How are vacation pay taxed in 2021?

Common types of leave and the current legislative framework

The following types of annual leave are distinguished:

• standard - 28 days (Article 115);
• extended - depend on age, position, specifics of work (for example, this category of vacationers includes military personnel, teachers, etc.);
• additional - in the presence of dangerous, harmful working conditions, etc. (Art. 116).

Vacation can be divided (Labor Code, RF, Art. 125), and in some situations, postponed or extended (Labor Code of the Russian Federation, Art. 124). The next paid leave, which falls on different months or reporting periods, is called rolling (hereinafter referred to as PO). Calculation, features of payment of software, calculation of personal income tax, insurance premiums on it, as well as the application of preferential deductions are carried out in accordance with the generally accepted rules of the Labor Code of the Russian Federation. Read also the article: → “The procedure for dividing vacation into parts, calculating payments.”

Accounting

Since 2011, there has been an obligation to form a so-called employee vacation fund. This fund includes reserve money, which will then be used for vacation pay. They are reflected in the debit of the expense account and in the credit of account 96. In tax accounting, vacation pay is reflected differently than in the accounting account.

As for contributions from rolling vacations, they are sent to the Pension Fund and the Medical Fund. In addition, you will have to pay money in the event of an employee being injured at work and for compulsory insurance.

Some principles for accounting for rolling leave

Calculated insurance premiums (or premiums), as well as taxes and other fees, are included in expenses for the period in which they were credited. FSSO, PFR, FFOMS contributions are calculated and paid for the software. Insurance fees are most often not distributed between months. For example, if an employee went on vacation in June and returned in July 2017, then insurance payments for vacation pay are taken into account in June 2021. Expenses are fully reflected in the declaration for the second quarter of 2017.

However, if, for example, the vacation began in December of one year and ended in the month of another year, accounting is kept differently. Vacation money is an expense included in wages. These software amounts are distributed in proportion to vacation days. They need to be included as expenses every month.

When calculating the single tax, expenses take into account: the software itself minus personal income tax (on the date this amount is issued to the vacationer), the insurance fee for the software (on the day of deduction to the funds).

Under the simplified tax system (Income), the single tax is reduced by the amount of insurance premiums in the period when they were transferred to the fund. However, there is a limit of no more than 50%. Vacation pay themselves do not affect the single tax, because no expenses are taken into account under such a taxation object.

Under the simplified tax system (income - expenses), the obligated person has the right to reduce his income by the amount of expenses for wages. Vacation pay (and in relation to software) is considered an expense at the time of issue. As for insurance premiums, they also reduce the tax base when paying a single tax on the date of payment.

Income tax

Organizations take into account the costs of paying the main annual leave established by law when calculating income tax and the simplified tax system with the object of taxation “income minus expenses” as labor costs. Since vacation pay is a labor expense, they are taken into account in the period to which they relate (Clause 7, Article 255 of the Tax Code of the Russian Federation). According to regulatory authorities, vacation pay should be taken into account in income tax expenses in the period to which they relate, regardless of when they were paid.

Benefits in the form of deductions applied during rolling leave

The software is subject to standard tax deductions for the vacationer and his children (Tax Code of the Russian Federation, Article 216). The only caveat is that this benefit applies only for one month, and not for both (that is, even when the vacation begins in one month and ends in another). This means that the deductions due to the vacationer are not distributed between months, but are recognized in the generally accepted manner for the current month. It is noteworthy that such benefits can be used both in vacation pay and wages.

The legislation provides the opportunity for the hotel category of vacationers to receive a double deduction for their children (single parent, guardian, adoptive parent, etc.).

To exercise his right to a benefit, an employee must contact the employer (tax agent) with an application for the provision of this type of benefit and attach to it proper documentary evidence of the right to a deduction, such as: a copy of the certificate of a WWII veteran, a participant in the liquidation of the consequences of the Chernobyl nuclear power plant, etc.

If you do not distribute personal income tax according to the months of the rolling vacation. Option “vacation pay is not wages”

Configurations “1C: Salary and Personnel Management 8”, “1C: Salary and Personnel 7.7”, “1C: Manufacturing Enterprise Management 8” can be configured so that vacation pay amounts are attributed to the employee’s income in full in the month of payment.

The personal income tax code for reflecting vacation pay is “2012 - Amounts of vacation payments.”

To change the order in which these amounts are reflected in the case of rolling holidays, you need to perform only two steps.

The first step is to create a new personal income tax code by copying the predefined 2012 code (the old and new codes will have a different icon - the predefined elements have a yellow circle) (see Fig. 1 on p. 54).

Rice. 1

The second action is to indicate the created code in the types of accruals for vacations (including additional ones) on the “Taxes” tab, choosing 2012 instead of the predefined code (see Fig. 2 below).

Rice. 2

With this setting, the amount of vacation pay for February will be reflected in the reporting for January and deductions for February will not be applied.

The procedure for calculating the amount due and issuing money to the vacationer

Calculation of annual paid leave (and rolling over) is carried out taking into account the requirements of Government Decree of the Russian Federation No. 922 dated December 24, 2007. Vacation payment is made in advance. Regardless of when the period begins and ends, the employer must pay the amount due to the employee three days before the start of the vacation (Labor Code of the Russian Federation, Article 136, Part 9). In the month when the money was issued, personal income tax is calculated from it.

