How to deduct vacation pay. Correct calculation of vacation pay

How are vacation pay calculated? When does an accountant think is the best time to go on vacation?

This information will be useful for students of retraining and advanced training courses in the following areas:

• Labor protection at the enterprise

Number of vacation days

Any citizen of Russia who works has the right to rest in the form of vacation. In one year labor activity At the enterprise, the employee is entitled to 28 days of vacation (Labor Code, Article 115).

For a certain category of professions and positions it is provided extended vacation. For example, according to Decree of the Government of the Russian Federation dated May 14, 2015 No. 466 for teaching staff from 42 to 56 vacation days are provided (download Resolution 466 as amended on April 7, 2017)

Extended leave for medical workers is regulated by Decrees of the Government of the Russian Federation No. 482 and No. 1588. For example, psychiatrists and their staff, as well as the hostess sister who is directly involved in patient care, have the right to an additional 35 days of rest, the head nurse - 28 additional days. days, and TB doctors, as well as laboratory assistants of all levels - 21 days. Other health workers – an additional two weeks.

Calculation of vacation days

After working for six months in an organization, an employee has the right to take vacation for the days worked. Vacation days are calculated according to the following scheme:

1 month worked = 2.33 vacation days. After six months of work, 14 days of rest appear.

Vacation days fall on holidays

Do not count towards vacation holidays. For example, if your vacation falls on January holidays, then these days will not be counted as vacation days. Accordingly, these days are not paid. On the one hand, this is a plus - you have one more extra day of rest. On the other hand, you will not receive vacation pay for it. That is, from a financial point of view, this is a minus. You have to choose: rest longer and get less.

Vacation is not only a right, but also an obligation

Those days that you did not use accumulate, but not more than 2 years.

In turn, the organization may be fined if it is discovered that the employee has not been on vacation for more than 2 years (Article 124 of the Labor Code of the Russian Federation and Article 5.27 of the Code of Administrative Offenses of the Russian Federation). Employees do not have the right to refuse vacation; such behavior is a violation of internal labor regulations(Article 192 of the Labor Code of the Russian Federation). In this case it is necessary disciplinary action and even dismissal.

Calculation of vacation pay upon dismissal

In some cases, the employer compensates the employee for unused vacation days; the employer has the right to compensate in cash.

Withholding the amount for used vacation upon dismissal

Employees who worked the first six months, took 28 days of vacation, and then quit, will be recalculated, as a result of which the accounting department will withhold part of the payments. By law, you can withhold no more than 20% of the salary paid upon dismissal. If they do not cover the debt, the balance can only be collected if the employee agrees to pay it back voluntarily.

Compensation for unused extended leave

Employees who have the right to extended leave may exercise the right to receive monetary compensation for unused leave. You can use money to compensate for all days that exceed 28 mandatory days.

How are vacation pay calculated?

Payments of vacation pay are made no later than three days before the vacation. This includes weekends, holidays and workdays. In case of delays, the employer must ask the employee for consent to receive delayed vacation pay on a bank card.

To calculate vacation pay, average daily earnings are calculated - SDZ. This amount of income for 1 year is divided into 12 parts-months and 29.3. The last figure reflects the average number of days in a month. The resulting amount is multiplied by the number of vacation days.

What is included in the calculation of average daily earnings?

The rules for calculating vacation pay are regulated by the provisions of Article 139 of the Labor Code of the Russian Federation and the Regulation on the specifics of the procedure for calculating the average salary No. 922.

The annual salary does not include days of work where the employee receives not a regular salary, but average earnings. These include:

• vacation,
• sick leave,
• business trips, etc.

Calculation of vacation pay and salary

In fact, the amount of vacation pay is always less than the salary itself. This is because these two parts are counted differently.

Salary calculation:

The salary is divided by the number of working days in a month and multiplied by the number of days worked. Let's say that this month has 23 working days, and another month has 20 days. As a result, it turns out that 1 working day in a shorter month will cost more than in a longer one. Note that we are talking about employee salaries here. Its size is indicated in employment contract, and when calculating the average daily earnings, it is this that is taken into account. That is, for companies that have adopted a gray remuneration scheme, going on vacation is not very profitable.

