Indlela ukudala uqhelane ze vacation pay. Isibonelelo vacation pay

Ekupheleni kwethuba lerhafu nganye, inkampani ulungisa isibhengezo yonyaka yerhafu yengeniso. Isigaba 289 (umhlathi 4) nk ngokubonelela kuliwa engadlulanga uMatshi 28. Ukubala isiseko irhafu, kuyimfuneko ukuba ukuthatha ingqalelo inani lamanqaku. Phakathi kwabo --inventri mandatory loovimba, ezibe kwasekwa kulo nyaka. Kukholelwa nge-31 Disemba. Injongo yale nkqubo wenza ukuchongwa kwezixa ezingasetyenziswanga okanye overruns iindleko, kwakunye nokunciphisa kwisiseko irhafu. Cinga ngakumbi indlela ukubonelelwa accounting ze vacation pay.

Overview

In Art. 324,1, p. 1 NK iqulethe ilungiselelo emisela abahlawuli uceba ukwenza ekubalweni nelungiselelo ikhefu elingahlawulelwayo, kubonakala amaxwebhu yamkela indlela yabo ukubala, kwakunye mali iphezulu kunye nepesenti yomvuzo wenyanga ukususela kweli nqaku. Ukulungiselela le njongo, lwenza uqikelelo okhethekileyo. It ibonakalisa ekubaleni imali yenyanga kwi reserve ngokungqinelana data ze uqikelelo lweendleko ngonyaka ngamnye. Uhlahlo lwabiwo lwenziwa kuqukwa isixa-inshorensi ehlawulwa iindleko. Le yipesenti yengeniso ukuya reserve ye vacation pay uchazwa lulwahlulo efunekayo inkcitho yonyaka kubo kwimali yonyaka eqikelelwayo ngamnye s / n abasebenzi.

iingongoma ezibalulekileyo

Ngokutsho Art. 324,1, p. 2 NC, reserve accrual ngenxa vacation pay ibhekisa amanqaku beendleko s / n engqinelanayo iindidi zabasebenzi. Kukhokelwa mmiselo, imimiselo equlethwe Art. 318, n. 1, i-Ofisi yoMphathiswa wezeMali wagqiba ukuba umhlawuli werhafu unelungelo ukujonga uhlobo iindleko, eziquka ezi ndleko. Bangafika ngqo okanye ngqo kwaye zinxulumene abaqeshwa ababandakanyeka kwinkqubo yokuvelisa, kunye nokwenza eminye imisebenzi inkampani, akazalani kukhululwe imveliso. ukukhetha kwakhe, nangona kunjalo, umhlawuli werhafu unyanzelekile ukuba kukhuselwe amaxwebhu. Kwakhona ipesenti kunokwenzeka yokubala nelungiselelo ekhefini pay ngeyunithi nganye noshowo. Xa into efanayo yenkcitho data yenziwe kwi kwishishini liphela.

Isibonelelo vacation pay

Ngokutsho imimiselo equlethwe Art. 2, umhlathi 1, into. 324,1 NC kuyenzeka ukuba wenze le fomyula ilandelayo:

% = (Otpuskplan SVotpusk +) / (+ OTplan CBOT) ×-100%, apho;

• SVotpusk, CBOT - isixa kweentlawulo inshorensi ethe le mali efanelekileyo.
• OTplan - eqikelelwa mali (yonyaka) kwi s / n abasebenzi.
• Otpuskplan - ngaphandle kwentlawulo yeendleko yeeholide.

Emva kokuba izigqibo ipesenti kwinyanga nganye kuyimfuneko zande isixa iindleko zokoqobo s / n (kuquka nentlawulo ye-inshorensi). Isiphumo, nto leyo ifunyenwe, iqukwe reserve account iholide intlawulo phantsi Art. 255, p. 24 TC. Ngelo xesha ke kufuneka ukuba kuqinisekiswe ukuba imali yakhona ayidluli imida njengoko kucacisiwe kuxwebhu.

umzekelo

Cinga ukuyilwa uvimba ngenxa ekhefini kwimivuzo kwishishini benza ezivelisa izinto izacholo non-anqabileyo. NgoDisemba, kwagqitywa ekubeni benze uqikelelo lweendleko elizayo kwi kunyaka 2013th. Ngeenjongo zokuhlawula irhafu, amalungiselelo afanelekileyo iye wowe kwiirekhodi. Kunye nale xabiso umda kwisixa ingeniso yenyanga kunye nepesenti wazimisela. Le nkampani iye ezicwangciselwe 2013 iindleko zilandelayo:

• On s / n - engange million 1.
• Isibonelelo ikhefu pay - 264 amawaka engange ..

