Accounting for salary obligations. We organize proper accounting of accepted obligations

Keeping records in the “Planning and Authorization” section implies maintaining obligations for all items of expenditure of the institution. Employee salary costs are one of the most mandatory expense items. But, unlike procurement costs from suppliers, the algorithm for authorizing wage costs is not so obvious. In this article I want to tell you how to correctly accept budgetary and monetary obligations for the item of expenses for employee salaries and make accruals for it in the program “1C: Public Institution Accounting 8, edition 2.0”.

As you know, the general scheme for maintaining obligations is as follows: accept budget obligations - accept monetary obligations - fulfill monetary obligations.
Let's start with the adoption of budgetary obligations for the expenditure item “Salaries”.
To do this, in the reference book “Contracts and other grounds for the emergence of obligations” (section “Planning and authorization”), we create a new element:

In the “Type of agreement” line, select “Other basis for the occurrence of an obligation”:

Then you need to fill in the line “Type of obligation”. After clicking on the selection button, a small form opens, which is a list of primary documents; in this list you need to create a new document: Summary Statement.

After filling out, the new element “Agreements and other grounds for the emergence of obligations” will take the following form:

Based on this document, it is necessary to accept obligations for the amount of the wage fund. After recording, you need to immediately make budget commitments using the creation tool based on:

I would like to draw your attention to the “Accounting transaction” tab: on this tab, by default, the flag “Budget data without details according to KOSGU” is set, you need to clear this flag:

After posting, the document generates the following movements in the accounting accounts for the acceptance of obligations:

With these transactions, obligations were assumed for the expense item in the wage fund. In the same way, it is necessary to accept obligations for the payroll expense item:

I would also like to note that budgetary obligations can be made not monthly, but for a quarter, six months or a year (if the amounts for these periods are known in advance and are more or less stable). To do this, in the document “Registration of obligations and information under contracts” in the tabular section in the column “Plan period”, indicate the required one.
The next step will be the acceptance of monetary obligations. Monetary obligations must be accepted in the document “Reflection of salaries in accounting”:

To correctly accept monetary obligations, you need to check whether all the required analytics are in the document:

An accepted obligation is an element of the reference book “Contracts and other grounds for the emergence of obligations”.

Therefore, if there is no contract in the transaction lines, you must manually set the necessary ones.
After that, on the “Accounting transaction” tab, set the flag in the “Accept monetary obligation” attribute, and also do not forget to select the personal account section:

The document generates the following entries regarding the acceptance of monetary obligations:

In order to track commitments, the Planning and Authorization section provides various reports:

Since in the given example a budgetary institution was used, we will use the report, which is located in the “Planned Performance Indicators” part:

In the report you can see all amounts for obligations, track their fulfillment and control the correctness of the amounts.
Reports from the “Budget data” part are provided for government institutions
And the last stage of sanctioning expenses will be the fulfillment of accepted obligations, which is carried out using monetary documents (for example, an application for cash expenses).

A significant portion of most companies' expenses are labor costs and related payroll taxes. In some industries, such as banking and airlines, personnel costs account for more than half of operating costs. Payroll accounting is of great importance as it involves legislation and significant obligations.

The employer is obliged to pay wages to employees, as well as to make and pay deductions and payroll taxes to various authorities. There is a time-based or piece-rate wage, that is, wages are calculated based on the hourly rate or piece-rate output. Also, wages can be monthly or annual salaries.

To show how wages are accounted for, assume that on February 15, 20x6, all employees of the enterprise were paid a salary in the amount of 32,500. From this amount the following were withheld:

• a) income tax in the amount of 6,600,
• b) payments to the pension fund 1,300 and
• c) deductions for voluntary medical insurance of 900 employees.

To account for payroll and deductions, the following entries are required:

Please note that out of the 32,500 earned, employees will receive only 23,700. Let us also assume that the employer is obliged to pay fees to the mandatory funds from the wage fund:

• a) pension insurance 19%,
• b) health insurance 6%,
• c) social insurance 4% and
• d) employment 1%.

Please note that the costs of mandatory accruals increase the enterprise's total costs of paying employees to 42,250. This is a common situation.

Payroll data processing is an ideal example of the use of computers because it is one of the most monotonous and very complex procedures in accounting. It must be done with absolute precision: workers want to be paid exactly what they are owed. And failure to pay taxes and other costs can result in severe penalties and interest penalties.

As a result, many companies purchase carefully designed and tested payroll software. Some companies do not process payroll themselves, but rely on other businesses that specialize in providing similar services.

"International Accounting", 2012, N 6

One of the most important tasks of accounting is the formation of reliable information about the obligations of the organization. This paper examines the problems of recognition, assessment, accounting and reporting of wage obligations, compares the requirements for accounting for this type of obligation in Russian and international standards, substantiates the author’s proposals for improving the requirements for accounting for wage obligations in domestic regulatory documents for accounting.

Reforming Russian accounting in accordance with International Financial Reporting Standards (IFRS) should affect all accounting objects. As is known, the basic elements characterizing the position of an organization in financial statements are assets, liabilities and capital. One of the most important types of obligations are the obligations of the organization due to the calculation of wages to employees. Regulations regarding the accounting of these obligations should provide answers to such questions as the definition of compensation obligations, their composition, measurement and disclosure in financial statements. We explore the degree of similarity of the requirements for accounting for wage obligations in the systems of Russian and international standards at the present stage of development of accounting.

Let's turn to IFRS. We believe that to answer the question of what are the IFRS requirements for accounting and reporting of compensation obligations, you should consider IAS 19 “Employee Benefits”, IAS 26 “Accounting and Reporting for Pension Plans” and IFRS 2 Share-based Payment.