Vacation pay calculation:

As we have already mentioned, vacation pay is calculated based on the calculation of average daily earnings. And here all calendar days are taken into account, including weekends. As a result, it turns out that 1 day of vacation costs less than 1 working day.

When vacation falls only on working days - for example, Monday, Tuesday and Wednesday - then for these three days the person receives three SDZ. And three working days are deducted from his salary, which, as a rule, are more expensive.

To make it more profitable to take a vacation, include weekends in your account: they do not subtract working days from your salary, but are included in the calculation of vacation pay. So, contrary to stereotypes, taking paid leave in May between holidays is beneficial if the vacation includes weekends. But at the end of the month the situation changes: vacation in last weeks may hit your wallet.

In what cases will vacation pay be much less?

• if the employee was on maternity leave, on sick leave, on a business trip, on vacation, or participated in blood donation days;
• when there was a salary increase during the year;
• there were no bonuses during the year;
• there are holidays in the month.

Many Russians are already starting to think about where and how they will spend the spring holidays and are in full swing planning their summer vacation. At the same time, the issue of vacation pay also becomes particularly relevant. This material is devoted to the procedure for calculating vacation pay.

The amount and method of calculating vacation pay depends on how long you worked at a given place of work, what additional bonuses and payments you received, whether you took sick leave during the pay period, etc. The billing period includes the 12 months preceding the upcoming month of going on official leave.

Vacation pay calculation

1. In the case of a fully worked out billing period

In practice, it is not often found, but is still considered the basic formula for calculating average daily earnings (ADE)

SDZ=ZP / (12 months*29.4)

Salary– salary received for the full pay period (12 months)

12 months– number of months in the billing period

29,4 – the average number of days in one month.

Important! On April 2, 2014, amendments were made to the Labor Code, which still remain relevant: the average monthly number calendar days equals 29.3.

For example, an employee’s salary is 45,000 rubles per month

SDZ= 45,000*12/(12*29.3)= 1,537.1

If the vacation is 14 days, then the vacation pay will be equal to 21,520 rubles.

It is important to note that in this example we did not take into account that the employee could take sick leave, go on business trips, which is not taken into account when calculating vacation pay, or receive bonuses and rewards that are included in the remuneration system and, accordingly, are included in the total amount wages for the billing period.

2. Consider an example of calculating vacation pay when an employee was on sick leave for some time during the billing period

The employee must go on vacation in February 2018 for 14 days. In January of this year, he was sick from the 15th to the 23rd (9 days). The salary accrued to him for the billing period = 495,000 rubles for 11 full months and 45,000 * 7/22 = 14,318.18 for the month when the employee was sick. That is, for the entire billing period, the employee’s salary amounted to 509,318.18.

Let's determine how much vacation pay the employee should be accrued.

Calculation for an incomplete month of days

OD=30-9=21 days

KNM=29.3/30*21=20.51 days

Vacation calculation

SDZ=509,318.18/(11*29.3+20.51)= 1,485.7 rubles

Amount of vacation pay = 14 * 1485.7 = 20,800 rubles

As can be seen from the example, the vacation pay of an employee who took sick leave is slightly less than the vacation pay of an employee who worked the entire period without a temporary disability certificate. Likewise, if an employee received additional bonuses or payments (except for social benefits) that are included in the remuneration system, his vacation pay will be greater.

In accordance with the Labor Code of the Russian Federation, time is not included in the billing period (even when receiving earnings), if during this period:

• vacation funds;
• organized strikes;
• travel allowances;
• disability benefits;
• benefits in connection with childbirth or pregnancy;
• downtime.

Payments included in the calculation of vacation pay

• the total volume of remunerations and payments issued during the worked pay period;
• when determining average income is not included in the calculation;
• compensation and social payments: travel, material aid, money received from educational institutions;
• bonuses that are not officially included in the remuneration system;
• interest received from deposits or dividends from shares, loans.

3. If the billing period is not fully worked out

Average daily earnings (ADE) are calculated using the following formula:

SDZ = ZP / (KPM*29.3 + ∑KNM)

KPM– the total number of months worked by the employee

∑KNM– the total number of calendar days in months not fully worked

KNM = 29.3/CD * OD

KD – total calendar days in a month (for example, in January there are 31, and in February there are 28)

OD – total number calendar days that were worked.

Everything else is calculated using the same formulas as in the previous examples.

