Vacation pay has been accrued to employees of the main production. Holiday pay accounting

K.S. Nikolaev, expert
magazine "Vmenenka" No. 8/2008

Employees going on vacation is associated not only with the correct calculation of the amount of vacation pay. It is equally important to correctly reflect vacation pay in accounting, as well as make the necessary accruals for these payments. Let's talk about this.

In the last issue, we looked at what documents to use to document an employee going on vacation, how to break the vacation into parts and calculate the amount of vacation pay (see the article “If the employee is going on vacation” // Vmenenka, 2008, No. 7). Now let’s move on to the nuances of accounting for vacation pay by “imputed” people and those who combine the payment of UTII with the general regime or simplified taxation system.

What to add to the amount of vacation pay?

As you know, “imputed” persons are exempt from paying the unified social tax. At the same time, they are payers of insurance premiums for compulsory pension insurance (clause 4 of article 346.26 of the Tax Code of the Russian Federation). Are vacation pay amounts subject to insurance contributions to the Pension Fund?

Based on paragraph 2 of Article 10 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation,” the tax base for the unified social tax is also the object of taxation and the basis for calculating insurance contributions. That is, insurance contributions to the Pension Fund of the Russian Federation will be levied on all payments and remunerations accrued to individuals under labor, civil and copyright contracts (clause 1 of Article 236 of the Tax Code of the Russian Federation). Vacation pay is no exception, since they are not listed in Article 238 of the Tax Code of the Russian Federation, which contains a closed list of payments not subject to unified social tax.

This follows from the Chart of Accounts for accounting the financial and economic activities of organizations and instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n

The corresponding vacation pay payments from the reserve are reflected in the debit of the account in correspondence with the credit of the following accounts:

If the reserve is not created

If the accounting policy does not provide for the creation of a reserve for upcoming expenses for vacation pay, then the amounts of accrued vacation pay, as well as insurance contributions to the Pension Fund of Russia and the Federal Social Insurance Fund of Russia, are reflected in the debit of the production or sales cost accounts (20, 23, 25, 26 and 44) ​​in correspondence with account credit .

However, only those amounts of vacation pay that relate to that month will be included in the expenses of the current month. The other part of the vacation pay accrued for the following months is taken into account in account 97 “Deferred expenses” and is credited to the cost accounts in the following months. The same procedure applies to the amount of insurance contributions for compulsory pension insurance, as well as contributions for industrial accidents and occupational diseases.

Example 3

Svirel LLC, which carries out road transport of goods, pays UTII. To an employee of the company A.P. Bulkin (born in 1969) was granted leave for 14 calendar days from July 21, 2008. The amount of vacation pay for 14 calendar days of vacation is 11,904.76 rubles, of which for 11 days of July - 9,353.74 rubles. and for three days of August - 2551.02 rubles. Let us reflect in the accounting records the amount of accrued A.P. Bulkin vacation pay.

Solution

Vacation pay must be paid no later than July 18, 2008. In this case, we will not consider the calculation of contributions for compulsory social insurance against accidents at work and occupational diseases.

The accounting entries of Svirel LLC are presented in table. 2 on p. 25.

Table 2. Accounting entries of Svirel LLC

					Amount, rub.	Document
	Vacation pay was accrued to the employee for part of the vacation falling in July
					1309,52 (9353,74# #14%)	Accounting certificate-calculation
	Vacation pay was accrued to the employee for part of the vacation falling in August					Calculation note on granting leave to an employee
	Insurance premiums paid to the Pension Fund				357,14 (2551,02# #14%)	Accounting certificate-calculation
	Personal income tax withheld from the amount of vacation pay				1547,62 (11 904,76# #13%)	Accounting certificate, tax card
	Vacation pay paid to employee				10 357,14 (11 904,76 – – 1547,62)	Expense cash order
	Personal income tax transferred to the budget					Expense cash order
	Insurance premiums transferred to the Pension Fund				1666,66 (1309, 52 + + 357,14)	Expense cash order
	Vacation pay for August is included in the costs of main production					Accounting certificate

Accounting for vacation pay when combining modes

Firms and individual entrepreneurs that combine the payment of UTII with other taxation regimes are required to keep separate records of property, liabilities and business transactions (clause 7 of Article 346.26 of the Tax Code of the Russian Federation). This also applies to the amounts of accrued vacation pay. Let's look at how to keep track of these payments when combined.

Payment of UTII and simplified system

Based on subparagraph 6 of paragraph 1 and paragraph 2 of Article 346.16 of the Tax Code of the Russian Federation, “simplified workers” who have chosen as an object of taxation under the simplified tax system income reduced by the amount of expenses, take into account the cost of wages retained for employees during vacation. In addition, in expenses that reduce the tax base when applying the simplified tax system, you can take into account insurance contributions for compulsory pension insurance and contributions for compulsory social insurance in case of injury (subclause 7, clause 1, article 346.16 of the Tax Code of the Russian Federation).

Please note: “simplified” take into account the amount of personal income tax when calculating the tax base as part of the accrued amounts of wages (subclause 6, clause 1, article 346.16 of the Tax Code of the Russian Federation and article 255 of the Tax Code of the Russian Federation). Separately, the amount of personal income tax is not included in expenses (see, for example, letter of the Ministry of Finance of Russia dated July 12, 2007 No. 03-11-04/2/176).

Organizations and individual entrepreneurs using a simplified system with the object of taxation on income can, in accordance with paragraph 3 of Article 346.21 of the Tax Code of the Russian Federation, reduce the amount of calculated tax by the amount of insurance contributions paid to the Pension Fund. Moreover, it will not be possible to reduce the tax by more than half (together with temporary disability benefits).

As for the amount of the calculated single tax on imputed income, it can also be reduced by the amount of insurance premiums paid for compulsory pension insurance, but not more than 50% (including the amount of sick leave).

About this - paragraph 2 of Article 346.32 of the Tax Code of the Russian Federation

So, taxpayers who combine the use of the simplified tax system with the payment of UTII keep separate records of income and expenses related to different special tax regimes. How to distribute the cost of vacation pay between types of activities if these costs cannot be attributed to a specific type? According to paragraph 8 of Article 346.18 of the Tax Code of the Russian Federation, costs are distributed in proportion to the shares of income in the total amount of income received when applying “imputation” and the simplified tax system.

