Skip to main content

CCS

IFRS for SMEs Module 28: Accounting for Employee Benefits

Share the Post:

IFRS for SMEs Module 28 explains how businesses should account for the costs and obligations arising from benefits provided to employees.

When a company provides something to an employee in exchange for work performed, the Module explains when that cost should be recognised and how it should be recorded in the financial statements.

In simple terms, it answers the following questions:

What have employees earned, when have they earned it, and how should the business account for it?

What Are Employee Benefits?

Employee benefits include more than salaries and wages. They include all forms of consideration provided in exchange for services rendered by employees.

Short-Term Employee Benefits

These are generally settled within twelve months and include:

  • Wages and salaries;

  • Bonuses; and

  • Paid annual leave or other paid leave.

Post-Employment Benefits

These are benefits paid after employees leave the workforce, such as:

  • Pensions; and

  • Retirement benefits.

Other Long-Term Employee Benefits

These are benefits payable later than twelve months after the period in which employees provide the related service. Examples include:

  • Long-service leave; and

  • Deferred bonuses.

Termination Benefits

These are benefits provided when:

  • An employee’s employment is terminated; or

  • An employee accepts an offer of benefits in exchange for leaving the business.

If an employee earns a benefit by providing services, it is an employee benefit that must be accounted for.

The Core Principle

The core principle is to recognise the cost when employees earn the benefit, rather than when the benefit is paid.

If employees work during the current year to earn a benefit:

  • The related expense belongs to the current year; and

  • The company should recognise a liability if the benefit has not yet been paid.

How Complex Is the Accounting?

The accounting treatment depends on the type of benefit.

Short-Term Benefits

Short-term benefits are generally straightforward. The company recognises the amount owed to employees, and discounting is usually not required.

Pension and Other Long-Term Benefits

These benefits are more complex because the company may need to:

  • Estimate future payments;

  • Consider the time value of money; and

  • Deduct any related pension plan assets.

To make the requirements more practical for SMEs, the standard allows simplified measurement methods compared with full IFRS.

What Is New in the Third Edition?

The updated Module 28:

  • Clarifies the measurement of pension obligations;

  • Aligns the timing of termination benefit recognition with the requirements for restructuring; and

  • Updates the disclosure requirements.

The revised requirements apply from 1 January 2027, with early adoption permitted.

Practical Guidance for Accountants

Accountants should:

  • Identify all employee benefits, not only payroll costs;

  • Classify benefits correctly as short-term, post-employment, other long-term or termination benefits;

  • Recognise costs when employees earn the benefits, not when cash is paid;

  • Clearly document the assumptions used for pension plans;

  • Apply available simplifications consistently; and

  • Prepare disclosures that help users understand employee-related costs and obligations.

If employees have earned a benefit, the business already has an obligation—even if payment will be made later.

IFRS for SMEs 第 28 模块：员工福利的会计处理

IFRS for SMEs 第 28 模块说明企业应如何在账目中反映因员工提供服务而产生的员工福利成本及相关义务。

只要企业因为员工提供服务而向员工提供报酬或其他福利，该模块就会说明企业应在何时确认相关成本，以及应如何在财务报表中进行会计处理。

简单来说，它回答以下问题：

员工赚取了什么福利？他们在什么时候赚取？企业应如何进行会计处理？

什么是员工福利？

员工福利不只是工资和薪金，而是包括企业因员工提供服务而给予的所有形式的报酬或福利。

短期员工福利

这类福利通常在十二个月内结算，包括：

  • 工资及薪金；

  • 奖金；以及

  • 有薪年假或其他有薪假期。

退休后福利

这类福利是在员工离开工作岗位后支付，包括：

  • 养老金；以及

  • 退休福利。

其他长期员工福利

这类福利通常在员工提供相关服务的期间结束后超过十二个月才支付。例如：

  • 长期服务假；以及

  • 延期支付的奖金。

离职福利

这类福利是在以下情况下提供：

  • 企业终止员工的雇佣关系；或

  • 员工接受企业提出的福利安排，以换取提前离职。

只要员工通过提供服务赚取了某项福利，该项福利就属于需要进行会计处理的员工福利。

核心原则

核心原则是：企业应在员工赚取福利时确认相关成本，而不是等到实际付款时才确认。

如果员工在本年度提供服务，从而赚取某项福利：

  • 相关费用应归属于本年度；以及

  • 如果企业尚未支付该福利，就应确认一项负债。

会计处理是否复杂？

会计处理方式取决于员工福利的类型。

短期福利

短期员工福利的处理通常较为直接。企业确认应付给员工的金额，一般不需要进行折现。

养老金及其他长期福利

这类福利的处理较为复杂，因为企业可能需要：

  • 估计未来应支付的金额；

  • 考虑货币的时间价值；以及

  • 扣除相关退休金计划资产。

为了让中小企业更容易应用相关要求，准则允许采用相较于完整 IFRS 更简化的计量方法。

第三版有什么新变化？

更新后的 第 28 模块：

  • 进一步澄清养老金义务的计量方式；

  • 将离职福利的确认时间与重组相关要求进行协调；以及

  • 更新披露要求。

修订后的要求自 2027 年 1 月 1 日起生效，并允许企业提前采用。

给会计人员的实务建议

会计人员应当：

  • 识别所有员工福利，而不只是关注工资成本；

  • 正确将福利分类为短期福利、退休后福利、其他长期福利或离职福利；

  • 在员工赚取福利时确认成本，而不是等到支付现金时才确认；

  • 清楚记录养老金计划所采用的假设；

  • 一致地应用可用的简化方法；以及

  • 作出清晰披露，帮助财务报表使用者了解员工相关成本及义务。

员工一旦赚取了某项福利，企业就已经产生相关义务，即使实际付款会在稍后进行。