The publication provides accounting and taxation of vacation payments, including calculation of average earnings, accounting for bonuses and remunerations, replacement of part of vacation with cash compensation, compensation for unused vacation upon dismissal of employees, additional paid vacations, formation of a reserve for upcoming expenses for vacation pay .When considering social payments, the specifics of the appointment, accounting and calculation of benefits for temporary disability are given. Among the payments made from social insurance funds, the specifics of accounting for state benefits for citizens with children are analyzed, including a one-time benefit for women registered in medical institutions, lump sum allowance for the birth of a child, monthly child care allowance.