“Vacation” expenses for income tax purposes. “Vacation” expenses for the purposes of calculating income tax Vacation clauses Article 255 NK

29.01.2024

In 1C Accounting 8.2. in the analytics for account 70 there are no types of accruals (such as Salary, Vacation Pay, Sick Pay), but there is only the parameter “Type of accruals for wages under Article 255 of the Tax Code”. These are subparagraphs of Article 255 of the Tax Code, which precisely describe the types of remuneration. I always wanted to have a visual reference book before my eyes, and not have to choose between paragraph 1 of Article 255 of the Tax Code of the Russian Federation, paragraphs. 2 articles of the Tax Code of the Russian Federation, etc. That's what I'm trying to do in this post.

Article 255. Tax Code of the Russian Federation. Labor costs

The taxpayer's expenses for wages include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to working hours or working conditions, bonuses and one-time incentive accruals, expenses related to the maintenance of these employees, provided for norms of legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements. Labor costs for the purposes of this chapter include, in particular:

P.p. 1 Article 255 of the Tax Code of the Russian Federation = amounts accrued according to tariffs, salaries, piecework
P.p. 2 articles 255 of the Tax Code of the Russian Federation = bonuses for production results, allowances
P.p. 3 Article 255 of the Tax Code of the Russian Federation = allowances for working at night, working in multiple shifts, for combining professions, expanding service areas, for working in difficult, harmful, especially harmful working conditions, for overtime work and work on weekends and holidays
P.p. 4 of Article 255 of the Tax Code of the Russian Federation = the cost of utilities, food and products, free housing provided to employees free of charge (amount of monetary compensation for failure to provide free housing, utilities and other similar services);
P.p. 5 of Article 255 of the Tax Code of the Russian Federation = expenses for the acquisition (manufacturing) of uniforms and uniforms issued to employees, which remain in the personal permanent use of workers, as well as uniforms and shoes, which indicate that employees belong to this organization;
P.p. 6 of Article 255 of the Tax Code of the Russian Federation = the amount of average earnings accrued to employees, retained for the duration of their performance of state and (or) public duties
P.p. 7 of Article 255 of the Tax Code of the Russian Federation = expenses for wages retained by employees during vacation, travel to the place of vacation on the territory of the Russian Federation, additional payment to minors for reduced working hours, expenses for paying for breaks in the work of mothers to feed the child, as well as expenses for paying for time, related to medical examinations;
P.p. 8 Article 255 of the Tax Code of the Russian Federation = monetary compensation for unused vacation
P.p. 9 Article 255 of the Tax Code of the Russian Federation = accruals to employees in connection with the reorganization or liquidation of an enterprise, staff reduction
P.p. 10 Article 255 of the Tax Code of the Russian Federation = one-time payments for length of service
P.p. 11 of Article 255 of the Tax Code of the Russian Federation = bonuses due to regional regulation of wages, including accruals based on regional coefficients and coefficients for work in difficult climatic conditions;
P.p. 12 of Article 255 of the Tax Code of the Russian Federation = allowances for continuous work experience in the regions of the Far North and equivalent areas, in the regions of the European North and other areas with difficult natural and climatic conditions;
P.p. 12.1 of Article 255 of the Tax Code of the Russian Federation = the cost of travel and baggage transportation for an employee of an organization located in the regions of the Far North and equivalent areas and members of his family in the event of moving to a new place of residence in another area due to termination of an employment contract with the employee for any reason, including in the event of his death, with the exception of dismissal for guilty actions
P.p. 13 of Article 255 of the Tax Code of the Russian Federation = expenses for wages saved for the duration of study leaves, as well as expenses for travel to the place of study and back;
P.p. 14 of Article 255 of the Tax Code of the Russian Federation = labor costs for forced absence or time spent performing lower-paid work
P.p. 15 of Article 255 of the Tax Code of the Russian Federation = no longer in force since January 1, 2010
P.p. 16 of Article 255 of the Tax Code of the Russian Federation = amounts of payments (contributions) of employers under compulsory and voluntary insurance contracts
P.p. 17 Article 255 of the Tax Code of the Russian Federation = amounts accrued when performing work on a rotation basis
P.p. 18 of Article 255 of the Tax Code of the Russian Federation = amounts accrued for work performed to individuals hired to work for the taxpayer under special contracts for the provision of labor with state organizations;
P.p. 19 of Article 255 of the Tax Code of the Russian Federation = accruals at the main place of work during their training with a break from work in the system of advanced training or retraining of personnel;
P.p. 20 of Article 255 of the Tax Code of the Russian Federation = expenses for remuneration of donor workers for the days of examination, blood donation and rest
P.p. 21 Article 255 of the Tax Code of the Russian Federation = expenses under GPC agreements, with the exception of agreements with individual entrepreneurs
P.p. 22 Article 255 of the Tax Code of the Russian Federation = accruals for military personnel, firefighters, etc.
P.p. 23 Article 255 of the Tax Code of the Russian Federation = additional payments for disabled people
P.p. 24 Article 255 of the Tax Code of the Russian Federation = expenses in the form of deductions to the reserve for upcoming vacation pay or for long service
P.p. 24.1 of Article 255 of the Tax Code of the Russian Federation = expenses to reimburse employees for paying interest on loans (credits) for the purchase and (or) construction of residential premises.
P.p. 25 of Article 255 of the Tax Code of the Russian Federation = other types of expenses incurred in favor of the employee, provided for by the employment contract and (or) collective agreement

Article 255. Labor costs

checked today
code dated January 28, 2020
entered into force on 01/01/2002

Compare what has changed in the current edition compared to the previous one

There are no new articles that have not entered into force.

Compare with the edition of the article dated 01/01/2019 07/30/2015 01/01/2015 01/01/2012 01/01/2010 03/01/2009 01/01/2008 01/01/2007 01/23/2006 01/31/2005 01. 01.2005 01.01.2003 01.06.2002 01.01.2002

Labor costs for the purposes of this chapter include, in particular:

1) amounts accrued at tariff rates, official salaries, piece rates or as a percentage of revenue in accordance with the forms and systems of remuneration accepted by the taxpayer;
2) accruals of an incentive nature, including bonuses for production results, bonuses to tariff rates and salaries for professional excellence, high achievements in work and other similar indicators;
3) accruals of an incentive and (or) compensatory nature related to working hours and working conditions, including bonuses to tariff rates and salaries for night work, multi-shift work, for combining professions, expanding service areas, for working in difficult, harmful, especially harmful working conditions, for overtime work and work on weekends and holidays, performed in accordance with the legislation of the Russian Federation;
4) the cost of utilities, food and products provided to employees free of charge in accordance with the legislation of the Russian Federation, provided to employees of the taxpayer in accordance with the procedure for free housing established by the legislation of the Russian Federation (amount of monetary compensation for failure to provide free housing, utilities and other similar services);
5) expenses for the acquisition (manufacturing) of uniforms and uniforms issued in accordance with the legislation of the Russian Federation to employees free of charge or sold to employees at reduced prices (to the extent of the cost not compensated by employees), which remain for the personal permanent use of employees. In the same manner, expenses for the acquisition or production by an organization of uniforms and shoes, which indicate that employees belong to this organization, are taken into account;
6) the amount of average earnings accrued to employees, retained for the duration of their performance of state and (or) public duties and in other cases provided for by the labor legislation of the Russian Federation;
7) expenses in the form of average earnings retained by employees during the vacation provided for by the legislation of the Russian Federation, actual expenses for travel of employees and persons dependent on these employees to the place of use of vacation on the territory of the Russian Federation and back (including expenses for payment transportation of luggage of employees of organizations located in the regions of the Far North and equivalent areas) in the manner prescribed by current legislation - for organizations financed from the relevant budgets and in the manner provided by the employer - for other organizations, additional payment to minors for shortened working hours, expenses for payment for breaks in work for mothers to feed the child, as well as expenses for payment of time associated with medical examinations;
8) monetary compensation for unused vacation in accordance with the labor legislation of the Russian Federation;
9) accruals to dismissed employees, including in connection with the reorganization or liquidation of the taxpayer, reduction in the number or staff of the taxpayer’s employees. For the purposes of this paragraph, accruals to dismissed employees are recognized, in particular, severance payments made by the employer upon termination of the employment contract, provided for by employment contracts and (or) separate agreements of the parties to the employment contract, including agreements on termination of the employment contract, as well as collective agreements, agreements and local regulations containing labor law standards;
10) one-time payments for length of service (bonuses for length of service in the specialty) in accordance with the legislation of the Russian Federation;
11) bonuses due to regional regulation of wages, including accruals based on regional coefficients and coefficients for work in difficult natural and climatic conditions;
12) allowances for continuous work experience in the Far North and equivalent areas, in the European North and other areas with difficult natural and climatic conditions;
12.1) the cost of travel at actual expenses and the cost of luggage at the rate of no more than 5 tons per family at actual expenses, but not higher than the tariffs provided for transportation by rail to an employee of an organization located in the regions of the Far North and equivalent areas (in the absence of railway, the specified expenses are accepted in the amount of the minimum cost of travel by air), and members of his family in the event of moving to a new place of residence in another area in connection with the termination of an employment contract with an employee for any reason, including in the event of his death, for with the exception of dismissal for guilty actions;
13) expenses in the form of average earnings, maintained in accordance with the legislation of the Russian Federation during study leaves granted to the taxpayer’s employees, as well as expenses for travel to the place of study and back;
14) expenses for wages during forced absence or while performing lower-paid work in cases provided for by the legislation of the Russian Federation;
15) became invalid on January 1, 2010. - Federal Law of July 24, 2009 N 213-FZ;
16) the amount of payments (contributions) of employers under compulsory insurance contracts, the amount of contributions of employers paid in accordance with the Federal Law "On additional insurance contributions for funded pensions and state support for the formation of pension savings", as well as the amount of payments (contributions) of employers under voluntary contracts insurance (non-state pension agreements) concluded in favor of employees with insurance organizations (non-state pension funds) that have licenses issued in accordance with the legislation of the Russian Federation to conduct relevant types of activities in the Russian Federation.

In cases of voluntary insurance (non-state pension provision), the indicated amounts relate to labor costs under contracts:

life insurance, if such contracts are concluded for a period of at least five years with Russian insurance organizations that have licenses to conduct the relevant type of activity, and during these five years do not provide for insurance payments, including in the form of annuities and (or) annuities, for with the exception of insurance payments in cases of death and (or) injury to the health of the insured person;
non-state pension provision, subject to the application of a pension scheme that provides for the accounting of pension contributions on the personal accounts of participants in non-state pension funds, and (or) voluntary pension insurance when the participant and (or) insured person has pension grounds provided for by the legislation of the Russian Federation, giving the right to establish pensions under state pension provision and (or) insurance pension, and during the period of validity of the pension grounds. At the same time, non-state pension agreements must provide for the payment of pensions until the funds in the participant’s personal account are exhausted, but for at least five years, or for life, and voluntary pension insurance agreements must provide for the payment of pensions for life;
voluntary personal insurance of employees, concluded for a period of at least one year, providing for payment by insurers of medical expenses of insured employees;
voluntary personal insurance, providing payments exclusively in cases of death and (or) harm to the health of the insured person.

The total amount of employer contributions paid in accordance with the Federal Law "On additional insurance contributions for funded pensions and state support for the formation of pension savings", and payments (contributions) of employers paid under long-term life insurance contracts for employees, voluntary pension insurance and (or) non-state pension provision for employees is taken into account for tax purposes in an amount not exceeding 12 percent of the amount of labor costs.

In case of changes to the terms of a life insurance contract, as well as a voluntary pension insurance contract and (or) a non-state pension provision contract in relation to individual or all insured employees (participants), if as a result of such changes the terms of the contract cease to comply with the requirements of this paragraph, or in In the event of termination of these contracts in relation to individual or all insured employees (participants), employer contributions under such contracts in relation to the relevant employees, previously included in expenses, are recognized as subject to taxation from the date of making such changes to the terms of these contracts and (or) reducing the validity period of these contracts or their termination (except for cases of early termination of the contract due to force majeure circumstances, that is, emergency and unavoidable circumstances).

Contributions under voluntary personal insurance contracts providing for payment by insurers of medical expenses of insured employees, expenses of employers under contracts for the provision of medical services concluded in favor of employees for a period of at least one year with medical organizations that have appropriate licenses to carry out medical activities, issued in accordance with legislation of the Russian Federation, and the expenses specified in clause 24.2 of this part, in the aggregate, cannot exceed 6 percent of the amount of labor costs.

Contributions under voluntary personal insurance contracts that provide for payments exclusively in cases of death and (or) harm to the health of the insured person are included in expenses in an amount not exceeding 15,000 rubles per year, calculated as the ratio of the total amount of contributions paid under these contracts, to the number of insured workers.

When calculating the maximum amounts of payments (contributions) calculated in accordance with this subparagraph, the amounts of payments (contributions) provided for by this subparagraph are not included in labor costs;

17) amounts accrued in the amount of the tariff rate or salary (when performing work on a rotational basis), provided for by collective agreements, for calendar days on the way from the location of the organization (collection point) to the place of work and back, provided for by the shift work schedule, and also for days of delay of workers on the road due to meteorological conditions;

18) amounts accrued for work performed to individuals hired to work for the taxpayer under special contracts for the provision of labor with state organizations;

19) in cases provided for by the legislation of the Russian Federation, accruals at the main place of work for workers, managers or specialists of the taxpayer during their off-the-job training in the system of advanced training or retraining of personnel;

20) expenses for remuneration of donor employees for the days of examination, blood donation and rest provided after each day of blood donation;

21) expenses for remuneration of employees who are not on the staff of the taxpayer organization for the performance of work under concluded civil law contracts (including work contracts), with the exception of remuneration under civil law contracts concluded with individual entrepreneurs;

22) accruals provided for by the legislation of the Russian Federation to military personnel undergoing military service at state unitary enterprises and in construction organizations of federal executive authorities, in which the legislation of the Russian Federation provides for military service, and to employees of internal affairs bodies, institutions and bodies of the penal system, the federal fire department services of the State Fire Service, persons serving in the troops of the National Guard of the Russian Federation and having special police ranks;