IAS 19, on employee benefits, sets out the requirements for the recognition and measurement of compensation liabilities arising from different types of employee benefits. For the purposes of measuring and reporting these liabilities, IAS 19 divides all employee benefits into four groups.

The first group is represented by short-term rewards. These are remunerations for hours worked and unworked, short-term paid holidays, non-monetary remuneration repayable within 12 months. after the employee has provided services. Please note that according to IAS 19, short-term benefits also include social security contributions payable within 12 months. When accruing short-term benefits, a liability and expense are recognized in accounting and reporting. However, an expense is recognized only if, in accordance with other international standards, these amounts are not included in the cost of the asset. Situations in which these amounts are included in the cost of assets include the following. According to IAS 2 Inventories, wages and salaries are included in inventories if they are directly related to the creation of these inventories. In accordance with IAS 16 Property, Plant and Equipment, accrued benefits are included in the cost of property, plant and equipment if they relate to the creation of property, plant and equipment. A feature of the assessment of labor compensation obligations arising from short-term employee benefits is that these obligations are not discounted.

The second group includes post-employment benefits. These are obligations to account for pensions, life insurance and post-employment health care. The liabilities of this group are measured at present value. In contrast to the requirements of IAS 19 for accounting for short-term benefits, the regulations for the recognition, measurement and reporting of post-employment benefits are quite complex. Particularly complex are the accounting requirements for employee benefits when a company uses defined benefit plans. These requirements are set out not only in IAS 19; they are also covered by a separate International Standard - IAS 26 “Accounting and Reporting for Pension Plans”. These Standards require an entity to determine the benefits payable to employees based on actuarial assumptions regarding demographic (employee turnover and mortality) and financial (future benefit increases) variables that will affect pension costs. Determining indicators based on actuarial assumptions requires the use of special actuarial calculation methods. Pension plan liabilities are unconditionally discounted. However, the projected unit credit method must be used to determine the present value of the defined benefit obligation. The assets of the pension plan must also be reflected in the statements. Fair value is used to value them. In addition, the total amount of actuarial gains and losses and the amount of those actuarial gains and losses that should be recognized should be calculated and reported. When introducing or changing a plan, it is necessary to show the total cost of past services, and when sequestering or fulfilling obligations under the plan, the total profit or loss. Based on the above requirements, the sequence of actions required to take into account and report the listed indicators is as follows:

a) using actuarial methods, an estimate of the amount of payments due to employees for services rendered in the current and prior periods (including payroll and medical expenses) is determined;

b) these benefits are discounted using the projected unit credit method and the present value of the defined benefit obligation and the value of current services are determined;

c) the fair value of the pension plan assets is determined;

d) calculate the total amount of actuarial gains and losses and the amount of those actuarial gains and losses that should be recognised;

e) when the plan is introduced or changed, the total past service cost is determined;

f) upon sequestration or fulfillment of obligations under the pension plan, the final profit or loss is determined.

Note that the company must also take into account the imputed responsibilities arising from its established practice.

As a result of these actions, the entity's defined benefit obligation is the net total: the present value of the defined benefit obligation at the end of the reporting period plus any actuarial gains (less any actuarial losses) not yet recognized in accordance with accounting policy, minus past service cost not currently recognized and minus the fair value of the plan assets at the end of the reporting period (if any) that are directly held to serve the benefit.

The third group of employee benefits includes other long-term employee benefits, which include obligations to account for benefits for long-term paid vacations, anniversaries and other long-service benefits, and long-term disability benefits. The amount recognized as such a liability under IAS 19 is calculated as follows: the present value of the defined benefit obligation at the end of the reporting period less the fair value of the plan assets at the end of the reporting period (if any) that are directly allocated to perform duties.

Present value is used to measure other long-term benefits, as well as post-employment obligations. At the same time, the requirements for reflecting obligations related to the second and third groups are not the same. The difference lies in the paragraphs “d” and “e” above. When recording liabilities in the second group, actuarial gains and losses are recognized within the appropriate limits if the net accumulated actuarial gains and losses at the end of the reporting period exceed the greater of: 10% of the present value of the defined benefit obligation at that date (up to deduction of plan assets) and 10% of the fair value of any plan assets at that date. To reflect liabilities related to the third group of employee benefits, actuarial gains and losses are recognized immediately and the above limits do not apply. When accounting for liabilities in the second group, past service cost is recognized over a certain period of time, for example, on a straight-line basis. When accounting for liabilities in the third group, all past service cost is recognized immediately. Thus, we can conclude that, in contrast to post-employment obligations, a simplified accounting method is used to reflect other long-term wage obligations.

In addition to the listed differences in recognition and measurement, the requirements of IAS 19 also differ with respect to the disclosure in reporting of information about wage obligations related to the second and third groups. Obligations relating to defined benefit plans are subject to specific reporting requirements. With regard to the obligations of the third group, there are no specific requirements, and information in a certain format must be disclosed in the case when it is required by any other standard. For example, IAS 24 Related Party Disclosures requires such information to be disclosed to management.

The fourth group of employee benefits includes severance pay. These benefits are related to the termination of the employee's service, and not to its continuation. Termination of service can be carried out both at the initiative of the employees and at the initiative of the employer. IAS 19's approaches to measuring liabilities are different in the two cases. To assess the obligation to accrue severance pay upon termination of service of an employee on his own initiative and payment of this benefit after more than 12 months. present value is required to be used using a discount rate determined based on market yields on high quality corporate bonds. In the case where the employer has made an offer to employees to resign, the basis for assessing the obligation to accrue severance benefits is the expected number of employees who will accept such an offer. Termination benefits must be disclosed in a specific manner when required by another standard. For example, the already mentioned IAS 24 requires information about severance payments for key management personnel, and IAS 1 Presentation of Financial Statements requires disclosure of relevant information in the event that severance payments are likely to result in significant costs.