Currently, the Russian Ministry of Finance is of the opinion that expenses should be distributed monthly based on revenue (income) and expenses for the month. About this - letter dated November 20, 2007 No. 03-11-04/2/279. Previously, the financial department believed that the distribution of expenses should be done by reporting periods on an accrual basis from the beginning of the calendar year (see, for example, letter dated May 28, 2007 No. 03-11-05/117). Note that the Tax Code of the Russian Federation does not provide a method for distributing expenses between types of activities.

Example 4

Neptune LLC carries out two types of activities. One of them is subject to the payment of UTII, and in relation to the other, the organization applies a simplified system with the object of taxation being income minus expenses. Secretary O.P. Egorova was granted regular paid leave for 28 calendar days from July 1, 2008. The amount of vacation pay is 17,142.72 rubles. In July, revenue from activities subject to payment of UTII amounted to 780,000 rubles, and from activities transferred to the simplified tax system - 950,000 rubles. The insurance rate for contributions to the Social Insurance Fund of Russia for Neptune LLC is set at 0.2%. Let us determine the amount of vacation pay that falls on each type of activity and the accruals for them.

Solution

Let's calculate the share of revenue from each type of activity. The share of revenue from activities to which the simplified tax system is applied is 54.9%. The share of revenue attributable to “imputed” activities is 45.1%.

Vacation pay amounts O.P. Egorova, attributable to each type of activity, as well as the amounts of accruals for vacation pay are given in table. 3 on p. 27.

Thus, Neptune LLC has the right to reduce the amount of the calculated single tax on imputed income only by the amount of insurance contributions to the Pension Fund in the amount of 1082.39 rubles.

When determining the tax base for the tax paid when applying the simplified system, the organization has the right to take into account as expenses:

The amount of paid vacation pay in the amount of 8187.87 rubles. (RUB 9,411.35 – RUB 1,223.48) and the amount of personal income tax included in accrued vacation pay equal to RUB 1,223.48;

The amount of pension contributions equal to 1317.59 rubles;

The amount of contributions in case of injuries and occupational diseases equal to 18.82 rubles.

Table 3. Distribution of the amount of vacation pay and accruals on nAkh

Payment of UTII and general regime

Separate accounting of income and expenses for each type of activity is also inevitable for firms and individual entrepreneurs who combine the taxation system in the form of UTII and the general regime. When distributing vacation pay amounts accrued to employees who are simultaneously employed both in “imputed” activities and in activities for which an organization or entrepreneur pays taxes according to the general system, the following must be kept in mind.

Accounting in an organization combining tax regimes

In accordance with paragraph 9 of Article 274 of the Tax Code of the Russian Federation, organizations also distribute expenses that cannot be attributed to a specific type of activity between these types of activities in proportion to the share of income from each type of activity in the total income of the organization for the month in which the employee goes on vacation.

See letter of the Ministry of Finance of Russia dated December 14, 2006 No. 03-11-02/279

We discussed above how to take into account the part of vacation pay related to activities on UTII. The other part, related to activities in the general mode, is taken into account as follows. According to paragraph 7 of Article 255 of the Tax Code of the Russian Federation, for profit tax purposes, as part of labor costs, taxpayers have the right to take into account the average earnings retained by the employee during vacation. Its accounting depends on which method the organization uses - the accrual method or the cash method.

If the accrual method is used, then the amount of accrued vacation pay is included in expenses in proportion to the vacation days falling on each reporting period (clause 4 of Article 272 of the Tax Code of the Russian Federation).

Based on Article 255 of the Tax Code of the Russian Federation, personal income tax amounts are included in labor costs. Insurance contributions accrued for the entire amount of vacation pay to the Pension Fund of the Russian Federation and the Social Insurance Fund of Russia, as well as the Unified Social Tax, are taken into account as part of other expenses associated with production and sales (subclauses 1 and 45 of clause 1 of Article 264 of the Tax Code of the Russian Federation).

According to subparagraph 1 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation, for taxpayers using the accrual method, the date of incurring other expenses in the form of amounts of taxes (advance payments for taxes), fees and other obligatory payments is the date of accrual of taxes (fees). Thus, with the accrual method, expenses in the form of unified social tax amounts are taken into account in the reporting (tax) period for which the calculation (declaration) for this tax is submitted.

A similar conclusion is contained in the letter of the Ministry of Finance of Russia dated March 28, 2008 No. 03-03-06/1/212

When determining the date of recognition of expenses in the form of insurance contributions for compulsory pension insurance and social insurance against accidents, one must be guided by paragraph 6 of Article 272 of the Tax Code of the Russian Federation. According to the provisions of this paragraph, expenses for compulsory insurance are recognized as an expense in the reporting (tax) period in which, in accordance with the terms of the agreement, the organization transferred (issued from the cash desk) funds to pay insurance (pension) contributions. That is, in cases where an insurance premium or pension contribution is paid in installments, expenses under contracts concluded for more than one reporting period should also be recognized evenly.

If the organization uses the cash method, then the amount of vacation pay is included in expenses in full at the time it is issued to employees from the cash register or transferred to salary cards. Amounts of unified social tax, personal income tax, as well as contributions to the Pension Fund of Russia and the Social Insurance Fund of Russia are taken into account in expenses at the time of their payment. This follows from subparagraphs 1 and 3 of paragraph 3 of Article 273 of the Tax Code of the Russian Federation.

The procedure for accounting for expenses for the formation of a reserve for upcoming expenses for vacation pay when taxing profits is established in Article 324.1 of the Tax Code of the Russian Federation

If an entrepreneur combines tax regimes

Let's say a few words about accounting for vacation pay by individual entrepreneurs who combine payment of UTII with payment of personal income tax. The procedure for accounting for income and expenses and business transactions by individual entrepreneurs (hereinafter referred to as the Procedure) was approved by a joint order of the Ministry of Finance of Russia and the Ministry of Taxes of Russia dated August 13, 2002 No. 86n/BG-3-04/430.

Let us remind you that this procedure does not apply to the income of individual entrepreneurs for which the simplified tax system is applied, as well as to income for which UTII or Unified Agricultural Tax is paid (clause 3 of the Procedure).

According to paragraph 23 of the Procedure, vacation pay amounts are included in labor costs. They are taken into account as expenses at the time of payment of funds.