23) additional payments to disabled people provided for by the legislation of the Russian Federation;

24) expenses in the form of deductions to the reserve for the upcoming payment of vacations to employees and (or) to the reserve for the payment of annual remuneration for length of service and based on the results of work for the year, carried out in accordance with Article 324.1 of this Code;

24.1) expenses for reimbursement of employees’ expenses for paying interest on loans (credits) for the acquisition and (or) construction of residential premises. These expenses for tax purposes are recognized in an amount not exceeding 3 percent of the amount of labor costs;

24.2) expenses for payment for services for the organization of tourism, sanatorium-resort treatment and recreation on the territory of the Russian Federation in accordance with the agreement on the sale of a tourism product, provided to employees, their spouses, parents, children (including adopted children) under the age of 18 years, wards under the age of 18, as well as children (including adopted children) under the age of 24, studying full-time in educational organizations, former wards (after termination of guardianship or trusteeship) under the age of 24, studying full-time training in educational organizations.

For the purposes of this paragraph, services for the organization of tourism, sanatorium-resort treatment and recreation on the territory of the Russian Federation are recognized as the following services provided under an agreement on the sale of a tourism product concluded by the employer with a tour operator or travel agent:

services for transporting tourists across the territory of the Russian Federation by air, water, road and (or) rail to their destination and back, or along another route agreed upon in the contract for the sale of a tourist product;
tourist accommodation services in a hotel(s) or other accommodation facility(s), sanatorium-resort treatment and recreation facility located on the territory of the Russian Federation, including tourist food services, if food services are provided in conjunction with hotel accommodation services or another accommodation facility, sanatorium-resort treatment and recreation facility;
health resort services;
excursion services.

The expenses specified in this paragraph are taken into account in the amount of actual expenses incurred for services for organizing tourism, sanatorium-resort treatment and recreation on the territory of the Russian Federation, but not more than 50,000 rubles in total for the tax period for each of the citizens listed in paragraph one of this paragraph , and subject to the fulfillment of the requirement established by paragraph nine of clause 16 of this part;

25) other types of expenses incurred in favor of the employee, provided for by the employment contract and (or) collective agreement.

Basic payments

First of all, these include amounts calculated based on official salaries, tariff rates, as a percentage of revenue or piece rates according to the payer’s systems and forms of salary calculation. This is indicated in paragraph 1 of Art. 255 Tax Code of the Russian Federation. In addition, the costs include the amount of average earnings calculated and maintained for the period the employee performs public (state) duties and in other cases established by law. This provision is provided for in paragraph 6 of Art. 255 Tax Code of the Russian Federation.

Incentive payments

These include bonuses for the results of production activities, bonuses to salaries and rates for professional excellence, achievements in work and similar indicators. These costs are defined in paragraph 2 of Art. 255 Tax Code of the Russian Federation. Labor costs also include compensatory or incentive payments related to the regime and conditions of activity at the enterprise. In particular, according to paragraph 3 of Art. 255 of the Tax Code of the Russian Federation, they provide for bonuses for work:

At night time.
Multi-shift mode.
Combination of professions.
In particularly harmful, difficult conditions.
Expansion of service area.
Overtime on holidays and weekends.

Compensation

Salary expenses include the cost of utilities, food, food, and housing, which should be provided to employees free of charge. If employees do not receive them, the taxpayer pays appropriate compensation. The employer also includes in labor costs the costs of manufacturing/purchasing uniforms and uniforms provided to employees according to the established rules in the legislation free of charge or sold to them at reduced prices (in the part not covered by the staff), which remain for the permanent individual use of employees. These provisions establish paragraphs 4 and 5 of Art. 255 Tax Code of the Russian Federation.

Directions

The Tax Code provides for the inclusion in expenses of amounts in the form of average earnings accrued for vacation. Art. 255 of the Tax Code of the Russian Federation also includes the actual costs of paying for travel of employees and persons who are dependent on them to a vacation spot in the country and back. These expenses, among other things, include compensation for the transportation of luggage of employees of enterprises located in the Far North, as well as in areas that are equivalent to it in climatic conditions. These payments are provided for in clause 7 of Art. 255 Tax Code of the Russian Federation. For organizations that are financed from the relevant budgets, accrual is carried out in the manner prescribed by law. For other organizations, the calculation is made according to the rules established by the employer. In paragraph 7 of Art. 255 of the Tax Code of the Russian Federation also establishes additional payment for minor employees for reduced time. Salary expenses also include the cost of paying for breaks for mothers to feed their children, as well as the time required for medical examinations. According to clause 8 of Art. 255 of the Tax Code of the Russian Federation takes into account monetary compensation for unused rest periods in accordance with the Labor Code.

Accruals upon dismissal

They are established in paragraph 9 of Art. 255 Tax Code of the Russian Federation. Salary costs include accruals for resigning employees, including during the liquidation or reorganization of an enterprise, reduction of staff or the number of taxpayer employees. Such amounts, in particular, include severance pay calculated to personnel upon termination of an employment contract, provided for in the contract or separate agreements between the parties, collective agreements, as well as local documents containing the provisions of labor law.

Allowances and rewards

These payments are established in paragraphs 10-12 of Art. 255 Tax Code of the Russian Federation. Salary costs include one-time remunerations accrued for length of service (for length of service in the specialty). Costs also include allowances, which are determined by regional regulation of the established method of calculating wages. In them, among other things, Art. 255 of the Tax Code of the Russian Federation provides for accruals according to the following coefficients:

District.
For activities in special natural and climatic conditions.

In salary costs according to Art. 255 of the Tax Code of the Russian Federation includes bonuses for uninterrupted work experience in the European and Far North, in areas equivalent to it.

Insurance premiums

They are determined by clause 16 of Art. 255 Tax Code of the Russian Federation. Salary expenses include payments by employers under compulsory and voluntary insurance contracts concluded between a licensed organization and an employee. The costs also include contributions paid under the relevant Federal Law. For voluntary insurance, expenses include amounts under contracts:

Personal insurance that provides compensation only in the event of death or damage to health.
Life insurance (with a validity period of at least 5 years).
Non-state provision, subject to the use of a scheme for recording contributions on personal accounts.
Voluntary individual insurance (with a validity period of at least one year).

Other payments

Clause 25 Art. 255 of the Tax Code of the Russian Federation includes in salary expenses other types of expenses that are incurred for the benefit of employees. This refers to those payments that are not specified in the previous provisions. To be accounted for, such expenses must be provided for in the contract or collective agreement. According to Art. 255 of the Tax Code of the Russian Federation, sick leave is paid by the employer. In this case, accruals are made for the first three days of the employee’s absence. Subsequent days are compensated by insurance premiums. One more point should be noted, provided for in Art. 255 Tax Code of the Russian Federation. Sick leave paid in accordance with a voluntary individual insurance agreement, expenses incurred by the employer under an agreement for the provision of medical services concluded in favor of employees for a period of at least a year with medical institutions that have licenses to carry out their activities are included in costs in the amount of no more than 6% from salary costs. The total amount of employer contributions paid in accordance with the law towards the funded part of the pension, as well as under long-term life insurance agreements for individuals, voluntary pension provision (including non-state), is taken into account for taxation purposes. Its size should not exceed 12% of salary expenses.

