How to reflect an estimated liability in accounting 3.0. Accounting for estimated liabilities for employee benefits. Write-off of estimated liabilities

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Accounting for estimated liabilities for employee benefits (vacation reserve, remuneration) in the program “1C: Salaries and Personnel Management 8” (revision 3) and “1C: Accounting 8” (revision 3.0)

This functionality appeared in 1C application solutions after PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets” came into force on January 1, 2011, approved by Order of the Ministry of Finance of Russia dated December 13, 2010 No. 167n, which introduces a new concept - estimated liability.

PBU 8/2010 should be applied by all organizations that are legal entities under the legislation of the Russian Federation, with the exception of credit organizations and state (municipal) institutions.

PBU 8/2010 may not be applied by small businesses, with the exception of entities issuing publicly offered securities, as well as socially oriented non-profit organizations.

Estimated liabilities are reflected in the organization's accounting records at account 96 “Reserves for future expenses” for the purpose of creating reserves for expenses that are likely to occur in the future.

Based on the results of the inventory, the amounts of excessively accrued liabilities and reserves are reflected in account 91.01 “Other income”.

During the year, the reserve created for the estimated liability should be used in relation to those expenses for which it is intended to cover. In case of actual expenses, expenses or the corresponding accounts payable are taken into account in correspondence with account 96. If the amount on account 96 is insufficient, expenses for repaying the estimated liability are recognized in the general manner. In case of redundancy, the unused amount of the estimated liability after its repayment is recognized as other income of the organization.

The functionality contains the following mechanisms:

Setting up the formation of estimated liabilities (reserves)
Monthly calculation of estimated liabilities using the document “Accrual of estimated liabilities for vacations” and transfer of data (synchronization) of generated estimated liabilities into the 1C: Accounting 8 program (rev. 3.0)
Monthly write-off of estimated liabilities (reserves) with the document Reflection of salaries in accounting and transfer to the 1C: Accounting 8 program (rev. 3.0)
Automatic inventory of estimated liabilities at the end of the year for the purpose of transferring them to the accounting program.
Reports on estimated liabilities.

1. Setting up the formation of estimated liabilities (reserves)

The setting is made for a specific organization in the section Setting up Enterprise Organizations on the Accounting policies and other settings tab using the link Estimated vacation liabilities (reserves).

Rice. 1 Setting up the formation of estimated liabilities (reserves)

Accounting supports two methods for forming estimated vacation liabilities:

Normative method, provided for in Article 324.1 of the Tax Code of the Russian Federation, to calculate the amount of the estimated liability, the percentage calculated in advance and reflected in the accounting policy of the organization is multiplied by the amount of actual accruals (payroll accruals included in the base for calculating average earnings for vacations) and insurance contributions from these accruals of the current month, taking into account the maximum amount of contributions per year, after reaching which the reserve is not formed;
Liability method (IFRS) According to IAS 37, the amount of the provision must represent the best estimate of the costs required to settle the current liability at the reporting date. A more accurate assessment of individual liabilities is possible. The amount of the estimated liability is calculated as the difference of two indicators: Amount of reserve (calculated) and Amount of reserve (accumulated). The amount of the reserve (calculated) is the amount of vacation pay that should have been paid if the vacation had been calculated for all allotted vacation days, including for the billing month, i.e. this amount is equal to the amount of vacation compensation when an employee is dismissed on the last day of the month. The reserve amount (accumulated) is the amount of vacation pay calculated for the previous month and is equal to the difference between the Reserve Amount (calculated) of the previous month and the amount of actually accrued vacation pay. Liabilities to pay insurance premiums are calculated as a percentage of the estimated liability.

Note that in tax accounting (for income tax) only the normative method of forming vacation reserves is supported in accordance with Article
324.1 of the Tax Code of the Russian Federation, according to which the taxpayer has the right to decide on equal accounting for tax purposes of upcoming expenses for paying employees’ vacations.

2. Calculation of estimated liabilities using the document “Accrual of estimated liabilities for vacations”

Accrual of estimated liabilities for vacations for a month is carried out using the document Accrual of estimated liabilities for vacations (section Salary - Accruals of estimated obligations for vacations).

Important! It is expected to be entered after the calculation of wages for the month and the generation of the document Reflection of wages in accounting for the current month.

Fig 2 Document Accrual of estimated vacation liabilities

The document tabs will display detailed information on the calculation of estimated liabilities, the amount of the reserve itself, the amount of insurance premiums and the Social Insurance Fund and
PZ accrued for the amount of the reserve in the context of divisions, employees and employee vacations.

