the accounting of estimated liabilities for payment of upcoming vacations for employee remuneration expenses:

• account 96.01 "Estimated liabilities for employee benefits" - is intended to summarize information on estimated liabilities for employee benefits and insurance premiums accrued on the amounts of these benefits;
• account 96.01.1 "Estimated liabilities for remuneration" - designed to summarize information on estimated liabilities for employee benefits;
• account 96.01.2 "Estimated liabilities for insurance premiums" - designed to summarize information on estimated liabilities for insurance premiums accrued on the amount of employee benefits;
• account 96.09 "Reserves for future expenses other" - is intended to summarize information on other estimated liabilities.

To use the possibility of automatic formation of estimated liabilities (reserves) in "1C: Accounting 8" (rev. 3 0), it is enough to set the flag Form a vacation reserve in the form of payroll accounting settings (Fig. 4).

When synchronizing data with the program "1C: Payroll and HR 8" (rev. 3.0) in "1C: Accounting 8" (rev. 3.0), documents of the form are automatically created:

• Reflection of salary in accounting(available under Salary and personnel). After posting documents of this type, postings are formed for calculating wages and other payments to employees, insurance premiums, personal income tax, as well as postings for accruing vacation and insurance premiums from vacation pay due to estimated liabilities in accounting and due to reserves in tax accounting;
• Accrual of estimated liabilities for holidays(available from processing Closing the month). After posting documents of this type, postings are formed for the accrual of estimated liabilities and reserves for holidays, taking into account the accrued insurance premiums.

On fig. 5 is a program document Reflection of salary in accounting for April 2015. Please note that when synchronizing with the program "1C: Payroll and HR 8" (rev. 3.0), the tab Payment of vacations at the expense of estimated liabilities not displayed.

Since the accrued amount of vacation pay for April does not exceed the amount of estimated liabilities and the amount of reserves formed at that moment, there are no differences between the accounting and tax accounting data (Fig. 6).

On fig. 7 submitted document Accrual of estimated liabilities for holidays for April 2015. Please note that when synchronizing with the 1C: Payroll and HR 8 program (rev. 3.0), the tabs Estimated liabilities (for employees) And Calculation of estimated liabilities for holidays are not displayed.

Since the methodology for calculating estimated liabilities and reserves is different, monthly deductible (Fig. 8) or taxable temporary differences arise between accounting and tax accounting data, on the basis of which, when performing a routine operation Income tax calculation deferred tax assets and liabilities will be recognized or settled.

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1 E. N. Kalinina, methodologist of the promotion department economic programs 1C Formation of estimated liabilities and reserves for vacations in the program "1C: Enterprise 8" upcoming vacations in accounting and reserves for future expenses for vacation pay in tax accounting. Consider the calculation methods that are used in programs necessary settings, accounting parameters, causes of differences between accounting and tax accounting. Estimated liabilities for payment of upcoming vacations in accounting The purpose of creating any estimated liability is a real reflection in the organization's financial statements of its financial condition. All organizations should form estimated liabilities for vacation pay. Economic entities Those who have the right to apply simplified accounting methods (including simplified financial statements) form estimated liabilities on a voluntary basis. In RAS 8/2010, obligations to pay for upcoming vacations (including compensation for unused vacations) are not explicitly named as estimated liabilities. However, all the conditions listed in clause 5 of PBU 8/2010, which are necessary for recognizing an estimated liability, are simultaneously met: - employees of the organization monthly have the right to a certain number of days of paid leave, but there is no certainty at the moment of fulfillment of the employer's obligation to pay vacation pay (illness , dismissal of an employee or other reasons for postponing a vacation); - the amount of obligations may change (average earnings, on the basis of which vacation pay is calculated, is determined on the basis of the twelve months preceding the onset of the vacation), but it can be reasonably and reliably estimated on a monthly basis; - vacation pay is paid at the expense of maintaining the average salary of the employee, while reducing the economic benefit of the organization. PBU 8/2010 does not provide for a special procedure for calculating the amount of an estimated liability, while it is indicated that the monetary value of such an obligation should reflect the most realistic amount of expenses required for calculations on it. Such a procedure is developed by the organization independently, taking into account the provisions of Section III of PBU 8/2010, and is fixed in the accounting policy of the organization. In addition, the organization can use the Methodological recommendations MP-1-KpT from "Estimated liabilities for settlements with employees" adopted by the BMC Interpretations Committee. Reserves for future vacation expenses For income tax purposes, the term "Reserves for future vacation expenses" is used. The purpose of creating this reserve in tax accounting is the gradual and even write-off of expenses to pay for the upcoming vacations of employees. The formation of a reserve for holidays is the right of the taxpayer, and not an obligation, so you can create it at will. Based on par. 1, paragraph 1, article of the Tax Code of the Russian Federation taxpayers who decide