Calculation is made according to the formula: PO = GD / 12 (months) / 29.4 (days) * BH, where PO is rolling leave, GD is annual income, BH is the number of days of vacation. The billing period is the previous 12 calendar months (Government Decree No. 922 12/24/2007, clause 4). Calendar month is the period from the first to the last day of the month.

For example, a citizen of the Russian Federation has worked for 2 years and goes on another paid leave from August 21, 2021 for 14 calendar days. The vacation is rolling: it starts in August and ends in September. The employer is obliged to calculate and pay the amount due 3 days before 08/21/2017 (before the start of the program). The employee did not have sick leaves, swearing. assistance, bonuses and allowances were not accrued; the billing period was fully exhausted.

Based on the calculation results, the software is issued (9,528 rubles) three days before 08/21/2017, and the tax on personal income is transferred no later than 08/31/2017.

Vacation calculation

The calculation period for vacation is 12 months preceding the start of the vacation. For example, if an employee goes on vacation from January 9, 2021, the calculation period for vacation pay is the period from January 1, 2021 to December 31, 2021. If vacation begins on the first working day of January, vacation pay must be paid in the previous month - December. In this regard, if the vacation begins at the beginning of the next month, vacation pay will have to be calculated when the last month has not yet been fully worked. If the exact salary is unknown, vacation pay can be calculated based on the salary, and then, if the amount changes, vacation pay must be recalculated and the difference must be paid. The amount of vacation pay is determined by multiplying the average daily earnings, calculated in accordance with Article 139 of the Labor Code of the Russian Federation and Regulation No. 922 of December 24, 2007 on the specifics of the procedure for calculating average wages by the number of calendar days of vacation (clause 9 of Regulation No. 922).

Average daily earnings for vacation pay are determined by the formula:

Vacation base: 12: 29.3 (part 4 of article 139 of the Labor Code of the Russian Federation, clause 10 of the Regulations).

The base includes wages and other payments provided for by the remuneration system. At the same time, the time when the employee was on any vacation, sick leave, on a business trip, or for other reasons was released from work while maintaining average earnings, in accordance with the legislation of the Russian Federation, is excluded from the billing period. If the month is not fully worked, the average daily earnings are calculated by dividing the amount of wages for the billing period by 29.3 and multiplying by the number of complete calendar months and the number of calendar days in incomplete calendar months. The number of days in an incomplete month is equal to the ratio of the number of days worked to the number of days of the month, multiplied by 29.3 (clause 10 of the Regulations).

Standard 6-NDFL and display of software in it

6-NDFL is a model standard approved by Order of the Federal Tax Service N MMV-7-11/ [email protected] dated 10/14/2015. Valid from 2021, applied by all tax agents every quarter. The current form 6-NDFL consists of 2 sections. The first includes the latest income and personal income tax data for the organization as a whole. The second section contains detailed information on each individual transaction that appears when withholding income tax.

Carrying holiday pay is displayed in accordance with uniform rules, i.e. depending on the date of their payment and taking into account the deadline for payment of personal income tax. The deadline for making tax payments is the last day of the month. Therefore, in the appropriate column 6-NDFL, the date of the last working day of the month in which vacation pay was paid is entered. If the deadline falls on a weekend, then the first working day of the next month is entered in the form.

An example of reflecting rolling leave in 6-NDFL

Example 1. Deadline for transferring personal income tax from the rolling leave of employee P.N. Leonidova.

Vacation P.N. Leonidova lasts from 07/11/2017 to 08/3/2017. It starts in July and ends in August, which means it is a rolling vacation. The organization paid its employee the money for the software on time - 07/10/2017 (no later than 3 days before the start of the vacation period).

Tax deductions depend on the actual date of payment of money, i.e. taking into account the date 07/10/2017. From the above it follows that the deadline for transferring personal income tax from employee P.N. Leonidov’s vacation pay in this case will be on the deadline of July - 07/31/2017, Monday, working day.

Example 2. Calculation of income tax for individuals with two employees and display of the appropriate amounts in 6-NDFL

The accounting department of Vasilek LLC paid vacation money to its employees I.A. Romashova (06/14/2017 - 23,000 rubles) and T.P. Lorina (06/30/2017 - 13,000 rubles) in June 2021. The tax calculation for the income of individuals (13% rate) is as follows:

1. From vacation pay of employee I.A. Romashova: 23,000 * 13% = 2,990 rubles;
2. From the vacation pay of employee T.P. Lorina: 13,000 * 13% = 1,690 rubles.

The tax was transferred in a single payment for both employees on June 30, 2017. Vacationers received money in their hands minus personal income tax. Standard 6-NDFL (six-year period) is filled out like this. The first section: information about vacations is entered in columns 020, 040, 070. In the second section, columns 100-140 are filled in:

• 100 14.06.17 130 23000;
• 110 14.06.17 140 2990;
• 120 30.06.17
• 100 30.06.17 130 13000;
• 110 30.06.17 140 1690;
• 120 30.06.17.

Rolling leave. Practical examples of accounting and taxation procedures (Bursulaya T.)