2.1. Synchronization of data on generated estimated liabilities with the 1C: Accounting 8 program (rev. 3.0)

Synchronization of data on generated estimated liabilities with the 1C: Accounting 8 (rev. 3.0) program has been implemented, starting with its version 3.0.39.

In this case, data on accrued estimated liabilities in the accounting program is formed into a document of the same name

The posting depends on the sign of the amounts of recognized estimated liabilities:

For a positive value, The transaction amount is reflected:

By debit the same cost accounts as the payroll amounts that formed the basis of the estimated liability and are set in setting up the procedure for reflecting wages, for example:

Labor costs for administration employees are accounted for in account 26 “General business expenses” or 44.01 – Distribution costs in organizations;
Labor costs for key production personnel on account 20.01 “Primary production”;
Labor costs for industrial premises cleaners
account 25 “General production expenses

By loan on the subaccounts of account 96 “Reserves for future expenses”:

96.01.1 “Estimated Remuneration Liabilities” takes into account the amount of the reserve itself;
96.01.2 “Estimated liabilities for insurance premiums” takes into account the amount of insurance premiums calculated for the amount of the reserve.

For a negative value, The transaction amount is reflected:

By debit, on subaccounts of account 96 “Reserves for future expenses

By loan, on account 91.01 – Other Income. As the first subaccount of account 91.01, a predefined value in the configuration “ Other Non-operating Income Expenses» directory “Other Income and Expenses”.

If the methodology for calculating estimated liabilities and reserves is different, then deductible or taxable temporary differences between accounting and tax accounting data will arise monthly.

4 . Write-off of estimated liabilities

Estimated liabilities (reserves) are written off by document Reflection of salaries in accounting (section Salary -Reflection of salary in accounting) (Figure 3). But to do this, you must first accrue vacation using a document Vacation, and then calculate wages and insurance contributions (including the amount of vacation payments) using the document Calculation of salaries and contributions

As a result of document synchronization Reflection of salaries in accounting with the accounting program, the used reserves (writing off estimated liabilities) will be reflected in the debit of the subaccounts of account 96 “Reserves for future expenses”. for example, Dt 96.01.1 Kt 70″. Contributions accrued from these payments will be reflected in the debit of account 96.01.2 in correspondence with subaccounts 69 of account.

To generate entries in the accounting program for writing off previously accumulated liabilities and reserves, the document Reflection of salaries in accounting implements types of transactions for which annual leave and their compensation are automatically reflected:

Annual leave to reflect vacation pay for which previously accumulated liabilities (and reserves) were insufficient. Such amounts in the accounting program may correspond to postings in correspondence, for example, to the debit of the cost account;
Annual leave at the expense of estimated liabilities to reflect vacation pay accrued against previously accumulated liabilities in accounting. Such amounts in the accounting program may correspond to postings in correspondence, for example, to the debit of subaccounts of account 96 “Reserves for future expenses”;
Annual leave compensation to reflect compensation for annual leave, for which previously accumulated liabilities (and reserves) were insufficient. Such amounts in the accounting program may correspond to postings in correspondence, for example, to the debit of the cost account;
Compensation for annual leave from estimated liabilities For
reflection of annual leave compensation accrued on account of previously accumulated accounting obligations. Such amounts in the accounting program may correspond to postings in correspondence, for example, to the debit of subaccounts of account 96 “Reserves for future expenses.”

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

to reflect vacation pay accrued on account of liabilities previously accumulated in accounting and reserves accumulated in tax accounting. Such amounts in the accounting program may correspond to postings in correspondence, for example, to the debit of subaccounts of account 96 “Reserves for future expenses”;
to reflect vacation pay accrued against reserves previously accumulated in tax accounting. Such amounts in accounting may correspond to postings in correspondence, for example, to the debit of the expense account. In tax accounting - by debit of subaccounts of account 96

Please note that compensation for annual leave from the reserve is not reflected in tax accounting. Compensation for annual leave from the reserve is not reflected in tax accounting. In addition, based on the results of the inventory, the amounts of excessively accrued liabilities and reserves are reflected in account 91.01 “Other income”.