2 to form a reserve for vacation pay, in their accounting policy for tax purposes they must reflect: - the method of reservation (the estimated amount of labor costs, taking into account insurance premiums for compulsory social insurance for the year); - the maximum amount of deductions to the reserve (estimated annual amount of vacation expenses, taking into account insurance premiums); - the monthly percentage of deductions to the reserve, which is determined as the ratio of the estimated annual amount of expenses for vacation pay to the estimated annual amount of expenses for wages. For these purposes, the taxpayer is obliged to draw up a special calculation (estimate), which reflects the calculation of the amount of monthly deductions to the specified reserve based on information about the estimated annual amount of expenses for paying holidays, including the amount of insurance premiums. If the reserve is created, then the composition of labor costs each month does not include actually accrued vacation pay, but the amount of deductions to the reserve calculated on the basis of the estimate. The amounts of compensation for unused vacation paid to employees upon dismissal are taken into account as part of labor costs on the basis of clause 8 of Art. 255 of the Tax Code of the Russian Federation and do not reduce the amount of the created reserve (letter of the Ministry of Finance of Russia dated / 4/29). At the end of the tax period, the organization is obliged to conduct an inventory of the reserve (clause 4, article of the Tax Code of the Russian Federation). To conduct an inventory of the reserve of future expenses for vacation pay, employees need to clarify the following indicators: - the number of days of unused vacation; - the average daily amount of expenses for wages of employees; - mandatory deductions of insurance premiums. The balance of the reserve, which corresponds to the amount of expenses for paying unused vacations, can be carried over to the next year. When inventorying the reserve at the end of the calendar year, unused amounts of the reserve are identified, which should be taken into account as part of non-operating income of the current tax period. If the organization next year does not create a reserve for vacation pay, then the non-operating income of the current tax period includes the entire amount of the actual balance of the reserve. If, according to the results of the inventory, it turns out that the amount of actual expenses for paying vacations (including insurance premiums) exceeds the amount of the reserve formed during the year, then the difference not covered by the reserve should be written off as labor costs for the current year (clauses 7, 16 article 255, paragraph 3 of article of the Tax Code of the Russian Federation). Thus, the rules of Art. Tax Code of the Russian Federation and the requirements of PBU 8/2010 differ significantly. Let's consider how the estimated liabilities and reserves for vacations are formed in the programs "1C: Salary and personnel management 8" (version 3.0) and "1C: Accounting 8" (version 3.0). Accounting for vacation pay in the 1C: Payroll and HR 8 program