Depending on the conditions for repayment of obligations, the IFRS system distinguishes situations when payments are made: 1) cash and other assets not related to equity instruments, and 2) equity instruments of the organization (shares, stock options, etc.) or cash funds, the amount of which is determined on the basis of the value of equity instruments. Accounting for payments in the second option is regulated by a separate Standard - IFRS 2 “Share-based payment”. This Standard requires that compensation obligations, when settled in equity instruments or based on the cost of equity instruments, are measured at fair value.

Considering the requirements of international standards for accounting and reporting of wage obligations, it should be noted that these requirements have recently been subject to certain changes. Thus, initially, the classification of employee benefits presented in IAS 19 included five groups. At the same time, the fifth group included payments to employees based on the company's equity instruments. The adoption of IFRS 2 led to changes in the classification of employee benefits in IAS 19 and the regulation of the four groups discussed above. We believe that the abolition of the fifth group of employee benefits does not make a fundamental change in their accounting, since the requirements of IFRS 2 will necessarily apply to such benefits. We also believe that the previous grouping was to a certain extent justified, since employee benefits were classified according to differently precisely because of their different assessment and reporting. It should also be noted that the rather complex requirements of IAS 19 for the accounting and reporting of employee benefits under defined benefit pension plans have recently been the subject of debate, which may lead to certain changes being made to this Standard.

An analysis of the requirements of international standards for accounting and reporting of wage obligations showed that the IFRS system pays a lot of attention to this type of obligation, there is a fairly developed system of standards containing the necessary regulations, the issues of recognition, evaluation and reporting of various types of remuneration have been resolved employees. A similar situation, unfortunately, is absent in the system of Russian regulatory documents on accounting. It must be recognized that the requirements for accounting for wage obligations in domestic accounting standards are not sufficiently developed. This fact is largely due to the absence in Russian standards of a separate accounting provision (PBU), disclosing the requirements for accounting for information on wage obligations. In this regard, issues such as the determination of wage obligations, their composition, assessment and disclosure in reporting remain unresolved in domestic accounting.

Please note that in Russian regulatory documents on accounting there is no general definition of the concept of “obligation”, including no definition of the concept of “labor obligations”. The Regulations on Accounting and Financial Reporting in the Russian Federation refer to labor resources; the concept of “labor obligations” is not applied in this regulatory document. At the same time, the concept of “labor resources” is also not defined. Despite the fact that in Art. 4 of this regulatory document states that the task of accounting is to generate information on the use of labor resources in accordance with approved norms, standards and estimates; norms, standards and estimates are not disclosed. The same Regulations state that the actual production costs of labor resources are included in the actual cost of the produced property, but the rules for including such costs in the cost price are not specified.

According to the Accounting Regulations "Accounting Statements of an Organization" (PBU 4/99), the accounts payable balance sheet reflects the debt to the organization's personnel. Let us note that this regulatory document does not use the term “remuneration obligations”. This regulatory document indicates the need to reflect in the cash flow statement the amount allocated for wages, but there are no requirements for the formation and disclosure of this amount.

The Accounting Regulations “Accounting for Intangible Assets” (PBU 14/2007) clarify that the costs of creating an intangible asset include, in particular, “the costs of paying employees directly involved in the creation of an intangible asset or in carrying out research, development or technical work under an employment contract." However, this PBU does not disclose exactly which labor costs and in what way are taken into account in the value of the created intangible asset. The concept of “payment obligations” does not apply either.

The Accounting Regulations “Accounting for assets and liabilities, the value of which is expressed in foreign currency” (PBU 3/2006) states that funds expressed in foreign currency in calculations must be recalculated into rubles, however, this regulatory document does not detail the data “funds in settlements” and does not disclose the specifics of accounting for wage obligations expressed in foreign currency.

In addition to the listed documents, the costs of remunerating the organization’s employees appear in the Guidelines for accounting for inventories. They say that transportation and procurement costs include “the costs of maintaining the organization’s procurement and warehouse apparatus, including the costs of remunerating the organization’s employees directly involved in the procurement, acceptance, storage and release of purchased materials, employees of special procurement offices, warehouses and agencies , organized in places of procurement (purchase) of materials, workers directly involved in the procurement (purchase) of materials and their delivery (accompaniment) to the organization, deductions for the needs of these workers." However, we note that this regulatory document again does not disclose exactly what expenses for remuneration of the listed workers are included in transportation and procurement costs, and the term “labor obligations” is not used. When deciding on the assessment of finished products, the Methodological Instructions use the term “labor resources”, which, as in other regulatory documents, is not defined.

The Chart of Accounts for accounting the financial and economic activities of organizations uses the term “settlements with personnel for remuneration” and provides standard correspondence between account 70 “Settlements with personnel for remuneration” with various accounting accounts. However, it does not detail exactly which wage calculations need to be taken into account as part of various production costs. We also note that, according to the Instructions for using the Chart of Accounts, synthetic account 70 “Settlements with personnel for wages” is intended to summarize information on all payments to employees. The specifics of assessing and accounting for different types of payments are not discussed in this regulatory document.

The analysis shows that modern Russian regulatory documents on accounting use different terms to reflect information about wage obligations and do not address issues of assessment, recognition and classification of these obligations. There is also no regulation regarding the inclusion of various types of payments to employees in the cost of certain assets, while the issue of which types of payments should be included in the cost of assets and which should be recognized as expenses of the period has not been resolved.

