At the end of each tax period the company prepares the annual declaration of income tax.Under Article 289 (paragraph 4) NC providing it is carried out no later than March 28.Calculating the taxable base, should take into account a number of points.Among them - a mandatory inventory of reserves, which were formed during the year.It is held on the 31st of December.The purpose of this procedure performs the identification of unused amounts or cost overruns, as well as the adjustment of the taxable base.Consider further how the accounting provision for vacation pay.
Art.324.1, p. 1 NC contains a provision prescribing the taxpayers who plan to carry out the calculation of provision for vacation pay, reflected in the documents adopted their method of calculation, as well as the maximum amount and the monthly percentage of revenue for this item.For this purpose, a special estimate.It reflects the calculation of the monthly amounts in reserve in accordance with the data on the estimated costs per year.Budgeting is carried out with the inclusion of the amount of insurance premiums paid to the cost.The percentage of revenues in the provision for holiday pay is determined as the ratio of the required annual expenditure on them to the estimated annual amount to s / n employees.
According to Art.324.1, p. 2 NK, an allowance for vacation pay refers to the articles of expenses s / n corresponding categories of employees.Guided by the rule, the provisions contained in Art.318, para. 1, the Ministry of Finance concluded that the taxpayer has a right to determine the kind of expenditure to which these costs.They can be either direct or indirect concern to the employees involved in the production process, and to carry out other activities of the company, not related to production.His choice, however, the taxpayer is obliged to secure the documentation.It is also possible interest payment provision for vacation pay for each structural unit.In this article these expenses drawn up by the enterprise as a whole.
Provision for vacation pay
According to the provisions in para.2, paragraph 1, item.324.1 NC is possible to make the following formula:
% = (Otpuskplan SVotpusk +) / (+ OTplan CBOT) × 100% , in which;
- SVotpusk, SWOT - the amount of insurance payments accrued to the appropriate amount.
- OTplan - estimated amount (annual) on the s / n employees.
- Otpuskplan - it provided the cost of holiday pay.
After determining the percentage of each month must be multiplied by the amount of the actual costs of s / n (including the premium).The result to be obtained is included in the accounting provision for holiday pay under Art.255, p. 24 NK.It is necessary to ensure that the cumulative amount does not exceed the limits as specified in the documentation.
Consider the formation of a reserve for vacation pay for the enterprise engaged in the manufacture of the base material of jewelry.In December, it was decided to draw up an estimate of future expenses for the 2013-th year.For the purposes of taxation in the accounting records was enshrined appropriate position.Along with this limit value has been determined and the amount of income a monthly percentage.The company has planned for 2013 for the following expenses:
- on s / n - 1 million rubles.
- Provision for holiday pay - 264 thousand. Rub.
In 2013 the rate of insurance sums to the Fund c / n were:
- 5.1% - in FFOMS.
- 22% - to the Pension Fund.
- 2.9% - in the FSS.
activity that provides an enterprise applies to Grade 9 profriska (NACE code 36.61).This means that the rate of insurance payments - 1%.The total rate - 31% (22 + 5.1 + 2.9 + 1).Then spend an allowance for vacation pay:
budgeted amount for the year will be:
264 000 p.+ 264 000 p.× 31% = 345,840 p.
documentation reflected that the maximum amount of expenses - 345 840. The required annual fund s / n, including insurance payments:
3 000 000 p.+3 000 000.× 31% = 3,930,000 p.
percentage allocations for each month:
345 840 p./ 3930000 p.× 100% = 8.8%
In accordance with the findings compiled estimates
Provision for holiday pay, in accordance with Art.255, p. 24 Tax Code will be included in the costs of s / n.This will not matter the size of the actual appointment payments.As mentioned above, also included in the provision for holiday pay corresponding to the sum insured.This means that these fees do not apply to other costs, such as, for example, insurance, designated by s / n.It must be borne in mind that the reserve may only be used when paying additional principal and holidays.
compensation for the unused period should be directly attributed to the cost of s / n.This provision is recorded in art.255, paragraph 8 of the Tax Code.On this requirement also specifies the letter the Ministry of Finance.It is worth noting that we are, in particular, is conducted on the severance package.But in art.255 refers to the benefits for the unused period, according to the Labour Code.