3 - estimated liabilities for vacations in accounting, using the choice of "Normative method" or "Method of obligations (IFRS)"; - vacation reserves in tax accounting, using the "Normative method". The procedure for the formation of estimated liabilities (reserves) of vacations is indicated in the form "Estimated liabilities (reserves) of vacations" of information about the accounting policy of the organization: "Settings" - "Details of the organization" - "Accounting policy and other settings" - "Estimated liabilities (reserves) of vacations" (Fig. 1). Rice. 1. Setting up the formation of estimated liabilities (reserves) When forming reserves (in the accounting of liabilities) for vacations, the "Monthly percentage of deductions from the payroll" and "The maximum amount of deductions per year" are indicated by the normative method, calculated according to the estimate approved by the local act of the organization. These parameters are the same if the standard method is used in both accounting and tax accounting at the same time. In the document "Reflection of wages in accounting" for the formation of records on vacation pay in the accounting program, the type of operation is indicated: - "annual leave at the expense of estimated liabilities" - to reflect vacation pay accrued on account of obligations previously formed in accounting. Such amounts in the accounting program correspond to an entry in correspondence with an account of 96; - "annual vacation" - to reflect vacation pay not covered by previously formed obligations. Such amounts in the accounting program correspond to an entry in the correspondence with the expense (or asset) account; - "compensation for annual leave at the expense of estimated liabilities" - to reflect the compensation for annual leave accrued against liabilities previously formed in accounting. Such amounts in the accounting program correspond to an entry in correspondence with an account of 96; - "compensation of annual leave" - ​​to reflect the compensation of annual leave, for which the previously formed obligations were not enough. Such amounts in the accounting program correspond to an entry in the correspondence with the expense (or asset) account.

4 If reserves are also formed in tax accounting, then their amounts may differ from the amounts reflected in accounting. In this case, vacation can also be reflected by types of transactions: - "annual vacation at the expense of estimated liabilities and reserves" - to reflect vacation pay accrued on account of liabilities previously formed in accounting and reserves accumulated in tax accounting; - "annual leave at the expense of reserves" - to reflect vacation pay accrued on account of previously accumulated reserves in tax accounting. When the mechanism for accounting for estimated liabilities (reserves) of vacations is enabled, the document "Accrual of estimated liabilities for vacations" becomes available in the "Salary" section (Fig. 2). Rice. 2. Section "Salary". Document "Accrual of estimated liabilities for vacations" This document is created monthly after the documents "Payroll" and "Reflection of wages in accounting". Data on obligations (reserves) in the document are filled in automatically based on the amounts of accruals, contributions and payments due to the obligations of the current month, calculated in the documents "Payroll" and "Reflection of wages in accounting". The tab "Estimated liabilities of the current month" (Fig. 3) contains the final summary data by divisions and methods of reflection: the amount of estimated liabilities for vacations, the amount of estimated liabilities for insurance premiums from vacations, the amount of reserves for vacations and the amount of reserves for insurance premiums from vacations. Please note that in the screen forms of 1C:Enterprise programs, the term "reserve" is sometimes traditionally used not only for tax purposes, but also for accounting purposes, despite the fact that the concept of "reserves for the upcoming payment of vacations to employees" in the legislation applies exclusively to taxation of profits.

5 Fig. 3. Document "Accrual of estimated liabilities for vacations" On the tab "Estimated liabilities (for employees)", data on liabilities are given for employees. You can use this data to control totals. The "Calculation of estimated liabilities for vacations" tab contains the data on the basis of which the liabilities were calculated. The composition of the data depends on the chosen methodology for forming obligations. When using the liability method (IFRS) in the document "Accrual of estimated liabilities for vacations", the amount of the estimated liability for each month is calculated as the difference between the calculated estimated liability and the accumulated estimated liability. The calculated estimated liability is the amount of vacation pay that should have been paid if the vacation was calculated for all the required vacation days, including for the billing month. This indicator is calculated as the product of average earnings and the number of remaining vacation days. The amount of the calculated estimated liability is equal to the amount of vacation compensation upon dismissal of an employee on the last day of the month. The amount of the accumulated estimated liability is calculated for the previous month and is equal to the difference between the calculated estimated liability of the previous month and the amount of actually accrued vacation pay. Liabilities to pay insurance premiums are calculated as a percentage of the formed estimated liability for the month. With the normative method, the estimated liability (reserve in tax accounting) is calculated as the product of earnings (which would be included in the calculation of the average when calculating vacations) taking into account insurance premiums and the monthly percentage of deductions from the payroll. Calculation of estimated liabilities (reserves) is carried out monthly until the maximum amount of deductions per year is exceeded. Accounting for estimated liabilities and reserves for vacations in the program "1C: Accounting 8" Starting from the version, changes have been made to the chart of accounts included in the configuration. Sub-accounts "Estimated liabilities for remuneration" and "Estimated liabilities for insurance premiums" were added to account 96 "Reserves for future expenses" to account for estimated liabilities for employee benefits and insurance premiums accrued on the amounts of these remunerations. If payroll is calculated in the program "1C: Payroll and HR 8", then to automatically generate estimated liabilities (reserves) in the program "1C: Accounting 8" in the form of payroll accounting settings (section "Salary and HR"), it is enough to set the flag " Form a vacation reserve" (Fig. 4).