Xa 2013 amazinga zezavenge ze-inshorensi kwiNgxowa-mali c / n baba:

• 5.1% - in FFOMS.
• 22% - ukuya kwi Pension Fund.
• 2.9% - kwi FSS.

Umsebenzi wenziwa inkampani bobabo iklasi ka 9 profriska (NACE khowudi 36.61). Oku kuthetha ukuba izinga iminikelo inshorensi - 1%. Isambuku Izinga - 31% (22 + 5.1 + 2.9 + 1). Okulandelayo, bamba imalana vacation pay:

Imali ebekelwe yonyaka iya kuba:

264 000 p. + 264 000 p. × 31% = 345 840 p.

Wamaxwebhu ubonise ukuba inkcitho ubuninzi - 345 840. ojongwe mali yonyaka s / n, kuquka iintlawulo inshorensi:

3000000 p. + 3 000 000. × 31% = 3930000 p.

Ipesenti iminikelo yenyanga nganye:

345840 p. / 3930000 p. × 100% = 8.8%

Ngokungqinelana Luqikelelo idatha eyafunyanwa

ukusebenzisa imali

Isibonelelo neyekhefu, ngokutsho Art. 255, p. 24 Code yerhafu iya kufakwa kwi-squad ngenxa s / n iindleko. Kulo mzekelo, iya akunamsebenzi ubungakanani iintlawulo okona. Njengoko sesitshilo ngasentla, oko kwakhona zibandakanyiwe ilungiselelo vacation intlawulo efanelekileyo izibalo-inshorensi. Oku kuthetha ukuba ezi ntlawulo musa zinxulumene ezinye iindleko, ezifana, umzekelo, i-inshorensi, omiselwe s / n. Mayisoloko ikhunjulwa into yokuba esi sibonelelo lungasetyenziswa kuphela xa intlawulo yeholide ezongezelelweyo kunye esisiseko.

Intlawulo ixesha engasetyenziswayo lulandelayo nangoko kubalelwa iindleko s / n. Esi sibonelelo abhalwe kwimizobo. 255, umhlathi 8 kweKhowudi. Kule lungiselelo ukwachaza ukuba Ministry of Finance ileta. Kubalulekile ukuqaphela ukuba, ingakumbi, kuliwa phezu iphakheji yokuqhawula inkonzo. Kodwa art. 255 ibhekisela iincwadi ngenxa ixesha ongasetyenziswanga, ngokutsho Code Labour.

Inventory ubekelwe vacation pay

Njengoko unyaka wonke, abarhafi ezisekelwe kulinganiselwa kunokuba kwenkcitho yokwenene ngeeholide abasebenzi, ekupheleni kwexesha, apho kubekho imeko yingxaki enkulu. Ngokukodwa, kwimali bazixolelwe abasebenzi ngenxa iiholide ngaphezu yesibonelelo. Kulo mzekelo, ixabiso layo, nto leyo enxulumene nendleko ngaphezu iindleko kanye lo mbutho. Kulo mxholo, kulindelekile ukuba werhafu kufuneka lwenziwe uluhlu reserve ze vacation pay. Le mfuneko imiswe zobugcisa. NC 324.1 (p. 3, umhlathi 1). Iziphumo zale nkqubo iyimfuneko ukuze akhuphe ngendlela efanelekileyo. Ngokukodwa, ukuba akutsalwa phezulu okanye accounting iinkcukacha (nangayiphi na indlela). Bubhalwe iziphumo ziya kuxhomekeka ekubeni inkampani izicwangciso kwixesha elilandelayo ukuqhubeka ukuba uzibekele neendleko.

Ngaphandle ngemfumba iindleko elizayo

Ngokutsho Art. 324,1, p. 3, umhlathi. 3, ukuba lweshishini na imali eyaneleyo kwi reserve okunene wona, eyaqinisekisa i-inventri ekupheleni xesha, umhlawuli werhafu kufuneka ngomhla wama-31 kuDisemba wonyaka apho kuyo zabuya, kuquka iindleko xabiso ze vacation pay. Ngokulandelelanayo, esongezwa iipremiyamu, leyo seluzotyiwe phambi usecicini elithile. Xa becwangcisa kwixesha elilandelayo, inkampani iqwalasela ukuba isibonelelo sekhefu ehlawulwa akufanelekanga, ngoko ke intsalela yemali leyo kutyhilwa xa uvavanya kwi-31 Disemba inxulumene nqaku ingeniso non-yokusebenza kwixesha langoku.

