Vacation from the 1st day of the month. An employee goes on vacation since the beginning of the month
If vacation pay was paid in the same reporting period, then the organization in the form of 6-NDFL (approved) in Section 2 will reflect the amount of payments twice. If the organization pays the balance of the additionally accrued vacation pay in the next quarter, then such payments will fall into the next reporting period.
The procedure for filling out section 2 of the calculation in the 6-NDFL form is given below.
Labor aspects
The employer must pay for the vacation no later than three calendar days before its start (Article 136 of the Labor Code of the Russian Federation, Rostrud letter dated 30.07.2014 No. 1693-6-1).
In accordance with Art. 139 of the Labor Code of the Russian Federation, clause 4 of the Regulation on the specifics of the procedure for calculating the average wage, approved by the Government of the Russian Federation of 12.24.2007 No. 922 (hereinafter referred to as the Regulation), the calculation of the average earnings for paying annual leave is based on the actually accrued wages and the actually worked them of time for 12 calendar months preceding the period during which the employee retains the average wage. In this case, a calendar month is considered the period from the 1st to the 30th (31st) day of the corresponding month, inclusive (in February - to the 28th (29th) day inclusive).
In the case when the calculation period for calculating the average earnings for paying annual leave ends after the due date for the leave (for example, when granting leave from the 1st day of the month), after the end of the calendar month preceding the month of the leave, the employer is not released from the obligation to pay the leave , provided in the first days of the month, within the period established by Part 9 of Art. 136 of the Labor Code of the Russian Federation. In such a situation, the average earnings must be calculated based on the available data (in particular, take into account the last month as not fully worked out). After the end of the calendar month, the average earnings are recalculated, and the employee is paid an appropriate additional payment.
Calculation according to the form 6-NDFL
An employing organization that makes payments to an employee (including vacation pay) in accordance with an employment contract, by virtue of clause 1 of Art. 226 of the Tax Code of the Russian Federation is recognized as a tax agent and is obliged to calculate, withhold from the employee and pay to the budget the amount of personal income tax, calculated in accordance with Art. 224 of the Tax Code of the Russian Federation (taking into account the specifics provided for by Article 226 of the Tax Code of the Russian Federation).
Based on par. 3 p. 2 art. 230 of the Tax Code of the Russian Federation from January 1, 2016, tax agents submit to the inspectorate at the place of their registration the calculation of the amounts of personal income tax calculated and withheld by the tax agent (hereinafter - Calculation), for the I quarter, half a year, nine months - no later than the last day of the month following the corresponding period, for the year - no later than April 1 of the year following the expired tax period, in the form of 6-NDFL.
As defined in clause 1.1 of the Procedure, the calculation form is filled out on the basis of the accounting data of income accrued and paid to individuals by the tax agent, tax deductions provided to individuals, calculated and withheld personal income tax, contained in tax accounting registers.
The calculation form consists of:
- title page;
- section 1 "Generalized indicators";
- section 2 "Dates and amounts of income actually received and withholding tax on personal income".
According to clause 4.1 of the Procedure, section 2 indicates the dates of the actual receipt by individuals of income and withholding of personal income tax, the timing of the transfer of tax and the sums of actually received income and tax withheld for all individuals.
Section 2 specifies:
- on line 100 - the date of actual receipt of income reflected on line 130;
- on line 110 - the date of withholding tax from the amount of actually received income, reflected on line 130;
- on line 120 - the date no later than which the tax amount must be transferred;
- on line 130 - the summarized amount of actually received income (without deducting the amount of withheld tax) on the date indicated in line 100;
- on line 140 - the generalized amount of withheld tax on the date indicated in line 110.
If in relation to different types of income that have the same date of their actual receipt, there are different terms for transferring tax, then lines 100-140 are filled in for each term for transferring tax separately (clause 4.2 of the Procedure).
The procedure contains only general rules for filling out section 2 and does not disclose the specifics of filling it out in various practical situations.
At the same time, tax authorities explain that:
- line 100 of section 2 "Date of actual receipt of income" is filled in taking into account the provisions of Art. 223 of the Tax Code of the Russian Federation;
- line 110 of section 2 "Date of tax withholding" is filled in taking into account the provisions of paragraph 4 of Art. 226 and clause 7 of Art. 226.1 of the Tax Code of the Russian Federation;
- line 120 of section 2 "Term for the transfer of tax" is completed taking into account the provisions of clause 6 of Art. 226 and clause 9 of Art. 226.1 of the Tax Code of the Russian Federation (see, for example, letters of the Federal Tax Service of Russia dated 05/30/2016 No. BS-4-11 / [email protected], from 24.05.2016 No. BS-4-11 / 9248, dated 11.05.2016 No. BS-4-11 / 8312, dated 28.03.2016 No. BS-4-11 / [email protected], dated 24.03.2016 No. BS-4-11 / 5106).