Not a single organization can do without paying average earnings, which are retained by the employee for the duration of the annual leave granted to him. Often, vacation days fall not only on different months of the calendar year, but also fall on different reporting (tax) periods established for calculating income tax. Let's consider the procedure for accounting and taxation of paid vacation pay.

Holiday legislation

Each employee has the right to annual paid leave (Article 21 of the Labor Code of the Russian Federation), the duration of which is usually 28 calendar days (Article 115 of the Labor Code of the Russian Federation).

Employees engaged in seasonal work and persons who have entered into employment contracts for a period of up to two months are entitled to paid leave at the rate of two working days for each month of work (Articles 291 and 295 of the Labor Code of the Russian Federation).

Some employees are granted so-called extended leave. The duration of such rest depends on the position, work or age of the employee. For example, military personnel, teaching staff, etc. may apply for extended leave.

Labor legislation also provides for annual additional paid leave (Article 116 of the Labor Code of the Russian Federation), in particular for workers engaged in work with harmful and (or) dangerous working conditions, having a special nature of work, irregular working hours, etc.

Let us note that by agreement between the employee and the employer, annual paid leave can be divided into parts, and one of them must be at least 14 calendar days (Article 125 of the Labor Code of the Russian Federation).

In some cases, annual leave must be extended or postponed to another period, which is determined by the employer taking into account the wishes of the employee (Article 124 of the Labor Code of the Russian Federation).

To register and record vacations, forms approved by Resolution of the State Statistics Committee of Russia dated 01/05/2004 N 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment” can be used.

Annual paid leave is provided with the preservation of average earnings (Article 114 of the Labor Code of the Russian Federation), the calculation procedure for which is established in Art. 139 Labor Code of the Russian Federation.

Vacation is paid no later than three days before its start (Article 136 of the Labor Code of the Russian Federation). In the event of termination of the employment contract, payment of all amounts due to the employee from the employer, including compensation for unused vacation, is made on the day of the employee’s dismissal (Article 140 of the Labor Code of the Russian Federation).

General procedure for calculating vacation pay

The rules for calculating the average salary for calculating vacation amounts are defined in Art. 139 of the Labor Code of the Russian Federation and the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter referred to as Regulation N 922).

Thus, the average daily earnings for vacation pay and compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and 29.3 (the average monthly number of calendar days). Before April 2, 2014, the indicated number was 29.4.

To calculate the average salary, all types of payments provided for by the remuneration system used by the employer are taken into account, regardless of the sources of these payments (clause 2 of Regulation No. 922), in particular:

- wages calculated according to salary (tariff rates), as well as issued in non-monetary form;

— allowances and various additional payments to salaries (tariff rates) for professional skills, class, length of service, knowledge of a foreign language, combination of professions (positions);

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

- bonuses and remunerations provided for by the remuneration system of this employer.

All named payments must relate specifically to the billing period in order to be included in the calculation of average earnings. Thus, if an annual bonus is accrued for indicators of those periods that are not included in the calculation period, this bonus is not taken into account in calculating average earnings. If the bonus based on the results of work for the year is accrued after the payment of vacation pay, the average daily earnings should be recalculated taking into account the bonus and an additional payment should be given to the employee (Letter of Rostrud dated 05/03/2007 N 1253-6-1).

Bonuses for professional holidays, anniversaries and memorable dates and based on work results can be taken into account when calculating vacation pay if they are provided for by the remuneration system and accrued in the billing period (Letters of the Ministry of Finance of Russia dated March 22, 2012 N 03-03-06/1/150, Ministry of Health and Social Development Russia dated October 13, 2011 N 22-2/377012-772).

Social payments and payments not related to wages are not taken into account when calculating the average salary. This applies to financial assistance, payment of food costs, travel, training, utilities, recreation, etc. (Clause 3 of Regulations No. 922).

Accounting

Estimated liability and payment of vacation pay

In accounting, obligations for future payment of vacations are estimated (clauses 4, 5 of PBU 8/2010), since:

a) the organization has an obligation resulting from past events in its economic life, the fulfillment of which the organization cannot avoid; when doubt arises as to the existence of such an obligation, the entity recognizes a provision if, as a result of an analysis of all circumstances and conditions, including the opinions of experts, it is more likely than not that the obligation exists;

b) a decrease in the economic benefits of the organization necessary to fulfill the estimated liability is likely;

c) the amount of the estimated liability can be reasonably estimated.

Therefore, most organizations have the obligation to create a reserve for vacation pay.

Organizations using simplified accounting methods, including simplified accounting (financial) statements, have the right not to apply PBU 8/2010 (clause 3 of PBU 8/2010). In these organizations, the amount of vacation pay is reflected in the debit of accounts 20 (23, 25, 26, 29, 44) and the credit of account 70. Moreover, in the case of “rolling” vacations, there is no need to distribute funds depending on the number of days, since the accounting rules include such requirements are not contained (Letter of the Ministry of Finance of Russia dated December 24, 2004 N 03-03-01-04/1/190).

The estimated liability for future payment of vacations (payment of compensation for unused vacation) is recognized in accounting as of each reporting date (clause 15 of PBU 8/2010). So it could be:

- the last day of each month;

— the last date of each quarter;

— December 31 of each year, but only for those organizations that submit only annual reports to participants.