Based on paragraph 1 of Article 221 of the Tax Code of the Russian Federation, entrepreneurs have the right to receive professional tax deductions in the amount of expenses actually incurred by them and documented, directly related to the extraction of income. In this case, the composition of these expenses accepted for deduction is determined by the entrepreneur independently in a manner similar to the procedure for determining expenses for profit tax purposes established in Chapter 25 of the Tax Code of the Russian Federation. We have already looked at accounting for vacation pay when calculating income tax.

Thus, if an individual entrepreneur keeps separate records of expenses for the payment of vacation pay, he has the right to take into account actually paid vacation pay related to activities, income from which is subject to personal income tax, and accruals on them as part of professional tax deductions. In addition, an entrepreneur can reduce the amount of calculated UTII by the amount of insurance contributions paid for compulsory pension insurance in the manner indicated above.

An enterprise's expenses for vacation pay are a component of labor costs. This is enshrined in Article 255 of the Tax Code of the Russian Federation. In the economic activity of an enterprise, these expenses are one of the cost items that participate in the formation of profit for a certain period.

The above sections provide explanations on how to correctly calculate vacation pay for an employee who is going on vacation.

This section will discuss questions about accounting for vacation pay, taxes accrued on them, and in which accounting accounts this will be reflected.

Below are the accounting accounts that reflect the accrual of vacation pay for different categories of employees.

When calculating vacation pay, the following accounting accounts are used:

Account 20 “Main production - used in industrial enterprises to summarize the main costs of production;

Account 23 “Auxiliary production” - is intended for the costs of production that serve the main production;

Account 25 “General production expenses” - is intended to summarize information on the maintenance of main and auxiliary production;

Account 26 “General business expenses” - is intended to summarize information on expenses for management needs not directly related to the production process;

Account 44 “Sales expenses” – is intended to summarize information on expenses associated with the sale of products, goods, works and services;

Account 70 “Settlements for wages” - is intended to summarize information about settlements with employees of the organization for all types of remuneration;

Account 68 “Calculations for taxes and fees”:

subaccount 68.1 “Income tax (tax on personal income) is intended to summarize information on settlements with the budget for income tax;

Account 69 “Calculations for social insurance and security”:

Subaccount 69. 1 “Settlements for social insurance” - intended to summarize information about settlements with the Social Insurance Fund of the Russian Federation;

Subaccount 69.2 “Calculations for pension provision” - is intended to account for calculations for the unified social tax in the part credited to the Pension Fund of Russia:

Subaccount 69.2.1 “Settlements with the Federal Budget (basic part of the labor pension)”;

Subaccount 69.2.2 “Settlements with the Pension Fund of the Russian Federation (insurance part of the labor pension)”;

Subaccount 69.2.3 “Settlements with the Pension Fund (funded part of the labor pension”,

When calculating pension fund tax, the following interest rates must be taken into account:

Settlements with the Federal Budget – 6%;

Settlements with the Pension Fund for persons born in 1966 and older – 14% (insurance part of the labor pension);

Settlements with the Pension Fund for persons born in 1967 and younger – 10% (insurance part of the labor pension;

Settlements with the Pension Fund for persons born in 1967 and younger – 4% (cumulative part of the labor pension);

Subaccount 69.3 “Calculations for compulsory health insurance”:

Subaccount 69.3.1 “Settlements with the Federal Compulsory Medical Insurance Fund”;

Subaccount 69.3.2 “Settlements with TFOMS”;

Subaccount 69.11 “Calculations for compulsory social insurance against accidents at work and occupational diseases” (the interest rate is set depending on the activities of the enterprise).

If vacation pay is accrued to employees of the main (auxiliary) production, then the accrued vacation pay is reflected in accounts 20 (23).

If vacation pay is accrued to employees serving the main (auxiliary) production or to management personnel, vacation pay is reflected in accounts 25 (26).

For employees employed in the trade sector, accrued vacation pay is reflected in account 44.

During work, vacation pay can be accrued to an employee as follows:

For the current month;

For the month that did not come;

Partially for the month that has come and partly for the month that has not come.

Vacation pay is accrued for the current month.

Example.

Ankord LLC employee Remizov was granted regular annual leave from April 3 to April 30, 2007.

Remizov’s monthly salary is 6,000 rubles.

Calculation period: April – December 2006 and January – March 2007.

The amount of payments will be 6,000 rubles. x 12 months = 72,000 rub.

72,000 rub. : (12 x 29.4) = 204.08 rub.

The amount of accrued vacation pay is 204.08 rubles. x 28 cal. days = 5714.24 rub.

When calculating vacation pay, the following entry is made:

5714.24 rub. vacation pay was accrued to Remizov (hereinafter only account 20 will be indicated);

Debit 70 Credit 68.1

RUR 742.85 (RUB 5,714.24 x 13%) – personal income tax withheld;

Debit 20 Credit 69.11

68.57 rub. (RUB 5,714.24 x 1.2%) – a premium has been added for insurance against industrial accidents and occupational diseases;

Debit 20 Credit 69.1

RUB 165.71 (RUB 5,714.24 x 2.9%) – UST (Unified Social Tax) is charged in the part that is payable to the Social Insurance Fund;

Debit 20 Credit 69.2.1

RUB 342.85 (RUB 5,714.24 x 6%) – UST is accrued in the part that is subject to payment to the Federal budget (the basic part of the labor pension);

Debit 20 Credit 69.2.2

RUB 800.00 (RUB 5,714.24 x 14%) – contributions are accrued for compulsory Pension Insurance (the insurance part of the labor pension), provided that Remizov was born in 1966 or older.

If Remizov was born in 1967 or younger, then contributions will be calculated as follows:

Debit 20 Credit 69.2.2

RUB 571.42 (RUB 5,714.24 x 10%) – contributions have been accrued for compulsory Pension Insurance (the insurance part of the labor pension);

Debit 20 Credit 69.2.3

RUR 228.57 (RUB 5,714.24 x 4%) – contributions to the Pension Fund have been accrued (the funded part of the labor pension);

Debit 20 Credit 69.3.1

62.86 rub. (RUB 5,714.24 x 1.1%) – UST is accrued in the part that is subject to payment to the Federal Compulsory Medical Insurance Fund;

Debit 20 Credit 69.3.2

114.28 rub. (RUB 5,714.24 x 2%) – UST is accrued in the part that is subject to payment to the Territorial Compulsory Medical Insurance Fund;

Debit 70 Credit 50.1

Vacation pay was accrued for a month that has not yet arrived.