The basic requirements determining how to calculate vacation pay are stated in Art. 139 Labor Code RF, which indicates how many days according to the calendar are included in paid leave. It is provided annually and is determined based on average earnings. An employee has the right to take only 2 weeks for rest. Wherein set quantity days are divided into parts. Each of them includes at least 2 weeks. The employee receives vacation pay in hand, payment of which is made in full 3 days before going on vacation.

Government Resolution No. 922 of December 24, 2007 also approved the procedure for calculating annual vacation pay with a fixed duration of 28 calendar days. Since the right to leave is guaranteed to all officially employed employees, according to Article 37 of the Constitution of the Russian Federation, it is granted to all full-time employees of the organization.

The Labor Code of the Russian Federation prohibits not providing employees with time to rest for more than 2 years in a row (Part 4 of Article 124 of the Labor Code of the Russian Federation). Since the employer may violate established legislation, then based on Article 5.27 of the Code of Administrative Offenses of the Russian Federation, the legislation provides for administrative liability.

For the period of time provided for by law for rest (Article 106 of the Labor Code of the Russian Federation), each employee of the enterprise is given the right not to perform job responsibilities at work during this period. Since the latest changes in the legislation regulating all calculations were carried out in April 2014, it should be noted that new calculation rules were consolidated. General rule involves deducing the amount of paid vacation pay based on the average salary of the employee.

Leave to an employee for previous years is provided by the employer not only according to the schedule, but also through the consent of the employee. The employer has the right to postpone the period planned for rest to next year in the event that it is necessary to provide normal work organizations. These actions on the part of the employer will be considered lawful. In this case, the consent of the employee must be obtained, who will be able to receive calendar days for rest provided no later than 12 months after the year in which it is scheduled.

Preferential categories of employees

IN labor legislation for employees of enterprises, provision of preferential additional leaves is provided. Only employees of enterprises whose working conditions are dangerous are entitled to them. The list, which includes a list of preferential categories of employees, is determined by Art. 116 Labor Code of the Russian Federation. The preferential category includes employees whose working conditions are:

• are dangerous to life and health;
• are of a dangerous nature;
• assume irregular working hours.

These include workers who work in the Far North.

The legislation gives the right to rest time for employees who have worked in the organization for 6 months. There are categories of workers to whom it is provided by law, although they have not yet worked for 6 months. This:

• employees who are under 18 years of age;
• pregnant women who use not only maternity leave, but also benefits before giving birth;
• an employee who has adopted a newborn child who is less than 3 months old.
• women who are entitled to receive after childbirth along with maternity leave and a grace period.

The legislation provides for the duration of preferential leave for workers in the Far North, which is equal to 24 calendar days. If the area where the organization is located is equated to the North, then the additional leave has a duration of 16 days. The duration can be an 8-day period for employees of enterprises located in other regions of the North (Article 321 of the Labor Code of the Russian Federation, Article 14 of the Federal Law of February 19, 1993 No. 4520-1).

If an employee has not received his due vacation payments, this period may be postponed to another time. If the dismissed employee has unused calendar vacation days, then the company pays him monetary compensation for the period he worked.

Workers under 18 years of age are given at least 31 days of rest. For employees working in the education department, according to the law, this period is 48 days. It is provided to civil servants for a period of at least 30 days, and to employees of the prosecutor's office - 30 days with travel expenses.

What amounts are taken into account when calculating vacation pay?

Before vacation pay is calculated in the payroll accounting program, the employee's average earnings are calculated. For this purpose, a certain time interval is taken into account for which all calculations are carried out. As a result, the amount due to an employee of an enterprise depends on 2 components: average monthly earnings and a certain period of time worked by the employee before going on a planned vacation.

At the beginning of all calculations, the amount of average earnings is calculated. You should have information about what is included in this amount and what should not be included. The general calculation rule involves taking into account all taxable amounts of earnings that were received by the employee. These amounts are calculated based on:

• salary amount;
• wages according to the tariff schedule;
• royalties or royalties received;
• all types of allowances;
• others additional payments for merit or length of service;
• incentives with bonuses fixed at the documentary level.

When calculating average earnings, the following are not taken into account:

• deductions of financial assistance;
• paid benefits for temporary disability.

Allowances and bonuses are used to calculate the amount of average earnings, and they do not need to be added to the final amount of vacation pay.