6 Fig. 4. Payroll accounting settings When synchronizing data with the program "1C: Payroll and HR 8" (rev. 3.0) in the program "1C: Accounting 8" (rev. 3.0), the following documents are automatically created: - "Reflection of salary in accounting" (available in the "Salary and Human Resources" section). After posting documents of this type, postings are formed for calculating wages and other payments to employees, insurance premiums, personal income tax, as well as postings for accruing vacation and insurance premiums from vacation pay due to estimated liabilities in accounting and due to reserves in tax accounting; - "Accrual of estimated liabilities for vacations" (available from the "Closing of the month" processing). After posting documents of this type, postings are formed for the accrual of estimated liabilities and reserves for holidays, taking into account insurance premiums. Let's consider on specific situations how the estimated liabilities and reserves for vacations are calculated in the 1СEnterprise programs. Situation 1. Since January 1, 2015, employees Lyubavin P.P. and Krasnova R.Z. have been working in Modern Technologies LLC with salaries of rubles. and rub. respectively. Estimated liabilities for vacations are formed by the liability method (IFRS), and reserves for vacations in tax accounting - by the standard method. According to the estimate approved by the local act of the organization, the monthly percentage of deductions to the reserve is 8% of the payroll, and the maximum amount of deductions per year should not exceed RUB. The organization applies common system taxation and the provisions of PBU 18/02. The total rate of insurance premiums is 30%, the rate of contributions to the FSS NS and PZ is 0.2%. On the basis of RZ Krasnova's statements, she was granted leave from 13 to 15 April and from 1 to 31 July. Lyubavin P.P. was not granted leave during 2015.

7 In fig. 5 shows the document "Accrual of estimated liabilities for vacations" for January 2015 of the program "1C: Accounting 8" (rev. 3.0). Please note that when synchronizing with the program "1C: Payroll and HR 8" (rev. 3.0), the tabs "Estimated liabilities (for employees)" and "Calculation of estimated liabilities for vacations" are not displayed. Rice. 5. "1C: Accounting 8": document "Accrual of estimated liabilities for vacations" Between the data of accounting and tax accounting (Fig. 6), deductible or taxable temporary differences arise monthly, on the basis of which, when performing the routine operation "Calculation of income tax", there will be recognize or settle deferred tax assets and liabilities. Rice. 6. Postings for the accrual of estimated liabilities and reserves In April 2015, the document "Vacation" in the program "1C: Salary and personnel management 8" (rev. 3.0) employee Krasnova R. Z. accrued vacation pay of 3071.67 rubles. for 3 days based on the average earnings of 1023.89 rubles. For each month worked, 2.33(3) days (28 days: 12 months) are added to the vacation balance. For the period from to Krasnova R. Z. has accumulated 9.33 vacation days. In the document "Reflection of wages in accounting" for April 2015, the type of operation "Annual leave at the expense of estimated liabilities and reserves" was formed, which is reflected on the tabs "Acrued wages and contributions" and "Payment of holidays at the expense of estimated liabilities". The amount of this transaction is equal to the amount of accrued vacation pay. (Fig. 7).

8 Fig. 7. Document "Reflection of salary in accounting" In fig. Figure 8 shows the document "Reflection of wages in accounting" from the program "1C: Accounting 8" (rev. 3.0) for April 2015. Please note that when synchronizing with the program "1C: Payroll and HR 8" (rev. 3.0), the tab "Payment of holidays at the expense of estimated liabilities" is not displayed. Rice. 8. "1C: Accounting 8": the document "Reflection of wages in accounting" Since the accrued amount of vacation pay for April, together with insurance premiums, is fully covered by the formed amounts of estimated liabilities and reserves, there are no differences between accounting and tax accounting data (Fig. 9).