Art. 255 of the Tax Code of the Russian Federation with comments

Several changes have been introduced to the Code. The first of these relate to payment of vacation pay and compensation for the training period. The new edition specifies the amount of these expenses in the form of average earnings. In 2014, they were indicated in general terms as salary expenses. This means that additional accruals up to the average pay cannot be attributed to compensation for rest periods and subsequently taken into account. At the same time, paragraph 8 of Art. 255 of the Tax Code of the Russian Federation remained unchanged. The provision for accounting in the expense item for severance pay, the payment of which is provided for under an employment or collective agreement, has been adjusted. Until the corresponding amendment is made to Art. 255 of the Tax Code of the Russian Federation, there has been quite contradictory judicial practice. The disputes, in particular, concerned the accounting of these costs for tax purposes. Another change concerned remuneration based on annual performance results. In accordance with the amendments, such payments are included in salary expenses under clause 24. Now it is indicated that it is possible to create reserves for payments based on the results of the employee’s annual activities.

Question about “rolling over” payments for the rest period

Let's look at an example. The employee takes vacation from 06/29/2015 to 07/26/2015. According to the Labor Code, payments were made before leaving on vacation on 05/25/2015 in the amount of 25 thousand rubles. If an enterprise submits quarterly reports, then 2 days of employee vacation fall in the second quarter of the year, and 26 in the third. Thus, the latter form a “transient” rest period. According to clause 7, salary expenses include payments in the form of average earnings. This means that the accrued amount of 25 thousand rubles. taken into account when calculating the base as part of costs. As for the period in which they are taken into account, clarifications are given in the letter of the Ministry of Finance dated 03/06/2015. In accordance with the explanations, these expenses are recognized in the time period in which they were generated and paid, that is, in the declaration for the second quarter.

Conditions for accounting for severance pay

Let's look at an example. The LLC terminated the contract with the commercial director and paid him a severance pay of 300 thousand rubles. Is it possible to take this amount into account as part of salary costs for tax purposes and under what conditions? In accordance with changes to the Code, severance pay may be included in such expenses. However, for this it is necessary that severance pay be provided for in the employment contract or local act of the enterprise. The latter, in particular, may be an agreement to terminate the contract. It indicates the amount of the benefit if it was not established in the contract or under the terms of the collective agreement.

Explanation of annual remuneration

For example, an enterprise plans to pay certain amounts based on the performance of employees. What actions need to be taken for this? First of all, it is necessary to establish in the accounting policy a uniform method of reserving for the payment of remuneration, determine the limit and the subsequent percentage of accruals for each month. To do this, you need to draw up an estimate. It determines the amount of the annual reserve based on the ratio of the annual payroll and percentage deductions from it for remuneration. After this, the entire volume should be divided into months. At the same time, insurance payments for the annual remuneration are also taken into account in the monthly amounts. For example, an enterprise plans salary expenses in 2016 in the amount of 7 million rubles. The reservation percentage is 10%, and the amount of insurance premiums is 31%. The estimated limit on the final remuneration will thus be RUB 917,000. (7,000,000 × 1.31 × 10%). At the next stage, the reserve is directly formed in a monthly format. The amount of salary expenses and insurance premiums accrued on it is multiplied by the percentage limit. The obtained values are taken into account in expenses when calculating the mandatory budget deduction from profits under clause 24 of the Tax Code. Next, on December 31, an inventory of the reserve is carried out. It is necessary to compare the generated volume with the amount of remuneration accrued to employees, taking into account insurance. This way, overspending or deficiencies are identified.

Free Meal Explanation

Let’s say that the enterprise does not have a special canteen, but a separate room was equipped with everything necessary. In addition, products are purchased, from which a specially hired employee prepares lunch. Are such expenses included in labor costs? To include these costs, the terms and conditions for the provision of food must first be included in employment contracts. According to Art. 131 of the Labor Code, the employer can issue part of the salary in kind. Free food in this case will be qualified in this way. The salary will be formed from the accrued salary and the cost of free food. The basis for including costs in payroll expenses is clause 1 of Art. 255 NK. In accordance with the provisions, expenses may include amounts received from the employer in accordance with different types of settlements with personnel.

Clothing expenses

Let's assume that an LLC has planned to purchase uniforms for staff and donate them free of charge. How should this be taken into account in salary expenses? According to clause 5 of the article under consideration, the cost of uniforms, which are transferred to the specialists of the enterprise free of charge, may be included in the indicated costs. However, it is worth keeping in mind that the employer will need to pay on top of VAT on the transfer, personal income tax (since this, as in the previous example, acts as a payment in kind), as well as insurance premiums. In addition, in order to include the cost of uniforms in expenses, a number of conditions must be met:

Issuance is economically justified.
Uniforms allow you to determine the identity of the personnel.
The issuance is provided for in a collective or labor agreement or in other local acts of the enterprise.
The costs of purchasing the uniform are documented.

As an alternative, you can use Art. 254 and reclassify clothing from uniform to special clothing. However, in this case it will be necessary to assess working conditions. If it is not possible to transfer clothing from the uniform category to special clothing, it is advisable to transfer it not into the ownership of employees, but for temporary use. This will avoid additional costs in the form of VAT and personal income tax.

Financial assistance for the rest period

The LLC pays financial aid for employee vacations based on incoming applications. Can such costs be taken into account in salary expenses? According to paragraph 23 of Art. 270 of the Tax Code, the company has no grounds for such inclusion. However, the Ministry of Finance provided clarification on this matter. According to the Ministry, these expenses cannot be taken into account only if they do not relate to the fulfillment of labor obligations. The letter explains that financial assistance is interconnected with the implementation of professional activities. However, for accounting the following conditions must be met:

Financial assistance must be specified in a collective or employment agreement.
Payments must be tied to salary.
Material assistance should be related to compliance with labor discipline.

Anniversary expenses

Let's look at another example. One of the employees turns 50 years old. In this regard, management decided to pay him a bonus for the holiday. Can it be taken into account as part of salary expenses? According to Art. 255 of the Tax Code of the Russian Federation, expenses include bonuses associated with the employee’s performance of his duties. The anniversary has nothing to do with the employee’s professional activities. In Art. 252 clearly states that only payments for high production results, achieved targets, and excellent work can be linked to the performance of duties. The anniversary does not fit any of these formulations. This means that the bonus for his case is not included in the salary expenses.

Paying for gym memberships for staff

By compensating the cost in this case, the company can spend expenses under Art. 255 or art. 264. As for accounting for taxable expenses, there is a direct prohibition on this in paragraph 29 of Art. 270. It states that expenses of this kind cannot be included in this category. The same opinion was expressed in letters from the Ministry of Finance.

