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  • Счетоводни записи по отношение на провизия за пенсиониране на служители при плащане на 6 заплати при пенсиониране

    проф. д-р Стоян Дурин Отговор, предоставен от
    проф. д-р Стоян Дурин
    Въпрос:
    ➤ Преди години е направена провизия за пенсиониране на служители, отчетена е като разход и е направено преобразуване в увеличение на финансовия резултат в размер на 30000 лв. Сумата стои в разчетна сметка. Сега ще се изплащат по 6 брутни заплати по чл. 222 в размер на 45000 лв. Какви счетоводни записи трябва да се направят при осчетоводяване на рекапитулацията за заплати в месеца, в който ще бъдат изплатени тези 45000 лв.?

    Отговор:
    Начисляваната провизия за пенсиониране на персонала де факто е временна разлика. С определената сума на тази провизия през годината на начисляването ѝ Вие сте съставили счетоводната статия:
     
    Д с/ка 604 Разходи за осигуровки                                   30 000
       К с/ка 495 Други провизии                                                 30 000
       Ан. с/ка „Провизия при пенсиониране“
     
    С тази сума е увеличавана счетоводната печалба при данъчното ѝ преобразуване. Данъчният ефект върху тази сума се „превръща“ във временна разлика като приемаме, че използваната данъчна ставка е 10%. Била е съставена счетоводната статия:
    Д с/ка 280 Активи по отсрочени данъци                         3 000
    Ан. с/ка „От заделени суми за пенсиониране“
       К с/ка 640 Разходи и приходи по данъци                           3 000
     
    Сега при действителното начисляване на сумите за пенсиониране на служителите с възможности за изплащането им се съставя счетоводната статия:
    Д с/ка 495 Други провизии                                                   30 000
    Ан. с/ка „Провизия при пенсиониране“
       К с/ка 420 Персонал                                                                   30 000
     
    С данъчния ефект върху начислените суми за пенсиониране на служители следва да се намали и счетоводната печалба при данъчното ѝ преобразуване. Това означава, че се увеличават приходите. И се съставя счетоводната статия:
    Д с/ка 640 Разходи и приходи по данъци                            3 000
       К с/ка 280 Активи по отсрочени данъци                              3 000
       Ан. с/ка „От заделени суми за пенсиониране“
     
    Разликите между 30000 и 45000 лева /15000 лева/ ще се третират като текущи задължения към персонала. Ще се съставя счетоводната статия:
    Д с/ка 604 Разходи за осигуровки                                             15 000
       К с/ка 420 Персонал                                                                       15 000

    БЕЗПЛАТНО приложение portalschetovodstvo.bg

    Счетоводство и данъци: 17 експертни становища

    Бъдете в крак с всички решения, предложени от специалистите.
    Абонирайте се сега в бюлетина на PortalSchetovodstvo.bg и получете специалния PDF "Счетоводство и данъци: 17 експертни становища"!

    Да, искам информация за продуктите на РС Издателство и Бизнес консултации. Приемам личните ми данни да бъдат обработвани съгласно Регламент ЕС 2016/679

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    Април
    Януари
    Февруари
    Март
    Април
    Май
    Юни
    Юли
    Август
    Септември
    Октомври
    Ноември
    Декември
    2025
    1950
    1951
    1952
    1953
    1954
    1955
    1956
    1957
    1958
    1959
    1960
    1961
    1962
    1963
    1964
    1965
    1966
    1967
    1968
    1969
    1970
    1971
    1972
    1973
    1974
    1975
    1976
    1977
    1978
    1979
    1980
    1981
    1982
    1983
    1984
    1985
    1986
    1987
    1988
    1989
    1990
    1991
    1992
    1993
    1994
    1995
    1996
    1997
    1998
    1999
    2000
    2001
    2002
    2003
    2004
    2005
    2006
    2007
    2008
    2009
    2010
    2011
    2012
    2013
    2014
    2015
    2016
    2017
    2018
    2019
    2020
    2021
    2022
    2023
    2024
    2025
    2026
    2027
    2028
    2029
    2030
    2031
    2032
    2033
    2034
    2035
    2036
    2037
    2038
    2039
    2040
    2041
    2042
    2043
    2044
    2045
    2046
    2047
    2048
    2049
    2050
    НдПнВтСрЧтПтСб
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    24
    25
    26
    27
    28
    29
    30
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