9 Fig. Fig. 9. Records on the accrual of vacation and insurance premiums at the expense of estimated liabilities (reserves) A ​​different picture emerges in July 2015, when Krasnova R. Z. again goes on vacation from July 1 to July 31, using unworked vacation days. For 31 days, the amount of accrued vacation pay is 98 rubles. When filling in the program "1C: Salary and personnel management 8" of the document "Reflection of wages in accounting" for July, the amount of vacation pay is distributed by type of operation (Fig. 10): - "Annual leave at the expense of reserves", 60 rubles; - "Annual leave at the expense of estimated liabilities and reserves", 38 rubles.

10 Fig. 10. Document "Reflection of wages in accounting" for July Insurance premiums from accrued vacation pay are also distributed for these types of operations. In accounting, the accumulated amount of estimated liabilities for the holidays of Krasnova R. Z. at the beginning of July is 38 rubles. Liabilities in July are not accrued, since she had no working days, and therefore no earnings. The accumulated amount of estimated liabilities is not enough to cover the accrued amount of vacation pay, therefore, the missing difference in the amount of 60 rubles. will be charged to expense accounts. Insurance premiums relating to this portion of vacation pay will also be charged directly to the expense accounts, and not to the premium liability accounts. At the same time, the estimated liabilities for vacations of employee Lyubavin P.P. continue to be calculated and accumulated. On fig. 11 shows a fragment of the tab "Calculation of estimated liabilities for vacations" of the document "Accumulation of estimated liabilities for vacations" for July 2015 from the program "1C: Salary and personnel management 8". Rice. 11. Estimated liabilities for vacations Accumulated as of the beginning of July the amount of estimated liabilities for vacations of P. P. Lyubavin in the amount of 36 rubles. is not used to cover that part of the accrued vacation pay of Krasnova R.Z., for which "her own" obligations were not enough. The reason is that the estimated liabilities for vacations in accounting (both the liability method and the standard method) are calculated individually for each employee. With this method, the participants (shareholders) of the company at the reporting date will be provided with the most reliable information. Until the end of the year, estimated liabilities for Krasnova R.Z. will not be accrued, since she has no unused vacation days left. In tax accounting, the entire amount of accrued vacation pay by Krasnova R. Z. for July in the amount of 98 rubles. is credited to reserves. On fig. 12 reflects the movement of the document "Reflection of wages in accounting" for July from the program "1C: Accounting 8".

11 Fig. 12. Accrual of vacation and insurance premiums at the expense of estimated liabilities and reserves Postings show that the part of vacation pay not covered by liabilities in the amount of 60 rubles. in accounting it is debited to account 26, and in tax accounting - to the account, therefore temporary differences arise on these accounts. Temporary differences also arise in insurance premiums related to this part of vacation pay. Shown in Fig. 13 the balance sheet for account 96 for July 2015 shows not only the difference between accounting and tax accounting, but also a negative credit balance according to tax accounting. During the year, the program does not control the excess of accrued vacation pay over the amount of the reserve in tax accounting, since this is not necessary.

12 Fig. 13. Turnover balance sheet for the account96 for July The main purpose of creating this type of reserve in tax accounting is the gradual and even write-off of expenses to pay for the upcoming vacations of employees. Therefore, regardless of unscheduled vacations and other unforeseen situations, the amount of deductions to the reserve, calculated on the basis of the estimate, is included in the composition of labor costs every month. Actual expenses for vacation pay, including the amount of accrued insurance premiums, during the year separately in tax expenses are not recognized (clause 2 of the letter of the Ministry of Finance of Russia dated /2/10401). The balance sheet for account 26 shows that in July, labor costs in accounting are significantly higher than labor costs in tax accounting (Fig. 14). Rice. 14. Turnover balance sheet for account 26 for July A negative credit balance on accounts and in tax accounting does not affect the income tax base, therefore it makes no sense to adjust the balance during the year. However, as of December 31, the entity is required to inventory the reserve. In the course of the inventory, the amounts of reserves accrued for the year, as well as the amount of actual expenses for paying vacations for the year, are specified. This information is clearly presented in the balance sheet for account 96 (Fig. 15).

