How to count the last 12 calendar months? Paragraph 181.1 of the TCU refers to the last 12 calendar months. From what moment do you start counting these last 12 calendar months? From the beginning of the year or every month to count the volume of deliveries for the last year? How to calculate the period if an entrepreneur has recently switched to a common taxation system from a single tax?

To determine the maximum volume of supplies, after exceeding which it is necessary to register as a VAT payer, it is necessary to calculate the volume of taxable transactions for the last 12 months every month. For example, in order to determine whether it is necessary to register as a VAT payer from June 2012, it is necessary to calculate the volume of supply for the period from June 2011 to May 2012.

It does not matter what system of taxation the entrepreneur was on. For example, in the period from June 2011 to March 2012, the entrepreneur was on a single tax, and April and May were on common system taxation. He will still have to count the volume of supplies for the last 12 calendar months.

The position of the court regarding the determination of the date of occurrence of the obligation to register as a VAT payer

Decree of the Donetsk District Administrative Court dated 12/14/2011 in case No. 2a/0570/21775/2011. It can be found in unified register judgments or look at the forum. The Decree refers to the old period, when the Law “On Value Added Tax” was still in force, but the norms that regulate these issues with the entry into force tax code not changed.

Claimant: entrepreneur on the general taxation system, non-payer of VAT

Sales revenue for the last 12 calendar months is just over UAH 300,000. and includes VAT. After deducting VAT, there remains an amount that does not exceed UAH 300,000, which means that the entrepreneur did not have the obligation to register as a VAT payer, since the volume of taxable transactions defined by the VAT law has not been reached.

The plaintiff purchased goods with VAT and added a trade margin, so the goods sold include VAT. In confirmation of this, the plaintiff provided fiscal reporting receipts from its registrar of settlement transactions, in which the amounts of value added tax were contained in a separate line.

The period for determining the maximum volume of taxable transactions should be considered from the beginning of the year, that is, each year is considered separately.

The court's decision

Only a person registered as a tax payer in accordance with the law can charge, withhold and transfer value added tax to the budget.

The plaintiff in the given period was not a VAT payer, which means that he was not authorized to charge, withhold and pay tax to the budget, which is paid by the buyer.

The payment of VAT as part of the price of goods purchased by the plaintiff does not affect the obligation to register as a VAT payer, since for this it is necessary to establish the presence of tax as part of the price of goods that were sold, but not purchased.

New edition Art. 139 of the Labor Code of the Russian Federation

For all cases of determining the size of the average wages(average earnings) provided for by this Code, a single procedure for its calculation is established.

To calculate the average wage, all types of payments provided for by the remuneration system applied by the relevant employer, regardless of the sources of these payments, are taken into account.

The average daily earnings for vacation pay and compensation for unused vacation are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.3 (average monthly number of calendar days).

The average daily wage for paying for vacations granted in working days, in the cases provided for by this Code, as well as for paying compensation for unused vacations, is determined by dividing the amount of accrued wages by the number of working days according to the calendar of the six-day working week.

Features of the procedure for calculating the average wage established by this article are determined by the Government Russian Federation taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations.

Commentary on Article 139 of the Labor Code of the Russian Federation

The general procedure for calculating average earnings when paying for vacation is established in article 139 of the Labor Code of the Russian Federation.

For this, data are taken not for the three months preceding the vacation, as before, but for 12 months. This innovation did not at all seek to create extra work for accountants, there was simply a need to unify all calculations related to the average salary. Sick leave, travel allowance, layoffs - all this is calculated for the year. Previously, for the calculation of vacation pay, data was taken for the year. Three months appeared in the 1990s, when high level inflation and accountants had to recalculate salaries almost every month. In order to reduce the work of accountants, it was decided to take only the last three months for vacation pay calculations, including the quarterly bonus there so that it would not disappear with inflation. And now the inflation rate has changed, and they just decided to return to the old order.

Because of the holidays, it was proposed to introduce a new coefficient so that vacation pay does not decrease - now it is 29.4 instead of 29.6. That is, the average wage is divided by a lower coefficient used to calculate the average daily earnings (average monthly number of calendar days), so the employee will be able to receive a larger amount of vacation pay (Article 139).

The amendments proposed to clarify the concept of a calendar month. Until now, there is no such concept in any law, although accountants conduct all calculations in calendar months. Now the calendar month will be considered the period from the 1st to the 30th (31st) day of the month inclusive. And in February, it is proposed to consider the period from the 1st to the 28th (29th) day of the month inclusive as a calendar month.

When calculating average earnings, consider:

1) wages accrued to employees at tariff rates, official salaries, at piece rates, as a percentage of proceeds from the sale of products (performance of work, provision of services);

2) wages paid in non-monetary form;

3) commission fee;

4) the fee of employees of editorial offices of newspapers, magazines, other mass media, art, who are on the payroll of the organization;

5) the difference in official salaries of employees who have switched to a lower-paid job (position);

6) allowances and additional payments (for class, qualification category, length of service, combination of professions, etc.);

7) compensation payments related to the mode of work and working conditions (due to regional regulation, additional payments for work in harmful and difficult working conditions, at night, in multi-shift mode, on weekends and holidays and overtime)

8) bonuses and rewards (including annual and long service);

9) other payments provided for by the wage system. It should be noted in particular that any cash issued to employees not as remuneration for work (dividends on shares, interest on deposits, insurance payments, material aid, loans, etc.), are not taken into account when calculating average earnings.

Financial assistance is not taken into account when calculating average earnings.

If in the billing period the employee was accrued additional payments for work on holidays or weekends, for overtime work, for work at night, then they are added to the amount of payments taken into account when paying for vacation.

If in the billing period the employee was charged additional payments for the performance of work in another position or the work of a temporarily absent employee, then they are also added to the amount of payments taken into account when paying for vacation.