Ukuqukwa yesitokhwe kwisicwangciso kunyaka ozayo

Ukuba umgaqo-nkqubo yobalo yenkampani kuhlala ingatshintshanga malunga nokubonelelwa, ekupheleni kwethuba lerhafu kungabonwa amasalela nemali engasetyenziswanga. Ngokungqinelana nomhlathi 4 inqaku ngasentla NC, reserve iindleko elizayo ukuze kuqinisekiswa ngokusekelwe:

1. Of inani leentsuku labasebenzi ixesha elingasetyenziswanga.
2. I-avareji Ixabiso kweendleko s / n abasebenzi.
3. iminikelo inshorensi enyanzelekileyo.

Ukuba iziphumo sokuNgqinisisa imali ebalwe ilungiselelo lokuba ikhefu engasetyenziswayo phezu imali ngqo kwi reserve ekupheleni konyaka, loo mali agqithise kufuneka zibandakanywe iindleko s / n. ngamanye amazwi, ukuba HAYI> seOHP, umahluko ilingana neendleko zabasebenzi. Ukuba isiphumo lingaphantsi kwe-sum of verification, kufuneka zibandakanywe kwingeniso non-yokusebenza.

Ukungabikho kwemali oovimba: umzekelo

Ubungakanani iminikelo agcinele iholide pay 345.840 p. abasebenzi abangaphezu 2013 310 000 r wakhutshwa. iminikelo inshorensi zezi zilandelayo:

310.000 x 31% = 96 100 r.

Ngexesha uxolelaniso ekupheleni kweminyaka, kuye watyhila ukuba owona mvuzo elingathathwanga (kubandakanywa neefizi) mkhulu ngaphezu mali wobonelelo 60 260. Ngoko ke, okuhlekisayo, iimali azonelanga. Kule nkalo, le mali agqithise kufuneka zibandakanywe iindleko s / n.

Le yexabiso lestokhwe ekhutshwe ngaphezu kuthetha okunene: umzekelo

Imali yesibonelelo iindleko ukuhlawula vacation pay - 345 840 p. Kulo nyaka, 250 namawaka abasebenzi. P wakhutshwa. Insurance wayeneminyaka 77 500 r. (250 amawaka. X-31%). Ekupheleni konyaka kwi-inventri watyhila ukuba imali isibonelelo loyiswa ikhutshwa ngaphezu ukuthengisa (nge-inshorensi) kwi 18.340 p. I-excess kuya kuxhomekeka yokuhlela njengengeniso non-yokusebenza.

iintsuku ezisele

Kufuneka sizimisele kuphela ngosuku lokugqibela lonyaka wekhalenda. Ukucaciswa ndingowenzala elizayo iindleko zeholide umvuzo ngexesha irhafu akwenziwanga. Ekuhambeni loxolelaniso kaninzi umbuzo oqhubeka practice malunga nendlela yokubala imihla ezisele. Kukho iindlela ezimbini. eliqikelelwayo inani leentsuku ngonyaka ngamnye kufuneka ithathelwe ingqalelo ngomhla wokuqala. Oku kuthelekiswa kwimali eqokelelweyo. Xa uhlobo yesibini kuyimfuneko ukuba siqwalasele yonke imihla ayizange isetyenziswe kwi-31 Disemba, kubandakanywa imihla yeminyaka edlulileyo. MOF ukuphika ukusetyenziswa lwalo lokuqala. Xa practice umsebenzini njengoko kukho iimeko ukusetyenziswa sikhundla indlela yesibini.