How to determine the amount of average earnings

To calculate average earnings for vacation, all calculations are performed according to formula (1):

Total salary amount for 12 months. / 12 / 29.3 (1),

where 12 is the calculation period;

29.3 - average monthly number of calendar days or SKD, which was 29.4 until 04/02/14.

Changes made to the Labor Code of the Russian Federation reduced the SKD to 29.3. When an employee receives 1 annual bonus, it is added to the total amount of earnings, and if the employee received 2 bonuses, then 1 of them is not taken into account in the calculation. When the average earnings are calculated according to formula (1), then proceed to the calculation of the billing period for which the payment will be made. According to general rules, this period is 12 months.

It is necessary to determine the billing period, taking into account each day that the employee was at the workplace in a working manner.

Calculation of the calendar period for the purpose of calculating payments begins from the day of the last vacation to the day of the current one. The calculation is made without including time off, sick leave, weekends and holidays, as well as business trips. The number of vacation days should be determined using the basic calculation rules, which are regulated by Resolution No. 922. If a month of the year was not fully worked by the employee, then all calculations are carried out according to formula (2):

SZ = EZ / SKKD * M (2),

where SZ is average earnings;

EZ - monthly salary;

SKKD - average number of calendar days,

M - months worked by the employee without absences, including the number of days in partial months.

To determine the number of days worked by an employee in a full month, the product should be found by multiplying all full months by the SKKD. If the month is incomplete, then the number of days worked by the employee is calculated as follows:

SKKD / Number of days in a month * number of days worked.

To calculate the amount of payments to an employee for the rest period, you should use the vacation calculation formula, that is, multiply the average daily earnings by the number of days.

Examples for determining payment amounts

The duration or number of vacation days is determined on the basis of Art. 114, 115 of the Labor Code of the Russian Federation, which states that during the vacation the employee retains his workplace and wages. To determine the billing period, it is necessary to take into account how much time the employee worked in days, whether he has sick leave, accrued bonuses, etc. during the worked period. Calculation example. An employee who has worked in the organization for about 3 years is scheduled to take a vacation from May 22, 2015. Its duration is 28 days. The monthly salary is 20 thousand rubles. At the beginning, the salary for May from the 1st to the 22nd is determined:

20000 / 18 days * (31-28) 3 days worked. = 3333 rub. Next, determine how many days the employee will work per month:

29.3 / 31 days * 3 days = 2.84 calendars. day.

In 2014, the employee went on sick leave from November 7 to 10, so the amount of wages for this month will be: 20,000 / 21 days * 18 days (worked) = 17,142.86 rubles. Next, determine the number of days that the employee worked for the current period: 29.3 / 30 days. * 26 days = 25.39 days

After this, the average salary is determined: ((20000 * 10 months)) + 3333 + 17 142.86) / ((29.3 * 10) + 2.84 + 25.39) = 220475.86 / 321.23 = 686.14 rubles. As a result, the required amount will be: 686.14 rubles. * 28 days = 19211.92 rub. From the amount received, personal income tax (13%) should be calculated: 19211.92 rubles. * 13% = 2497.55 rub. Based on the calculation results, the corresponding payments are calculated: 19211.92 - 2497.55 = 16714.37 rubles.

For example, employee Petrov I.M. worked for the Omega organization for more than 1 year, so the billing period will be the last 12 calendar months. He has been taking leave since June 6, 2015. The accounting department of this organization will calculate the corresponding payments to I.M. Petrov. taking into account the amount of earnings for the period from June 1, 2014 to May 31, 2015.

Calculation of vacation pay for employees with less than a year of experience

In the case where vacation is provided to an employee who has worked for less than 1 year, the amount of payments is calculated slightly differently. The billing period is calculated depending on the employee’s average earnings from the 1st day of work to the last calendar month that precedes the start of retirement. For example, printing house courier V.P. Ivanov. received the right to leave on April 12, 2015, having started working at the company in 2014 on September 17. Accounting calculates vacation pay based on the earnings of V.P. Ivanov. for the period from September 17, 2014 to March 31, 2015.

The amount of time worked by the employee affects the calculation of the vacation days that the employee is entitled to. To calculate average earnings, you should take into account the days and amounts of wages worked and paid over a 6-month period. This amount is then multiplied by the number of days.