Calculation of the average salary

The Labor Code of the Russian Federation in a number of its articles indicates the obligation of the employer to pay the employee in some period not the usual wage, but the so-called "average wage". In particular, you can specify such cases as:

When granting paid leave, including educational leave (Articles 114, 116, 173 - 175 of the Labor Code of the Russian Federation);

When paying severance pay (Articles 84, 178, 296 of the Labor Code of the Russian Federation) and compensation to executive employees upon dismissal (Article 181 of the Labor Code of the Russian Federation);

While maintaining wages for the period of employment (Articles 178, 318, 375 of the Labor Code of the Russian Federation);

When sending an employee to business trip(Article 167 of the Labor Code of the Russian Federation);

When sending an employee for advanced training with a break from work (Article 187 of the Labor Code of the Russian Federation);

When sending an employee for a mandatory medical examination (Article 185 of the Labor Code of the Russian Federation);

With gratuitous donation of blood and its components (Article 186 of the Labor Code of the Russian Federation);

When work is suspended by state supervision and control over compliance with labor legislation due to violation of labor protection requirements through no fault of the employee (Article 220 of the Labor Code of the Russian Federation);

When transferring an employee to another permanent lower-paid job (Article 182 of the Labor Code of the Russian Federation);

When transferring pregnant women and women with children under the age of one and a half years to another job; when pregnant women undergo a mandatory dispensary examination in medical institutions(Article 254 of the Labor Code of the Russian Federation);

When paying for breaks for feeding a child (children) (Article 258 of the Labor Code of the Russian Federation);

When paying for forced absenteeism (Article 394 of the Labor Code of the Russian Federation) and if the employer delays the execution of the decision to reinstate the employee at work (Article 396 of the Labor Code of the Russian Federation);

When released from the main job to participate in collective bargaining (Article 39 of the Labor Code of the Russian Federation);

With the participation of an employee elected as a member of the commission on labor disputes, in the work of the commission (Article 171 of the Labor Code of the Russian Federation);

When members of the conciliation commission and labor arbitrators are released from their main work (Article 405 of the Labor Code of the Russian Federation).

It should be noted that there are other situations (not mentioned in the Labor Code of the Russian Federation), when the legislation obliges the employer to keep the employee average earnings, for example, for the period of medical examination, medical examination or treatment, as well as for the period of performance by the employee of other duties related to military registration, mandatory preparation for military service, conscription or voluntary entry into military service and conscription for military training (clause 1, article 6 federal law dated March 28, 1998 N 53-FZ "On military duty and military service"); for the period of execution by a people's assessor of his duties in the administration of justice (clause 2, article 11 of the Federal Law of January 2, 2000 N 37-FZ "On people's assessors of federal courts general jurisdiction in the Russian Federation"); in other cases.

The procedure for calculating average earnings in all the above cases is determined by Art. 139 of the Labor Code of the Russian Federation and the Regulations on the peculiarities of the procedure for calculating the average wage (approved by Decree of the Government of the Russian Federation of April 11, 2003 N 213).

Article 139 of the Labor Code of the Russian Federation provides for a unified procedure for calculating the average wage for all the above cases.

To calculate the average wage, all types of payments provided for by the remuneration system applied by the relevant employer, regardless of the sources of these payments, are taken into account, which include:

In any mode of work, the calculation of the average salary of an employee is made on the basis of the salary actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains the average salary. In this case, the calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).

The average daily earnings for vacation pay and compensation for unused vacation are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.4 (average monthly number of calendar days).

You can pay attention to the fact that the above Regulation on the peculiarities of the procedure for calculating the average wage provides for the calculation of average earnings for paying holidays and paying compensation for unused holidays for the last 3 (and not 12) calendar months (from the 1st to the 1st day). This is explained by the fact that earlier a similar procedure for calculating vacation pay was provided for by the Labor Code of the Russian Federation. At present, until changes are made to this Regulation, when calculating the average earnings for paying holidays and paying compensation for unused holidays, one should be guided by the norms of Article 139 of the Labor Code of the Russian Federation.

The collective agreement, local normative act may also provide for other periods for calculating the average wage, if this does not worsen the position of employees.

When calculating average earnings, time is excluded from the billing period, as well as amounts accrued during this time, if:

b) the employee received temporary disability benefits or maternity benefits;

If the employee for the billing period did not have actually accrued wages or actually worked days, or if this period consisted of time excluded from the billing period, the average earnings are determined based on the amount of wages actually accrued for the previous period of time, equal to the calculated one. If the employee for the billing period and before the billing period did not have actually accrued wages or actually worked days, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event, which is associated with the preservation of average earnings. If the employee for the billing period, before the billing period and before the occurrence of the event with which the preservation of average earnings is associated, did not have actually accrued wages or actually worked days in the organization, the average earnings are determined based on the tariff rate of the category established for him, official salary, monetary remuneration.

When determining the average earnings, bonuses and remuneration actually accrued for the billing period are taken into account in the following order:

Monthly bonuses and rewards - no more than one payment for the same indicators for each month of the billing period;

Bonuses and remuneration for a period of work exceeding one month - no more than one payment for the same indicators in the amount of the monthly part for each month of the billing period;

Remuneration based on the results of work for the year, a one-time remuneration for the length of service (length of service), other remuneration based on the results of work for the year accrued for the previous calendar year - in the amount of one twelfth for each month of the billing period, regardless of the time of accrual of remuneration.

With an increase in the organization (branch, structural subdivision) of tariff rates (official salaries, monetary remuneration), the average earnings of employees increase in the following order:

With an increase in the size of allowances for a qualification rank (class rank, diplomatic rank) and for special conditions public service The average wage of workers increases in the following order:

if the increase occurred during the billing period, the allowances for the qualification rank (class rank, diplomatic rank), for special conditions of public service accrued for the period preceding the increase, are increased by coefficients that are calculated by dividing the indicated allowances established in the month of the occurrence of the event, with which the retention of average earnings is associated, by the allowances of each of the months of the billing period;

if the increase occurred after the billing period before the occurrence of the event, which is associated with the preservation of average earnings, the indicated allowances included in the average earnings calculated for the billing period are increased;

if the increase occurred during the period of maintaining the average earnings, the specified allowances included in the average earnings are increased from the date of the increase in the allowances until the end of the specified period.

The average earnings determined to pay for the time of forced absenteeism are subject to an increase by a coefficient calculated by dividing the tariff rate (official salary, monetary remuneration) established for the employee from the date of reinstatement in the previous job by the tariff rate (official salary, monetary remuneration) established in the billing period, if tariff rates (official salaries, monetary remuneration) increased during the forced absenteeism.

In all cases, the average monthly salary of an employee who has fully worked out the norm of working hours in the billing period and fulfilled labor standards (labor duties) cannot be less than that established by federal law minimum size wages.