balance

Xa irhafu amalungiselelo accounting uyilo ngenxa leeholide usebenza amalungelo yomrhafi, yaye accounting - uxanduva. Kufuneka kuqatshelwe ke, ukuba isalathiso ngqo le mimiselo apho. Noko ke, uhlaziye PBU 8/2010, intlawulo yekhefu lonyaka abasebenzi bakholelwa Amalungiselelo mbutho. Yenye owaziwa ngolo hlobo ukusebenza eziliqela iimeko, ilungiswe kwisitanza. 5 of the PBU. Ngokuhambelana ne para. 16 lwexwebhu elifanayo, isixa igatya lusekiwe ngoku, ngokungqinelana ne kwimizi facts ezikhoyo. imisebenzi, amava kunye nezibophelelo efanayo. Kuya kuthathelwa ingqalelo izimvo ziingcali, xa kukho imfuneko. Ekubeni uMthetho "Kwi Accounting" akuthethi ukuqulunqa imigaqo ecacileyo ekwenzeni isitokhwe eso, ngokuba imibutho emininzi isisombululo eliphezulu iza kuba ukusetyenziswa kwe-oda, apho asetyenziselwa iinjongo irhafu. Ngaloo ndlela, kungenzeka ukuba ayicamagushele eseleyo ezimbini ukutshayela imfuneko ukuba balandele PBU 18/02.

Kulo mxholo, kusengqiqweni ukuba umbuzo berhafu, nokuba banalo ilungelo lokuba enze ukubalwa neyekhefu kwimigaqo ye-Code Tax. Abameli-Ofisi yoMphathiswa wezeMali ukuphendula iimbekiselo enyiniweyo kwimigangatho ezidweliswe apha ngentla. Ngokukodwa, oko yacaciswa ukuba liabilities eliqikelelwayo ibhalwe accounting ngokwemithetho PBU 8/2010, kwaye kwi akhawunti irhafu - Art. NK 324,1. Ngokungqinelana nemimiselo echaziweyo PBU kumhlathi 16, inkampani kufuneka abhale wihi ubungakanani liability uqikelelo. Xa nokusebenza kwalo mqathango kuthathwa ukuba kulungiselelwe iintlawulo elizayo kwiindleko lokuthengisa, ukuba kuyimfuneko, kunokuqulunqwa ngokuhambelana nemigaqo intsalela ibonelelwe Art. NK 324,1. Apha ngezantsi, libhekisela iminikelo umhlalaphantsi enyanzelekileyo, zentlalo (lokukhubazeka okwethutyana ngenxa maternity, iingozi kunye nezifo emsebenzini), i-inshorensi yezonyango.

ngongoma Moot: case study

Umhlawuli werhafu isikhalo namagunya irhafu, bagqiba ukuba iindleko kubonakala phezu ukuyilwa lesibonelelo leholide kuthwalelwa phandle ngokungeyomfuneko. Kule nkalo, oko zihlolwe irhafu yengeniso eyongezelelweyo ngesantya malunga 1.7 yezigidi. P. I-ofisi yerhafu ingqalelo ukuba ukucaciswa le umhlawuli kulungiselelwe iintlawulo ikhefu elizayo abaqeshwa ngokusekelwe kwinani leentsuku sexesha engasetyenziswayo kubo bonke abaqeshwa ukuba bathathe ikhefu ukusuka ekuqaleni yokusebenza ye nkampani, yenziwa mthethweni. Abagwebi, nayo, yaba uhlalutyo imeko Sigaba langoku. 342,1, p. 4. Ingakumbi, ke wabonisa ukuba umxholo imigangatho ngentla apha kufuneka ibe kwisigqibo ocacile ukuba yenziwa ngabo ngeeholide, nenokuthi maxa wambi ichaphazeleke kubonelelo lolu xesha lokunika ingxelo. Ngokutsho Art. 3 NC evelayo kungacaci ezingenakuthintelwa, ephikisanayo kunye namathandabuzo lomthetho mirhumo neerhafu kufuneka zitolikwe ngokuthanda werhafu. Ngokutsho Art. 122-124 TC Umqeshi onyanzelekileyo ukubonelela abasebenzi neeholide kuhlawulwa qho ngonyaka. Ngaloo ndlela UMthetho ubonelela ithuba lokuba enze ukutshintshwa eli thuba. Ukongeza, imithetho ezingavumelekanga ukunika zekhefu lonyaka iminyaka 2 zilandelelana. Kulo kulandela ukuba phantsi kumaxesha ezingasetyenziswanga, ngokungqinelana ne Art. 324,1 NC, kufuneka uqonde iintsuku unaccorded ngolu hlobo, kwaye phakathi kwesithuba sokungenelela.

inkqubo yocwangciso reserve

Cinga ngendlela yokwenza amalungiselelo ikhefu elingahlawulelwayo ( "1C: SPP"). Iinketho ezikhoyo kule program zenza kube lula ukuba ziquka ngokulinganayo iindleko kwi iindleko zemveliso okanye nengeniso kweli xesha lokwenza umbiko. Oku, kuba negalelo kwisicwangciso elungileyo kunye nokwabiwa kwemali. irhafu iintambo yokugcina automated ngokupheleleyo uxwebhu "Bonakalisa s / n kwi mali olulawulwayo."