13 Fig. 15. Turnover balance sheet for account 96 for 2015 (situation 1) During the year, 00 rubles were allocated to reserves, of which: .19 rubles. - reserves for wages; .81 rub. - reserves for insurance premiums. The amount of actual expenses for vacation pay for the year is 88 rubles, of which: 3,071.67 rubles. - the amount of vacation pay Krasnova R.Z. for April; RUB 927.65 - insurance premiums accrued from RZ Krasnova's vacation pay for April; .98 RUB - holiday pay Krasnova RZ for July; 9,526.58 - insurance premiums accrued from vacation pay by Krasnova R.Z. for July. Let's say Modern Technologies LLC will create reserves for vacation pay in 2016, then the balance of the reserve corresponding to unused vacations can be transferred to the next year. We calculate the reserve that can be transferred based on the number of days of unused vacation, the average daily amount of expenses for paying vacations and insurance premiums (letter of the Ministry of Finance of Russia dated / 1/4). Lyubavin P.P. did not use 28 days of vacation, and his average earnings amounted to 853.24 rubles. (this information is available in the program "1C: Salary and personnel management 8"). Vacation pay of Lyubavin, taking into account insurance premiums, is equal to 72 rubles. [(853.24 30.2%) 28]. Such a calculation must be made for all employees with unused vacation balances. Since Krasnova R. Z. has no unused vacation days, her reserves have been exhausted and are not carried over to the next year. The total balance of the reserve, which can be carried over to the next year, is 72 rubles. This amount is equal to the balances of estimated vacation liabilities that are carried over to the next year, according to accounting data. The reason for this coincidence is that the method

14 calculation of estimated liabilities by the liability method (IFRS) and the methodology used in the inventory of reserves are the same (the product of average earnings and the number of remaining vacation days, taking into account insurance premiums). In the situation under consideration, the amount of reserves accrued for the year is less than the amount of actual expenses for vacation pay for the year and the balance of the reserve carried over to the next year: .60 rubles. . According to paragraphs 3, 4 of Article of the Tax Code of the Russian Federation, this difference should be included in the composition of labor costs as recorded on December 31 of the current year. Currently, the process of inventory and adjustment of reserves in the 1C:Enterprise 8 program is not automated (automatic inventory in a separate document will be implemented by the end of 2015). Therefore, the results of the inventory are reflected in the "Operation entered manually" (Fig. 16). Rice. Fig. 16. Adjustment of reserves based on the results of inventory in tax accounting 17.

15 Fig. 17. Balance sheet of the account96 after inventory and adjustment of reserves (situation 1) After the inventory and adjustment of reserves at the end of the tax period, there are no differences between the accounting and tax accounting in respect of reserves and liabilities for vacations, and after the "Closing of the month" processing for December is completed and the scheduled operation "Calculation of income tax" is completed, deferred assets and liabilities accrued during the year will be written off. Let's consider how the accounting of compensation for unused vacation in connection with the dismissal of an employee is automated in the 1C:Enterprise 8 software products. Situation 2. The following is added to the conditions of situation 1: on August 17, employee Lyubavin P.P. quits. In August 2015, the document "Dismissal" in the program "1C: Salary and personnel management 8" (rev. 3.0) Lyubavin P.P. in the inter-settlement period, wages are accrued for the days worked in August in the amount of 24 rubles. and compensation for unused vacation at the rate of 18.66 days in the amount of 46 rubles. When filling out the document "Reflection of wages in accounting" for August, the amount of compensation is distributed by type of operation as follows (Fig. 18): - "Compensation for annual leave", 05 rubles; - "Compensation of annual leave at the expense of estimated liabilities", 41 rubles. For these types of operations, insurance premiums are also distributed from the accrued compensation.