In paragraph 3 of Art. 226 of the Tax Code of the Russian Federation states that the calculation of the amounts of personal income tax is made by tax agents on the date of actual receipt of income, which is determined in accordance with Art. 223 of the Tax Code of the Russian Federation.
In general, for the purpose of calculating personal income tax, the date of actual receipt of income in cash is determined as the day of payment of income, including the transfer of income to the taxpayer's accounts in banks or, on his behalf, to the accounts of third parties (subparagraph 1 of paragraph 1 of article 223 of the Tax Code of the Russian Federation ).
By virtue of paragraph 2 of Art. 223 of the Tax Code of the Russian Federation for income in the form of wages, the date of actual receipt by the taxpayer of income is the last day of the month for which income was accrued to him for fulfilled labor duties in accordance with the labor agreement (contract).
At the same time, according to the Ministry of Finance of Russia and tax authorities, the average earnings saved for the period of vacation are not wages, since during the vacation the employee does not perform any work duties. Therefore, when determining the date of the actual receipt of income in the form of vacation pay, one should be guided by sub. 1 p. 1 of Art. 223 of the Tax Code of the Russian Federation (letters of the Ministry of Finance of Russia dated 26.01.2015 No. 03-04-06 / 2187, dated 06.06.2012 No. 03-04-08 / 8-139, dated 10.10.2007 No. 03-04-06-01 / 349, letter of the Federal Tax Service of Russia dated 24.10.2013 No. BS-4-11 / 190790). The judges came to a similar conclusion in the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 07.02.2012 No. 11709/11.
In this regard, income in the form of vacation pay is considered to be received by the employee on the day it is paid (including the day the income is transferred to the taxpayer's bank accounts or, on his behalf, to the accounts of third parties). Taking into account clause 4 of Art. 226 of the Tax Code of the Russian Federation, the tax agent withholding personal income tax from the amount of vacation pay is also made on the date of their actual payment.
From January 1, 2016, when paying a taxpayer income in the form of vacation pay, tax agents are required to transfer to the budget the amounts of calculated and withheld personal income tax no later than the last day of the month in which such payments were made (clause 6 of article 226 of the Tax Code of the Russian Federation). The surcharge is also a vacation benefit.
Thus, if the organization issues part of the vacation pay before the vacation, and the remainder of the additionally accrued vacation pay is paid in the next month, personal income tax must be withheld from each payment, and transferred on the last day of the month in which the employee received the specified payments.
If vacation pay was paid in the same reporting period, then the organization in the form of 6-NDFL in section 2 will reflect the average earnings twice. If the organization pays the balance of the additionally accrued vacation pay in the next quarter, then such payments will fall into the next reporting period.
Let's consider all of the above with examples.
Example 1
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Let's say an employee goes on vacation from December 1. The company accrued him vacation pay in the amount of 20,000 rubles. November 25, 2016. Personal income tax will be 2600 rubles. (20,000 × 13%).
On December 1, the organization recalculated vacation pay and paid 4,000 rubles in addition. Personal income tax will be 520 rubles. (4,000 × 13%).
Section 2 for 2016 will be completed as follows:
vacation pay paid in November 2016:
- line 100 indicates the date 11/25/2016;
- on line 110 - 11/25/2016;
- on line 120 - 11/30/2016;
- on line 130 - 20,000 rubles;
- on line 140 - 2600 rubles;
- line 100 indicates the date 12/01/2016;
- on line 110 - 12/01/2016;
- on line 130 - 4,000 rubles;
- on line 140 - 520 rubles.
Example 2
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Suppose an employee goes on vacation from January 9th. The company accrued him vacation pay in the amount of 20,000 rubles. December 27, 2016. Personal income tax will be 2600 rubles. (20,000 × 13%).
On January 9, the organization recalculated vacation pay and paid 4,000 rubles in addition. Personal income tax will be 520 rubles. (4,000 × 13%).