Let's look at an example of reflecting wages (vacation pay) in accounting in Fig. 3. Employee Obramov S.V. went on vacation and the amount of vacation pay was accrued in the amount RUB 47,781.58 document "vacation". This is the amount of expenses for vacation pay and insurance premiums accrued from vacation pay, in fulfillment of the previously accepted estimated liability, and is divided into two types of operations:

Annual leave due to estimated liabilities and reserves: 24,000 rub.(amount of previously accepted reserve), RUB 5,280= 24,000 rub. * 22% (amount of insurance contributions to the Pension Fund for compulsory pension insurance), 696 rub.= 24,000 rub. * 2.9% (amount of insurance contributions to the Social Insurance Fund), RUB 1,224= 24,000 rub. * 5.1% (amount of insurance contributions to the Federal Compulsory Medical Insurance Fund), 48 rub.= 24,000 rub. * 0.2% (amount of contributions to the Social Insurance Fund from NS and PP);
Annual leave from reserves: RUB 23,781.58= 47,781.58 (vacation payment amount) – 24,000 rubles. (amount of previously accepted reserve), RUB 5,231.95= 23,781.58 rub. * 22% (amount of insurance contributions to the Pension Fund for compulsory pension insurance), RUR 689.67= 23,781.58 rub. * 2.9% (amount of insurance contributions to the Social Insurance Fund), RUB 1,212.86= 23,781.58 rub. * 5.1% (amount of insurance contributions to the Federal Compulsory Medical Insurance Fund), 47.56 rub.= 23,781.58 rub. * 0.2% (amount of contributions to the Social Insurance Fund from NS and PP).

On the bookmark Payment of vacations at the expense of estimated liabilities(Figure 3) of the document reflects detailed information about the accounting of estimated liabilities, which is not intended for transfer to the accounting program.

Fig 3 Example of reflecting wages in accounting

3. Automatic inventory of estimated liabilities at the end of the year

Inventory is also performed automatically using the document Accrual of estimated liabilities for vacations (section Salaries Accrual of estimated obligations for vacations) in the month of December. During inventory, the calculation of estimated liabilities (AL) and reserves (RU) is carried out according to one principle based on
from accumulated vacation days, regardless of the methodology used. Algorithm
inventory practically coincides with the algorithm for monthly calculation of liabilities according to the IFRS methodology and consists of the following:

Additional accrual or write-off of liability (reserve):

The number of unused vacation days is determined.
The average earnings are determined (as for vacation).
By multiplying days by average earnings, the amount of the obligation is obtained, while the amount of the reserve (RU) is not calculated separately, because is the same value as the amount of the liability.
A comparison is made with the accumulated amount and the result is determined (additional accrual or write-off).

Additional accrual or write-off of insurance premiums liability (reserve):

The effective contribution rate for the year as a whole is determined for each type of contribution separately:
the employee's contribution base is determined;
the amount of calculated contributions is determined;
The contribution rate is calculated as the ratio of the contribution amount and the taxable base.
The amount of the obligation is multiplied by the rate - the estimated amount of the obligation contribution is obtained.
The received contribution amounts are summed up, while the amount of reserve contributions (RU) is not calculated separately, because is the same value as the amount of the liability contributions.
A comparison is made with the accumulated amount of contributions and the result is determined (additional accrual or write-off).

5. Reports on estimated liabilities

After completing the document Accrual of estimated liabilities for vacations In chapter Salary – Salary Reports You can generate the following reports:

Help-calculation “Vacation reserves”– designed to display a detailed calculation of vacation reserves and estimated liabilities for upcoming vacations by employee (varies depending on the methodology for generating estimated liabilities selected in the settings) (Fig. 4).
Balances and turnover of vacation reserves– shows summary data on the movement of estimated liabilities by type of reserve (movements in account 96 “Reserves for future expenses”) (Fig. 5).
Leave reserves for employees– designed to display the movement of estimated liabilities by employee (deciphering account 96 “Reserves for future expenses”) (Fig. 6).

Fig 4 Report Help-calculation “Vacation reserves”

Fig. 6 Balances and turnover of vacation reserves

Fig 6 Leave reserves for employees

Not long ago, a new tab “Estimated Liabilities” appeared in the accounting settings. Let me remind you that since 2011, the new PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets” came into force, according to which the organization is obliged to create accounting reserve for upcoming vacation pay. If this reserve is not created, during the audit, auditors may recognize the financial statements as unreliable. Regarding the formation of a reserve for vacation pay in tax accounting, then this is a right, not an obligation, of the taxpayer. Actually, in this article we will analyze what the 1C ZUP developers offer us in this regard.