Another commentary on Art. 139 of the Labor Code of the Russian Federation

1. The average wage (or the amount calculated on the basis of the average wage) is retained by the employee (or paid to him) in the cases specified in Art. Art. 39, 74, 114, 155, 157, 167, 171, 178, 181, 182, 185 - 187, 220, 234, 254, 258, 262, 318, 375, 394, 396, 405 of the Labor Code of the Russian Federation. Article 139 of the Labor Code of the Russian Federation establishes a procedure that is uniform for all cases of calculating the average wage. This is a significant difference between the current legislation and the previous one, which established different rules for different situations.

2. In accordance with Part 7 of Art. 139 of the Labor Code of the Russian Federation, the specifics of the procedure for calculating the average wage are determined by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations. It is established by the Regulation on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of April 11, 2003 N 213 (as amended on July 13, 2006).

3. The procedure for calculating average earnings involves the establishment of two conditions: the type of payments taken into account in the calculation, and the period for which the calculation is made.

4. The composition of the average earnings includes all payments provided for by the remuneration system in the organization, regardless of the source of these payments: official salary and tariff rate, additional payments and allowances, incentive payments, bonuses, regional coefficients and percentage allowances.

An approximate list of payments taken into account when calculating the average wage is defined in clause 2 of the said Regulation. It includes:

a) wages accrued to employees at tariff rates (official salaries) for hours worked;

b) wages accrued to employees for work performed at piece rates;

c) wages accrued to employees for the work performed as a percentage of the proceeds from the sale of products (performance of work, provision of services), or commission;

d) wages paid in non-monetary form;

e) monetary remuneration accrued for hours worked to persons holding public office;

f) accrued in the editorial offices of the media and art organizations, the fees of employees who are on the payroll of these editorial offices and organizations, and (or) payment for their work, carried out at the rates (prices) of the author's (staged) remuneration;

g) wages accrued to teachers of primary and secondary vocational education institutions for teaching hours in excess of the reduced annual teaching load (it is taken into account in the amount of one tenth for each month of the billing period, regardless of the time of accrual);

h) the difference in official salaries of employees who transferred to a lower-paid job (position) while maintaining the amount of the official salary at the previous place of work (position);

i) salary, finally calculated at the end of the calendar year, due to the wage system (it is taken into account in the amount of one twelfth for each month of the billing period, regardless of the time of accrual);

j) allowances and additional payments to tariff rates (official salaries) for professional skills, class, qualification category (class rank, diplomatic rank), length of service (length of service), special conditions for public service, academic degree, academic title, knowledge of a foreign language, work with information constituting a state secret, combination of professions (positions), expansion of service areas, increase in the volume of work performed, performance of duties of a temporarily absent employee without release from their main job, team management;

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

l) bonuses and remuneration, including remuneration based on the results of work for the year and a one-time remuneration for the length of service;

m) other types of payments provided for by the remuneration system.

5. The period of 12 months preceding the moment of payment is set as the settlement period for calculating the average wage. When calculating average earnings, time is excluded from the billing period, as well as amounts accrued during this time, if:

a) the employee retained average earnings in accordance with the legislation of the Russian Federation;

b) the employee received benefits for temporary disability or for pregnancy and childbirth;

c) the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee;

d) the employee did not participate in the strike, but due to this strike he was unable to perform his work;

e) the employee was provided with additional paid days off to care for disabled children and those disabled since childhood;

f) the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation;

g) the employee was provided with days of rest (time off) in connection with work in excess of the normal working hours with a rotational organization of work and in other cases in accordance with the legislation of the Russian Federation.

6. In the event that the employee for the billing period did not have actually accrued wages or actually worked days, or this period consisted entirely of time excluded from the billing period, the average earnings are determined based on the amount of wages actually accrued for the previous period of time, equal to the calculated one, i.e. for the previous 12 months.

If there was no actually accrued wages in these previous 12 months, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event, which is associated with the preservation of average earnings.

If the employee did not actually have accrued wages at all (for example, if the circumstances that required the preservation of average earnings occurred immediately after the employee was hired), the average earnings are determined based on the tariff rate of the category established for him, official salary, monetary remuneration.

7. To calculate the average earnings, two values ​​are used: the average daily earnings and the average hourly earnings.

8. The average daily wage is used in all cases not related to the application of the summarized accounting of working hours. To calculate the average earnings in these cases, the accrued wages for the billing period are divided by the number of working days in it according to the five-day working week calendar, and then the resulting amount is multiplied by the number of working days payable.

When an employee is assigned part-time work (part-time work week, part-time work day), the average daily earnings are calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a five-day (six-day) working week falling on the time worked during the billing period.

When determining the average daily earnings, public holidays established by federal law are excluded from the billing period.

9. The average hourly earnings are used in the summary accounting of working hours. To calculate the average earnings in this case, the amount of earnings accrued for the billing period is divided by the number of hours according to the employee's schedule falling on the hours worked, and then this amount is multiplied by the number of working hours in the period payable.

10. Special rules have been established for the calculation of average earnings for vacation pay and compensation for unused vacation. For these cases, a special settlement period was established: the last three calendar months before the vacation or before the dismissal, if compensation is paid in connection with the dismissal. IN new edition Part 4 Art. 139 of the Labor Code of the Russian Federation provides for a general procedure for calculating average earnings also for paying holidays.

When calculating the average earnings to pay for vacations calculated in calendar days, the amount of earnings for 12 recent months divided by 12 and 29.4 (the average number of days in a calendar month during the year), and then the resulting amount is multiplied by the number of calendar days payable.

In the event that one or several months of the billing period were not fully worked out or the time not taken into account in the billing period was excluded from it (see paragraph 4 of the commentary to this article), the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the amount consisting of the average monthly number of calendar days (29.4) multiplied by the number of fully worked months, and the number of calendar days in not fully worked months.

The number of calendar days in months not fully worked is calculated by multiplying the working days according to the five-day working week calendar falling on hours worked by a factor of 1.4.

When calculating the average earnings for vacation pay calculated in working days, the amount of earnings for the last 12 months is divided by the number of working days during these 12 months according to the six-day working week calendar, and then the resulting amount is multiplied by the number of working days payable.

The number of working days in not fully worked months when granting vacations in working days is calculated by multiplying the working days according to the calendar of the five-day working week falling on the time worked by a factor of 1.2.