Example.

Vacation pay was accrued on June 27, 2007. Since vacation pay and accruals for them relate to the month of July, the enterprise does not have the right to attribute the accrued amount to the enterprise's expenses in the month of June.

In this case, accrued vacation pay and taxes are taken into account in accounting in June on account 97 “Deferred expenses”.

Leave is granted for 28 calendar days.

Shcherbakov’s monthly salary is 10,000 rubles.

Calculation period: July–December 2006 and January–June 2007.

The payment amount will be 10,000 rubles. x 12 months = 120,000 rub.

Average daily earnings for the billing period:

120,000 rub. : (12 x 29.4) = 340.14 rubles.

The amount of accrued vacation pay is 340.14 rubles. x 28 cal. days = 9523.92 rub.

Debit 97 Credit 70

9523.92 rub. – vacation pay was accrued to Shcherbakov;

Debit 70 Credit 68.1

1238.11 rub. (RUB 9,523.92 x 13%) – personal income tax withheld;

Debit 97 Credit 69.11

RUB 57.14 (RUB 9,523.92 x 0.6%) – a premium has been added for insurance against industrial accidents and occupational diseases;

Debit 97 Credit 69.1

RUB 276.19 (RUB 9,523.92 x 2.9%) was accrued under the unified social tax in the part that is subject to payment to the Social Insurance Fund;

Debit 97 Credit 69.2.1

RUB 571.44 (RUB 9,523.92 x 6%) – UST is accrued in the part that is subject to payment to the Federal budget (the basic part of the labor pension);

Debit 97 Credit 69.2.2

1333.35 rub. (RUB 9,523.92 x 14%) – contributions are accrued for compulsory Pension Insurance (the insurance part of the labor pension), provided that Shcherbakov was born in 1966 or older;

If Shcherbakov was born in 1967 or younger, then contributions will be calculated as follows:

Debit 97 Credit 69.2.2

RUB 952.39 (RUB 9,523.92 x 10%) – contributions have been accrued for compulsory Pension Insurance (the insurance part of the labor pension);

Debit 97 Credit 69.2.3

RUB 380.96 (RUB 9,523.92 x 4%) – contributions to the Pension Fund have been accrued (the funded part of the labor pension);

Debit 97 Credit 69.3.1

104.76 rub. (RUB 9,523.92 x 1.1%) – UST is accrued in the part that is subject to payment to the Federal Compulsory Medical Insurance Fund;

Debit 97 Credit 69.3.2

RUB 190.48 (RUB 9,523.92 x 2%) – UST is accrued in the part that is subject to payment to the Territorial Compulsory Medical Insurance Fund;

Debit 70 Credit 50.1

Debit 20 (23, 25, 26, 44) Credit 97

RUB 12,057.28 (9523.92 + 57.14 + 276.19 + 571.44 + 1333.35 + 104.76 + 190.48)

Vacation pay is accrued partly for the current and partly for the next month.

Example.

The employee of Terra LLC, Svetlov, was granted regular annual leave from June 18 to July 15, 2007 (28 calendar days), of which:

vacation in June 13 calendar days;

vacation in July 15 calendar days.

Svetlov’s monthly salary is 12,000 rubles.

Calculation period: June – December 2006 and January – May 2007.

The amount of payments will be: – 12,000 rubles. x 12 months = 144,000 rub.

Average daily earnings for the billing period:

144,000 rub. : (12 x 29.4) = 408.16 rubles.

Vacation pay was accrued in the amount of 11,428.48 rubles. (408.16 rubles x 28 cal days).

The amount of accrued vacation pay for June is RUB 5,306.08. (408.16 rubles x 13 cal days)

The amount of accrued vacation pay for July is 6122.40 rubles. (408.16 rubles x 15 cal days)

In the month of June, the company’s accountant makes the following entries:

Debit 20 (23, 25, 26, 44) Credit 70

5306.08 rub. – vacation pay was accrued to Svetlov for June;

Debit 70 Credit 68.1

RUB 689.79 (RUB 5,306.08 x 13%) – personal income tax withheld;

Debit 20 Credit 69.11

42.45 rub. (RUB 5,306.08 x 0.8%) – a premium has been added for insurance against industrial accidents and occupational diseases;

Debit 20 Credit 69.1

RUB 153.88 (RUB 5,306.08 x 2.9%) – UST is accrued in the part that is subject to payment to the Social Insurance Fund.

Debit 20 Credit 69.2.1

RUB 318.36 (RUB 5,306.08 x 6%) – UST is accrued in the part that is subject to payment to the Federal budget (the basic part of the labor pension);

Debit 20 Credit 69.2.2

RUR 742.85 (RUB 5,306.08 x 14%) – contributions are accrued for compulsory Pension Insurance (the insurance part of the labor pension), provided that Svetlov was born in 1966 or older.

Debit 20 Credit 69.2.2

RUB 530.61 (RUB 5,306.08 x 10%) – contributions for compulsory Pension Insurance (insurance part of the labor pension) have been accrued;

Debit 20 Credit 69.2.3

RUB 212.24 (RUB 5,306.08 x 4%) – contributions to the Pension Fund have been accrued (the funded part of the labor pension);

Debit 20 Credit 69.3.1

58.37 rubles (5306.08 rubles x 1.1%) – UST is accrued in the part that is subject to payment to the Federal Compulsory Medical Insurance Fund;

Debit 20 Credit 69.3.2

106.12 rub. (RUB 5,306.08 x 2%) – UST is accrued in the part that is subject to payment to the Territorial Compulsory Medical Insurance Fund.

We will calculate the part of the vacation that falls in July taking into account account 97 “Future expenses.”

Amount of accrued vacation pay to Svetlov in July:

Debit 97 Credit 70

Debit 97 Credit 68.1

RUB 795.91 (RUB 6,122.40 x 13%) – personal income tax withheld;

Debit 97 Credit 69.11

48.98 rub. (RUB 6,122.40 x 0.8%) – a premium has been added for insurance against industrial accidents and occupational diseases;

Debit 97 Credit 69.1

177.55 rub. (RUB 6,122.40 x 2.9%0 – UST is accrued in the part that is subject to payment to the Social Insurance Fund;

Debit 97 Credit 69.2.1

RUR 367.34 (RUB 6,122.40 x 6%) – UST is accrued in the part that is subject to payment to the Federal budget (the basic part of the labor pension);

Debit 97 Credit 69.2.2

RUB 857.14 (RUB 6,122.40 x 14%) – contributions are accrued for compulsory Pension Insurance (the insurance part of the labor pension), provided that Svetlov was born in 1966 or older.