Setting up estimated liabilities in 1C

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Let's look at working with estimated liabilities using examples. The organization has 2 employees:

Ivanov Ivan with “Salary by day” 20,000 rubles.
Petrov Petr with “Salary by day” 10,000 rubles. and “Salary increment” 20% of salary = 2,000 rubles.

We will calculate insurance premiums (for information about the calculation and payment of insurance premiums, see):

Let's create the wiring:

Let’s go to “Accounting Parameter Settings” to the Estimated Liabilities tab.

1 Setting option: configure it as follows:

You should pay attention to the following settings (the items correspond to the numbers in the figure):

✅ Seminar “Lifehacks for 1C ZUP 3.1”
Analysis of 15 life hacks for accounting in 1C ZUP 3.1:

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

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

The base will be only the amounts of accruals for wages (Ivanov: 20,000 “Salary by day”; Petrov: 10,000 “Salary by day” + 2,000 “Salary increment”).
However, the “Salary Supplement” will not be included in the calculation base since the calculation base is configured only for “Salary by day”

To calculate the amount of the estimated liability, a percentage of the calculation base is indicated.

Let’s save the settings and refill the entries in the document “Reflection of salaries in regulated accounting.” As a result of the settings, a new wiring was added (highlighted in red):

The amount of the new transaction is calculated as follows:

26 -> 96 3000 = (Ivanov’s Salary + Petrov’s Salary) * Percentage of Accounting Parameters = (20,000 + 10,000) * 10%

A temporary difference has appeared between accounting and tax accounting. This is due to the fact that in the “accounting parameters settings” the “Create reserves in tax accounting for income tax” checkbox was not checked:

Let's check this box and reformat the wiring. As a result, the temporary difference will disappear:

2 Setting option: Compared to the previous option for setting up estimated liabilities, we will change the calculation base:

After changing the basis for calculating estimated liabilities, we will reformat the postings

The posting amount is calculated as follows: 26-> 96 3200 = (Ivanov’s Salary + Petrov’s Salary + Allowance from Petrov’s Salary) * Percentage of Accounting Parameters = (20,000 + 10,000 + 2000) * 10%

✅ Seminar “Lifehacks for 1C ZUP 3.1”
Analysis of 15 life hacks for accounting in 1C ZUP 3.1:

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

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

3 Setting option: firstly, it is necessary to remove the “Salary increment” from the calculation base, and also set the switch to the position “amounts of wage accruals and calculated insurance premiums”:

The established settings will affect the fact that the basis for calculating the amount for posting 26 -> 96 will be not only the salaries of employees, but also the amount of insurance contributions from these salaries.

Before filling out the transactions again, let’s calculate what amount of transactions 26 -> 96 we should get. Let's evaluate the calculation base:

(*percentage of contributions to the Federal Compulsory Medical Insurance Fund, Pension Fund and Social Insurance Fund can be viewed in the “accounting parameters settings”)

Thus, the calculation base = 30,000 + 1,530 + 6,600 + 870 = 39,060

Posting amount = 39,000 * 10% = 3,906

Let’s check the calculated amount by refilling the entries in the document “Reflection of salaries in regulated accounting”:

4 Setting option: To consolidate, let’s consider the situation when accruals and insurance contributions for the “Salary Supplement” are used as the calculation base.

Let's calculate the transaction amount 26 -> 96:

Supplement from Petrova's salary = 2,000
Contributions from salaries to the FFOMS - 5.1%: 2,000 * 5.1% = 102
Contributions from salaries to the Pension Fund of the Russian Federation – 22%: 2,000 *22% = 440
Contributions from salaries to the Social Insurance Fund - 2.9%: 2,000 * 2.9% = 58
Contributions from salaries to FSS NS and PZ: 2,000 * 0.2% = 4

Thus, the calculation base = 2,000 + 102 + 440 + 58 = 2,604

Posting amount = 2,600 * 10% = 260.4

In conclusion, let’s look at another setting for estimated liabilities that we skipped above:

Thanks to this setting, vacation pay will be reflected in accounting by posting 96 -> 70.

Let's accrue employee Ivanov's vacation for December:

Let's calculate wages and generate postings for December. In the postings, you need to pay attention to the reflection of vacation pay 96 -> 70:

Let's calculate the base:

Ivanov’s Salary + Petrov’s Salary + Supplement from Petrov’s Salary = 952.38 + 10,000 + 2,000 = 12,952.38
Contributions from salaries to the Federal Compulsory Compulsory Medical Insurance Fund – 5.1%: 12,952.38*5.1% = 660.57
Contributions from salaries to the Pension Fund of the Russian Federation – 22%: 12,952.38*22% = 2,849.53
Contributions from salaries to the Social Insurance Fund - 2.9%: 12,952.38 * 2.9% = 375.62
Contributions from salaries to FSS NS and PZ: 12,952.38 * 0.2% = 25.9

Thus, the calculation base = (12,952.38 + 660.57 + 2,849.53 + 375.62 + 25.9) = 16,864

Transaction amount = 16,864 * 10% = 1,686.4 (* Amounts matched)

That's all for today, see you on the pages.