inventory reserve for vacation pay
As taxpayers throughout the year based on the estimated rather than actual expenditure in the rest of employees, by the end of the period there can be more problematic situation.In particular, the amount actually remitted to employees on account of the holiday can exceed the size of the reserve.Moreover, its value which is charged to cost more than the actual costs of the organization.In this connection, it is natural that the taxpayer should be an inventory reserve for vacation pay.This requirement is established in Art.NK 324.1 (p. 3, paragraph 1).Results of the procedure is necessary to issue appropriate way.In particular, it is drawn up, or financial help (in any form).Reflection of the results will depend on whether the company plans in the next period to continue to be a stock estimated costs.
than inventories of future costs
under Art.324.1, p. 3, para.3, if the enterprise has sufficient funds to actually allowances, which confirmed the inventory at the end of the period, the taxpayer should be as at 31 December of the year in which it was drawn up, include the costs of the actual amounts for vacation pay.Accordingly, premiums are added and for which no reserve was drawn mentioned earlier.When planning the next period, the company believes that the provision for holiday pay would be inappropriate, the amount of the balance, which is found in the inspection of December 31, relates to an article non-operating income in the current period.
stock Inclusion in the plan for next year
If the accounting policies of the company remains unchanged with regard to the provision, by the end of the tax period can be detected residue of unused funds.In accordance with paragraph 4 of the above article of the Tax, a stock of future costs to be confirmed on the basis of:
- of number of days of unused time employees.
- average daily value of the cost of s / n employees.
- compulsory insurance contributions.
If the results of verification of the calculated amount of the allowance for unused leave over the actual balance of the reserve at the end of the year, the excess amount must be included in the cost of s / n.in other words, if the HO & gt;OHP, the difference is labor costs.If, after verification of the amount will be less than that, it should be included in non-operating income.
Lack of funds Reserves: an example
sum deductions for vacation pay reserve is 345,840 p.Over 2013 employees were granted 310,000 p.Contributions made under the insurance:
310,000 x 31% = 96 100 rubles.
During verification at the end of the years it was found that the actual accrued amount (including fees) is greater than the amount of provision 60 260. Thus, ironically, are not sufficient.In this regard, the excess amount must be included in the cost of s / n.
largest reserves of more than actually disbursed funds: example
sum for the provision for expenditure for the payment of vacation pay - 345 840 p.Throughout the year, employees were granted 250 thousand. P.Insurance amounted to 77 500 rubles.(250 thousand. X 31%).By the end of the year in the inventory revealed that the amount of the provision is actually longer issued vacation (with insurance) to 18 340 p.Excess to be considered as non-operating income.
They must be determined only as of the last day of the calendar year.Refining margin for future expenses on the holidays during the tax period is not carried out.During the verification in practice often raises the question of how to count the unused days.There are two options.On the first should take into account the estimated number of days per year.It is compared with the amount actually collected.The second option is necessary to consider all the days that were not used at 31 December, including the days of previous years.The Finance Ministry is inclined to use the first option.In arbitration practice as there are cases of using the second approach.
in tax accounting compilation of provisions for vacation serves as the rights of the taxpayer, and in accounting - responsibilities.It should be noted, however, that a direct indication of this in the regulations there.However, analyzing the PBU 8/2010, payment for annual leave to employees believe a provision of the organization.It is recognized as such in the performance of a number of conditions laid down in para. 5 of the FDR.In accordance with para. 16 of the same document, the amount of estimated liability company established in accordance with the available facts households.activities, experiences with similar obligations.If necessary, take into account the opinion of experts.Since the Law "On Accounting" does not formulate clear rules for drawing up the reserve, for many organizations the optimal solution would be the use of the order, which is used for taxation purposes.Thus, it would be possible to reconcile the two balance and eliminate the need to follow the PBU 18/02.