In domestic educational literature, obligations for remuneration for worked and unworked time are usually distinguished. In addition, payments to employees and social funds are divided, and obligations are also distinguished depending on the source of payment, for example, payments made by including relevant costs in the cost of finished products, and payments made from the funds of the Social Insurance Fund of the Russian Federation.

Comparing the domestic approach to the delimitation of compensation obligations with the classification of employee benefits presented in IAS 19, one cannot help but recognize that they are carried out on a different basis. The purpose of the classification of employee benefits in the international Standard is to develop regulations for their reliable assessment and recognition in reporting. Note that such a goal is not pursued in domestic educational and regulatory literature. The measurement of salary liabilities in IAS 19 differs significantly depending on whether they are classified as short-term or settled over a period of more than 12 months. after the employee has provided services. In Russian accounting, there is no division of wage obligations into short-term and long-term. On the other hand, in accordance with the Russian Chart of Accounts, a distinction is made between wage obligations, which are accounted for in account 70 “Settlements with personnel for wages”, and obligations to extra-budgetary funds, which are accounted for in account 69 “Settlements for social insurance and security”. In the IFRS system, such a distinction is not required, and current and other long-term liabilities include both wages and salaries of workers and social security contributions.

Comparative characteristics of accounting for wage obligations in Russian and international standards are presented in the table.

Comparative characteristics of accounting for employee benefits according to international and Russian standards

Sign comparisons	IFRS	Russian accounting
Availability standards	IAS 19, IAS 26, IFRS 2 defining rules for recognition, evaluation and reporting various types of rewards employees	No analogue data standards, tough regulation of many accounting issues in various regulatory documents
Classification rewards employees	Four groups of payments, differing in rules recognition, evaluation and reflection in reporting	Three groups of payments, oriented on the sources of their repayment, not consistent with IFRS
Demarcation short term and long-term rewards	Employee benefits are divided into short and long term	Division missing employee benefits for short-term and long-term
Grade	Short-term rewards reflected according to undiscounted value, long-term - by discounted. Payments equity instruments are assessed based on fair value	All rewards reflected at undiscounted cost, assessment at discounted and fair value not practiced
Accounting methodology obligations on pensions plans	The actuarial method is used assessments to determine discounted value pension obligations plans with established payments	No similar regulations
Accounting methodology payments for equity basis tools	Capital increases are recognized when paying in shares tools and magnification obligations for payments in cash based on equity instruments	No similar regulations
Reflection in reporting	Disclosure Requirements information in financial reporting developed according to each of the four payment groups	No special requirements on this issue

When comparing the requirements of Russian and international standards for accounting for employee benefit obligations, one cannot fail to take into account the draft new PBU “Accounting for Employee Benefits” posted on the website of the Russian Ministry of Finance. First of all, we recognize that the provision regulating the accounting of labor remuneration obligations is necessary in the system of Russian accounting regulations. Comparing the draft of this provision with its international analogues, we note that the latter have clearly become the basis of the domestic standard. At the same time, the Russian PBU does not completely copy either IAS 19 or IFRS 2. Please note that in Art. 8 of the draft PBU “Accounting for Employee Benefits” combines the definition of obligations for employee benefits and the conditions for their recognition in accounting and reporting. We believe that the definition of such an economic category as “obligations for wages (or employee benefits)” should be clearly highlighted in the provision regulating such obligations. The draft does not provide for a clear classification of payments to employees. A positive feature of the draft is the requirement to apply discounted value to long-term employee benefit obligations. However, the regulations for assessing wage obligations cannot, in our opinion, be called exhaustive, since what is required in Art. Art. 11 and 12, the assessment of the most reliable costs for calculating such obligations is not characterized in any way in the project. The requirements for accounting for liabilities under defined benefit plans are also not exhaustive. The project directly refers to the use of IFRS in this matter. However, this reference is very problematic. Firstly, there is currently no complete official translation of IFRS into Russian. Secondly, the IFRS requirements for accounting for such obligations, as noted above, focus on the use of fair value, which has not yet been introduced into Russian accounting. Another drawback of the project is, in our opinion, that it does not clearly disclose the rules according to which, when recognizing a liability for wages, either expenses for ordinary activities, or other expenses, or an increase in assets must be recognized simultaneously.

Taking into account the approaches to accounting for wage obligations considered in IFRS, as well as taking into account the peculiarities of the activities of Russian organizations, we present the following proprietary method for accounting for wage obligations.

First of all, we will offer recommendations on streamlining the terminology in the field of accounting for such obligations. In our opinion, in the system of regulatory documents on accounting, it is inappropriate to use such different terms as “labor calculations”, “labor costs”, but it is necessary to introduce a single concept - “labor obligations”. At the same time, wage obligations should be understood as such obligations that are conditioned by the organization’s obligation to pay benefits to employees in exchange for the services they provide. We believe that obligations to personnel regarding remuneration should include obligations to pay wages to employees under various forms and systems of remuneration, bonuses, additional payments, allowances, temporary disability benefits, obligations for deposit amounts, alimony obligations, as well as obligations for contributions to off-budget funds.

In our opinion, in Russian accounting it is advisable to distinguish three classification groups of obligations: 1) short-term obligations for remuneration; 2) long-term payment obligations; 3) stock-based compensation obligations. The differences between the identified groups are due to different approaches to assessing liabilities and reflecting information about them in reporting. At the same time, we believe that it is inappropriate to single out such a group of obligations in Russian accounting as post-employment benefits and directly apply the requirements of IAS 26 to it. These regulations are quite complex and require a lot of time and money. However, in Russian practice there is still little application of such agreements in which the organization undertakes obligations to provide pension payments to employees with fixed amounts. Therefore, we believe that the requirements of IAS 26 are not yet relevant for Russian accounting.