If Svetlov was born in 1967 or younger, then contributions will be calculated as follows:

Debit 97 Credit 69.2.2

RUB 612.24 (RUB 6,122.40 x 10%) – contributions have been accrued for compulsory Pension Insurance (the insurance part of the labor pension);

Debit 97 Credit 69.2.3

RUB 244.90 (RUB 6,122.40 x 4%) – contributions to the Pension Fund have been accrued (the funded part of the labor pension);

Debit 97 Credit 69.3.1

67.35 rub. (RUB 6,122.40 x 1.1%) – UST is accrued in the part that is subject to payment to the Federal Compulsory Medical Insurance Fund;

Debit 97 Credit 69.3.2

122.45 rub. (RUB 6,122.40 x 2%) – UST is accrued in the part that is subject to payment to the Territorial Compulsory Medical Insurance Fund;

Debit 70 Credit 50.1

9942.78 rub. (5306.08 – 689.79 + 6122.40 – 795.91) – vacation pay was paid from the cash register on June 14, 2007.

Debit 20 Credit 97

7763.21 rub. (6122.40 + 48.98 + 177.55 + 367.34 + 857.14 + 67.35 + 122.45).

The last section, that is, when vacation pay is calculated in different months, is the most difficult for an accountant. But by simplifying this situation in calculations, we mean that all expenses for calculating vacation pay are carried out in one month, there will be a possibility of a dispute with the tax office.

The Ministry of Finance, in its letter dated April 4, 2006 No. 03-03-04/1/315, also clarifies that when determining the tax base for income tax, the amount of accrued vacation pay is included in expenses in proportion to the vacation days falling on each month.

New calculation of vacation pay in 2019,

if the vacation falls on holidays

The main rule the calculation of vacation pay if it falls on holidays remains unchanged.

Official holidays Vacation days are not included and are not paid.

Calculation example

The whole difficulty is that to correctly determine the number of vacation days taking into account holidays. And here everything depends on the employee’s statement.

1. If he needs a vacation on specific dates, and a holiday falls on them.

From November 1 to November 14, 2019, the employee goes on vacation. November 4 is an official holiday.

The vacation will be extended due to the holiday.

Letter of the Ministry of Labor dated December 7, 2018 No. 14-2/OOG-9754

Calculation of vacation reserve Going on vacation

Transfer of personal income tax from vacation pay

If the organization has issued employees sick leave or vacation pay during the month, then on the last day of the month it is necessary to transfer to the budget the personal income tax withheld from these payments. If this date falls on a weekend or holiday, the deadline is moved to the next working day.

Companies must transfer personal income tax no later than the day following the day of payment of income (clause 6 of Article 226 of the Tax Code of the Russian Federation).

When paying vacation pay and benefits the tax payment date is different: organizations in this case are required to transfer personal income tax to the budget no later than the last day of the month in which such payments were made.

Thus, if an organization pays for vacation or sick leave of an employee in March 2019, then personal income tax must be transferred to the budget no later than 04/01/2019.

Supplement to salary on vacations

Date of actual receipt of income in the form of additional payment before salary in this situation is the date of payment of the specified income.

Additional payment before salary when paying for vacation and sick leave It is neither an allowance nor vacation pay - it is a separate type of income.

The date of actual receipt of income in the form of temporary disability benefits and vacation pay, including in the form of additional payment to salary for benefits and vacation pay, is considered the day the income is paid.

Calculation of Vacation Pay Study Leave Vacation Schedule Going on vacation

ACCRUAL OF HOLIDAY PAY IN DECEMBER - JANUARY

1. Vacation pay is issued in full and no later than than three calendar days before its start (Part 9 of Article 136 of the Labor Code of the Russian Federation). If an employee goes on vacation immediately after the holidays, then vacation pay must be issued on the last working day of December.

2. Holidays in January are not included in the number of calendar days of vacation. Vacation pay is not accrued on these non-working holidays.

Let’s say that an employee goes on vacation from December 15 for 28 calendar days. The accountant will accrue vacation pay in 28 days. Holidays are not included in the vacation period and are not paid.

3. It is more profitable to take a vacation in the month which has more working days. Then the employee will receive more if he goes on vacation in December rather than in January, since his salary for the rest of the month will be higher. Salaries are calculated in proportion to days worked.

Example 1.

Employee salary - 35,000 rubles.

Salary per day - 1521.74 rubles. (RUB 35,000: 23 days).

He will receive a salary for the days before the vacation in the amount of 21,304.36 rubles (1,521.74 rubles X 14 days).

Example 2.

The employee takes vacation from January 11 to January 24 (14 days). There are 15 working days in January. Then the salary per day will be 2333.33 rubles. (RUB 35,000: 15 days).

The employee returns from vacation on January 25. There are only 5 working days left to work until the end of the month. The salary will be 11,666.67 rubles (2333.33 X 5 days).

The difference in salary is 9637.69 rubles. (21,304.36 - 11,666.67).

Estimated Vacation Obligations Vacation Schedule

Holiday pay accounting

Coefficient for calculating SDZ = 29.3.

When calculating vacation pay and , you need to use a coefficient of 29.3.

Amendment to Art. 139 of the Labor Code of the Russian Federation was introduced by Law dated April 2, 2014 No. 55-FZ.

To calculate average earnings (ASE), the average monthly number of calendar days is taken - the total number of calendar days in a year without holidays, divided by 12 months.

Formation of the Reserve

Organizations are obliged create a reserve for the payment of vacation pay.

Now it is recognized as an estimated liability, since when creating it, it is necessary to take into account the requirements of PBU 8/2010.

The estimated vacation obligation is determined on the basis of the vacation schedule approved at the beginning of the year. Using it, you can estimate what costs will be incurred to pay vacation pay to employees, the procedure for their provision, and the amount of average earnings of employees.

The amount of the estimated liability is attributed to expenses for ordinary activities or other expenses, or is included in the value of the asset and reflected in the debit of account 20 (23, 25, 26, etc.).

Going on vacation

Accounting entries:

DEBIT 20 (23, 25, 26, 29, 44....) CREDIT 96

A reserve has been accrued to pay vacations to employees.