The estimated liability is recognized in an amount that reflects the most reliable monetary estimate of the expenses necessary for settlements on it (clause 15 of PBU 8/2010). In this case, the most reliable estimate must be understood as the amount that is necessary directly to fulfill the obligation or to transfer it to another person as of the reporting date. In the situation under consideration, this should be recognized as the amount that the employee has the right to claim from the organization when going on vacation or dismissal as of the reporting date.

Both vacation pay and compensation for unused vacation are paid by the employer within the framework of labor relations, therefore, they are subject to insurance contributions to extra-budgetary funds, including compulsory social insurance against industrial accidents and occupational diseases (Clause 1, Article 7 of the Federal Law dated July 24, 2009 N 212-FZ, clause 1 article 20.1 of the Federal Law dated July 24, 1998 N 125-FZ). Therefore, the estimated liability for future payment of vacations (payment of compensation for unused vacation) must also be increased by the corresponding amount of insurance premiums.

Creating a vacation reserve

The estimated liability for future payment of vacations (payment of compensation for unused vacation) is reflected in account 96 “Reserves for future expenses”, subaccount “Reserve for payment of vacations”. If recognized, the amount of the estimated liability is charged to expenses for ordinary activities (accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General business expenses”, 29 “Servicing production and facilities”, 44 “Expenses” for sale" depending on the nature of employment of the relevant employees).

When an employee is granted vacation or is paid compensation for unused vacation, the previously formed estimated liability is partially written off by entries in the debit of account 96 and the credit of accounts 70 “Settlements with personnel for wages” (in terms of the amount of vacation pay or compensation) and 69 “Calculations for social insurance and security" (in terms of insurance premiums). At the same time, the entire amount of accrued vacation pay is written off from the reserve, including for “rolling” vacation. There is no need to divide vacation into parts corresponding to the number of vacation days in each month, since the estimated liability is paid off directly when vacation pay is paid (compensation for unused vacation).

The deduction of personal income tax from the amount of vacation pay or compensation is shown by an entry in the debit of account 70 and the credit of account 68 “Calculations for taxes and fees.”

If the amount of the recognized estimated liability is insufficient, the costs of its repayment are reflected in accounting in the general manner (clause 21 of PBU 8/2010). In other words, if in the reporting period the actual expenses for paying vacation pay are higher than the amount of the recognized estimated liability, the excess amount is reflected in the debit of account 20 (23, 25, 26, 29, 44) in correspondence with the credit of account 70.

Example 1. Based on an application from an employee of the organization, he was granted another paid leave for 14 calendar days (from March 24 to April 6, 2021). The average daily earnings of an employee, calculated for the purpose of paying vacation pay, is 1,500 rubles. The organization pays insurance premiums to extra-budgetary funds at the general rate. The rate of “unfortunate” contributions is 0.2%. As of December 31, 2015, an estimated liability for vacation pay in the amount of RUB 1,500,000 was recognized in the accounting records. The amount of accrued vacation pay does not exceed the recognized estimated liability. Vacation pay was paid in non-cash form on March 20, 2016. The corresponding transactions for payment of vacation pay are reflected in the following entries (see table).

Accounting for vacation pay transactions, for example 1

Tax accounting

Personal income tax

According to paragraph 1 of Art. 226 of the Tax Code of the Russian Federation, when issuing vacation pay (including for rolling vacations), the organization is obliged to calculate and withhold personal income tax.

Since vacation time is paid in advance, tax is withheld from the entire amount of vacation pay at once, even if the duration of the vacation is several months. In this case, the tax base is reduced by the amount of tax deductions due to the employee for the month in which he goes on vacation.

Despite the fact that in the case of “rolling over” leave, in fact, the employee receives salary and vacation pay for two months in one month, standard deductions should be provided for only one of them. In such situations, the tax base is determined taking into account the standard tax deductions due for the month of payment. Standard tax deductions for the next month will be taken into account by the tax agent when calculating the tax base on an accrual basis from the beginning of the year for this month, taking into account the limitation established by paragraphs. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation (280 thousand rubles), as indicated, in particular, in the Letter of the Ministry of Finance of Russia dated May 11, 2012 N 03-04-06/8-134.

Thus, deductions due to the employee are provided in the general manner for the current month, i.e. there is no need to distribute deductions between the current and next months.

Example 2. The employee was granted basic paid leave for 14 calendar days from June 25 to July 8, 2021 inclusive. The employee has one child, and therefore he is provided with a standard deduction in the amount of 1,400 rubles. At the time of payment of vacation pay, the employee’s income, calculated on an accrual basis from the beginning of the year, did not exceed 280,000 rubles. A salary advance for hours worked was issued to the employee in the first half of the month (06/15/2016) in the amount of 10,000 rubles. Personal income tax was not withheld from her. On June 30, wages were accrued for the time actually worked in June in the amount of 22,500 rubles. (from June 1 to June 24, 2021). Vacation pay amounted to 13,500 rubles, including 7,500 rubles for June and 8,000 rubles for July. When calculating personal income tax on vacation pay, the deduction for June 2021 was taken into account.

The amount of personal income tax on vacation pay was 1,573 rubles. ((RUB 13,500 - RUB 1,400) x 13%).