Remuneration under civil law contracts

Let's consider the situation. Let’s assume that an LLC has signed a contract with a citizen to carry out commissioning activities on production equipment. Is it possible to include the remuneration paid to him as salary expenses under Art. 255? In this case, you should refer to paragraph 21 of this article. It says that the costs can take into account payments to individuals who are not on the staff of the enterprise if they perform work under a contract. At the same time, the conditions established in Art. 252. In particular, these expenses must be supported by documents and be aimed at generating income from the company’s commercial activities. The contract itself must comply with the requirements of the Civil Code. When performing work by an individual, the rental and use of equipment is excluded. If there are costs for this, then they are classified as “Other costs”.

Additional payment up to average earnings

Suppose an enterprise sends its technologist on a business trip. In this case, the employee’s actual earnings are actually less than the average. Can an additional payment be made and then be taken into account in the salary expenses involved in taxation? When sending an employee on a business trip, in accordance with Art. 167 TK, he can count on receiving average earnings. According to paragraph 25 of Art. 255 of the Tax Code, labor costs may take into account other expenses that are provided for by the enterprise in a contract or collective agreement. This means that in order to be included in the costs involved in taxation, they must be recorded in the appropriate documents. In this case, any problems are excluded when making additional payments up to the average earnings during a business trip and their subsequent compensation.

Conclusion

With the introduction of additions and changes to the Tax Code, employers have the opportunity to justify and take into account many payments in favor of employees, as participating in taxation. It is extremely important for business managers to correctly process these accruals. It is necessary to pay special attention to local documents and the content of collective and labor agreements. It should be remembered that even if certain payments can be taken into account as expenses for tax purposes, but information about them is not in the acts, then their inclusion will be unlawful. It is necessary to carefully study the conditions regarding insurance payments. What matters here are the forms and duration of contracts concluded with the insurance company, and the features of the services provided. It is extremely important to reasonably classify certain expenses as expenses for tax purposes, referring to clause 25. It clearly states the requirement for the presence of information in collective or employment agreements. As mentioned above, this fact allows the employer to legally take into account payments. Separately, it is necessary to comply with the requirements for the form of concluded contracts for the performance of certain works by individuals. This condition is one of the key ones when considering the costs expected to be included in taxation. Each paragraph of the article has its own specifics. To avoid problems, you should carefully study and analyze the conditions and circumstances specified in them.

Article 255. Labor costs

checked today
code dated January 28, 2020
entered into force on 01/01/2002

Compare what has changed in the current edition compared to the previous one

There are no new articles that have not entered into force.

Labor costs for the purposes of this chapter include, in particular:

1) amounts accrued at tariff rates, official salaries, piece rates or as a percentage of revenue in accordance with the forms and systems of remuneration accepted by the taxpayer;
2) accruals of an incentive nature, including bonuses for production results, bonuses to tariff rates and salaries for professional excellence, high achievements in work and other similar indicators;
3) accruals of an incentive and (or) compensatory nature related to working hours and working conditions, including bonuses to tariff rates and salaries for night work, multi-shift work, for combining professions, expanding service areas, for working in difficult, harmful, especially harmful working conditions, for overtime work and work on weekends and holidays, performed in accordance with the legislation of the Russian Federation;
4) the cost of utilities, food and products provided to employees free of charge in accordance with the legislation of the Russian Federation, provided to employees of the taxpayer in accordance with the procedure for free housing established by the legislation of the Russian Federation (amount of monetary compensation for failure to provide free housing, utilities and other similar services);
5) expenses for the acquisition (manufacturing) of uniforms and uniforms issued in accordance with the legislation of the Russian Federation to employees free of charge or sold to employees at reduced prices (to the extent of the cost not compensated by employees), which remain for the personal permanent use of employees. In the same manner, expenses for the acquisition or production by an organization of uniforms and shoes, which indicate that employees belong to this organization, are taken into account;
6) the amount of average earnings accrued to employees, retained for the duration of their performance of state and (or) public duties and in other cases provided for by the labor legislation of the Russian Federation;
7) expenses in the form of average earnings retained by employees during the vacation provided for by the legislation of the Russian Federation, actual expenses for travel of employees and persons dependent on these employees to the place of use of vacation on the territory of the Russian Federation and back (including expenses for payment transportation of luggage of employees of organizations located in the regions of the Far North and equivalent areas) in the manner prescribed by current legislation - for organizations financed from the relevant budgets and in the manner provided by the employer - for other organizations, additional payment to minors for shortened working hours, expenses for payment for breaks in work for mothers to feed the child, as well as expenses for payment of time associated with medical examinations;
8) monetary compensation for unused vacation in accordance with the labor legislation of the Russian Federation;
9) accruals to dismissed employees, including in connection with the reorganization or liquidation of the taxpayer, reduction in the number or staff of the taxpayer’s employees. For the purposes of this paragraph, accruals to dismissed employees are recognized, in particular, severance payments made by the employer upon termination of the employment contract, provided for by employment contracts and (or) separate agreements of the parties to the employment contract, including agreements on termination of the employment contract, as well as collective agreements, agreements and local regulations containing labor law standards;
10) one-time payments for length of service (bonuses for length of service in the specialty) in accordance with the legislation of the Russian Federation;
11) bonuses due to regional regulation of wages, including accruals based on regional coefficients and coefficients for work in difficult natural and climatic conditions;
12) allowances for continuous work experience in the Far North and equivalent areas, in the European North and other areas with difficult natural and climatic conditions;
12.1) the cost of travel at actual expenses and the cost of luggage at the rate of no more than 5 tons per family at actual expenses, but not higher than the tariffs provided for transportation by rail to an employee of an organization located in the regions of the Far North and equivalent areas (in the absence of railway, the specified expenses are accepted in the amount of the minimum cost of travel by air), and members of his family in the event of moving to a new place of residence in another area in connection with the termination of an employment contract with an employee for any reason, including in the event of his death, for with the exception of dismissal for guilty actions;
13) expenses in the form of average earnings, maintained in accordance with the legislation of the Russian Federation during study leaves granted to the taxpayer’s employees, as well as expenses for travel to the place of study and back;
14) expenses for wages during forced absence or while performing lower-paid work in cases provided for by the legislation of the Russian Federation;
15) became invalid on January 1, 2010. - Federal Law of July 24, 2009 N 213-FZ;
16) the amount of payments (contributions) of employers under compulsory insurance contracts, the amount of contributions of employers paid in accordance with the Federal Law "On additional insurance contributions for funded pensions and state support for the formation of pension savings", as well as the amount of payments (contributions) of employers under voluntary contracts insurance (non-state pension agreements) concluded in favor of employees with insurance organizations (non-state pension funds) that have licenses issued in accordance with the legislation of the Russian Federation to conduct relevant types of activities in the Russian Federation.