16 Fig. 18. Document "Reflection of wages in accounting" for August In accounting, the accumulated amount of estimated liabilities for the holidays of Lyubavin P.P. at the beginning of August is 41 rubles. The accumulated amount of estimated liabilities is not enough to cover the accrued amount of compensation, therefore, the missing difference in the amount of 1,988.05 rubles. charged to expense accounts. The premiums related to this part of the compensation are also charged directly to the cost accounting accounts and not to the premium liability accounts. In tax accounting, the amount of compensation for unused vacation paid to employees upon dismissal is taken into account as part of labor costs on the basis of clause 8 of Art. 255 of the Tax Code of the Russian Federation and do not reduce the amount of the created reserve. Therefore, all accrued compensation upon the dismissal of Lyubavin P.P. in the amount of 46 rubles. charged to expenses for tax purposes. On fig. 19 shows the movement of the document "Reflection of wages in accounting" for August from the program "1C: Accounting 8" (rev. 3.0). In terms of compensation in the amount of 41 rubles. on accounts 26" General running costs" and "Estimated liabilities for employee benefits" temporary differences arise. They also arise for insurance premiums related to this part of the compensation. cease to form from August due to his dismissal.Estimated liabilities for Krasnova R.Z.'s vacations are also not accrued until the end of the year, since she has no unused vacation days left.Reserves for Krasnova R.Z.'s vacations in tax accounting continue to form Thus, at the end of December, there are no accumulated estimated liabilities in accounting, and unused amounts of reserves remain in tax accounting (Fig. 20).

17 Fig. 20. Turnover balance sheet for the account96 for 2015 (situation 2) Let's take an inventory of the reserve at the end of the year. For 2015, 71 rubles were accrued to the reserves, of which: - reserves for wages, 35 rubles; - reserves for insurance premiums, 36 rubles. The amount of actual expenses for vacation pay for the year amounted to 88 rubles. Let's say Modern Technologies LLC will create reserves for vacation pay in 2016, then the balance of the reserve corresponding to unused vacations can be transferred to the next year. But Krasnova R.Z. had no unused vacation days left. The amount of reserves accrued for the year exceeds the amount of actual expenses for vacation pay for the year, so the difference in the amount of 8,467.83 rubles. included in income as of December 31 of the current year. Let's reflect the results of the inventory in the tax accounting "Operation entered manually" (Fig. 21).

18 Fig. Fig. 21. Inclusion of the unused amount of reserves in income 22. Fig. 22. Turnover balance sheet for the account96 for 2015 after adjustment of reserves (situation 2) After the inventory and adjustment of reserves at the end of the tax period, there are no differences between the data of accounting and tax accounting in relation to vacation obligations and reserves. After processing "Closing the month" and performing the scheduled operation "Calculation of income tax" for December, the deferred assets and liabilities recognized during the year (ONA and IT) corresponding to these differences are fully repaid.

19 Consider situation 3, when the methods for calculating the amounts of estimated liabilities and reserves for holidays are the same, i.e., the standard method is applied. Situation 3. Based on the statements of employee Krasnova R.Z., she was granted leave from April 13 to 15 and from July 1 to 31. On August 17, employee Lyubavin P.P. quits. During the first half of 2015, there are no differences between accounting and tax accounting for estimated liabilities and vacation reserves, since the calculation methodology is the same. There are no differences in relation to labor costs (Fig. 23), since the accrued amount of vacation pay for Krasnova R. Z. in April, together with insurance premiums, is fully covered by the amounts of estimated liabilities and reserves formed at that time. Rice. 23. Turnover balance sheet for accounts 96 and 26 for the half year of 2015 (normative method) Differences appear when Krasnova R.Z. goes on vacation for the whole of July, using unworked vacation days. For 31 days, the amount of accrued vacation pay is 98 rubles. At the beginning of July, the accumulated amount of estimated liabilities and reserves for the holidays of Krasnova R. Z. is 06 rubles. When filling in the program "1C: Salary and personnel management 8" of the document "Reflection of wages in accounting" for July, the amount of vacation pay is distributed by type of operation: - "Annual leave at the expense of reserves", 92 rubles; - "Annual leave at the expense of estimated liabilities and reserves", 06 rubles.