On June 20, 2021, the employee received vacation pay in the amount of 927 rubles. (RUB 13,500 - RUB 1,573).

Since the employee’s income, calculated on an accrual basis from the beginning of the year, did not exceed 280,000 rubles, the employee retains the right to receive a standard deduction. However, the deduction for June has already been taken into account when paying vacation pay, so personal income tax in the amount of 2,925 rubles must be withheld from the total amount of wages. (RUB 22,500 x 13%).

In this situation, the employee will receive wages for June in the amount of 9,575 rubles. (RUB 22,500 - RUB 2,925 - RUB 10,000).

Transfer of personal income tax from vacation pay in 2015

According to official bodies, vacation pay is not income for an employee in the form of wages (Letters of the Ministry of Finance of Russia dated April 10, 2015 N 03-04-06/20406, dated January 26, 2015 N 03-04-06/2187, Federal Tax Service of Russia dated October 24. 2013 N BS-4-11/190790, dated 06/13/2012 N ED-4-3/ [email protected] , dated 04/10/2009 N 3-5-04/ [email protected] and dated 01/09/2008 N 18-0 -09/0001, Federal Tax Service of Russia for Moscow dated 03/23/2010 N 20-15/3/ [email protected] , dated 02/11/2009 N 20-15/3/ [email protected] ), since vacation is time , during which he is free from performing labor duties (Articles 106 and 107 of the Labor Code of the Russian Federation).

Therefore, the tax authorities consider the date of receipt of income in the form of vacation pay to be the date of their payment to the employee or the date of transfer to a bank card (Clause 1, Clause 1, Article 223 of the Tax Code of the Russian Federation), and not the last day of the month in which they were accrued, since they are guided by it only when paying wages (clause 2 of Article 223 of the Tax Code of the Russian Federation).

Depending on the method of payment of vacation pay, the organization transfers the amount of withheld personal income tax to the budget within the following terms (clause 6 of Article 226 of the Tax Code of the Russian Federation):

- if from the cash desk using cash withdrawn from a bank account - on the day the money is received at the bank;

- from cash proceeds received by the organization's cash desk - the next day after the issuance of vacation pay to the employee;

- when transferring vacation pay from the employer’s account to the bank card (bank account) of the employee or to the accounts of third parties on his behalf - on the day of their transfer.

Transfer of personal income tax from vacation pay in 2021

According to Federal Law dated May 2, 2015 N 113-FZ in paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, changes were made according to which, from January 1, 2021, the tax agent must transfer personal income tax withheld from vacation pay to the budget once a month no later than the last day of the month in which such income was paid.

Insurance premiums

Regardless of whether an organization distributes vacation pay between vacation months in tax accounting, it is obliged to accrue insurance contributions to extra-budgetary funds for their entire amount (Part 1, Article 7 of Federal Law No. 212-FZ of July 24, 2009), including contributions for injuries (Clause 1, Article 20.1 of the Federal Law of July 24, 1998 N 125-FZ), since the employer pays vacation pay within the framework of labor relations (Articles 114, 115, 116 of the Labor Code of the Russian Federation).

The Moscow tax authorities previously believed that insurance contributions to holiday pay funds should be included in expenses in the period in which these contributions were accrued (Letters of the Federal Tax Service of Russia for Moscow dated 06.08.2008 N 21-11 / [email protected] and Department of Tax Administration of Russia for Moscow dated June 30, 2004 N 26-12/43524). Contributions do not need to be divided between months in proportion to vacation days, since expenses in the form of taxes, fees, insurance premiums and other obligatory payments are recognized at a time on the date of their accrual (clauses 1 and 45, clause 1, article 264 and clause 1, clause 7 Article 272 of the Tax Code of the Russian Federation).

Letter of the Ministry of Labor of Russia dated June 17, 2015 N 17-4/B-298 provides a specific example: an employee’s vacation begins on April 1, 2015, in March vacation pay was accrued and paid to him (March 27), calculate insurance premiums from vacation pay (accrued and paid in March) should be paid in full in March 2015 and included in the reporting for the first quarter of 2015.

Similar explanations are given in Letter of the Ministry of Labor of Russia dated August 12, 2015 N 17-4/OOG-1158.

If, for example, an employee’s vacation falls in March and April 2016, then insurance premiums from vacation amounts should be recognized in tax accounting in March 2021. These expenses are fully reflected in the income tax return for the first quarter of 2016.

Contributions accrued towards vacation pay are paid:

- in the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund (insurance in case of temporary disability and in connection with maternity) - no later than the 15th day of the month following the month in which vacation pay was accrued;

— FSS (insurance against accidents at work) — simultaneously with the payment of wages for the month in which vacation pay was accrued.

Example 3. The organization provided the employee with vacation from June 24 to July 21, 2021 and paid vacation pay in the amount of 40,000 rubles.

The amount of vacation pay is included in expenses:

in the second quarter - 10,000 rubles. (RUB 40,000 / 28 days x 7 days);

in the third quarter - 30,000 rubles. (RUB 40,000 / 28 days x 21 days).

Contributions from vacation amounts are taken into account as expenses on the date of their accrual, regardless of the periods during which the vacation falls, i.e. in the second quarter.

Income tax

There are two options regarding the issue of accounting for “carrying over” vacation pay when calculating income tax.