We consider it necessary to differentiate between short-term and long-term wage obligations. At the same time, the requirements for their assessment should be different. Current liabilities should be valued at their accrual cost, and long-term liabilities at their present value. Indeed, what does long-term commitment mean for an organization? Let’s say an organization must pay its employees 100,000 rubles. When is it more profitable to pay this amount - during the current year or in 2 years, 10 years? Obviously, the further the payment period is delayed, the more preferable it is for the organization, since in this case the inflation factor plays a role. In addition, the organization can place funds in the bank for the period until the repayment of obligations and receive the corresponding additional amount in the form of accrued interest. Thus, we believe that the introduction of a requirement to evaluate long-term wage obligations at present value is justified and necessary in Russia.

For obligations of the third group based on the value of shares, it is advisable for organizations to use fair value. In our view, the accounting for such liabilities can be accounted for directly using the methodology proposed in IFRS 2. According to this Standard, “the fair value of shares granted to employees should be measured at the market price of the entity’s shares (or at the estimated market price if the shares are not are freely floated on the market) subject to the conditions for the provision of these shares." In Russian accounting, fair value measurement has not yet been used, but discussions about it have been ongoing for a long time. In the IFRS system and in foreign practice, the scope of application of fair value is continuously increasing. Thus, Russian accounting will inevitably face the need to introduce such an assessment. Considering it necessary to introduce fair value measurement in Russian accounting, we believe that it is advisable to use it to account for the third group of obligations we are considering.

Another issue that needs to be considered is the recording of payroll obligations. On the one hand, the organization must recognize labor compensation obligations, and on the other hand, due to the use of double entry, accrual amounts must be included in production costs, selling expenses, investments in non-current assets, and other expenses. However, none of the Russian standards regulates in what situations the accrual amounts are included in production costs, and in what cases - in other expenses. For example, when calculating vacation pay, the accountant makes an entry in the debit of accounts 20, 25, 26 and the credit of account 70. For the amounts of accrued insurance contributions to extra-budgetary funds - in the debit of accounts 20, 25, 26 and the credit of account 69. However, the question arises as to why this is done This is precisely the entry, because not a single regulatory document stipulates that payment for unworked time (namely, vacation time) is included in the same production costs as payment for time worked. What entry should be used to reflect the accrual of payment for downtime that is not the fault of the employees? It should be recognized that due to the lack of regulatory regulation in Russia regarding the composition of production costs, the question of this composition remains open. The composition of investments in non-current assets is also not regulated. For example, in the case of the accruals discussed above (payment of vacation pay and downtime through no fault of the workers), the same questions arise during the construction of facilities.

We believe that it is advisable to regulate the noted “blind spots” of Russian legislation using IFRS approaches. It was already noted above that in accordance with IAS 19, when paying for employee services, an organization recognizes an expense in accounting if, in accordance with other international standards, these amounts are not included in the cost of assets (inventories - according to IAS 2, fixed assets - according to IAS 16). At the same time, excess costs and expenses not related to production are not included in its cost. Based on the above regulations, we believe that in Russian accounting it is necessary to introduce the following methodology for accounting for costs associated with wages. The amounts of accrued wages and obligations to extra-budgetary funds should be included in the cost of an asset if these costs directly lead to an increase in this asset. Such costs will include wages for the time worked required to produce a particular type of asset, including allowances for the employee’s qualifications. Payment for unworked time during which the employee does not create the corresponding asset should not be included in the cost of the asset. These types include payment for downtime through no fault of the employee. Indeed, according to the Labor Code of the Russian Federation, downtime through no fault of workers is paid at least 2/3 of their regular salary. At the same time, no finished products are created during downtime. Thus, its cost should not include downtime costs. Additional amounts paid if the employee worked overtime or on weekends and holidays should not be included in the cost of the asset. As follows from the Labor Code of the Russian Federation, payment for overtime work and work on holidays and weekends is carried out at an increased rate. However, this increase does not lead to an increase in output. In our opinion, these accrued labor compensation obligations in the presented cases should result in an expense for ordinary activities and be taken into account in the cost of sales.

Example 1. Payments for time worked, bonuses, allowances and corresponding insurance contributions to extra-budgetary funds have been accrued. The postings for accrual of these obligations will look like this:

Dt sch. 20, 23, 25, 26, 08 Set count. 70;

Dt sch. 20, 23, 25, 26, 08 Set count. 69.

Example 2. Payments were accrued for downtime through no fault of the employees, additional payment for correction of defects, payment for work on holidays, vacation pay and corresponding insurance contributions to extra-budgetary funds. The postings for accrual of these obligations will be as follows:

Dt sch. 90-2 Set count. 70;

Dt sch. 90-2 Set count. 69.

The next issue that needs to be addressed is the reflection of wage and social security obligations in reporting. According to the reporting requirements set out in Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n “On Forms of Accounting Reports” (hereinafter referred to as Order of the Ministry of Finance of Russia N 66n), the detail of the article “Accounts Payable” is excluded from the form “Balance Sheet”. If previously, in accordance with the previous Order of the Ministry of Finance of Russia dated July 22, 2003 N 67n, the items “Debt to the personnel of the organization” and “Debt to state extra-budgetary funds” were mandatory reflected in the balance sheet, but now there are no such items in the recommended form of the balance sheet. At the same time, Order of the Ministry of Finance of Russia N 66n established that organizations independently decide the issue of disclosing items in the balance sheet detailing the main indicators, if these items are material. Order of the Ministry of Finance of Russia N 66n does not include a materiality criterion, however, we believe that such items as wage obligations and obligations to extra-budgetary funds will turn out to be significant and will have to be disclosed in the balance sheet. In our opinion, it is advisable to evaluate and recognize these items in the reporting in accordance with the methodology we propose in this article.