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", September 2018.

How and with what document in the program “1C: Salary and 8”, ed. 3.1, the formation of estimated liabilities is implemented, with which reports you can track the entered information, as well as how to register balances.

Estimated liabilities in "1C: ZUP 8"

The estimated liability, in simple terms, is how much money our organization needs to pay employees for the unused vacation they have accumulated if we need to fire everyone.

All organizations, except small enterprises, banks and government agencies, are required to reflect estimated liabilities in their accounting records. To reflect the information we need and make calculations, we will use the document “ Accrual of estimated liabilities for vacations».

The document will become available to the user only when the following settings are made in the organization parameters in the 1C: Salary and Personnel Management 8 program. Go to the menu " Settings", after which we go to the point " Organizations", then to the tab " Accounting policies and other settings" and then to the item " Estimated liabilities (reserves) for vacations».

After the user has configured the organization's accounting policy, in the " Salary"The document will appear" Accrual of estimated liabilities».

It will calculate how much money our organization needs to pay employees compensation for unused vacations for the current month, and with this document we will transfer the calculated information on reserves to the accounting program.

Estimated liabilities are formed after the documents have been processed “ Calculation of salaries and contributions" And " Reflection of salaries in accounting»

First, let's pay attention to the fields " Organization" And " Month" Fields " Organization"may not be - if during the initial setup of the program we indicated that the program would keep records of only one organization. In field " Month» you must indicate the month of accrual of estimated liabilities. In the header of the document it is also necessary to indicate by what operation the document will be calculated. In our example, in the field “ Operation» indicate the item « Current month calculation", subsequently by clicking on the button " Fill» the data in the corresponding fields is filled in and calculated automatically.

The first tab displays the collected summary data for recording this data in the accounting program by department.

The second tab shows the calculation of the same obligations, only for employees. This information is used to control and analyze calculations.

The third tab displays the information used for the calculation. The information that the program takes for calculation depends on the specified method selected in the organization parameters. When calculating, two auxiliary indicators are used: calculated and accumulated.

The “Adjust balances” item allows us to manually enter vacation balances. It is necessary to use this functionality, for example, when according to analytics “ Subdivision» a surplus was formed in one division and a deficiency in another division due to the transfer of employees and a reserve that was created in one division in accounting and was used in another division.

On the first tab, balances are entered as a whole by department. This data will be automatically filled in on the second tab and broken down by employee, taking into account vacation balances.

On the second tab, balances for employees are entered. When filling out balances for employees, balances for departments will be calculated automatically.

Reports for analyzing vacation reserves

« Help calculation “Vacation reserves”– this report displays detailed information about how much funds the organization needs to pay for planned vacations for employees.

« Balances and turnover of vacation reserves» – displays summary information about the movement of estimated liabilities in the form of a reserve. It is useful because you can see movements on the 96th count.

« Leave reserves for employees» – displays data on the movement of estimated liabilities for employees. It is useful in that you can see the transcript for count 96.

These reports can be opened through the section " Salary» – « Salary reports", the right column will contain links to reports of the same name.

More than two years ago, most organizations baffled their superior organizations with the question that it was necessary to keep records of the vacation reserve (estimated liabilities). Over time, more specific requirements emerged, which were successfully implemented by the “1C: Salaries and Personnel of a Government Institution 8” configuration. The program implements accounting for estimated liabilities (reserves) for vacation pay for the purpose of transferring them to the accounting program.