In cases of voluntary insurance (non-state pension provision), the indicated amounts relate to labor costs under contracts:

life insurance, if such contracts are concluded for a period of at least five years with Russian insurance organizations that have licenses to conduct the relevant type of activity, and during these five years do not provide for insurance payments, including in the form of annuities and (or) annuities, for with the exception of insurance payments in cases of death and (or) injury to the health of the insured person;
non-state pension provision, subject to the application of a pension scheme that provides for the accounting of pension contributions on the personal accounts of participants in non-state pension funds, and (or) voluntary pension insurance when the participant and (or) insured person has pension grounds provided for by the legislation of the Russian Federation, giving the right to establish pensions under state pension provision and (or) insurance pension, and during the period of validity of the pension grounds. At the same time, non-state pension agreements must provide for the payment of pensions until the funds in the participant’s personal account are exhausted, but for at least five years, or for life, and voluntary pension insurance agreements must provide for the payment of pensions for life;
voluntary personal insurance of employees, concluded for a period of at least one year, providing for payment by insurers of medical expenses of insured employees;
voluntary personal insurance, providing payments exclusively in cases of death and (or) harm to the health of the insured person.

18) amounts accrued for work performed to individuals hired to work for the taxpayer under special contracts for the provision of labor with state organizations;

20) expenses for remuneration of donor employees for the days of examination, blood donation and rest provided after each day of blood donation;

23) additional payments to disabled people provided for by the legislation of the Russian Federation;

services for transporting tourists across the territory of the Russian Federation by air, water, road and (or) rail to their destination and back, or along another route agreed upon in the contract for the sale of a tourist product;
tourist accommodation services in a hotel(s) or other accommodation facility(s), sanatorium-resort treatment and recreation facility located on the territory of the Russian Federation, including tourist food services, if food services are provided in conjunction with hotel accommodation services or another accommodation facility, sanatorium-resort treatment and recreation facility;
health resort services;
excursion services.

25) other types of expenses incurred in favor of the employee, provided for by the employment contract and (or) collective agreement.

Other articles in this section

Article 284.4. Features of the application of the tax rate to the tax base determined by taxpayers who have received the status of a resident of the territory of rapid socio-economic development in accordance with the Federal Law "On Territories of Rapid Social and Economic Development in the Russian Federation" or the status of a resident of the free port of Vladivostok in accordance with the Federal Law "On free port of Vladivostok"

According to paragraph 7 of Art. 255 of the Tax Code of the Russian Federation, for the purpose of calculating income tax, expenses for wages retained by employees during the period of vacation provided for by the legislation of the Russian Federation are taken into account. In addition, clause 8 of this article provides for the inclusion in expenses for tax purposes of monetary compensation for unused vacation in accordance with the labor legislation of the Russian Federation.

In practice, a lot of questions arise in connection with the application of these norms. You will find answers to some of them in this article.

Additional leave provided for by law

In what cases are expenses for additional vacations taken into account for income tax purposes?

Based Art. 114 Labor Code of the Russian Federation employees are granted annual leave while maintaining their place of work (position) and average earnings. The duration of the annual basic paid leave is 28 calendar days ( Art. 115 Labor Code of the Russian Federation), and for workers under 18 years of age - 31 calendar days (extended main leave) ( Art. 267 Labor Code of the Russian Federation). In addition, the Labor Code of the Russian Federation provides for the provision of additional paid leave to certain categories of workers ( Art. 116 Labor Code of the Russian Federation).

In accordance with clause 7 art. 255 Tax Code of the Russian Federation the amounts of average earnings retained by employees during the vacation provided for by the legislation of the Russian Federation are classified as labor costs for the purposes of calculating income tax. Expenses for paying additional vacations provided under a collective agreement (in excess of those provided for by current legislation) to employees, including women raising children, are not taken into account when determining the tax base ( clause 24 art. 270 Tax Code of the Russian Federation).

employed in jobs with harmful and (or) dangerous working conditions;
having a special nature of work;
having irregular working hours;
working in the Far North and equivalent areas;
in other cases provided for by the Labor Code of the Russian Federation and other federal laws.

The costs of paying additional vacations provided to the above categories of employees can be taken into account as expenses for corporate income tax purposes (see. Letter of the Ministry of Finance of Russia dated January 22, 2008 No. 03-03-06/1-25 ).

For example, according to Art. 14 Law of the Russian Federation No. 4520-1 In addition to the additional leaves established by law and provided on a general basis, persons working in the northern regions of Russia are provided with annual additional leave of duration as compensation:

24 calendar days - in the Far North;
16 calendar days - in equivalent areas;
8 calendar days - in other regions of the North, where the regional coefficient and percentage increase in wages are established.

Now as for special nature of work . The fact is that this concept is not disclosed in the Labor Code of the Russian Federation, only in Part 2 Art. 118 it is said: the list of categories of employees entitled to additional leave for the special nature of the work is approved by the Government of the Russian Federation. Today, additional paid leave for the special nature of work includes, in particular, additional leave provided to:

general practitioners (family doctors) and nurses of family practice doctors (family doctors) for continuous work in these positions for more than three years ( clause 1,2 Decree of the Government of the Russian Federation of December 30, 1998 No. 1588 ) - lasting three days;
employees sent to the Chechen Republic ( clause 5 of the Decree of the Government of the Russian Federation of December 31, 1994 No. 1440 ), - lasting two calendar days for each full month of work;
workers in the coal, shale, mining and mine construction industries ( Clause 1 of the Resolution of the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions dated July 2, 1990 No. 647 ) - no more than four calendar days. When using this document, please note that By Decree of the Government of the Russian Federation of November 20, 2008 No. 870 employees engaged in heavy work, work with harmful and (or) dangerous and other special working conditions, based on the results of workplace certification, are granted an additional annual paid leave of at least seven calendar days.

Please note that the provision of additional leave does not depend on whether the workplace is the main one or the employee works part-time . As the Ministry of Finance indicated in Letter dated May 16, 2011 No. 03-03-06/1/294 , if the duration of additional leave does not exceed that established by law, the costs of paying for such additional leaves to employees working part-time can be included in the income tax base. Let us explain what the Ministry of Finance meant.

Example 1.

The director works part-time in the organization. It approved a collective agreement and a local normative act “Regulations on payment of vacations”, which established that persons working part-time are provided with annual paid leave in the amount of 28 cal. days in accordance with the Labor Code of the Russian Federation and additional paid leave in the amount of 8 cal. days in accordance with the Law of the Russian Federation No. 4520-1 (“northern” vacation).

Based on these local regulations, the employment contract with the part-time director provides for additional leave: 8 cal. days (“northern”) + 6 cal. days for the complexity, tension and special working conditions.

The average salary of a director for 12 cal. months amounted to 58,800 rubles. The number of vacation days is 42 (28 + 8 + 6).

We will calculate the amount of payment for the time spent on vacation.

The average daily salary of a part-time director was 2,000 rubles. (RUB 58,800 / 29.4 days).

The amount of vacation pay is 84,000 rubles. (RUB 2,000 x 42 days).

An entry will be made in accounting Debit 26 Credit 70 in the amount of 84,000 rubles.

In tax accounting, for the purposes of calculating income tax, expenses will include the amount accrued for vacation days provided for by law, that is, for 36 days. It will be 72,000 rubles. (RUB 2,000 x 36 days).

Note that in example 1, additional leave for the director in the amount of 6 calendar days was prescribed by local regulations as provided “for complexity, tension and special working conditions,” that is, such leave is not provided for by law. Therefore, in order to avoid disputes with the tax authorities, we do not recommend taking into account the costs of paying for this type of “additional” leave for the purposes of calculating income tax. What can be advised to a taxpayer in such a situation? “Add” days, for example, for irregular working hours, of course, formalizing this accordingly.