When calculating vacation pay from the created reserve:

DEBIT 96 CREDIT 70

Vacation pay has been accrued to the organization's employees;

DEBIT 96 CREDIT 69-1, 69-2, 69-3

Insurance contributions to extra-budgetary funds and accident insurance contributions have been accrued

If at the end of the current year there are unspent amounts left in the reserve, then they must be reversed:

DEBIT 20 (23, 25, 44....) CREDIT 96

The amount of the unused reserve has been reversed.

Tax accounting of vacation pay

1) Vacation pay is taken into account when determining the income tax base as part of labor costs as of the date of accrual (clause 4 of Article 272 of the Tax Code of the Russian Federation);

Vacation payments are calculated based on the average salary for the last year of work.

IN average salary calculation They do not take one-time payments to the employee: financial assistance, various one-time and irregular monetary incentives and all those payments that are remunerative or compensatory in nature.

Average daily earnings for calculating vacation pay

When calculating vacation pay and compensation for unused vacation , you need to use the coefficient - 29.3 (pamendment to Art. 139 of the Labor Code of the Russian Federation was introduced by Law dated April 2, 2014 No. 55-FZ).

1) If the billing period has been fully worked out:

SDZ = Amount of payments for the billing period / (29.3 * 12)

2) If the billing period is not fully worked out:

SDZ = Amount of payments for the billing period / Number of calendar days in the period

Number of calendar days in the period calculated as 29.3 for each fully worked month and the number of calendar days worked in a month *29.3 / number of calendar days in a month for each month not fully worked.

The calculation of vacation pay is determined by the formula:

Average daily earnings * Number of vacation days

Example 1.

The employee worked the entire pay period

She worked in full for all months of the billing period.

Over the last 12 calendar months, the employee’s salary was 360,000 rubles.

The number of days to calculate average earnings is 351.6 days (12 months x 29.3).

Average daily earnings - 1023.89 rubles. (RUR 360,000 / 351.6 days).

The total amount of vacation pay is 9215.01 rubles. (RUR 1,023.89 x 9 days).

Example 2.

Let’s assume that his average salary was 20,000 rubles.

Ivanov was sick from November 1 to November 8, 2018 and was paid sick leave in the amount of 3,000 rubles. and the salary for November was 13,000 rubles.

Vacation pay will be calculated as follows:

20,000 * 11+13,000 = 233,000 rub.

Number of calendar days during which employee Ivanov was at work:

29.4 * 11 + 29.4 / 30 (since November has 30 days) * (30 - 8) = 344.96 days - worked for the year.

The average daily earnings of employee Ivanov will be:

233,000 / 344.96 = 675.44 rubles.

Vacation pay for 14 days will be: 675.44 * 14 = 9456.16 rubles.

Example 3.

If during the billing period the employee was sick and went on vacation

The employee went on vacation for 9 days from February 1, 2019. The billing period will be from February 1, 2018 to January 31, 2019.

In July 20178, the employee took 28 days of vacation.

In December 2018, he was sick for 10 days. The remaining months of the pay period are fully worked by the employee.

Over the last 12 calendar months, payments to the employee amounted to 521,000 rubles, of which vacation pay was 30,500 rubles. and sick leave payments - 10,500 rubles.

In total, the employee worked fully for 10 months out of 12, as well as 3 calendar days in July 2018 and 21 calendar days in December 2018.

The number of days taken into account to calculate average earnings in fully worked months is 293 days (10 months x 29.3).

The number of calendar days attributable to time worked in July was 2.83 days (29.3: 31 days x 3 days), and in December 2018 - 19.84 days (29.3: 31 days x 21 days).

The total number of days taken into account when calculating average earnings is 315.67 days (293 days + 2.83 days + 19.84 days).

The calculation does not include average earnings during vacation and periods of illness. Therefore, the amount must be calculated from income minus relevant payments.

We take into account 480,000 rubles. (521,000 rubles - 30,500 rubles - 10,500 rubles).

The average daily salary of an employee is 1520.58 rubles. (RUB 480,000: 315.67 days).

The total amount is 13,685.22 rubles. (RUR 1,520.58 x 9 days).

Example 4.

Employment and vacation in one month

From May 21, 2010, at her request, annual paid leave was granted in advance for a period of 5 days.

The amounts of accrued vacation pay are associated with the manufacture and sale of products, the purchase and sale of goods, the performance of work, and the provision of services. Therefore, based on paragraph 5 of the Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n, they relate to expenses for ordinary activities. Costs for vacation pay are included in the wage fund. Vacation pay can be accounted for in one of the two ways below, which must be enshrined in the accounting policy.

ACCOUNTING WITHOUT CREATING A RESERVE FOR UPCOMING PAYMENT FOR HOLIDAYS

The amounts of average wages retained during the vacation period are included in the wage fund and reflected in account 70 “Settlements with personnel for wages”. Costs of paying vacations are debited to production or sales cost accounts, that is, accounts 20, 25, 26, 44.

The current month's expenses include only vacation pay amounts related to that month. The remaining amount is taken into account in account 97 “Deferred expenses” and attributed to cost accounts in subsequent months. This also applies to the amount of unified social tax accrued on vacation pay. The same procedure applies to insurance premiums for compulsory insurance against industrial accidents and occupational diseases.

However, please note: just like under personal income tax, the obligation to withhold and transfer the unified social tax arises at the time of payment of funds to the employee. The tax authorities insist on this. In particular, this position was reflected in the Letter of the Department of Tax Administration of the Russian Federation for the city of Moscow dated June 11, 2002 No. 28-11/26610.

Example 1.

Andreev O.I. annual leave is granted for a duration of 28 calendar days from November 18 to December 15, 2005 inclusive.

The billing period (August, September, October) has been fully worked out.

To simplify the calculations, we will make the following assumptions. For each month of the billing period, 5,000 rubles were accrued. The employee is not entitled to receive a standard tax deduction. The employee is in the age group born in 1967 and younger. Since the rate of contributions for compulsory accident insurance depends on the type of activity of the organization, in this example their calculation is not considered.

Calculation of the average daily wage: (5,000 + 5,000 + 5,000) / 3 / 29.6 = 168.92 rubles.

Total amount of vacation pay / 28 x 168.92 = 4,730 rubles.

Calculation of vacation pay for Andreev O.I. made in November, the money must be paid no later than November 15. 13 calendar days of vacation fall in November, 15 in December.