Budget accounting supports two methods for forming estimated vacation obligations:

Regulatory method provided for in Article 324.1 of the Tax Code of the Russian Federation– to calculate the amount of the estimated liability, the percentage calculated in advance and reflected in the accounting policy is multiplied by the amount of actual accruals (payroll accruals included in the base for calculating average earnings for vacations) and insurance contributions from these accruals of the current month, taking into account the maximum amount of deductions per year, after reaching which the reserve is not formed.
Liability method (IFRS) as provided by IAS 37 Provisions, contingent liabilities and contingent assets– the amount of the provision must represent the best estimate of the costs required to pay off the current liability at the reporting date. A more accurate assessment of individual liabilities is possible. The amount of the estimated liability is calculated as the difference of two indicators: Amount of reserve (calculated) and Amount of reserve (accumulated). The amount of the reserve (calculated) is the amount of vacation pay that should have been paid if the vacation had been calculated for all allotted vacation days, including for the billing month, i.e. this amount is equal to the amount of vacation compensation when an employee is dismissed on the last day of the month. The reserve amount (accumulated) is the amount of vacation pay calculated for the previous month, it is equal to the difference between the Reserve Amount (calculated) of the previous month and the amount of actually accrued vacation pay. Liabilities to pay insurance premiums are calculated as a percentage of the estimated liability.

Setting up the formation of estimated liabilities (reserves) is done in the Settings section – Organization details – on the “Accounting policies and other settings” tab, following the link Estimated liabilities (reserves) for vacations (Fig. 1, Fig. 2).

In the dialog box that opens, you must select one of the two options for accounting for estimated liabilities, which we described above. The “Create estimated liabilities (reserves)” checkbox allows the program to automatically control the visibility of the document “Accruals of estimated liabilities for vacations”: if it is checked, the document will be visible on the “Salary” tab, if not, then the document will become invisible (Fig. 3).

If the standard method of accounting for estimated liabilities is chosen, then we have to specify additional calculation parameters. Firstly, this is the “Monthly percentage of deductions from the payroll” - the percentage for calculating the amounts of monthly recognized expenses, and secondly, the “Limit amount of deductions per year” - the maximum value until reaching which estimated liabilities will be accrued (Fig. 4).

The amount of the reserve is calculated as a specified percentage of the actual accruals for the month, taking into account the amounts of accrued insurance premiums. In this case, only payroll accruals included in the base for calculating average earnings for vacations are taken into account. Once the limit is reached, the reserve is not formed.

The accrual of estimated vacation liabilities for the month is carried out using the document “Accrual of estimated vacation liabilities.” It is located in the section Salary - Accrual of estimated vacation obligations (Fig. 5).

Note: If the document is not visible, then it needs to be added to the form via Navigation Settings

The document is supposed to be entered after the calculation of wages for the month and the formation of the document “Reflection of wages in accounting.” Liabilities (reserves) are formed based on the amounts of accruals, contributions and payments from liabilities (reserves) in the current month.

To generate entries in the accounting program for writing off previously accumulated liabilities and reserves, the document “Reflection of salaries in accounting” implements types of transactions for which annual leave and their compensation are automatically reflected:

Annual leave - to reflect vacation pay for which previously accumulated liabilities (and reserves) were insufficient;
Annual leave at the expense of estimated obligations - to reflect vacation pay accrued on account of obligations previously accumulated in budget accounting;
Annual leave compensation – to reflect annual leave compensation for which previously accumulated liabilities (and reserves) were insufficient;
Compensation for annual leave at the expense of estimated liabilities - to reflect compensation for annual leave accrued against liabilities previously accumulated in budget accounting.

Let's return again to the document “Accrual of estimated vacation liabilities”. On the form, the “Organization” field is filled in by default. If more than one institution is registered in the information base, then you must select the one for which estimated vacation obligations are calculated. In the “Date” field you need to indicate the date of registration of the document in the information database. In the “Month” field, you must indicate the month for accrual of estimated liabilities (by default, the current month). The document number will be assigned automatically (Fig. 6).

By selecting the “Adjustment of liabilities” operation, it is established if the estimated liabilities will be entered manually into the tabular part of the document. The selected operation will be highlighted in green. In normal cases, the selected operation “Calculation of the current month” will remain. And next to this field you can indicate the User who entered this document (Fig. 7).

By clicking the “Fill” button in the “Share of obligations in the payroll volume” field, a value will be automatically filled in that corresponds to the percentage value for calculating the amounts of monthly recognized expenses specified in the “Monthly percentage of payroll deductions” field in the settings (Fig. 8).

The document tabs will display detailed information on the calculation of estimated liabilities - the amount of the reserve itself, the amount of insurance premiums accrued on the amount of the reserve:

on the tab “Liabilities and reserves of the current month” the accruals made are reflected by divisions and methods of reflection (Fig. 9);

on the “Calculation of obligations and reserves for vacations” tab, the data on the basis of which the obligations were calculated in the document is displayed. The composition of the data used in the calculation depends on which method for generating estimated liabilities was selected in the settings (Fig. 10).