So, another condition for granting additional leave in accordance with the law is the availability irregular working hours .

By virtue of Art. 100 Labor Code of the Russian Federation Irregular working hours for certain categories of employees are established by internal labor regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms, collective agreements, agreements, and for employees whose working hours differ from the general rules established by a given employer , - an employment contract.

For your information:

According to Art. 101 Labor Code of the Russian Federation irregular working hours - a special mode of work, according to which individual employees may, by order of the employer, if necessary, be occasionally involved in the performance of their labor functions outside the working hours established for them. The list of positions of employees with irregular working hours is determined by a collective agreement, agreements or local regulations adopted taking into account the opinion of the representative body of employees.

Expenses for profit tax purposes are recognized as expenses of the taxpayer, provided that they are documented and economically justified ( Art. 252 Tax Code of the Russian Federation). In this regard, and based on the norms of the Labor Code of the Russian Federation, the establishment of a work schedule in the form of an irregular working day must be formalized, in addition to a collective (labor) agreement, by a local regulatory act (order or directive of the head of the organization).

Employers, taking into account their production and financial capabilities, can independently establish additional leaves for employees, unless otherwise provided by the Labor Code of the Russian Federation and other federal laws. The procedure and conditions for granting these leaves are determined by collective agreements or local regulations.

According to Art. 119 Labor Code of the Russian Federation employees with irregular working hours are granted additional annual paid leave, the duration of which is determined by a collective agreement or internal labor regulations and which cannot be less than three calendar days.

In cases where, when concluding an employment contract with an employee, the production necessity of working on irregular working hours is stipulated and all cases of work in excess of the normal working hours are formalized by local regulations, the organization’s costs associated with paying additional leaves for employees with irregular working hours are taken into account in for profit taxation purposes as part of labor costs in accordance with Art. 255 Tax Code of the Russian Federation.

This opinion was expressed by the Ministry of Finance in letters dated 02/06/2007 No. 03-03-06/2/17 , dated January 29, 2007 No. 03-03-06/4/6 . The arbitrators agree with him - see, for example, Resolution of the Federal Antimonopoly Service of Ukraine dated September 15, 2009 No.Ф09-6814/09-С2.

Vacation starts in one month, ends in another

The organization accrues vacation pay to its employees. Quite often, vacation starts in one month and ends in another. If these months belong to different reporting (tax) periods, then how in this case should we take into account “vacation” expenses for the purposes of calculating income tax - at a time in the month of accrual or in proportion to the vacation days falling on each reporting (tax) period?

According to the general rule prescribed in clause 1 art. 272 Tax Code of the Russian Federation, under the accrual method, expenses accepted for profit tax purposes are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of payment.

In accordance with clause 4 art. 272 Tax Code of the Russian Federation Taxpayers who use the accrual method for profit tax purposes, labor costs are recognized as an expense on a monthly basis based on the amount accrued according to Art. 255 Tax Code of the Russian Federation labor costs.

Based on these norms, the Ministry of Finance came to the conclusion that when determining the tax base for corporate income tax, the amount of accrued vacation pay for annual paid leave is included in expenses in proportion to the days of vacation falling on each reporting period ( letters dated June 14, 2011 No. 07-02-06/107 ,dated 12/23/2010 No. 03-03-06/1/804 , dated 06/01/2010 No. 03-03-06/1/362 ).

But arbitrators, as a rule, do not agree with this approach, believing that vacation pay for rolling vacations can be taken into account at a time in the month of their accrual. For example, FAS ZSO in Resolution dated December 26, 2011 No.A27-6004/2011 I considered the following situation. In November and December 2009, the organization provided its employees with basic and additional vacations, the period of which fell on December 2009 and January (February) 2010. The amount of vacation pay accrued and paid for all vacation days (including vacation days falling in 2010) is included in labor costs and taken into account when calculating taxable profit for 2009.

Tax Inspectorate, based on the provisions clause 7 art. 255, clause 4 art. 272 Tax Code of the Russian Federation, came to the conclusion that the legislator allows the amounts of accrued labor costs (vacation pay) to be attributed to expenses on a monthly basis, but in the tax period to which they actually relate, and not in which they are accrued and paid.

However, the judges did not agree with this conclusion, pointing out the following. Taking into account the provisions Art. 136 Labor Code of the Russian Federation, according to which payment for vacation is made no later than three days before its start, the arbitrators consider it legitimate for the taxpayer to accrue vacation pay for the period falling on December 2009 and January (February) 2010 in December 2009 and include these costs in expenses for tax purposes for 2009.

In other words, vacation costs accrued in December for a different tax period must be recognized as expenses of the previous tax period in full without dividing into parts.

It is quite obvious that the approach of the arbitrators is much more beneficial to the taxpayer than that of the Ministry of Finance. It allows, firstly, not to carry out additional calculations, and secondly, to take into account part of the expenses in an earlier reporting (tax) period. If an organization does not want to take advantage of the official clarifications of the Ministry of Finance, most likely it will not be able to avoid a dispute with the tax inspectorate and legal proceedings. But, as practice shows, the chances of defending your case are quite high.

The employee has not been on vacation for more than two years

Some employees of our company have not been granted vacation for several years.

Will expenses in the form of:

compensation for unused vacations;
payment of vacation pay if an employee wants to “take off” vacations for previous years during 2012?

Let's start with the fact that, in accordance with Art. 124 Labor Code of the Russian Federation Failure to provide annual paid leave for two consecutive years is prohibited.

If a taxpayer wants to pay an employee compensation for unused vacation, he should remember that, according to clause 8 art. 255 Tax Code of the Russian Federation to labor costs for the purpose of Ch. 25 Tax Code of the Russian Federation include monetary compensation for unused vacation in accordance with the labor legislation of the Russian Federation.

What does the Labor Code say about this?

As follows from Art. 126 Labor Code of the Russian Federation, monetary compensation can replace (at the employee’s written request) part of the annual paid leave, exceeding 28 calendar days . At the same time, in Part 2 Art. 126 Labor Code of the Russian Federation it is clarified that when summing up annual paid leave or transferring annual paid leave to the next working year, monetary compensation can be replaced by a part of each annual paid leave exceeding 28 calendar days, or any number of days from the specified part.

Example 2.

For 2011, the employee was entitled to basic paid leave of 28 cal. days Due to the fact that the vacation was not used, it was postponed to 2012.

In 2012, the duration of the main paid leave is 56 calendar days - one part for 2011 (28 days) + the second part for 2012 (28 days). No part of the leave can be replaced by monetary compensation.

Another case when monetary compensation can be paid for all unused vacations is provided Art. 127 Labor Code of the Russian Federation. This is the dismissal of an employee. Thus, if we are talking about the payment of compensation for unused vacation upon dismissal of an employee, all amounts of compensation paid (including for previous years) are subject to acceptance for income tax purposes.

