Finance Ministry

Friday, 6. May 2011

We calculate the reserve ratio (EWC): 6,800.00: 86,400.00 = .0787. Coefficient adjustment reserve leave to the amount of contributions to social insurance funds (Ksots) will be: – for staff with disabilities: 1 + (4 + 1.4 + 1.6 + 1.06 *): 100 = 1.0806 * rate conditional. – For other employees: 1 + (33.2 + 1.4 + 1.6 + 1.06): 100 = 1.3726. The provision of holidays is calculated as follows: – for workers with disabilities: 1000 uah. x 0.0787 x 1.0806 = 85.04 usd. – by other workers: (7300 uah. – 1000 uah.) x 0.0787 x 1.3726 = 680.55 usd. Total reserves leave per month will be: 85.04 usd.

+ 680.55 usd. = 765.59 usd. In accounting, the creation of a reserve leave are credited to sub-471 in correspondence with the debit accounts of cost accounting – 23, 91, 92, 93, 94 depending on the location of employees enterprise. This fact points and the Finance Ministry in a letter dated 24/05/2007, the 31-34000-10-10-10654. We draw attention to the fact that the tax accounting operations to create a reserve leave will not affect. Use of reserve reserve vacation leave as software used to recover only those costs for which it was created (paragraph 17 P (s) A 11). That is due to a reserve accrued: – pay an annual (basic and additional) leave, as well as additional leave to employees with children; – compensation for unused vacation; – contributions to social insurance funds on the amounts of the above vacation and compensation.

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