Now let's look at calculating the reserve if accounting is set up using the IFRS method. Let us remind you that it is indicated in the Accounting Policy in the “Organization Details” on the Settings tab. In exactly the same way as when calculating using the standard method, the document “Accrual of estimated obligations for vacations” is entered after calculating salaries and generating monthly entries using the document “Reflection of salaries in accounting.” By analogy, the fields of the document form are filled in. The only difference will be in the calculation of the vacation reserve itself.

Clicking the “Fill” button on the document tabs will display detailed information about the calculation of estimated liabilities - the amount of the reserve itself, the amount of insurance premiums accrued on the amount of the reserve:

on the “Liabilities and reserves of the current month” tab, the accruals made are reflected and displayed by divisions and methods of reflection (Fig. 11).

on the “Calculation of obligations and reserves for vacations” tab, the data on the basis of which the obligations were calculated in the document is displayed (Fig. 12).

The amount of the reserve is calculated by multiplying the vacation balance of each employee and his average earnings for vacation pay at the end of the month for which we are generating the document. Those. the amount of the reserve is the same as the amount of vacation compensation would be if the employee was dismissed on the last day of the month. For our example, this would be April.

The amount of the insurance premium reserve is calculated as follows: the current rate of insurance contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund is determined as the ratio of insurance contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund of the employee accrued this month to the actual accruals that make up the payroll of the estimated liability. The resulting rate is multiplied by the formed reserve amount.

The amount of the FSS reserve for NS and PZ is calculated in the same way as the amount of the reserve of insurance contributions: the current rate of contributions to the FSS from the NS and PZ is determined as the ratio of contributions to the FSS from the NS and PZ of the employee accrued this month to the actual accruals that make up the payroll of the estimated obligations.

And so on for every employee working in the organization.

The calculation for the next month is slightly different, since there is already a previously accumulated reserve. The calculation is made on an accrual basis, that is, the amount of the reserve is calculated in the same way as in the first month, but taking into account vacation balances at the end of the second month (Fig. 13)

If one of the employees takes a vacation, the reserve will be calculated minus the vacation used in the month. When generating the results of reflection in salary accounting using the document “Reflection of salaries in accounting”, the amount of vacation pay is written off from the previously accumulated reserve, which is reflected on the tab “Payment of vacations at the expense of estimated liabilities” by the type of operation “Annual vacation at the expense of estimated liabilities” (Fig. 14).

This document tab displays detailed information about accounting for estimated liabilities, which is not intended for transfer to the accounting program.

To reflect actual expenses for vacation pay in the program, there is no need to configure the method of reflecting the predefined accrual type “Primary Vacation”, that is, in the accrual type card on the “Taxes, Contributions, Accounting” tab in the “Accounting” section, you do not need to specify the reflection method for accrual . When writing off estimated liabilities in the document “Reflection of salaries in accounting”, the amounts of the corresponding payments (vacation pay) will have the corresponding type of transaction, the necessary posting for which will be automatically generated.

That’s the whole “trick” of calculating the vacation reserve in the program “1C: Salaries and personnel of a government institution 8” ed. 3. Good luck setting up a reserve in your organization!

The most commonly used standard for credit institutions is 465-P, which establishes the procedure for accounting for employee benefits in credit institutions. It concerns the accounting for short-term, long-term post-employment and other long-term employee benefits and severance payments.

The procedure also applies to remuneration to individuals who are not employees of a credit institution in connection with their performance of labor functions or termination of an employment contract, regardless of its form. It also applies when reflecting remuneration in favor of such citizens to third parties, including members of their families. However, when applying this procedure, credit institutions must be guided by IFRS and their explanations.
There is also a separate standard 489-P, the essence of which is very similar: the accounting procedure for short-term and long-term employee benefits, as well as severance pay, has been established in non-credit financial organizations. Prepared based on International Financial Reporting Standard (IFRS) 19 Employee Benefits.

The difference between these two standards is only in the chart of accounts, which is completely different for credit institutions.

Standard 489-P requires the reflection of all remuneration in regulated accounting according to the banking chart of accounts and the reflection of all obligations for deferred remuneration, also according to this chart of accounts.

The essence of obligations using a functional example:

If you need to pay vacation pay once a year, then during this year obligations for these payments accumulate, although in fact the accrual of payments has not yet occurred. Accordingly, at the time the employee goes on vacation, obligations are written off first. If the obligations are not enough to cover the entire amount of vacation pay, then the remaining part of the vacation pay is written off directly from the company’s expenses.