Taking into account the norms of labor legislation, an organization, when determining the tax base for income tax, takes into account as part of labor costs the monetary compensation to the employee for unused vacation in excess of 28 calendar days, including for unused additional vacation (see. Letter of the Ministry of Finance of Russia dated December 15, 2010 No. 03-03-06/2/212 ). In other words, if the employee does not quit and the organization compensates him for “non-vacation” vacation (part of the vacation) within 28 calendar days of the main vacation, then such compensation should not be included in expenses for the purpose of calculating income tax.

If an organization wants to argue with the tax authorities, then most likely it will have to defend its case in court. There is little arbitration practice on this issue.

There is an example where judges sided with the taxpayer when the tax inspectorate assessed additional income tax, considering it unreasonable to include employee compensation for unused vacations in expenses - see. Resolution of the Federal Antimonopoly Service of Ukraine dated 03.08.2006 No.Ф09-6575/06-С2. The judges indicated that failure to comply with the rules provided for Art. 126 Labor Code of the Russian Federation, is a violation of labor legislation and does not affect the taxation procedure of the enterprise, since compensation for unused vacation is in any case subject to payment to employees, and due to clause 8 art. 255 Tax Code of the Russian Federation they are, of course, labor costs.

However, this is rather an exception to the rule, because in clause 8 art. 255 Tax Code of the Russian Federation it is clearly stated that labor costs for the purpose of Ch. 25 Tax Code of the Russian Federation includes monetary compensation for unused vacation in accordance with the labor legislation of the Russian Federation .

Here is another example from arbitration practice - Resolution of the Federal Antimonopoly Service of the Eastern Military District dated August 17, 2009 No.A17-6728/2008, where the judges indicated that compensation paid to a company employee for unused annual paid leave, the duration of which does not exceed 28 calendar days, is not included in the taxpayer’s labor costs when calculating income tax.

Now let’s consider the possibility of including “vacation” costs in expenses taken into account for the purposes of calculating income tax in cases where an employee takes several years off vacation in one tax period.

Article 124 of the Labor Code of the Russian Federation provision is made for the extension of annual paid leave or its transfer to another period determined by the employer taking into account the wishes of the employee. This is possible in cases of temporary disability of the employee, the performance of state duties during the annual paid leave, and in other cases provided for by labor legislation and local regulations.

In exceptional cases, when the provision of leave in the current working year may adversely affect the normal course of work of an organization or individual entrepreneur, with the consent of the employee, it is allowed to transfer the leave to the next working year. In this case, the leave must be used no later than 12 months after the end of the working year for which it is granted. Failure to provide annual paid leave for two consecutive years is prohibited.

Thus, for the purposes of calculating income tax, the costs of wages retained by employees during vacation when it is transferred from the previous year are taken into account in cases provided for by the legislation of the Russian Federation.

At the same time, according to the Ministry of Finance ( Letter dated May 13, 2010 No. 03-03-06/4/55 ), if the employee was not granted leave in a timely manner, the organization remains obligated to provide the employee with all unused paid leave. Annual leave for previous working periods can be provided either as part of the leave schedule for the next calendar year, or by agreement between the employee and the employer. During a calendar year, an employee can use several vacations for different working years.

Since the employing organization has an obligation to provide the employee with leave for previous years, due to clause 7 art. 255 Tax Code of the Russian Federation It has the right to include the costs of remuneration paid to employees during such leave as expenses when calculating income tax.

Pay for family leave

The organization's internal regulations provide for payment of leave granted for family reasons. Does she have the right to take into account the costs of paying for these vacations for the purposes of calculating income tax in accordance with Art. 255 of the Tax Code of the Russian Federation?

By virtue of Art. 128 Labor Code of the Russian Federation for family reasons and other valid reasons, an employee, upon his written application, may be provided leave without pay , the duration of which is determined by agreement between the employee and the employer. The employer is obliged, based on a written application from the employee, to provide him with leave without pay, including in cases of the birth of a child, registration of marriage, death of close relatives, for a period of up to five calendar days.

Based clause 7 art. 255 Tax Code of the Russian Federation For profit tax purposes, expenses for wages retained by employees during the period of vacation provided for by the legislation of the Russian Federation are taken into account. At the same time, in accordance with clause 24 art. 270 Tax Code of the Russian Federation Expenses that do not reduce the tax base for income tax include payment of additional vacations provided under the collective agreement (in excess of those provided for by current legislation) to employees, including women raising children.

Taking into account the above, the Ministry of Finance believes ( Letter dated January 10, 2012 No. 03-03-06/1/1 ), that in the case of providing employees with additional paid leaves provided for by employment contracts and (or) collective agreement, in accordance with the provisions Art. 128 Labor Code of the Russian Federation expenses for their payment do not reduce the tax base for corporate income tax based on clause 24 art. 270 Tax Code of the Russian Federation.

Expenses for study leave

Some employees of our organization combine work with training. What expenses associated with paying for educational leave can be taken to reduce the taxable base for income tax?

Is it possible to take into account for the purposes of calculating income tax the cost of travel from the location of the educational institution if the end date of the educational leave and the date on the travel document (ticket) do not coincide due to the addition of annual paid leave to the educational leave?

By virtue of clause 13 art. 255 Tax Code of the Russian Federation Expenses taken into account for the purposes of calculating income tax include the cost of wages, which are retained in accordance with the legislation of the Russian Federation during study leaves granted to employees, as well as the cost of travel to and from the place of study.

Guarantees and compensations for employees combining work with training, according to Art. 177 Labor Code of the Russian Federation are provided when receiving education at the appropriate level for the first time. Also, the specified guarantees and compensations can be provided to employees who already have a professional education of the appropriate level and are sent for training by the employer on the basis of an employment contract or training agreement concluded between the employee and the employer in writing.

Persons who successfully study in higher educational institutions, regardless of their organizational and legal forms, in correspondence and part-time (evening) forms, in accordance with Art. 17 Federal Law No.125-FZ additional leaves are provided at their place of work.

Note:

Higher educational institutions where employees of the organization study must have state accreditation.

Additional annual leave is provided:

for passing tests and exams in the first and second years - 40 calendar days, in subsequent courses - 50 calendar days;
for preparing and defending a diploma project (work) with passing state exams - four months;
for passing state exams - a month.

According to Art. 173 Labor Code of the Russian Federation For employees studying by correspondence at institutions of higher professional education, once a school year the employer pays for travel to the location of the relevant educational institution and back. (In this case, universities must have state accreditation.)

By virtue of Art. 177 Labor Code of the Russian Federation to additional (study) leaves provided for Art. 173 - 176 Labor Code of the Russian Federation, by agreement of the employer and employee, annual paid vacations may be added. The latter can be provided both before the start of study leave and after it.

If the end date of study leave and the date on the travel document (ticket) do not coincide due to the addition of annual paid leave to study leave, then, according to the Ministry of Finance ( Letter dated 02/06/2006 No. 03-03-04/4/24 ), expenses associated with paying the cost of travel for a “correspondence student” from the location of the educational institution can be accepted for profit tax purposes.

_______________________

Law of the Russian Federation of February 19, 1993 No. 4520-1 “On state guarantees and compensation for persons working and living in the Far North and equivalent areas.”