The law does not oblige the employer to allow employees to go on paid leave after 6 months of work. Special attention It should be noted that according to Art. 125 of the Labor Code of the Russian Federation, an employee has the right to use not all of the vacation, but only part of it, which should be no more than 14 days.

Standard calculation of vacation pay and determination of the reserve for payments at the enterprise

If in 2015 the minimum wage was 5965 rubles. then the average amount of vacation pay can be calculated as follows: (5965*12) /12/29.3= 203.58 rubles. According to the law, vacation has a total duration of 28 days: 203.58 rubles. * 28= 5700 rub.

At the level of Federal legislation, a reserve is established, formed at the beginning of each year. Enterprises use it to pay vacation pay. The pre-approved annual leave schedule is the basis for the estimated liability. In general, the calculation in the current 2015 should not differ in any way from the one used last year.

Operations to withhold amounts to the vacation payments reserve are not carried out according to the standard calculation method. Each organization develops and approves accounting policy, which provides for the method of calculation. The accountant must independently calculate vacation pay for the employee using the approved method.

The reason for making accruals for vacation pay for employees of enterprises and organizations is the order of the manager. The document is drawn up according to the unified form T-6 (for a single case) or T-6A (for several employees). The calculation of vacation pay in 2014 attached to the order is drawn up according to the approved form T-60 (“Note-calculation on the provision of vacation”). All of the listed document forms have been put into effect by the State Statistics Committee of the Russian Federation (Decree No. 1 of 01/05/2014).

Calculations for calculating vacation pay amounts are made taking into account the average total salary for the period of 12 months preceding the vacation. The average salary of the employee is taken into account, which was actually accrued and paid, according to the time worked and without taking into account the working hours. The calculation is carried out taking into account calendar months, from the 1st to the 30th or 31st.

Formula:

Amount of vacation payments = average daily earnings X number of vacation days

Calculation of average daily earnings

The amount of an employee’s daily earnings is determined as the ratio of the accrued total salary (all payments are taken into account, according to clause 2 of the Regulations on the peculiarities of calculating average earnings) for a period of 12 months and the average number of calendar days, which is determined by law. In 2014, this figure was 29.3 (amendments to Article 139 of the Labor Code on April 2, 2014 No. 55-FZ).

Payments during the period of absence should be excluded from the employee’s total income. Namely in the case when:

• the employee’s earnings were maintained, except for breaks used to feed the child;
• the employee was paid benefits for disability, pregnancy and childbirth;
• occurred at the enterprise forced downtime that arose through no fault of the employee or other external objective reasons;
• due to the strike, the employee was not able to perform his duties, but did not take part in it;
• the employee used additional paid days off to care for a disabled child;
• the employee was released from performing duties with the preservation of wages (in whole or in part), or without payment (clause 5 of Resolution 922).

The method for calculating average daily earnings is as follows:

Formula:

Average daily earnings = (Amount of accrued salary (including bonuses, allowances, length of service, etc.) / 12 months) / 29.3

This formula can serve as a conventional method of calculation, since in practice the accountant has to use more complex ways calculation. This is due to the fact that the employee could be on sick leave or on vacation during the period. This means it cannot be taken into account that all 12 months have been fully worked out.

Calculation period

The calculation period is taken to be 12 months preceding the date of registration of the employee’s leave, and the average number of calendar days of the month is 29.3. If an employee has worked for less than 12 months, the calculation algorithm will be more complicated. The accountant will need to exclude from the average earnings periods during which the employee did not perform his duties, and the calculation will be made in several stages.

Formula:

Average daily earnings = amount of accrued payments / number of days in the billing period

The number of days for the billing period is calculated by summing the days of fully and partially worked months.

Formula:

Number of days of fully worked months = number of fully worked months X 29.3

Days of partial months are calculated based on the employee’s presence at the workplace, in accordance with orders, instructions, sick leave, etc.

Formula:

Number of days not fully worked = (29.3/number of calendar days of the month) X number of calendar days of time worked

Please note that income tax is payable individual and insurance premiums, in accordance with paragraph 1 of Art. 210, paragraph 1, art. 224, paragraph 1, 2, 4, 6 art. 226 Tax Code of the Russian Federation; Art. 7, 8 Federal Law dated July 24, 2009 No. 212-FZ; clause 1 art. 5, paragraph 1, 2 art. 20.1 of the Federal Law of July 24, 1998 No. 125-FZ.