Bibliography

1. International financial reporting standards. M.: Askeri-ASSA, 2010.
2. On approval of the Accounting Regulations “Accounting Statements of an Organization” (PBU 4/99): Order of the Ministry of Finance of Russia dated 07/06/1999 N 43n.
3. On approval of the Accounting Regulations “Accounting for assets and liabilities, the value of which is expressed in foreign currency” (PBU 3/2006): Order of the Ministry of Finance of Russia dated November 27, 2006 N 154n.
4. On approval of the Accounting Regulations “Accounting for Intangible Assets” (PBU 14/2007): Order of the Ministry of Finance of Russia dated December 27, 2007 N 153n.
5. Paliy V.F. Modern accounting / V.F. Paly. M.: Accounting, 2007.
6. 25 PBU: comments and rules of application / Ed. R. Tumasyan. M.: Eksmo, 2011.

T.Yu.Druzhilovskaya

Professor

T.V. Igonina

Graduate student

Department of Accounting and Auditing

Nizhny Novgorod Commercial Institute

The introduction of new remuneration systems in budgetary institutions allows them to adapt to changes in the management system and use human resources more efficiently. Predictable and guaranteed expenses in the budgetary sphere are expenses planned for each institution according to the budget estimate. And what is planned in the budget for wages must be paid.

The size of the rate and the corresponding allowances for each employee are approved by order of the head of the budgetary institution and are the basis for calculating wages. Obligations for remuneration are considered accepted with the issuance of orders for employment, the establishment of allowances and additional payments, with the conclusion of employment contracts, the provision of time sheets and other documents on the basis of which wages are calculated.

In budget accounting, payroll and the acceptance of monetary obligations for wages occur simultaneously. Primary accounting documents for keeping records of settlements with personnel for wages include:

Timesheet for recording the use of working time and calculation of wages (form 0504421);

Note-calculation on the calculation of average earnings when granting leave, dismissal and in other cases (form 0504425);

Statement for issuing money from the cash register to accountable persons (form 0504501);

Payroll statement (form 0504401);

Payroll (form 0504403).

The timesheet for recording the use of working time and calculation of wages (form 0504421) is maintained monthly by a person appointed by order of the head of the institution. At the end of the month, the number of days (hours) worked is determined from the timesheet and their payment is calculated. Entries in the timesheet and exclusion of employees from it are made on the basis of personnel records documents: orders for hiring, transfer, dismissal.

A note-calculation on the calculation of average earnings when granting leave, dismissal and in other cases (form 0504425) is used to calculate average earnings when determining the amount of payment for vacation, compensation upon dismissal and in other cases in accordance with current legislation.

The working fields of the calculation note provide for the calculation of average earnings for a billing period of three months. The data is filled in on the basis of a reference card (form 0504417). The number and date of the settlement note must correspond to the number and date of the order for the upcoming vacation or dismissal.

The payroll statement (form 0504401) is used to reflect the calculation of wages and payments due to employees in the final payment, as well as taxes and other amounts withheld from wages. To conduct settlements with staff regarding wages, the following must be submitted to the institution:

– certificate of incapacity for work;

– a certificate from the registry office about the birth of a child;

– employee statement;

– a certificate from the second parent’s place of work or a copy of his work record book, if he is not currently working;

– death certificate;

– application for child care until he reaches the age of 1.5 years;

– a copy of the child’s birth certificate;

– order to assign monthly child benefits;

– an application for a tax deduction for personal income tax with the attachment of certificates about children’s full-time education at universities, about the presence of dependents, about the right to additional benefits;

– writs of execution;

– an application for the transfer of income amounts to bank accounts.

Accounting for the authorization of labor costs ensures that the monetary obligations accepted by the budgetary institution comply with the limits of budgetary obligations brought to it.

To account for the authorization of labor costs and wage accruals, the following accounts are provided in Section 5 “Authorization of Budget Expenses” of the Chart of Accounts for Budget Accounting:

1 501 03 211 “Limits of budget obligations of recipients of budget funds for expenses from wages”;

1 501 03 212 “Limits of budget obligations of recipients of budget funds for expenses from other payments”;

1 501 03 213 “Limits of budget obligations of recipients of budget funds for expenses due to accruals for wages”;

1 501 03 262 “Limits of budget obligations of recipients of budget funds at the expense of benefits for social assistance to the population”;

1 501 03 290 “Limits of budget obligations of recipients of budget funds at the expense of other expenses”;

1 501 05 211 “Received limits of budget obligations for expenses from wages”;

1 501 05 212 “Received limits of budget obligations for expenses due to other payments”;

1 501 05 213 “Received limits of budget obligations for expenses due to accruals for wages”;

1 501 05 262 “Received limits of budget obligations for expenditures at the expense of social assistance benefits to the population”;

1 501 05 290 “Received limits of budget obligations for expenses due to other expenses”;

1 502 01211 “Accepted budgetary obligations of the current year at the expense of wages”;

1 502 01212 “Accepted budgetary obligations of the current year at the expense of other payments”;

1 502 01 213 “Accepted budgetary obligations of the current year due to accruals for wage payments”;

1 502 01 262 “Accepted budgetary obligations of the current year at the expense of benefits for social assistance to the population”;

1 502 01 290 “Accepted budgetary obligations of the current year at the expense of other expenses.”

Operations for authorizing expenses related to wages are recorded in budget accounting with the following entries:

The limits of budget obligations for expenses on wages and other payments were obtained: Dt – 1,501 05 211 / 1 501 05 212, Kt – 1 501 03 211 / 1 501 03 212.