Vacation pay is the simplest and most common case of accrual of obligations.

Many large credit institutions (including some medium-sized ones) pay an annual bonus, which in some cases can be different in nature: for example, an annual bonus, a short-term bonus or a long-term one. The accumulation of liabilities for these annual bonuses occurs in exactly the same way as for the accrual of vacation pay, only the data sources are different.

Another example could be voluntary health insurance, when a person is insured for a certain period - he is accrued obligations that are written off at the time of receipt of funds. The only thing is that VHI is not considered a liability as such, they are not accumulated, they are written off as current expenses. Separate subsystem: automation of accounting and settlements for VHI and MMS.

The next option for accruing liabilities is remuneration for members of the supervisory board.

There are examples of awards that also accrue liabilities: for example, severance pay under a fixed-term contract. If an employee must work for three years under a contract, upon completion of which he is paid a fixed amount, then the obligations under it accrue throughout these three years (monthly and quarterly).

The principle of forming obligations is the same for both standards and for all types of obligations.

It is necessary to know the source of the data to form these commitments. For example, the data source for leave obligations is average earnings.

The source of data for the annual bonus can be the employee’s salary and some indicators or coefficients (for example, kpi).

The source of data for voluntary health insurance may be the limit on expenses for VHI (for an employee or his relative).

Accordingly, when the source is known and recorded, the next stage of the business process of accounting for liabilities is their accrual.

At some point, the data source is taken and a calculation is carried out. For example, as in the case of vacation pay - on a certain date the final balance of our accumulated obligations is calculated, as the average earnings at the end of the period multiplied by the number of remaining vacation days - the amount of obligations is obtained. Then they are credited.

Let's consider the moment of writing off obligations. This happens at the time of accrual for vacation.

Example: during the accrual process, the obligation is written off, vacation is accrued, plus, in parallel (if the amount of vacation pay is greater), an amount is also accrued due to expenses, accrual entries are generated, then everything is paid.

There are auxiliary (so-called “optional”) stages of business processes. These are reversals, adjustments and recalculations. In what cases do they apply: if the percentage of the annual bonus from the salary depends on certain indicators that are calculated within the year. If these indicators change, you can recalculate the accumulated amount of liabilities based on the new target amount of the annual premium. If it is known that the employee performs well and has excellent results (and this is recorded!), then the employee’s annual bonus will most likely be increased (for example, not 10 salaries, but 12), so the annual bonus obligations will be recalculated in accordance with the new coefficient.

If the employee’s salary has changed, then the same thing applies: the target amount of the annual bonus changes (if in this case this annual bonus is calculated from the salary). Recalculation is a real situation when external data changes.

Reversal, adjustments - in case it is necessary to change something due to an error in accounting. This is an emergency situation, changes are made “manually”.

Write-off of obligations: “beautiful” obligations have been accrued, for which real remuneration is accrued. When it is paid, the liability is written off, entries are generated from the liabilities and from the costs.

Some types of rewards can “stretch” from organization to organization. These are, first of all, vacations, voluntary health insurance and an annual bonus.

One-time - severance pay on fixed-term contracts and remuneration to members of the supervisory board, due to the nuance that these are not employees or even GPC, but an individual to whom payments are made, which means a fundamentally different accounting.

In the process of working in this area, it was possible to establish: regardless of the standard used by the client, the principle of formation (scenario for automating this process) is the same. Options - only in the mechanism of reflection in accounting (logic of generating transactions). Processing the formation of postings is filling out salary documentation in banking accounting, which also moves from system to system.

If the composition of remunerations changes: holidays, voluntary health insurance and annual benefits, or a number of other remunerations, or just holidays, then the principle is the same everywhere.

The processing of uploading generated transactions into the accounting system may change: for example, in BNFO (1C product), in CFT, in RS Bank.

Upload formats: Excel, XML. The internal structure of this file, for example, when working with other partners who maintain the accounting system, may be negotiable. The upload format can be customized for an individual client and quite quickly, since modifications at this point are minor.

The immediate scenario: recording initial data, accruals, recalculations, adjustments, writing off obligations, generating transactions - is the same everywhere. Similar experiences flow from client to client. The issue of creating an equal solution is currently being actively discussed, but at the moment there is no widespread need for it. The work is carried out equally successfully with clients who have switched from “self-written” turnover, and with those who have Excel.

The described functionality has been successfully implemented in 1C: ZUP edition 3.1.