The first is that if the vacation period extends over two reporting periods, then the amount of accrued vacation pay is included in expenses in proportion to the vacation days falling on each of the reporting periods.

In clarifications, the Ministry of Finance of Russia (Letters dated 05/12/2015 N 03-03-06/27129, dated 06/09/2014 N 03-03-РЗ/27643, dated 01/09/2014 N 03-03-06/1/42) repeatedly explained, that when determining the tax base for income tax, the amount of accrued vacation pay for annual paid leave is included in expenses in proportion to the days of vacation falling on each reporting period. They substantiated their position with the following provisions of Chapter. 25 Tax Code of the Russian Federation.

When determining the taxable base, the taxpayer reduces the income received by the amount of expenses incurred (except for those specified in Article 270 of the Tax Code of the Russian Federation). Expenses are recognized as justified and documented expenses incurred (incurred) by the taxpayer (clause 1 of Article 252 of the Tax Code of the Russian Federation).

Depending on their nature, expenses are divided into those related to production and sales and non-sales (clause 2 of Article 252). Labor costs are classified as the first of those mentioned (clause 2 of Article 253 of the Tax Code of the Russian Federation).

According to Art. 255 of the Tax Code of the Russian Federation, labor costs include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to working hours or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees and provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.

In accordance with paragraph 7 of Art. 255 of the Tax Code of the Russian Federation, labor costs include, in particular, the average earnings retained by the employee during vacation.

If tax accounting uses the accrual method, expenses accepted for profit tax purposes, in accordance with clause 1 of Art. 272 of the Tax Code of the Russian Federation are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of their payment and are determined taking into account the provisions of Art. Art. 318 - 320 Tax Code of the Russian Federation.

Labor costs (clause 4 of Article 272 of the Tax Code of the Russian Federation) are recognized as expenses on a monthly basis based on those accrued in accordance with Art. 255 Tax Code of the Russian Federation amounts.

If the vacation falls on different months, the average earnings are calculated for the calendar days of each month. Therefore, when determining the tax base for income tax, it is recommended that the amount of accrued vacation pay for annual paid leave be included in expenses in proportion to the vacation days falling on each reporting period.

Considering in Letter dated 04.04.2006 N 03-03-04/1/315 the issue of taking into account vacation pay for annual paid leave from December 29 to January 27 in labor costs, the Russian Ministry of Finance clarified that when determining the tax base for income tax The amount of accrued vacation pay should be recognized:

- in December - for vacation days falling in December;

- in January - for vacation days in January.

Example 4. An employee was granted regular paid leave for 28 calendar days from June 15 to July 12, 2021. The employee’s average daily earnings when vacation pay is calculated is 1,500 rubles/day.

According to the explanations of the Russian Ministry of Finance, the average salary for a vacation is 42,000 rubles. (1500 rubles/day x 28 days) should be divided in proportion to the vacation days falling in June (16 calendar days) and July (12 calendar days).

The average salary for a vacation in June will be 24,000 rubles. (1500 rubles/day x 16 days), in July - 18,000 rubles. (1500 rub/day x 12 days).

The first of them (RUB 24,000) is included in labor costs when calculating income tax for the first half of 2021.

When calculating the tax base for income tax for nine months, labor costs will take into account the full amount of average earnings retained by the employee (RUB 42,000), i.e. an additional 18,000 rubles are taken into account in the third quarter.

The second option is that the entire amount of vacation pay for “rolling” vacations should be taken into account in the month of their accrual.

In Letter dated 03/06/2015 N 7-3-04/ [email protected] the Federal Tax Service of Russia again analyzed the situation when an employee’s vacation began in December of one year and ended in January of the next. The organization included the entire amount of vacation pay in December expenses, but the tax authorities, during an audit, considered this a violation. They deducted that part of the vacation pay that relates to January and recalculated the income tax. In this regard, the organization asked for clarification on how to include the January part of vacation pay in labor costs in this case. The Federal Tax Service of Russia explained that the Tax Code of the Russian Federation does not contain rules that would require the recognition of vacation pay in proportion to the days of vacation in each month. Vacation pay is classified as labor costs (clause 7 of Article 255 of the Tax Code of the Russian Federation), so they must be included in monthly expenses in the amount of accrued amounts (clause 4 of Article 272 of the Tax Code of the Russian Federation).

As mentioned earlier, the employer is obliged to pay the employee for vacation no later than three days before it starts, i.e. It is during this period that vacation pay will be accrued. It does not matter how many months or tax periods the vacation falls for, since the organization must accrue and pay vacation pay to the employee immediately for the entire vacation period. Thus, as indicated by the Federal Tax Service of Russia, labor costs that are retained by employees during vacations that span several months are taken into account at a time in the reporting period in which they are generated and paid.

As an additional argument, the Federal Tax Service of Russia referred to arbitration practice, but cited not the most recent court decisions (Resolutions of the FAS of the West Siberian District dated November 7, 2012 N A27-14271/2011 and dated December 26, 2011 N A27-6004/2011, FAS Moscow District dated 06/24/2009 N A40-48457/08-129-168 and dated 07/31/2007, 08/07/2007 N A40-13934/06-80-77, FAS of the Ural District dated 12/08/2008 N A07-6787/08), in which the arbitrators indicated that vacation pay should be included in expenses without dividing into parts and periods and reflected in full in the month of accrual (it should be noted that the Letter in question was removed from the reference systems).