The same procedure applies to calculating average earnings for compensation for unused vacation in the event of dismissal (Article 127 of the Labor Code of the Russian Federation) and when replacing annual paid leave with monetary compensation (Article 126 of the Labor Code of the Russian Federation).

11. With an increase in the organization (branch, structural subdivision) of tariff rates (official salaries, monetary remuneration), the average earnings of employees increase in the following order:

If the increase occurred during the billing period, the payments taken into account when determining the average earnings and accrued for the period preceding the increase are increased by coefficients that are calculated by dividing the tariff rate (official salary, monetary remuneration) established in the month of the occurrence of the event, with which the maintenance of average earnings is associated, by the tariff rates (official salaries, monetary remuneration) of each of the months of the billing period;

If the increase occurred after the billing period before the occurrence of the event, which is associated with the preservation of average earnings, the average earnings calculated for the billing period are increased;

If the increase occurred during the period of maintaining the average earnings, a part of the average earnings is increased from the date of the increase in tariff rates (official salaries, monetary remuneration) until the end of the specified period.

With an increase in the size of allowances for a qualification rank (class rank, diplomatic rank) and for special conditions of public service, the average earnings of employees increase in the following order:

If the increase occurred during the billing period, the allowances for the qualification rank (class rank, diplomatic rank), for special conditions of public service accrued for the period preceding the increase, are increased by coefficients that are calculated by dividing the indicated allowances established in the month of the occurrence of the event, with which the retention of average earnings is associated, by the allowances of each of the months of the billing period;

If the increase occurred after the billing period before the occurrence of the event, which is associated with the preservation of average earnings, the indicated allowances included in the average earnings calculated for the billing period are increased;

All employees of the organization can count on annual basic paid leave. In general, its duration is 28 calendar days.

The procedure for calculating vacation pay

The procedure for calculating vacation pay is regulated by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter - Decree 922). To calculate the average earnings for vacation pay, you need to perform a number of actions. Let's consider them step by step.

Step 1. Determine the composition of payments made to the employee in the billing period

To calculate average earnings, all types of payments provided for by the remuneration system applied by the relevant employer are taken into account, regardless of the sources of these payments (clause 2 of Resolution 922). That is, payments that must be included in the calculation of average earnings must be recorded in local regulations companies (for example, in the Regulation on wages) and accrued for labor, for work, that is, they should be wages.

Not included in vacation pay:

• guarantees (for example, average earnings for the period of a business trip, during a vacation);
• compensation (for example, compensation for the use of personal transport by an employee for official purposes);
• social payments (for example, material assistance).

Bonuses are included in the calculation of average earnings in a special manner, which is named in clause 15 of Decree 922.

Step 2. Determine the billing period

Billing period for calculating average earnings - 12 calendar months preceding the period during which the employee retains the average salary (clause 4 of Regulation 922).

A calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive). For example, if an employee goes on vacation in February 2019, then the billing period will be the period from February 1, 2018 to January 31, 2019.

Time is excluded from the billing period, as well as amounts accrued during this time, if:

• the employee retained average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child, provided for by the labor legislation of the Russian Federation;
• the employee received temporary disability benefits or maternity benefits;
• the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee;
• the employee did not participate in the strike, but due to this strike he was unable to perform his work;
• the employee was provided with additional paid days off to care for disabled children and those disabled since childhood;
• the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

In practice, there may be cases that will differ from the standard. For example, in the 12 months prior to the event, the employee had no actual days worked or wages actually accrued. How to be in this case? Average earnings are determined based on the amount of wages actually accrued for the previous period, equal to the estimated one (clause 6 of Resolution 922).

Example

Lozhkina Vera goes on vacation in February 2019. Billing period: from February 1, 2018 to January 31, 2019. At this time, Lozhkina was on parental leave. And in the period from February 1, 2017 to January 31, 2018 (preceding the period from February 1, 2018 to January 31, 2019), she worked and received a salary. In this case, the average earnings for vacation pay can be calculated based on this period.

Also, the accountant may be faced with a situation where the employee did not have actually accrued wages or actually worked days for the billing period and before the start of the billing period. In this case, it is necessary to determine the billing period based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event, which is associated with the preservation of average earnings (clause 7 of Resolution 922).

Example

Vilkin Pavel goes on vacation from February 11, 2019. Billing period: from February 1, 2018 to January 31, 2019. Vilkin did not work in this organization during this period. He was hired on February 3, 2019. In this case, the settlement period will be from February 3, 2019 to February 10, 2019.

Step 3. Calculate average earnings for vacation pay

The average daily earnings to pay for holidays provided in calendar days is calculated by dividing the amount of wages actually accrued for the billing period by 12 and the average monthly number of calendar days (29.3) (clause 10 of Resolution 922).

An example of calculating vacation pay when the billing period is fully worked out

The accountant calculated vacation pay for Anton Kostin, who goes on vacation from January 21 to January 29, 2019. Billing period: from January 1, 2018 to December 31, 2018. Monthly in the billing period, Kostin was paid wages, based on salary, in the amount of 30,000 rubles. The vacation pay accrued by the accountant will be: (30,000 rubles * 12 months) / 12 / 29.3 * 9 = 9,215.02 rubles.

If one or several months of the billing period are not fully worked out, then the average daily wage is calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.3) multiplied by the number of full calendar months, and the number of calendar days in incomplete calendar months (clause 10 of Resolution 922). At the same time, the number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.3) by the number of calendar days of this month and multiplying by the number of calendar days falling on the time worked in this month (clause 10 of Resolution 922).

An example of calculating vacation pay when the entire billing period has not been worked out

Grishin Viktor works at Astra LLC. In July 2019, he goes on annual basic paid leave for 14 calendar days. The salary of an employee is 20,000 rubles. In August 2018, Grishin was on sick leave for 4 days, and for this month he was paid a salary of 16,190.48 rubles. Let's calculate the average earnings for the vacation period of Grishin Viktor:

1. We determine the composition of payments that should be included in the calculation of average earnings: 20,000 * 11 + 16,190.48 \u003d 236,190.48 rubles.
2. We determine the number of days that should be included in the calculation of average earnings: (29.3 * 11) + (29.3 / 31 * (31-4)) \u003d 322.3 + 25.52 \u003d 347.82 days.
3. We calculate the average daily earnings% 236,190.48 / 347.82 = 679.06 rubles.
4. We calculate the accrued amount of vacation pay: 679.06 * 14 = 9506.83 rubles.

remember, that annual leave can be divided into parts. In this case, when providing each of the parts of the vacation, the billing period will be determined anew each time. For example, an employee was on vacation twice in 2019: in June - 14 calendar days and in October - 14 calendar days. The calculation period for calculating vacation pay that fell in June will be from June 1, 2018 to May 31, 2019, and for holidays in October, the calculation period will be different: from October 1, 2018 to September 30, 2019.