The size of insurance premium rates depends on whether the amount of total payments to the employee, accrued on an accrual basis from the beginning of the period, exceeds the established limit of 624 thousand rubles. (Article 8, 10 of Federal Law No. 212-FZ, clause 1 of the Decree of the Government of the Russian Federation of December 10, 2012 No. 1276).

Payment for an employee’s labor activities not related to the reproduction or acquisition of fixed and intangible assets can be recognized as a salary expense for profit tax purposes, which is regulated by clause 7 of Art. 255, paragraph 4 of Art. 272 of the Tax Code of the Russian Federation. When this size insurance premium classified as other expenses, as defined in subparagraph 1, 45 clause 1 of Art. 264, subparagraph 1, paragraph 7, art. 272 of the Tax Code of the Russian Federation.

Examples of vacation pay calculation

Example A

An employee of the company, Sidorov, was placed on paid leave from May 25, 2014 for a period of 29 calendar days. Sidorov’s work experience is more than 3 years, his monthly salary is according to staffing table– 18,000 rubles. In May last year, the employee was on vacation for 29 days (from the 1st to the 29th).

Payroll calculation for a given month:

18,000 rub. / 18 d. x 2 d. = 2000 rub.

Number of days worked in the period:

29.3 in. / 31 in. x 2 in. = 1.89 in.

In September 2013, Sidorov was on sick leave for 4 days, and his earnings for this period were:

18,000 rub. / 21 d. x 18 d. = 15428.57 rub.

Number of days of the month that were worked during the period:

29.3 in. / 30 in. x 26 in. = 25.4 in.

For 12 months of the period, wages and days actually worked will be:

date	Wage	Number of days
May 2013	2000 rub.	1.89 d.
June 2013	18,000 rub.	29.3 d.
July 2013	18,000 rub.	29.3 d.
August 2013	18,000 rub.	29.3 d.
September 2013	RUB 15,428.57	25.4 d.
October 2013	18,000 rub.	29.3 d.
November 2013	18,000 rub.	29.3 d.
December 2013	18,000 rub.	29.3 d.
January 2014	18,000 rub.	29.3 d.
February 2014	18,000 rub.	29.3 d.
March 2014	18,000 rub.	29.3 d.
April 2014	18,000 rub.	29.3 d.
Total:	RUB 197,428.57	320.29 d.

Average daily earnings are calculated as follows:

RUB 197,428.57 / 320.29 d. = 616.41 rub.

The amount of vacation pay will be:

RUB 616.41 x 28 d. = 17259.36 rubles.

Personal income tax that will be withheld:

RUB 17,259.36 x 0.13 = 2243.72 rub.

The amount to be paid to the employee is:

RUB 17,259.36 – 2243.72 rub. = 15015.64 rub.

Calculation of vacation pay for early leave

After 6 months of work at the enterprise, the employee has the right to paid leave, but he can take advantage of this opportunity before the expiration of the six-month period (Article 122 of the Labor Code). The duration of such leave must be agreed upon with the employer.

At the same time, the law (letter of Rostrud dated December 24, 2007 No. 5277-6-1) does not prohibit the use of all days of the required vacation. As a rule, employers do not interfere with this situation, since they have the legal right to withhold from the employee’s salary the amount of debt for unworked days (Article 137 of the Labor Code).

Calculations for vacation payments in this case will be calculated in a different way than in a situation with full working out of the required period. The “Regulations on the specifics of the procedure for calculating average wages” provide for similar calculation methods. In particular, if the employee does not have the fact of accrual of wages for days worked during the calculation period (and before it), average value earnings will be calculated taking into account wages for actually worked days of the month in which the vacation was taken. Average daily earnings will be calculated by analogy with the method of calculating wages for days in months not fully worked.

Example B

The employee takes leave from 05/19/2014 for a period of 14 days, having worked at the enterprise for less than a full month (from 05/01/2014 to 05/18/2014). Accrued wages for given period amounted to 17,000 rubles.

The calculation of vacation pay will be as follows:

The number of days in the calculation period will be equal to 29.3 / 31 days x 18 days = 17.01 days.