Ukubeka impahla yemizobo yenziwa ngolu hlobo lulandelayo:

1. Ukuya kwi i "Tools" menu, isethingi kufuneka ibe ivuliwe.
2. Tab "Amalungiselelo".
3. Beka ibhokisi efanelekileyo ukuyilwa uvimba ngeenjongo irhafu.
4. Le ncwadana "Le zolondolozo nentelekelelo namatyala" kufuneka anikwe into entsha. Libonisa ilungiselelo ikhefu elingahlawulelwayo (ngama-96).
5. Imilo element izaliswe uluhlu lwe esisiseko iparameters. Nazi ezo iminikelo abasebenzi zenkampani, ezisetyenziswa kubalo-mali ze -mali yolondolozo.
6. Ezi okuxabisekileyo kunikwa kunyaka kwinkampani ngamnye njengepesenti engundoqo iparameters.

bokuqonda TC

Ishedyuli iholide, ngokuqhelekileyo wenza ebusika. Ngokutsho imithetho, umqeshwa kufuneka aziswe kweholide ezizayo iiveki ezi-2 kwangaphambili. Olu xanduva emiselwe inqaku 123, h. 3 TK. Isaziso kufuneka sibhalwe phantsi. Emva kokuba igosa kokuhlolisisa kufuneka aqinisekise kunye ngakwisiginitsha yakhe. Njengoko umthetho, lo umyalelo ofanelekileyo umphathi iimpapasho ngokwaneleyo. Eneneni, uya kwenza njengoko isaziso. Ukungqinelana yokuqokelela jikelele yeholide inkqubo kuthatha iintsuku zekhalenda ezintathu phambi kokuqala i holide. Kwimeko bokulibazisa kwi inkampani kunyanzeliswa isohlwayo solawulo (a isohlwayo). Kwimeko kwephulwa ngokuphindaphindiweyo ngumqeshi TC nemigangatho ukurhoxiswa isithuba seminyaka ukusuka ku-1 ukuya ku-3.

Kwimeko Ndiyahamba holiday, ilandelwe yi ekugxothweni umsebenzi njengoko iholide ihlawulwe iintsuku ezintathu, kwaye intlawulo epheleleyo yenziwa lusuku lomsebenzi lokugqibela. Umqeshwa unelungelo ukwahlula bafakwa kwiindawo ezininzi ngexesha lakhe. Umthetho akambeki imida kwinani labo. Nangona kunjalo, kukho iimeko ezithile. Ubuncinane inxalenye kwekhefu kufuneka ungabi ngaphantsi kweentsuku zekhalenda-14. Ithuba eseleyo angathatyathwa ngokokubona umsebenzi.

Nakuba kunjalo, kuthethwa kufuneka senziwe i ezincinane ebalulekileyo. Umqeshwa uya kohluthwa uyolo, ukuba, ngokungqinelana neshedyuli kwexesha elimisiweyo elinye ixesha. Umzekelo, umsebenzi kufuneka aye ekhefini kabini ngonyaka - iiveki kunye ezintathu. Employee izicelo zeholide iintsuku ezintathu Yaligcina s / n. Kulo mzekelo, umphathi akakwazi ningamali. Oku kubangelwa yinto yokuba ishedyuli yeeholide inyanzelekile ukuba zombini umqeshwa kunye nomqeshi. Lo mqathango ilungiswe Art. 123, isigaba 2 TC. Xa umsebenzi eyeka ekhefini onokufunwa ukusebenza kwishishini, eli xesha badluliselwe. Nakuba kunjalo, kufuneka kungabi imvume yomqeshwa. Umthetho ngokwehluleka ukukhululwa wavalwa iminyaka 2 ilandelelana. Ukuchaza eli xesha, kufuneka uqwalasele iminyaka besebenza kunokuba kwikhalenda. Ngoko ke, lo count kufuneka lwenziwe ngomhla ekuqaleni umsebenzi yakhe njengomntu oqeqeshiweyo kwi imeko lweshishini. Ngaphezu koko, umthetho unika uxanduva yolawulo ukuba umqeshi ukuba akavumeli umqeshwa lowo attained eyi-18 ubudala okanye ukusebenza kumsebenzi yingozi okanye eziyingozi, ekhefini.