Vacation pay can be accrued on any day, starting from the date of issue of the vacation order. For example, the manager signed the order on June 17, 2019, and the employee's vacation will begin only on July 4. You can accrue vacation pay on June 17, or later. The main thing is that vacation pay be paid on time.

Step 4. Pay vacation pay, transfer personal income tax and insurance premiums

Personal income tax should be withheld from the accrued amount, and then vacation pay should be paid to the employee. The employer is obliged to pay vacation pay no later than three calendar days before the start of the vacation (part 9 of article 136 of the Labor Code of the Russian Federation). The day of payment of vacation pay will be the date of receipt of income for personal income tax purposes. It is necessary to transfer personal income tax to the budget no later than the last day of the month in which vacation pay is listed (clause 6 of article 226 of the Tax Code of the Russian Federation).

For example, vacation pay was paid to an employee on July 22, 2019. This means that personal income tax should be transferred to the budget from July 22 to July 31, 2019 inclusive.

Insurance contributions from vacation pay are accrued for the same month in which they were accrued (Letter of the Ministry of Labor of Russia dated September 4, 2015 No. 17-4 / Vn-1316). For example, vacation pay was accrued to an employee on July 19, 2019, paid on July 22, and the employee goes on vacation from July 25, 2019. In such a situation, accrue insurance premiums follows July 19, 2019

Insurance premiums from vacation pay should be transferred no later than the 15th day of the month following the month in which vacation pay was accrued (clause 3, article 431 of the Tax Code of the Russian Federation). For example, vacation pay was accrued on June 19, 2019. This means that insurance premiums should be transferred no later than August 15, 2019 inclusive.

Vacation in working days

• employees with whom employment contract for up to two months (Article 291 of the Labor Code of the Russian Federation);
• workers hired to perform seasonal work (Article 295 of the Labor Code of the Russian Federation).

For each month of work, the employee is granted two working days of vacation. For example, a fixed-term employment contract is concluded with an employee for a period of two months. In this case, the employee can count on a vacation of 4 working days. At the same time, the procedure for including payments in the calculation of vacation pay is similar to the procedure for including payments when vacation is provided in calendar days.

Example of calculating vacation pay granted in working days

Anna Sinitsina was granted annual paid leave in working days followed by dismissal (from 1 to 2 October). With this employee, a fixed-term employment contract was concluded for temporary work (from September 1 to September 30). For the month worked, Anna Sinitsina received 30,000 rubles. Leave in this case will be calculated as follows:

1. Determine the number of days from which vacation pay will be calculated. From the number of calendar days in September, days off according to the calendar of the 6-day working week are deducted. 30 - 4 = 26 days.
2. Determine the average daily wage. To do this, the payments accrued for September should be divided by the number of working days in September according to the 6-day working week calendar. 30 000 rub. / 26 days = 1153.85 rubles.
3. Determine the amount of vacation pay. To do this, the average daily earnings are multiplied by the number of vacation days. Since the contract was concluded for only one month, the vacation pay that Anna Sinitsina is entitled to amounted to two working days. 1153.85 * 2 days = 2,307.69 rubles

Conclusions to the article:

• Payments included in the calculation of vacation pay must be fixed in the company's local regulations (for example, in the Regulations on wages) and accrued for labor, for work, that is, they must be wages.
• The calculation of average earnings for vacation pay should include only those days (hours) on which the employee was present at work, according to the schedule established for him, and performed the work provided for by the employment contract concluded with him during employment.
• If the employee is granted vacation in parts, then for each part the billing period will be determined anew.
• Employees with whom an employment contract has been concluded for a period of up to two months, and employees hired to perform seasonal work, are granted leave in working days.
• The average earnings for annual additional paid leave are determined according to the same rules as for the main one.

Do you want to quickly calculate vacation pay in accordance with all approved rules? Use the free vacation pay calculator from the Kontur.Accounting service.

The duration of the billing period

To calculate the average earnings, first of all, you need to determine the billing period. The duration of the billing period for any payment is 12 calendar months preceding the period of saving the average salary for the employee (part 3 of article 139 of the Labor Code of the Russian Federation).

What is the billing period on the example of vacation pay (provided that the company did not set its own periods), see the table.

How to determine the billing period

Situation	Billing period
The employee worked in the company for the last 12 calendar months and during this time he was paid a salary (other payments)	12 calendar months before vacation
The employee worked in the company for less than 12 calendar months	From the date of employment to the month preceding the one in which the employee goes on vacation
The employee goes on vacation in the month of employment	Actual hours worked this month
The employee has not worked for the last 12 months and has not been paid	The last 12 calendar months during which the employee was paid a salary
The employee goes on vacation from the first day of work	As such, there will be no settlement period in such a situation. Calculate vacation pay based on salary

Settlement period for calculating vacation pay

The employee has been working at the enterprise since January 11, 2016. By agreement with the administration, from August 1, 2016, she is granted a vacation of 28 calendar days. In the provision on the provision of vacations in force in the company, it is said that in such cases the period from the moment the employee is employed to the moment of departure is recognized as the settlement period.

Thus, to calculate the vacation pay due to an employee, the accountant must take her earnings for the period from January 11 to July 31, 2016.

An example with numbers
An employee of the organization was seriously injured. In accordance with the medical report, from August 25 to September 30, 2016, he was transferred to another, lower-paid job. For this period, the employee retains the average earnings for his previous position. In this case, the settlement period will be from August 1, 2015 to July 31, 2016.

What periods to exclude from the calculation

When calculating average earnings, keep in mind that only hours actually worked should be included in the billing period. From the billing period, exclude (clause 5 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922):

The periods in which the average salary was retained by the employee under the law. For example, the time spent on a business trip (Article 167 of the Labor Code of the Russian Federation);

time of illness;

Time of maternity leave;

Vacation periods at their own expense, that is, without pay;

The time when the employee was provided with additional paid days off to care for children with disabilities and people with disabilities since childhood;

The period when the employee did not work due to downtime due to the fault of the organization or for reasons beyond the control of the organization and the employee (for example, due to the suspension of the organization or workshop);

The time when the employee did not participate in the strike, but in connection with it he could not perform work;

Other periods when the employee did not work for reasons provided for by law.