Account correspondence		Amount, rubles
Debit	Credit
November
			Vacation pay was accrued for the part of the vacation falling in November (13 x 168.92)
			UST accrued to the federal budget (2196 x 20%)
			UST accrued to the Social Insurance Fund (2196 x 2.9%)
			UST accrued to the territorial Compulsory Medical Insurance Fund (2196 x 2%)
			UST accrued to the federal Compulsory Medical Insurance Fund (2196 x 1.1%)
			Contributions to the insurance part of the pension are included (2196 x 10%)
			Contributions to the funded part of the pension are included (2196 x 4%)
			Vacation pay was accrued for the part of the vacation falling in December (15 x 168.92)
			UST accrued to the federal budget (2,534 x 20%)
			UST accrued to the Social Insurance Fund (2534 x 2.9%)
			UST accrued to the territorial Compulsory Medical Insurance Fund (2,534 x 2%)
			UST accrued to the federal Compulsory Medical Insurance Fund (2,534 x 1.1%)
			Contributions to the insurance part of the pension are included (2,534 x 10%)
			Contributions to the funded part of the pension are included (2,534 x 4%)
			Personal income tax was calculated on vacation pay ((2196 + 2534) x 13%)
			Vacation pay paid (2196 + 2534 – 615)
			Personal income tax transferred to the budget
December
			Unified social tax transferred to the federal budget
			Unified social tax is listed in the Social Insurance Fund
			The Unified Social Tax was transferred to the territorial Compulsory Medical Insurance Fund
			The Unified Social Tax was transferred to the federal Compulsory Medical Insurance Fund
			Contributions to the Pension Fund have been transferred – the insurance part
			Contributions to the Pension Fund have been transferred – the funded part
			Vacation pay for December is included in the wage fund
			The UST accrued to the federal budget is taken into account as part of the costs
			The accrued UST in the Social Insurance Fund is taken into account as part of the costs
			The UST accrued to the territorial Compulsory Medical Insurance Fund is taken into account as part of the costs
			The UST accrued to the federal Compulsory Medical Insurance Fund is taken into account as part of the costs

Pay attention!

Some experts believe that vacation pay relating to future periods can not be reflected on account 97, but can be immediately written off to production accounts (20, 25, 26, and so on). The rationale for this point of view is that vacation pay is paid for time already worked, and not against future periods.

Therefore, you must decide for yourself whether to use account 97 when calculating vacation pay. Note that the tax authorities insist on using account 97 “Deferred expenses” in this situation. Therefore, if you hold the opposite opinion, then you may have to defend your case in court. After all, “tax authorities” can say that the organization committed a gross violation of the rules for accounting for income and expenses, which, in particular, means incorrect reflection of business transactions in the accounting accounts. The fine for this is 5,000 or 15,000 rubles (Article 120 of the Tax Code of the Russian Federation). It is difficult to say what decision the court will make, since arbitration practice on this issue has not yet been formed.

ACCOUNTING OF RESERVES FOR UPCOMING PAYMENT OF HOLIDAYS

In order to evenly include the cost of vacation pay as part of the costs of production and sales of products, work, and services, the organization can create a reserve for upcoming vacation pay, which must be reflected in the accounting policy.

The reserve is formed as follows. The estimated monthly wage fund is determined, taking into account the unified social tax and contributions for compulsory insurance against accidents and occupational diseases. Contributions to the reserve are made monthly in the amount of 1/12 of the reserve amount. This operation is reflected in the credit of account 96 “Reserves for future expenses” in correspondence with the accounts of production and sales costs (20, 25, 26, 44). When employees are granted vacations, accrual of vacation pay, unified social tax and accident insurance contributions is made by debiting account 96 in correspondence with accounts 70 “Settlements with personnel for wages” and 69 “Settlements for social insurance and security”.

If by the time vacation pay is accrued, the reserve has not been fully formed and the amount of accrued vacation pay exceeds the amount of the reserve, then the difference is reflected in account 97 “Deferred expenses” and written off against contributions to the reserve in subsequent months.

At the end of the year, an inventory of the reserve is carried out. If more is spent on vacation pay during the year than was reserved, you need to add additional reserves. If the reserve is not fully used, then two options are possible: either the balance of the reserve is transferred to the next year or reversed. In this case, the following accounting entry is used for the amount of the unused reserve:

Example 2.

(in the example, the UST rates in force in 2006 are used).

In the organization, the estimated monthly wage fund is 300,000 rubles, the unified social tax is 300,000 x 26% = 78,000 rubles (378,000 rubles including the unified social tax). The accounting policy approved the creation of a reserve of expenses for upcoming vacation pay in the amount of 378,000 rubles (including unified social tax).

Amount subject to monthly deduction to the reserve: 378,000 / 12 = 31,500 rubles.

To simplify the calculations, we will make the following assumptions. Vacations were provided to the organization's employees only in July and August. The accrual of contributions to the reserve and vacation pay is made in the debit of account 20. The accrual of vacation pay and the corresponding unified social tax amount is reflected in total. Monthly payroll and unified social tax are not shown in the table, as they do not affect the calculations. The accrual of contributions to the Pension Fund (tax deduction under the UST) is not considered in this example, since this does not affect the total amount of accruals. Since the rate of contributions for compulsory accident insurance depends on the type of activity of the organization, in this example their calculation is not considered.

Account correspondence		Amount, rubles
Debit	Credit
January
February
			Deductions to the reserve for vacation pay are reflected
			Reserve amount since the beginning of the year
March
			Deductions to the reserve for vacation pay are reflected
			Reserve amount since the beginning of the year
April
			Deductions to the reserve for vacation pay are reflected
			Reserve amount since the beginning of the year
May
			Deductions to the reserve for vacation pay are reflected
			Reserve amount since the beginning of the year
June
			Deductions to the reserve for vacation pay are reflected
			Reserve amount since the beginning of the year
July
			Deductions to the reserve for vacation pay are reflected
			Reserve amount since the beginning of the year
			Reserve balance (220,500 – 201,600)
August
			Deductions to the reserve for vacation pay are reflected
			Reserve amount since the beginning of the year
			Vacation pay and unified social tax accrued from the reserve
			Vacation pay and unified social tax were accrued to the extent that exceeded the amount of the reserve (189,000 – 50,400)
September
			Deductions to the reserve for vacation pay are reflected
			Balance of unwritten vacation pay (138,600 – 31,500)
October
			Deductions to the reserve for vacation pay are reflected
			Vacation pay was partially written off from the reserve
			Balance of unwritten vacation pay (107,100 – 31,500)
November
			Deductions to the reserve for vacation pay are reflected
			Vacation pay was partially written off from the reserve
			Balance of unwritten vacation pay (75,600 – 31,500)
December
			Deductions to the reserve for vacation pay are reflected
			Vacation pay was partially written off from the reserve
			Balance of unwritten vacation pay (44,100 – 31,500)
			Additional reserve accrued
			The rest of the vacation pay is written off

If at the end of the year the reserve is not fully used, then the balance is either carried over to the next year or reversed.