Average daily earnings will be: 17,000 rubles. / 17.01 d. = 999.41 rub.

Total amount of vacation pay: 999.41 rubles. x 14 d. = 13991.74 rub.

To pay personal income tax, you must withhold: RUB 13,991.74. x 0.13 = 1818.93 rub.

The amount payable to the employee is: RUB 13,991.74. – 1818.93 rub. = 12172.81 rub.

Registration of leave in case of a transferred employee

The situation with accrual of vacation pay to an employee transferred from another enterprise is similar to calculations carried out for early vacations. In accordance with Art. 72.1 of the Labor Code, an employee has the right, upon written application, to transfer to work for another employer.

To calculate the average amount of earnings, it is not necessary to use the data of length of service and payments at the previous place of work, since the transfer (according to paragraph 5 of Article 77 of the Labor Code) is the basis for terminating the contractual relationship between the employee and the former employer. This means that it assumes a full settlement: all payments and compensations are made, including for unused vacation.

The algorithm for calculating the average employee’s earnings in this case will be as follows:

• counting actual days worked;
• determining the amount of payments for a given period;
• counting the number of calendar days worked;
• calculation of average daily earnings;
• determination of the payment amount.

Accrual of vacation pay for a part-time worker

According to Article 286 of the Labor Code, persons working part-time, the next leave must be granted simultaneously with the leave issued at the main place of work. U separate category workers, their duration may be different, i.e. vacation at the main place of work (56 days) exceeds the duration of vacation for a part-time worker (28 days).

The employer is not obliged to pay for days in excess of the required vacation for a part-time worker. However, it is prohibited by law (Article 286 of the Labor Code) not to provide extended leave. In such cases, the employee is asked to take part of the vacation without pay. This requires his written application, documents from the main place of work confirming the timing of the granting of leave at the main place of work.

Instructions

To calculate vacation pay, it is necessary to determine the average daily earnings. It is found for the previous calendar year by dividing the amount by the number of months -12 and by the average number of days in a month -29.4. Based on the average daily wage, vacation pay for the year is calculated. Annual leave For commercial organizations is 28 calendar days, for medical and law enforcement 35-40 days. Sometimes vacation is divided into two parts of 14 days respectively.

If a person has worked a full calendar year, then there are no difficulties in calculating vacation pay. Let's say an employee goes on vacation on March 1, 2011. His earnings were 40,000 rubles. monthly. The amount of vacation pay will be as follows: 40,000/29.4 * 28 = 38,095.24.

If it is not fully worked out, it becomes more complicated. For example, an employee was sick from February 1 to February 14, 2011. Vacation pay is calculated for the period from March 1, 2010 to February 28, 2011. During sick leave, the employee is assigned, which is not taken into account when calculating vacation pay. The salary for 11 months was 40,000 rubles, and for the period from February 15 to 28 it was 20,000 rubles. The calculation of vacation pay in this case will be as follows. Income for the year will be 20,000 + 40,000*11 = 460,000 rubles. Then we find the number of calendar days actually worked: 29.4*11 months + 29.4/28*14 = 338.1 day. In this case, 28 days is the number of calendar days in a month, and 14 is the number of days worked in February. Then the average daily earnings will be found as follows: 460,000/338.1 day = 1350.64 rubles. Vacation pay for the year (for 28 calendar days) will be determined as in the first example: 1350.64*28 = 37,817.92 rubles.

Sources:

• how to calculate vacation pay for an employee
• The procedure for calculating vacation pay in 2013 and 2012
• How to calculate vacation pay in 2013

According to Russian legislation, every employer is obliged to provide his subordinates with the right to vacation days, in addition, he is obliged to pay for them. The right to receive it after six months from the date of official registration.

Instructions

Determine the employee's average daily earnings based on data for the last 12 months preceding the month in which the employee decided to take a vacation.
For this:
a) calculate the amount of accruals that are taken into account when calculating wages for the last year;

b) divide the result by 12, since you need vacation pay for the year, and also by 29.4, which is the average monthly number of calendar days. Note that due to the increase in the number of days, this number has decreased from 29.6 to 29.4.

Determine the number of days of vacation due. If your total quantity is not twenty-eight calendar days. However, the employee, if desired, can divide this period into 2 parts and rest twice for two weeks.