Example 5. We use the conditions of the previous example; at the same time, the organization takes into account the entire amount of vacation pay for “rolling” vacations in the month of their accrual. Then the amount of average earnings per vacation (42,000 rubles) will be fully taken into account in labor costs when calculating income tax for the first half of 2021. However, we note that if the organization distributes vacation pay for “rolling over” vacation in proportion to the days of vacation, this will save her from the claims of inspectors. If a decision is made to include the entire amount of vacation pay as part of the expenses of the period in which the vacation began, without dividing it into parts, then the legality of this approach will have to be defended in arbitration court.

Reserve for upcoming vacation expenses

To avoid the need to choose one of the accounting options, it is advisable for the taxpayer to create a reserve in tax accounting for upcoming expenses for paying for vacations, then vacation pay and accrued insurance premiums are not taken into account in expenses (clause 2 of the Letter of the Ministry of Finance of Russia dated April 1, 2013 N 03-03-06/ 2/10401).

In this case, the labor costs of each month include the amount of deductions to the reserve, calculated as the product of the accrued amount of labor costs and the monthly percentage of deductions.

To calculate this percentage, it is necessary to draw up an estimate that provides data on:

- the estimated annual amount of expenses for vacations, including the amount of insurance premiums accrued from these expenses, for compulsory pension insurance, compulsory medical insurance, compulsory social insurance in case of temporary disability and in connection with maternity, as well as against industrial and professional accidents diseases;

- the estimated annual amount of labor costs with insurance contributions accrued to state extra-budgetary funds for this amount.

The percentage of contributions to the specified reserve is determined as the ratio of the first value to the second (clause 1 of Article 324.1 of the Tax Code of the Russian Federation).

The estimate is drawn up before the start of a new tax period; at the same time, the creation of a reserve for upcoming expenses for vacation pay must be recorded in the accounting policy for tax purposes.

During the year, the reserve takes into account the estimated rather than the actual costs of paying for vacations. In this regard, the Tax Code of the Russian Federation obliges the organization to conduct an inventory of the reserve at the end of the tax period (December 31).

The amount of the reserve for future expenses for paying vacations to employees should be clarified based on:

— number of days of unused vacation;

— the average daily amount of expenses for remuneration of employees (taking into account the established methodology for calculating average earnings);

— mandatory deductions of insurance premiums.

After this, the difference is determined between the amount of the accrued reserve and the totality of actual expenses for payment of vacations used during the year and the upcoming payment of vacations not used in the current year, as provided for by law.

If this difference is positive, then it must be taken into account as part of non-operating income of the current tax period, but if it is less than zero, the amount not covered by the reserve is included in labor costs for the current year.

When creating the reserve under consideration, the amounts of vacation pay falling on the months of the next reporting (tax) period will be taken into account in the actual costs of paying for used vacations.

Application of PBU 18/02

In accounting, expenses in the form of vacation pay and accrued insurance premiums paid to an employee are taken into account at the time the corresponding estimated liability is recognized; in tax accounting, actual costs incurred are reflected, therefore the provisions of PBU 18/02 should be applied.

Any differences that arise are temporary. Depending on the ratio of amounts recognized, differences can be either deductible or taxable, which obliges the organization to accrue a deferred tax asset or deferred tax liability.

In case of recognition of estimated liabilities, deductible temporary differences (DTD) and corresponding tax assets (STA) arise (clauses 11, 14 of PBU 18/02).

For profit tax purposes, as expenses are recognized (in the form of amounts accrued to the employee in connection with the provision of paid vacations and insurance contributions), the specified VVR and ONA are reduced (repaid) (clause 17 of PBU 18/02).

Simplified taxation system

Accounting object “income”

When using this accounting option, the amount of vacation pay will not affect the calculation of the single tax (clause 1 of Article 346.14 of the Tax Code of the Russian Federation). However, the tax itself can be reduced by the amount of contributions to pension (social, medical) insurance and contributions to insurance against accidents and occupational diseases paid from vacation pay.

Accrued contributions reduce the amount of advance payment and tax for the period in which contributions were transferred to the budget of the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund (Clause 1, Clause 3.1, Article 346.21 of the Tax Code of the Russian Federation), but by no more than 50%.

Accounting object “income minus expenses”

Using this accounting option, the taxpayer has the right to reduce the income received by the amount of labor costs based on paragraphs. 6 clause 1 art. 346.16 Tax Code of the Russian Federation. At the same time, these “simplified” expenses are taken into account in the manner prescribed for corporate income tax in accordance with Art. 255 of the Tax Code of the Russian Federation (clause 2 of article 346.16).

It should be borne in mind that under the simplified tax system, costs are recognized after their actual payment (clause 2 of article 346.17 of the Tax Code of the Russian Federation). Labor costs are taken into account at the time of repayment of the debt by writing off funds from the organization's current account, paying from the cash register, and if there is another method of repaying the debt - at the time of such repayment (clause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation).

