The newly revised and implemented Accounting Standards for Business Enterprises No.9-Employees' Compensation has made specific provisions on paid leave. This paper discusses the specific accounting treatment methods and the influence of income tax through examples, which lays the foundation for the implementation of the new standards and provides reference for the study of the new standards.

Keywords: employee compensation; Paid absence; accounting treatment

On October 27th, 2065438+200465438+/KLOC-0, the Ministry of Finance issued the Notice on Amending the Accounting Standards for Business Enterprises No.9-Employees' Compensation (Caishui [2014] No.8), in order to further standardize the relevant accounting treatment provisions on employees' compensation in China's accounting standards for business enterprises and maintain China's accounting standards for business enterprises and international financial reporting standards. The newly revised Accounting Standards for Enterprises No.9-Employee Compensation came into effect from July 438, 2006 to July 2004. The Accounting Standards for Enterprises No.9-Employee Compensation in the Notice of the Ministry of Finance on Printing and Distributing 38 Specific Standards (Cai Shui [2006] No.3) issued by the Ministry of Finance on February 15, 2006 shall be abolished at the same time. Compared with 20 149 and 200609 Accounting Standard No.9-Employee Compensation, it has added many new contents. Among them, "paid vacation" is one of the contents of the new enrichment and integration. According to "Labor Law" and "Regulations on Paid Annual Leave for Employees", Chinese employees can enjoy the rights of annual leave, sick leave, short-term disability, marriage leave, maternity leave, bereavement leave and family leave. Enterprises should compensate employees for their absence during the statutory absence period. According to whether paid rights can be carried forward to the next period, paid leave can be divided into short-term paid leave and long-term paid leave. The paid vacation studied in this paper is mainly short-term paid vacation, which refers to the arrangement that employees are absent but still paid by enterprises, including annual leave, sick leave, short-term disability, marriage leave, maternity leave, funeral leave, family leave and so on.

I. Accounting for Cumulative Paid Absence

Cumulative paid absence means that paid absence rights can be carried forward to the next paid absence, and paid absence rights not used up in this period can be used in future periods. The new No.9 stipulates that an enterprise shall confirm the employee's salary related to accumulated paid absences when providing services, and measure it according to the estimated payment amount of accumulated unpaid rights and interests. According to the principle of accrual basis, cumulative paid leave should be confirmed on a monthly basis, "management expenses" and other subjects should be debited, and "salary payable to employees-paid leave-cumulative paid leave" should be credited.

Company M has 65,438+0,000 employees, and this enterprise implements the system of accumulated paid absences. The system stipulates that each employee can enjoy paid annual leave of 5 working days each year, and the unused annual leave can only be carried forward to a calendar year. Rights that have not been used for more than 1 year are invalid, and employees are not entitled to cash payment when they leave the enterprise. When employees take annual leave, they should first use the rights they can enjoy in the current year and then deduct them from the paid annual leave carried over from the previous year. Based on the principle of first-in first-out after employees take sick leave, it is deducted from the paid annual leave that employees can enjoy in the current year, and then deducted from the paid annual leave carried forward from the previous year. When the employee leaves the company, the company will not pay the employee the right to unpaid annual leave in cash. An employee takes 65,438+02 days off in 2065,438+03, and the other 3 days can be accumulated to 2065,438+04. Assuming that the average wage of each employee in this enterprise is 400 yuan every working day, Company M will take care of the employees who have not taken vacations in 2065,438+03,12,365,438+0. Analysis: The manager enjoys 65,438+02 paid holidays in 2065,438+03. The employee didn't take three days off this month, so the enterprise has the obligation to pay and should confirm a debt. However, the tax law is based on the principle of actual payment, and unpaid paid holidays are not recognized, that is, the book value of wages payable for employees whose cumulative paid absences are confirmed is 300 yuan, and the tax basis is zero, resulting in deductible temporary differences, which should be recognized. The accounting entries are as follows: debit: management fee1200; Loan: Payable employee salary-paid leave-accumulated paid leave1200; Debit: 300 deferred income tax assets (1200× 25%); Credit: income tax expense 300; If 20 14 12.38。 Due to the provisions of the paid vacation system of the company, the rights that have not been exercised can only be carried forward to 1 year, and the rights that have not been exercised for more than 1 year will become invalid, that is, employee A only has 1 day of vacation, which can be accumulated to 20 15. 20 14 12 3 1, m company should make corresponding accounting treatment: debit: employees' salary payable-paid absence-accumulated paid absence of 800 loans: management fee of 800 and resale, resulting in temporary differences: debit: income tax expense of 200 loans: deferred income tax assets of 200. As can be seen from the above examples, the accumulated income tax. If employees can get cash payment when they leave the enterprise, the enterprise shall confirm all the compensation amounts that must be paid to employees when exercising their rights cumulatively.

Second, calculate non-cumulative paid absences.

Non-cumulative paid leave refers to paid leave whose rights cannot be carried forward to the next period, that is, the rights in the current period are cancelled before they are fully exercised, and employees are not entitled to cash payment for unused rights when they leave the enterprise. According to China's "Labor Law", the state implements a paid vacation system. During legal holidays, wedding and funeral leave and participation in social activities according to law, the employer shall pay wages according to law. Therefore, the wages of employees in Chinese enterprises during marriage leave, maternity leave, funeral leave, family leave and sick leave usually belong to non-cumulative paid absence. Because the services provided by employees cannot increase the amount of benefits they can enjoy, enterprises should confirm liabilities and related asset costs or current profits and losses when employees are away. Therefore, at the end of the accounting period, there is no need to take non-cumulative paid absences that enterprises do not enjoy as liabilities. However, if employees give up the right to non-cumulative paid leave, the enterprise will not do accounting treatment and will not have any monetary compensation. If there is a certain amount of monetary compensation, a liability shall be recognized during the current compensation period and included in the current cost.

References:

[1] Accounting Qualification Evaluation Center of the Ministry of Finance. Primary accounting practice [M]. Beijing China Financial and Economic Publishing House.

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