An example with numbers
An employee of the organization left on a business trip on August 19, 2016. For the time when the employee was on a business trip, the organization retains his average earnings.

The settlement period is from August 1, 2015 to July 31, 2016. The employee did not complete it:

The time when the employee was sick, on vacation and on a business trip, the accountant excluded from the calculation period. He also excluded the amounts accrued during this time.

We will separately dwell on three issues that relate to weekends and holidays, as well as the situation when there were no working days at all in the billing period.

Holidays within vacation. It is not necessary to exclude such days from the billing period (letter of the Ministry of Labor of Russia dated April 15, 2016 No. 14-1 / B-351). Officials explained that only the period for which the average salary was paid should be excluded (clause 5 of Regulation No. 922). And holidays are not included in the number of vacation days and they are not paid (Article 120 of the Labor Code of the Russian Federation). And it doesn't matter if the holiday falls at the beginning, end or middle of the holiday. For example, an employee had a vacation from December 28, 2015 to January 17, 2016. He was paid only for the days from 28 to 31 December and from 9 to 17 January. January 1-8 - public holidays. If such a vacation now falls into the billing period, only vacations need to be excluded from the calculation, and holidays should not.

An example with numbers
The employee has been on vacation since May 10 for 13 calendar days. The billing period is from May 1, 2015 to April 30, 2016. During this period, the employee was on vacation from December 28, 2015 to January 17, 2016. He did not have other excluded periods, the employee's salary did not change and amounted to 50,000 rubles. Let's count his vacation pay in two ways.

Method 1: exclude the entire period

29.3 days * 10 months + 29.3 days : 31 days * 27 days (for December 2015) + 29.3 days. : 31 days * 14 days (January 2016) = 331.7517 days

Vacation pay will be:

(50,000 rubles * 10 months + 50,000 rubles: 23 days? 19 days (for December 2015) + 50,000 rubles: 15 days * 10 days (for January 2016)) : 331.7517 days * 13 days = 22,517.71 rubles.

Method 2 (according to the Ministry of Labor): we exclude only paid days, we leave January 1-8

The sum of calendar days attributable to hours worked will be:

29.3 days * 10 months + 29.3 days : 31 days * 27 days (for December 2015) + 29.3 days. : 31 days * 22 days (January 2016) = 339.3129 days

Vacation pay will be:

(50,000 rubles * 10 months + 50,000 rubles: 23 days * 19 days (for December 2015) + 50,000 rubles: 15 days * 10 days (for January 2016)) : 339.3129 days * 13 days = 22,015.93 rubles.

If you follow the position of the Ministry of Labor, the employee will receive almost 500 rubles. less. This is more profitable for the company, and there will be no disputes with the inspectors.

Business trip time captures the weekend. If the employee was on a business trip in the billing period, it is necessary to exclude from it, among other things, weekends that fell on a business trip (letter of the Ministry of Labor of Russia dated August 13, 2015 No. 14-1 / B-608). And it doesn't matter if the employee worked on weekends or not. For example, an employee was on a business trip from March 17 to March 22. You need to exclude the entire period, including March 19 (Saturday) and March 20 (Sunday). Also, do not take into account the average earnings that the company accrued to an employee for four working days of a business trip - March 17-18 and March 21-22. Do not include in the calculation the daily allowance that the employee is entitled to for each day of the trip, including weekends (clause 11 of the Regulation, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

Billing period is empty. For example, an employee goes on vacation immediately from the decree and does not have a single working day in the standard billing period. Then, to calculate vacation pay, you need to take 12 months before the decree (letter of the Ministry of Labor of Russia dated November 25, 2015 No. 14-1 / B-972). The same procedure applies in other similar situations.

An example with numbers
Since November 12, 2013, the employee has been on maternity leave, and then on childcare. In August 2016, without going to work, she wrote an application for annual leave.

The standard billing period is 12 months before the vacation (from August 2016 to July 2016). But this time falls on the decree, when there was no earnings. Therefore, the accountant must take a different billing period in which the employee had accruals.

The correct option is to take 12 months before maternity leave (November 2012 to October 2013). This was confirmed by the Ministry of Labor.

Some companies begin to step by step count down 12 calendar months until earnings appear.

In our example, before the vacation in 2016, as well as in 2015 and 2014, the employee had no earnings. So, according to this option, to calculate vacation pay, you need to take the period from August 2013 to July 2014, while excluding the time of the decree from it. This option, according to the Ministry of Labor, is incorrect.

If you followed the second option, recalculate the already paid vacation pay. And pay the employee the difference if it turns out to be in her favor. After all, if you underestimate the average earnings, labor inspectors can fine up to 50,000 rubles. (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

If, on the contrary, the company overpaid the employee, then do not withhold anything from her. This is not a counting error. But you won't be fined for overpaying. Article 8 of the Labor Code of the Russian Federation prohibits worsening the situation of workers in comparison with the norms guaranteed by the law. You can improve it as much as you want.

If it turns out that even before the billing period the employee did not have actually worked days (accrued salary), when calculating, take into account the days worked in the month of the occurrence of the event, which is associated with the preservation of average earnings before the occurrence of this event (clause 7 of Regulation No. 922). Provided, of course, that during this time the employee has days worked.

An example with numbers
The employee has been with the organization since August 15, 2016. From 22 to 26 August 2016 he was on a business trip.

Neither the standard billing period of 12 months, nor the period preceding the billing period, the accountant can take, because at that time the employee did not work in the organization.

On this basis, the accountant determined the average earnings that the employee retains for the duration of the business trip based on earnings for the period from August 15 to August 21, 2016.

When the calculation will be the simplest: If the employee has fully worked for you in the company for 12 calendar months preceding the vacation.

The closer the summer, the more often you have to count holiday pay for employees. Therefore, in addition to our salary calculator, we decided to hold a master class for you. From stage to stage, we will tell you for what period to calculate the payment, which of the previously accrued amounts to take into account and how to correctly reflect vacation pay when calculating taxes. Let's start in order.