Limits of budget obligations for expenses on accruals for wages were obtained: Dt - 1,501 05,213, Kt - 1,501 03,213.

The limits of budget obligations for expenses for other expenses were obtained: Dt – 1,501,05,290, Kt – 1,501,03,290.

Budgetary obligations for the current year have been accepted at the expense of wages and other payments: Dt – 1,501 03 211 / 1 501 03 212, Kt – 1 502 01 211 / 1 502 01 212.

Budgetary obligations of the current year were accepted due to accruals for wages: Dt - 1,501 03,213, Kt - 1,502 01,213.

Budgetary obligations of the current year were accepted at the expense of other expenses: Dt - 1,501 03,290, Kt - 1,502 01,290.

With time-based wages, all types of remuneration for labor determined by employment contracts are calculated based on the actual time worked according to the submitted time sheets, based on orders for bonuses and additional payments. Payment for work outside the normal working hours is calculated in accordance with the norms of labor legislation and the regulations on remuneration in a budgetary institution. Overtime work is paid for the first two hours of work at least one and a half times the rate, for subsequent hours - at least twice the rate.

At the request of the employee, overtime work, instead of increased pay, can be compensated by providing additional rest time, but not less than the time worked overtime.

Work outside the normal working hours, performed part-time, is paid depending on the time worked. Work on weekends and non-working (holiday) days is paid at least double the amount. At the request of an employee who worked on a day off or a non-working (holiday) day, he may be given another day of rest. In this case, work on a non-working (holiday) day is paid in a single amount, and a day of rest is not subject to payment.

Payment for vacation and compensation for unused vacation are calculated based on the calculation of average earnings. The average salary is calculated in the manner established by the Government of the Russian Federation. When determining average earnings, all types of payments provided for by the remuneration system are taken into account, regardless of the source of financing these payments.

Financial assistance at the request of the employee is not taken into account when calculating average earnings. The average earnings themselves, paid in cases established by labor legislation, as well as benefits for temporary disability and pregnancy and childbirth, are not included in the calculations. In this case, not only the amounts are not taken into account, but also the days for which they were paid.

Premiums are taken into account in the following order:

Monthly bonuses and rewards – no more than one payment for the same indicators for each month of the billing period. If there are several bonuses for the same indicator per month during the billing period, then the institution must specify in the wage regulations which of them should be taken into account when calculating - the large ones or the last ones;

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

Remuneration based on the results of work for the year, other remunerations - based on the results of work for the year, accrued for the previous calendar year (if any in the remuneration regulations) - in the amount of 1/12 for each month of the billing period, regardless of the time the remuneration was accrued.

Bonuses awarded to employees on birthdays, professional and other holidays are not taken into account when calculating average earnings, since they are not a form of remuneration for work.

When calculating average earnings, average daily or average hourly earnings are used. If, in accordance with the regulations on remuneration, the employee’s employment contract establishes a summarized accounting of working time, then the average hourly earnings are calculated. In all other cases, the average daily earnings are used.

Average daily earnings (ADW) for calculating vacation pay and compensation payments for unused vacation provided in calendar days are determined as follows:

– with a fully worked out billing period according to the formula:

SDZ = ZP/(29.6 N),

where ZP is the amount of wages actually accrued for the billing period;

29.6 – average monthly number of calendar days;

N – number of months in the billing period;

– if the billing period is not fully worked out according to the formula:

SDZ = ZP/(29.6 M + 1.4 N),

where M is the number of fully worked months;

N is the number of working days in months that are not fully worked according to the 5-day working week calendar.

The determination of the average daily earnings for vacation pay and compensation for unused vacation provided in working days is carried out in the following order.

In working days, annual leave is provided only to employees who have entered into a contract for a period of up to two months. They are entitled to two working days of vacation per month of work.

With a fully worked period, the average daily earnings are determined by the formula:

SDZ = ZP/K,

where ZP is the amount of wages for the month;

K – the number of working days according to the calendar of a 6-day working week.

Accrual and payment of wages are taken into account in account 1 302 01 000 “Payroll calculations”.

For account 1 302 01 000, the corresponding analytics are opened for the types of assignments, which, in turn, can also be analytically detailed.

When making payments to personnel for wages and other payments, the following accounts are used:

When making payments to employees of the institution:

1 302 15 000 “Calculations for pensions, benefits and payments for pension, social and medical insurance of the population”;

1 302 16 000 “Calculations for social assistance benefits to the population”;

1 302 17 000 “Calculations for pensions, benefits paid by organizations in the public administration sector”;

1 302 18 000 “Calculations for other expenses”;

When making payments to individuals under civil contracts:

1 302 04 000 “Settlements for communication services”;

1 302 05 000 “Settlements for transport services”;

1 302 08 000 “Calculations for property maintenance”;

1 302 09 000 “Settlements for other services.”

At the expense of state social insurance funds, employees of institutions are paid:

Temporary disability benefits;

Maternity benefits;

One-time benefits for registration in medical institutions in the early stages of pregnancy;

Child birth benefits;

Child care benefits until the child reaches the age of one and a half years;

Funeral benefit (in case of death of an employee or a member of his family);

Other benefits in accordance with the legislation of the Russian Federation.

Budgetary accounting of transactions for calculating benefits at the expense of the Federal Social Insurance Fund of the Russian Federation is carried out on the following accounts:

1 302 13 000 “Calculations for social insurance benefits”;

The accrual of benefits from state social insurance funds is reflected in budget accounting by the following entries:

The accrual of severance pay upon dismissal and other payments in connection with the termination of an employment contract in budget accounting is reflected in the following entries:

Institutions perform the duties of tax agents for personal income tax in cases where they are the source of payment of income to individuals. Analytical accounting of calculations for personal income tax is carried out in a card for accounting for funds and calculations, for tax accounting - in a card in the form of personal income tax-1.