What expenses would you include vacation pay for production workers?

90% To direct

10% To indirect

Survey on the website glavbukh.ru

The company simultaneously recognized the vacation pay of production workers, the salaries of shop managers (shop manager, site foreman, department head) and insurance premiums from these amounts. This was allowed by the accounting policy, which classified these expenses as indirect. The inspectors decided that both vacation pay and management salaries are direct expenses. The organization had to write them off gradually as products were sold. This means that she overestimated income tax expenses by more than 33 million rubles.

Having disagreed with the tax authorities, the company went to court and won the case ( Resolution of the Ninth Arbitration Court of Appeal dated June 26, 2015 No. 09AP-22378 /2015). The lawyer who defended the organization in court shared the details with Glavbukh.

Inspectors' opinion

The company independently divides expenses in tax accounting into direct and indirect. But this distribution should not be arbitrary, but depend on the technological process of the taxpayer. Remuneration of personnel involved in the production process is classified as direct costs ( clause 1 art. 318 Tax Code of the Russian Federation). These should also include vacation pay for these workers. Indeed, in tax accounting this is part of labor costs ( clause 7 art. 255 Tax Code of the Russian Federation). The management personnel of the workshop, including the supervisor, the foreman and the head of the workshop department, are involved in the production of goods. Therefore, their salaries should also be included in direct expenses.

OLEG GOOD,

State Councilor of the Russian Federation, 3rd class

Advice from the editor: specify the write-off of costs in the accounting policy

Nine out of ten colleagues classify workers' vacation pay as a direct expense. This was shown by a survey on the website glavbukh.ru. It’s safe to do this, because even some judges consider this option fair ( Resolution of the Arbitration Court of the Volga District of April 15, 2015 No. F06-22131 /2013). But 10 percent of colleagues still classify disputed payments as indirect expenses in order to speed up the write-off of costs. Then it is better to avoid standard formulations in accounting policies. Do not write that you include wages for production workers as direct expenses, because it also includes vacation pay. It’s better this way: “Direct expenses include the wages of employees directly involved in the production of products, accrued for time worked or for the number of products produced.”

It is also safer to include the salaries of managers of production departments and workshops in direct expenses and recognize them as products are sold. If the company is ready for a dispute, then, as a precaution, make a reservation in the accounting policy that only the wages of production workers are considered direct expenses, with the exception of payments to management employees of workshops.

Study industry guidelines for calculating product costs. Perhaps she requires that vacation pay for workers and the salaries of shop managers be classified as indirect expenses. Then establish in your accounting policy that you keep records as required by the instructions.

Company arguments

The accounting policy of the organization provides that direct expenses include those that fall on count 20“Main production” before general production costs are transferred to it. She takes workers' vacation pay into account count 25"General production expenses." This is required by industry costing guidelines. A link to this document is given in the accounting policy. Therefore, the company rightfully classified these expenses as indirect. As for management personnel, their responsibilities include directing and coordinating the production and economic activities of a workshop or work site, and not performing production operations. This means that the company was also not obliged to include their salaries in direct expenses.

VALENTIN LARIN,

Senior Manager, Tax Consulting Practice, BDO Unicon JSC

What companies argued with inspectors recently

Situation	Arguments of the judges
About expenses The costs of a bank guarantee are immediately deducted from taxable profit.
The company paid the bank a fee for providing a bank guarantee necessary to obtain a loan. And included it as expenses for the period when the guarantee was received. The inspectorate recognized the prematureness of writing off costs. And she demanded that they be excluded from profits gradually - during the period for which the loan was received.	The tax authorities were wrong. Gradually write off expenses under contracts associated with long-term receipt of income ( clause 1 art. 272 Tax Code of the Russian Federation). These do not include the cost of a bank guarantee. It is not directly related to income. These are non-operating expenses ( subp. 15 clause 1 art. 265 Tax Code of the Russian Federation). They immediately reduce profits ( Resolution of the Arbitration Court of the East Siberian District dated June 19, 2015 in case No. A19-15281 / 2014).
About contributions No need to pay contributions from additional payments to benefits
The employees went on maternity leave. The company voluntarily provided them with additional payments to state child care benefits. From these amounts, the inspectors demanded contributions to extra-budgetary funds.	Contributions are not charged. They are collected from payments to staff regulated by labor relations. And additional payments were made to employees who are on vacation. Its amount does not depend on the results of work and is not related to labor relations. This is a non-taxable social benefit ( Resolution of the Arbitration Court of the West Siberian District dated June 4, 2015 in case No. A27-16377 /2014).
About loans Interest on an unpaid loan can be written off
The company received a loan and transferred an advance from this money to the counterparty. But he did not ship the goods. According to inspectors, this means that the loan did not pay off. Therefore, interest cannot be written off when calculating income tax.	Profits can be reduced. Recognition of expenses is independent of the actions of the supplier. The agreement with the bank states: the loan was taken to replenish working capital. This means that lending is aimed at generating income. This indicates that the costs are justified ( Resolution of the Arbitration Court of the Volga District of June 23, 2015 No. F06-24552 /2015).
About acts It is not necessary to detail the acts for services
The acts for consulting services did not indicate the duration of consultations or the cost of one hour of a consultant’s work. Tax officials said that there was not enough information and that the services were not actually provided. This means that deducting VAT on these services is illegal.	The inspectors are wrong. The absence of information in the acts about the duration of consultations does not refute the provision of the services themselves. They are related to the company’s activities; the inspection did not refute their necessity. The company has invoices, the deduction is legal ( Resolution of the Arbitration Court of the Ural District dated June 9, 2015 No. F09-3067 /15).