In this regard, quite logical question taxpayers about whether they have the right to carry on the calculation of holiday pay rules of the Tax Code.Representatives of the Ministry of Finance in response to the limited reference to the above rules.In particular, it was clarified that the estimated liabilities are recorded in the accounting according to the rules PBU 8/2010, and tax reporting - Art.NK 324.1.In accordance with the provisions specified in paragraph 16 PBU, the company needs to document the validity of the size of the estimated liability.In the performance of the specified conditions can be assumed that the provision for future expenses for vacation payments, if necessary, can be drawn on the balance sheet according to the rules laid down in Art.NK 324.1.It further refers to contributions for compulsory pension, social (for temporary disability due to maternity, accidents and occupational diseases), health insurance.
controversial point: the case study
taxpayer appealed against the tax authorities, to draw conclusions that reflect the cost of building the holiday allowance was made unnecessarily.In this regard, it was assessed additional income tax at a rate of about 1.7 million. P.Tax authorities considered that the specification of the payer provision for future vacation payments to employees based on the number of days of unused period for all employees not to take leave from the beginning of operation of the company, was made illegal.Judges, in turn, analyzed the situation in the present article.342.1, p. 4. In particular, they pointed out that the content of the above standards should not be an unambiguous conclusion that it is carried out it is about the holidays, which are subject to the provision of this reporting period.According to Art.3 NC appearing unavoidable ambiguities, contradictions and doubts legislation on fees and taxes must be interpreted in favor of the taxpayer.According to Art.122-124 TC employer obliged to provide employees with annual paid holidays.The law thus provides for the possibility to carry out the transfer of the period.In addition, the rules prohibited not to provide paid annual leave for 2 consecutive years.It follows that under the unused period, according to Art.324.1 Tax Code, it should be understood unaccorded days like this, and in the intervening period.
program planning reserve
consider how to make a provision for vacation pay ("1C: SPP").Features available in the program allow to uniformly include the costs in the production costs or turnover of the reporting period.This, in turn, contributes to good planning and distribution of finances.Postings tax and accounting document drawn up automatically "Reflection s / n in the regulated accounting."
Setting drawing stock performed well:
- Going into the 'Tools' menu, open Options.
- tab "Provisions".
- Put a tick in the proper formation of the reserve for tax purposes.
- in the "Reserves and Provisions' should make a new item.Represents provision for vacation pay (by 96).
- shaped element is filled with a list of basic parameters.There are those contributions the company's employees, which are used in the calculation of the amounts for the reserve fund.
- values are set for the year for each company as a percentage of the basic parameters.
vacation schedule is usually drawn up in the winter.According to the rules, the employee must be notified of the upcoming holiday for 2 weeks before it starts.This obligation is prescribed in Article 123, h. 3 TC.The notice must be in writing.After reviewing officer must certify it with his signature.It is generally sufficient issuing appropriate orders manager.Actually, he will serve as notification.In accordance with the general procedure, issue of selling is done for three calendar days before the holiday.In case of delay on the company can be imposed an administrative penalty (fine).In case of repeated violations of TC employer may be disqualified for a period of 1 to 3 years.
In case of leaving on holiday, followed by the dismissal of the employee as paid holiday for three days, and full payment is carried out on the last working day.The employee has the right to divide the period put it into several parts.The law does not set limits on their number.However, there are certain conditions.At least one part of the leave must be at least 14 calendar days.The rest period may be divided at the discretion of the employee.
However, it should mention one important thing.An employee may be denied a rest, if in accordance with the schedule of this period is scheduled for another time.For example, the employee must take a vacation twice a year - one and three weeks.The employee requests vacation by three days preserving it s / n.In this case, the manager can not refuse him.This is due to the fact that the schedule of holidays is mandatory for both the employee and the employer.This requirement is fixed in Art.123, paragraph 2 of the Labour Code.If care worker to rest can adversely affect the performance of the company, this period can be transferred.However, it must necessarily be the consent of the employee.The law prohibited while failing to leave within 2 years.In determining this period, you should consider working years rather than calendar.Thus, the need to carry on with the countdown from the start of his professional activity in the state enterprise.Moreover, the law provides for administrative liability for the employer, who will not let the employee who has not attained 18 years of age or for a harmful or dangerous production, leisure.