20 The accumulated amount of estimated liabilities is not enough to cover the accrued amount of vacation pay, therefore, the missing difference in the amount of 92 rubles. charged to expense accounts. Insurance premiums will also be charged directly to expense accounts rather than to accounts for estimated liability for insurance premiums. Despite the fact that the accumulated amount of reserves is not enough to cover the accrued amount of vacation pay, in tax accounting the entire amount of vacation pay with insurance premiums is fully credited to the reserves accounts. In July, the amount of labor costs in tax accounting is significantly lower than in accounting. In August 2015, the document "Dismissal" in the program "1C: Salary and personnel management 8" (rev. 3.0) Lyubavin P.P. in the inter-settlement period, wages are accrued for the days worked in August in the amount of 24 rubles. and compensation for unused vacation in the amount of 46 rubles. At the beginning of August, the accumulated amount of estimated liabilities and reserves for the holidays of Lyubavin P.P. is 00 rubles. When filling out the document "Reflection of wages in accounting" for August in the program "1C: Salary and personnel management 8", the amount of compensation is distributed by type of operation as follows: - "Compensation of annual leave", 46 rubles; - "Compensation of annual leave at the expense of estimated liabilities", 00 rub. For these types of operations, insurance premiums are also distributed from the accrued compensation. The accumulated amount of estimated liabilities is not enough to cover the accrued amount of compensation, so the missing difference is 1,921.46 rubles. charged to expense accounts. In tax accounting, the entire amount of accrued compensation to Lyubavin P.P. in the amount of 46 rubles. is included in expenses, and insurance premiums related to compensation are also included in expenses. Starting from August, the estimated liabilities and reserves for vacations of employee Lyubavin P.P. cease to accrue due to his dismissal. At the same time, according to the rules of the regulatory method, the estimated liabilities and reserves for vacations of R. Z. Krasnova continue to accrue until the end of the year, despite the fact that she has no unused vacation days left. The balance sheet for account 96 for 2015 is shown in fig. 24. Fig. 24. Turnover balance sheet for the account96 for 2015 (situation 3) At the end of the tax period, the organization conducts an inventory of the reserve.

21 Krasnova R.Z. has no unused vacation days left, so the reserves are not carried over to the next year. The amount of reserves accrued for the year exceeds the amount of actual expenses for vacation pay for the year, so the difference in the amount of 8,467.83 rubles. included in income as of December 31 of the current year. As for the balances of estimated liabilities at the end of the year, on the basis of par. Paragraph 2, paragraph 22, PBU 8/2010, excess estimated liabilities are taken into account when calculating estimated liabilities for the next reporting date, and are not written off to other income, since the obligations to provide leave to employees do not terminate on the last day of the reporting period. Thus, in accounting, account 96 is not closed (Fig. 25). Rice. 25. Turnover balance sheet for the account96 for 2015 after adjusting the reserves (situation 3) At the end of the tax period, there are temporary differences between the accounting and tax accounting data, as well as outstanding SITs and STSs in relation to liabilities and reserves for vacations. Let us summarize the results obtained regarding the formation of estimated liabilities for the payment of upcoming holidays in accounting and the formation of reserves for future expenses for the payment of vacations in tax accounting: - the option of calculating estimated liabilities by the liability method (IFRS) is the most time-consuming, but also the most accurate method; - with the simultaneous formation of estimated liabilities by the liability method (IFRS) and reserves (normative method), at the end of the year there are no differences between the data of accounting and tax accounting, SIT and SIT are fully repaid; - with the simultaneous formation of reserves and estimated liabilities by the normative method, at the end of the year there may be differences between the data of accounting and tax accounting, as well as outstanding IT and IT. Literature 1. tax code Russian Federation 2. Accounting regulation "Accounting for corporate income tax settlements" PBU 18/02": order of the Ministry of Finance of the Russian Federation dated n 3. Accounting regulation "Estimated liabilities, contingent liabilities and contingent assets" PBU 8/2010: order of the Ministry of Finance of Russia from n 4. Regulation on accounting and financial statements: order of the Ministry of Finance of Russia from n Source: 1C: ITS

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