In this regard, expenses for wages retained by employees during the vacation provided for by law are recognized in the reporting (tax) period in which their payment is actually made (Letter of the Ministry of Finance of Russia dated 06/08/2011 N 03-11-06/2/ 90).

Thus, when calculating the tax, expenses take into account (clauses 6, 7, clause 1, clause 2, article 346.16, clauses 1, 3, clause 2, article 346.17 of the Tax Code of the Russian Federation):

- the amount of vacation pay minus personal income tax - on the date of payment of this amount to the employee;

- insurance premiums accrued for vacation pay - on the date of transfer to the budget of the Pension Fund of the Russian Federation, the Social Insurance Fund and the Federal Compulsory Compulsory Medical Insurance Fund.

A single tax on imputed income

When calculating the single tax, insurance premiums accrued on vacation pay reduce the amount of tax for the quarter in which contributions are transferred to the budget of the Pension Fund, Social Insurance Fund or Federal Compulsory Medical Insurance Fund (clause 1, clause 2, article 346.32 of the Tax Code of the Russian Federation).

Rolling holidays in 2021: in 6-personal income tax accounting (postings) tax accounting

(14,000 rubles: 28 days ? 7 days) vacation pay, respectively, on the 21st day of October - 10,500 rubles. (RUB 14,000: 28 days ? 21 days).

Arbitration practice

Examples from arbitration practice show that taxpayers have a chance to disagree with the position of the Ministry of Finance, i.e., not to split the amounts accrued to pay for rolling holidays into two parts. For example, in a resolution dated May 11, 2006 No. F04-2610/2006(22165-A46-40), the arbitrators of the Federal Antimonopoly Service of the West Siberian District came to the conclusion that the company reasonably included in the reduction of taxable profit of the current year the amount of vacation pay accrued in December for vacations falling in December - January.

A similar decision was made by the judges of the Federal Antimonopoly Service of the Far Eastern District in a resolution dated May 30, 2007 No. F03-A24/07-2/1446. The court found that the taxpayer rightfully recognized the full amount of accrued vacation pay as expenses that reduce the taxable base for income tax.

“Crushing” of the unified social tax

How to deal with the unified social tax in this case? According to paragraph 3 of Article 236 of the Tax Code, UST is not accrued for payments in favor of an employee that do not reduce the taxable base for income tax. If we return to our example, then, following the logic of the Ministry of Finance, in September the unified social tax must be accrued only for 3,500 rubles.

However, even in a letter dated June 11, 2002 No. 28-11/26610, officials of the Department of Tax Administration for Moscow indicated that the unified social tax in such a situation should be accrued immediately for the entire amount of vacation pay, without breaking it into two parts. It is necessary to transfer the unified social tax from the amount of payment for a rolling vacation before the 15th day of the month following the month in which it began (clause 3 of Article 243 of the Tax Code).

“Transitional” personal income tax

Transferable leave pay is the employee’s income, part of which relates to a future period. This income is subject to personal income tax (clause 1 of article 210 of the Tax Code of the Russian Federation). It is necessary to withhold personal income tax from the entire amount of vacation pay when paying them (clause 4 of article 226 of the Tax Code).

When calculating personal income tax for a rolling vacation, the tax agent has the right to apply all deductions due to the employee for the entire period from the beginning of the year, including the month that has not yet come, in which the second part of the vacation falls.

In section 3 of form 2-NDFL, approved by order of the Ministry of Taxes of the Russian Federation dated October 31, 2003 No. BG-3-04/583, the amount of withheld tax should be reflected in full in the month when the vacation pay was paid. And the accrued tax will have to be divided into two parts (clause 3 of Article 226 of the Tax Code). In the month of payment of vacation pay, the amount of personal income tax withheld will be greater than the amount accrued. This difference must be shown in the line “tax debt due to the tax agent.” Next month the situation will be reversed, the debt will be repaid. At the same time, the accountant needs to track whether the employee has lost the right to deductions in the month the vacation ends. If this right is lost, then the amount of deductions and withheld tax will have to be recalculated.

Olga Ostrovskaya

Information Agency "Financial Lawyer"

Insurance premiums from vacation pay - when to pay

According to the general rules, vacation pay is subject to insurance contributions in terms of compulsory health insurance, compulsory social insurance, compulsory medical insurance, regardless of the category of rest - additional or basic (clause 1 of article 420 of the Tax Code). From such amounts it is also required to charge contributions for “injuries” (clause 1 of Article 20.1 of Law No. 125-FZ of July 24, 1998). However, legal provisions provide for exceptions.

Insurance contributions from vacation amounts are not charged for the following types of payments:

• For the additional vacation period provided to “Chernobyl victims” - according to subparagraph. 2 clause 1 stat. 422 Tax Code, subp. 2 clause 1 stat. 20.2 of Law No. 125-FZ, such payments are classified as compensation and therefore are not included in the tax base for insurance premiums.
• For vacations granted for the purpose of undergoing sanatorium-resort treatment to those employees who have been diagnosed with occupational diseases or have a work-related injury recorded - for the specified categories of personnel, this type of vacation is issued within the framework of social security (clause 1 of Article 8 of Law No. 125-FZ), and therefore , such payments are not subject to any insurance premiums (subclause 1, clause 1, Article 422, subclause 1, clause 1, Article 20.2 of Law No. 125-FZ).