Tax amounts are calculated on an accrual basis from the beginning of the tax period based on the results of each month in relation to all income subject to taxation. All types of compensation payments established by the current legislation of the Russian Federation (within the limits established by the legislation of the Russian Federation), related, in particular, to the dismissal of employees, with the exception of compensation for unused vacation, are not subject to taxation. Amounts excessively withheld by the tax agent are subject to refund by the tax agent at the request of the employee.

Operations to accrue for the reporting period (month) the amount of unified social tax, insurance contributions to the Pension Fund of the Russian Federation, insurance premiums for industrial accidents and occupational diseases are reflected in budget accounting using the following accounts:

1 303 02 000 “Calculations for the unified social tax and insurance contributions for compulsory pension insurance in the Russian Federation”;

1 303 06 000 “Calculations for compulsory social insurance against accidents at work and occupational diseases.”

Analytical accounting for account 1,303,02,000 is carried out in the context of the component parts of the unified social tax.

Salary amounts not received on time are recorded in account 1304 02 000 “Settlements with depositors”. Accounting for deposited amounts of wages is kept in the register of deposited amounts, the book of analytical accounting of deposited wages.

Settlements with depositors are reflected in budget accounting by the following entries:

Analytical accounting of calculations for wages and other monetary payments to employees of budgetary institutions is maintained in the journal of wage settlement transactions.

Entries in the journal are made monthly on the basis of payroll data and statements of accrual of unified social tax and insurance contributions for compulsory pension insurance, insurance premiums for industrial accidents and occupational diseases.

Analytical accounting of calculations for payment of benefits and other social payments is kept in the journal for other transactions, card for recording funds and settlements. At the end of the month, the balance at the beginning and end of the reporting period, as well as debit and credit turnover, are recorded in the General Ledger.

The head of an institution is set an official salary based on a multiple of the average salary of the main personnel of the institution and an incentive payment in the form of a bonus. Incentive payments to heads of institutions are made at the expense of centralized limits of up to 5% of budget obligations provided for remuneration of employees of institutions. At the same time, they are used by the institution taking into account its achievement of target performance indicators. Thus, the new remuneration systems do not provide for the use of funds received from income-generating activities for incentive payments to heads of institutions.

we inform you the following : In accordance with the material presented, in accounting, a budgetary institution must accept obligations to pay salaries (remuneration) to employees in the amount of approved planned assignments for these purposes (i.e., there is no need to accept these obligations on a monthly basis). Therefore, reflect the acceptance of obligations to pay wages in the amount of approved planned assignments for these purposes, by posting: Debit 0.506.10.211 Credit 0.502.11.211 – accepted amounts of wage obligations for the current financial year. But reflect the occurrence of monetary obligations in accounting on the basis of documents confirming their acceptance, that is, on the basis of the statement when it was compiled, by posting: Debit 0.502.11.211 Credit 0.502.12.211 – the amounts of monetary obligations for the current financial year were accepted (based on the payment statement wages). Regarding the reflection of receivables and payables as of 01/01/2015. in the Report on form 0503738. Accepted obligations of the current year include expenditure obligations that are scheduled for execution in the current financial year (including accepted and unfulfilled obligations of previous years). Therefore, the institution had to reflect the acceptance of obligations (monetary obligations) in the amount of accounts payable as of 01/01/2015, which will be paid in 2015, in accounting with the following entries: Debit 0.506.20. (in terms of KOSGU) Credit 0.502.21. (in terms of in the context of KOSGU) – the amounts of obligations have been accepted for the next financial year (for 2015); Debit 0.502.21. (in terms of KOSGU) Credit 0.502.22. (in terms of KOSGU) – the amounts of monetary obligations for the next financial year (for 2015) have been accepted. At the end of the current financial year, the indicators (balances) for the corresponding analytical accounts of the authorization of this year are not carried over to the next year. Indicators for the analytical accounts of authorization of the first year following the current year are transferred to the accounts of authorization of the current year. Perform the transfer of authorization indicators on the first working day of the current year based on the Certificate (f. 0504833). This procedure is established in paragraph 312 of Instruction No. 157n, Methodological guidelines approved by Order of the Ministry of Finance of Russia No. 173n. Consequently, obligations (monetary obligations) in the amount of accounts payable as of 01/01/2015 should not have been reflected in columns 5, 7, 10, 11 of the Report on obligations assumed by the institution (f. 0503738). In accordance with paragraph 4.6 of the joint letter of the Ministry of Finance of Russia, the Treasury of Russia No. 02-02-07/68722, 42-7. 4-05/2.1.-823, information on transactions for accepting obligations (monetary obligations) accepted in 2014 and payable in the next financial year (planning period) is not included in the Report indicators f.0503738. But the institution must reflect the acceptance of obligations (monetary obligations) in the amount of receivables as of 01/01/2015 in accounting with the following entries: Debit 0.506.10. (in the context of KOSGU) Credit 0.502.11. (in the context of KOSGU) - amounts of obligations accepted for the current financial year; Debit 0.502.11. (in terms of KOSGU) Credit 0.502.12. (in terms of KOSGU) – the amounts of monetary obligations for the current financial year have been accepted. Therefore, the amount of accounts receivable as of 01/01/2015. should have been reflected in column 5, column 7 and column 9 of the Report on obligations assumed by the institution (f. 0503738). In column 10 and column 11 the amount of accounts receivable as of 01/01/2015. will not be reflected in the Report on form 0503738.