Stage I. Determine the billing period

To find out how much vacation pay an employee is entitled to, you first need to determine the billing period. That is, the period of time, earnings for which you will take into account. Most often, this is 12 calendar months preceding the vacation (Article 139 of the Labor Code of the Russian Federation). Let's say if your employee plans to take a vacation in August 2013, the average earnings for calculating vacation pay must be determined for the period from August 1, 2012 to July 31, 2013 (see also the table below).

What is the settlement period for vacation pay (provided that the company did not set its periods)

Situation	Billing period
The employee worked in the company for the last 12 calendar months and during this time he was paid a salary (other payments)	12 calendar months before vacation
The employee worked in the company for less than 12 calendar months	From the date of employment to the month preceding the one in which the employee goes on vacation
The employee goes on vacation in the month of employment	Actual hours worked this month
The employee has not worked for the last 12 months and has not been paid	The last 12 calendar months during which the employee was paid a salary

Although there is another option: you have the right to set your own special billing period, that is, not necessarily 12 previous months. The main thing is that this should not be to the detriment of the employee - vacation pay simply cannot be less than the amount calculated on the basis of annual earnings. This is established by part 6 of article 139 of the Labor Code of the Russian Federation. That is, having set your billing period, each time you will have to determine the amount of vacation pay twice: for 12 months and for a special period. You compare the results.

Let's say the billing period in your company is the standard 12 months. An employee goes on vacation, say, eight months after being hired by you. In this case, the billing period will be the period of time during which the person was listed in the organization. But do not take into account the month in which the beginning of the legal holiday began. For example, an employee has been working at the enterprise since January 9, 2013. By agreement with the administration, from July 1, 2013, he goes on vacation. So, to calculate vacation pay, you need to take the employee's earnings for the period from January 9 to June 30, 2013 inclusive.

But what if the employee has not worked for the last 12 months, and therefore he was not paid a salary? Then take into account the other 12 calendar months during which the employee had income. Suppose an employee has been on maternity leave since June 15, 2010, and then on maternity leave. In July 2013, without going to work, she wrote an application for leave. The standard billing period - 12 months before vacation - falls on a decree when there was no earnings. Therefore, you need to take the period from June 1, 2009 to May 31, 2010, when there were accruals.

Stage II. Decide what amounts you will include in your average earnings

We have dealt with the billing period. Now let's move on to earnings, starting from which you will find the amount of vacation pay. To do this, take all payments for the billing period. But only those listed in paragraph 2 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter - Regulation No. 922). We have compiled a list of the most common of them in the table below.

Which of the amounts accrued to the employee to take into account vacation pay and what to ignore

These payments are included in the calculation of vacation pay.

These types of income are not taken into account.

1. Wages of all kinds. 2. Allowances and additional payments to tariff rates (official salaries). 3. Payments related to working conditions, including allowances for harmful and dangerous conditions, for work at night, on weekends and holidays, as well as payment for overtime work. 4. Bonuses and remuneration, including at the end of the year and for long service. 5. Royalties of employees who are on the payroll of the media editorial staff. 6. Other accruals that are provided for by the remuneration system at the enterprise

1. Vacation. 2. Benefit for temporary disability or for pregnancy and childbirth. 3. Paying extra days off to care for disabled children. 4. One-time bonuses paid to employees on holidays, anniversaries, as well as other similar one-time bonuses not provided for by the wage system. 5. Accruals for downtime due to the fault of the employer or for reasons beyond the control of the company and the employee. 6. Various payments not related to the results of labor (dividends, financial assistance, loans, etc.)

An important detail: take into account only those amounts that were accrued to the employee in your company. It is not necessary to require from the employee a certificate of income from previous or parallel places of work.

How to adjust earnings if the salary in the company was increased in the billing period

During the time that was included in the billing period, the employee's salary was raised? Then you will have to index the amounts accrued before the increase. But this is only if the management has increased salaries in the whole organization, branch or structural unit. Not just any individual employee. This is the rule of paragraph 16 of Regulation No. 922.

In this case, you need to find the conversion factor. On it you will multiply the salary of the employee before the increase in salary.

Moreover, it is necessary to correct (except for the wage itself) only those payments that increase simultaneously with the salary, that is, they depend on it. In other words, if the amount of the premium does not change, it is not necessary to multiply it by the increase factor. But if it is set as a percentage of the salary, then it must also be recalculated. Moreover, the percentage should be fixed, not floating.

What bonuses and bonuses to take into account the average earnings

Let's say a few words about awards. Here, too, has its own characteristics. For vacation pay, take into account only the amounts of bonuses that you accrued to the employee within the billing period.

Important detail

The standard duration of a vacation is 28 calendar days. At the same time, it can be divided into parts, one of which must be at least 14 days.

The exception is annual bonuses. Take them into account regardless of when they were accrued - during the billing period or not. The main thing is that the remuneration itself should be for the previous calendar year.

Let's say an employee goes on vacation in 2013. Then only the annual bonus for 2012 can be taken into account. At the same time, if an employee rested, say, in January 2013, and in February he was awarded a bonus for 2012, you will have to recalculate vacation pay. You will determine their amount already taking into account annual bonus and pay the person the difference. Such a rule is spelled out in paragraph 15 of Regulation No. 922.

As for other awards, the following rule applies. Take into account as many bonuses and rewards as can realistically fit in the billing period. So, in a year there can only be four quarterly bonuses(4 ? 3 = = 12 months), but not five. In addition, if the billing period has not been fully worked out, it will not always be possible to include the entire amount of the bonus in earnings (see the diagram below).

What amount of bonus to take into account for vacation pay if the billing period has not been fully worked out

Stage III. Exclude from the calculation any periods when the vacation worker did not work

In practice, it does not always happen that all 12 months of the billing period your employee was at his workplace. During this time, he could be ill, be on vacation, go on business trips. So, exclude from the calculation any periods when the employee retained average earnings, as well as those periods when the employee was on unpaid leave.

Common mistake

Payments from average earnings that fell within the billing period do not need to be taken into account when calculating vacation pay.

And that's what's important. From the calculation, discard not only the time, but also the amounts accrued for these periods. That is, it is not necessary to include vacation, maternity and hospital benefits, payment for a business trip in the total earnings of an employee.

To accurately determine how many calendar days an employee actually worked in the billing period, use the algorithms below.

Stage IV. Specify how many days of rest you need to pay

It is clear that you pay vacation pay exactly for the days that the employee asked for vacation in the application. A vacation can last the standard 28 calendar days, or less - at least a couple of days, at least a week with the capture of the weekend. The main thing is that at least once a year the employee takes 14 calendar days in a row at once. In addition, if an employee has days not taken off from previous years, he can add them to the current rest.

Take note: vacation days do not include those holidays when the whole country is resting (Article 120 of the Labor Code of the Russian Federation). And you don't have to pay either. Let's say your employee takes a vacation from June 3rd to 16th (14 days in total). As you know, a non-working holiday on June 12 falls within this period of time. And here are the options here.

Option one. In the application, the employee writes “I ask you to grant me leave for the period from June 3 to June 16.” In this case, he will have to appear at work on June 17. And you pay him 13 days of vacation. Although he will rest for a full two weeks (that is, 14 days). Moreover, this extra unpaid day will not disappear anywhere and the employee will be able to take it off as part of his next vacation.

Option two. The phrase in the employee’s statement is as follows: “I ask you to grant me leave from June 3 for 14 calendar days.” Then he will go to work on June 18, that is, in reality he will rest one more day. And you pay him 14 days.

Stage V. Find the final amount of vacation pay and give it to the employee in a timely manner

And so we come to determine the final amount of vacation pay that is due to your employee.

The formula for the calculation depends on whether the billing period has been fully worked out. If yes, then proceed as follows:

Pay the amount of vacation pay you found no later than three days before the start of the holiday. This is established by article 136 of the Labor Code of the Russian Federation.

In this case, we are talking about calendar days. This is the opinion of representatives of Rostrud in a letter dated December 21, 2011 No. 3707-6-1.

Although, of course, you can pay vacation pay earlier than three calendar days in advance. An employee of Rostrud tells about what threatens the company if such payments are delayed.

Warns: Boris Chizhov - State Counselor of the Russian Federation, 2nd class

Vacation pay paid late is a reason for fines

If you pay your employee's vacation later than three days before it starts, labor inspectors will have a reason to apply Article 5.27 of the Code of Administrative Offenses of the Russian Federation. The fine for the company is standard - from 30,000 to 50,000 rubles. Or controllers can suspend the activities of the organization for up to 90 days.

In addition, you will have to accrue compensation to the employee for late payment of vacation pay. Article 236 of the Labor Code of the Russian Federation obliges to do so. The amount of compensation is at least 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay. At the same time, you must accrue it, regardless of the reason for which the vacation pay was delayed. And even if the employee himself asks to give him money after the end of the holiday, you should not meet him halfway. Such a situation would also be considered a violation of labor laws. That is, you again run the risk of being among the fined.

In practice, it also happens like this: an employee goes on vacation in the first days of the month, when the exact salary for the previous one is not yet known. For example, an employee takes vacation from July 1, 2013. The settlement period is from July 1 of last year to June 30 of this year. In this case, vacation pay must also be paid according to general rules, that is, no later than June 28. Simply determine the amount based on the available data. And later, if necessary, you can specify the amount of payment.

But it is not necessary to transfer, along with vacation pay, the salary for the time worked before the start of the vacation. Pay your salary within the time limits set in your internal documents.

Stage VI. Calculate taxes and record vacation pay

Let's start with VAT. You need to keep it and transfer it to the budget on the day when the employee receives income, that is, vacation pay. Even if the entire vacation falls on the next month.

Important detail

It is safer to divide vacation pay in tax accounting in proportion to the vacation days that fall on each reporting period.

Now about insurance premiums. Accrue them in full in the month that the vacation pay. And you have the right to take into account the same amount of contributions in the same month when calculating income tax.

But the vacation pay itself, for the purposes of calculating income tax, is safer to divide in proportion to the days of rest falling on each reporting period. Such recommendations are in the letter of the Ministry of Finance of Russia dated July 23, 2012 No. 03-03-06 / 1/356. That is, in this case, the general principle applies: expenses must be taken into account in the reporting (tax) period to which they relate. Even if you accrued the payment in another. But within the reporting period, when it comes to a quarter, vacation pay can not be divided.

How to pay taxes and contributions, if the vacation falls in whole or in part on the next month, the table below will help you.

When is it safer to pay taxes and contributions if all or part of the vacation falls on the next month

Type of tax, contribution	When is it better to take vacation pay into account when calculating taxes and contributions	Explanations
income tax	In the month in which the vacation days fall. At the same time, within the reporting period, when it comes to a quarter, vacation pay can not be divided	Vacation pay refers to labor costs (clause 7, article 255 of the Tax Code of the Russian Federation). And such payments are the same salary, only issued in advance. This means that the general principle applies to vacation pay: they are recognized as expenses in the reporting (tax) period to which they relate, regardless of when they were paid (letter of the Ministry of Finance of Russia dated July 23, 2012 No. 03-03-06 / 1/356)
	The tax must be paid on the day the vacation pay is paid.	For personal income tax purposes, vacation pay is not wages. This means that such income must be determined at the date of its issue. And it doesn’t matter for what period you accrued it (see letter of the Ministry of Finance of Russia dated June 6, 2012 No. 03-04-08 / 8-139). This conclusion is also confirmed by the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 7, 2012 No. 11709/11
Insurance premiums, including for injuries	You need to accrue contributions at the same time as vacation pay. And list already at the end of the month	This procedure follows from Articles 7 and 11 of the Federal Law of July 24, 2009 No. 212-FZ and Article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ. At the same time, you have the right to take into account contributions when calculating income tax in full amount in the same month that they were credited. Even if the vacation starts only next (letter of the Ministry of Finance of Russia dated December 23, 2010 No. 03-03-06 / 1/804)

If your company is not small, you write off the accrued vacation pay from the reserve. That is, they do not need to be included in the costs of the current month.

Instead, it is enough to make a posting on the reporting date:

DEBIT 20 (23, 25, 26, 29, 44 ...) CREDIT 96 sub-account "Reserve for vacation pay"

Deductions were made to the reserve for upcoming holidays.

And after you calculate the vacation pay, make a note for their entire amount (even if the vacation goes to the next month):

DEBIT 96 sub-account "Reserve for vacation pay" CREDIT 70

Vacation pay paid to an employee.

If you have a small business and do not place publicly securities, you have the right to do without a reserve. And therefore reflect vacation pay in one posting - at the time of their accrual on the corresponding cost account.

Sergey Shilkin - leading expert of the Glavbukh magazine

• HR records management

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