Section 2 for 2016 will be completed as follows:
- line 100 indicates the date 12/27/2016;
- on line 110 - 12/27/2016;
- on line 120 - 01/09/2017 (due to the fact that 12/31/2016 is a day off (Saturday), on the basis of clause 7 of Article 6.1 of the Tax Code of the Russian Federation, the deadline for the transfer of tax is postponed to 01/09/2017 (the date no later than which the amount of personal income tax must be transferred to the budget, - letter of the Federal Tax Service of Russia dated May 11, 2016 No. BS-4-11 / 8312);
- on line 130 - 20,000 rubles;
- on line 140 - 2600 rubles.
The organization will reflect the surcharge made in January in the form of 6-NDFL in section 2 for the first quarter of 2017.
Three days before the start of the vacation, the organization is obliged to pay the employee vacation pay, which are calculated from the average daily earnings.
Average daily earnings
The specifics of calculating average earnings are approved by the decree of the Government of the Russian Federation
dated December 24, 2007 No. 922.
The general procedure for calculating the average earnings when paying for vacation is established in Article 139 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation). In 2014, Federal Law of 02.04. 2014 No. 55-FZ, article 139 of the Labor Code of the Russian Federation was amended. From this moment on, when calculating for payment of vacation pay, instead of a coefficient of 29.4, a coefficient of 29.3 is used. The coefficient corresponds to the average monthly number of calendar days in a year.
For vacation pay and compensation for unused vacation, the average daily earnings are calculated for the last year - for 12 calendar months. For this, the accrued wages, including all payments provided for in the organization, must be divided
for 12 (months) and 29.3 (average monthly number of calendar days).
The calculation period for vacation pay is 12 months preceding the month in which the employee goes on vacation.
How to calculate average daily earnings
First, the billing period.
Secondly, the amount of payments that the employee received in the billing period.
The calculation period for vacation pay is 12 months immediately up to the month in which the employee goes on vacation.
You need to take the calendar month into account:
January: 1st to 30th day of the month inclusive.
February: from the 1st to the 28th day of the month inclusive.
March: from the 1st to the 31st of the month inclusive.
EXAMPLE HOW TO DETERMINE THE CALCULATION PERIOD
In the billing period we include:
July-December 2016
How to calculate vacation pay in 2017
Now that the billing period has been determined, you need to calculate the amount of payments for this period.
We include in the calculation all payments that were received by the employee: bonuses, additional payments, allowances, incentives, etc.
The list of payments that are taken into account, see the resolution of the Government of the Russian Federation
from 24.12. 2007 No. 922, or rather in paragraph 2 of the Regulation approved by this resolution
about the features of calculating average earnings.
Here is a list of payments that need to be taken into account in average earnings when calculating vacation pay:
- wages accrued at tariff rates, official salaries, piece rates, as a percentage of proceeds from product sales;
- non-cash wages;
- commission remuneration;
- royalties for employees of editorial offices of newspapers, magazines and other media
- the difference in the official salaries of employees who have transferred to a lower-paid position;
- allowances and surcharges (for class, qualification category, length of service, combination of professions, etc.);
- compensation payments related to the working hours and working conditions (due to regional regulation, additional payments for work in harmful and difficult working conditions, at night, with multi-shift work, on weekends and holidays and overtime);
- bonuses and awards;
- other payments provided by the wage system.
Not included in the calculation of average earnings: material assistance, dividends, loans and other payments that are not related to. That is, payments are not for work.
We take into account the periods:
July-December 2016 and
January-June 2017.
The employee's monthly salary is 20,000 rubles.
In addition to the salary, the employee receives bonuses for fulfilling and overfulfilling the sales plan in accordance with the Regulations on Bonuses, which is approved by the company.
In March, the employee exceeded the sales target and received a bonus of 8,000 rubles.
In April, the employee again exceeded the sales target, but this time in a smaller volume and received a bonus of 5,000 rubles.
In May, the employee did not fulfill the plan, but received financial assistance in the amount of 4,000 rubles in connection with the birth of a child.
12 months × 20,000 rubles. \u003d 240,000 rubles.
2) We include in the calculation two bonuses paid in March and April 2017.
RUB 240,000 + 8,000 rubles. + 5000 rub. \u003d 253,000 rubles.
3) We do not include material aid in the calculation.
How to take into account quarterly, semi-annual and annual bonuses in average earnings
It is not uncommon for organizations to introduce not monthly but quarterly or annual bonuses. Such bonuses must be taken into account in the average earnings in equal shares. The total bonus amount must be divided by the number of months included in the bonus period. For example, if the premium is for a quarter, the premium should be divided by 3 months.
If at least one of the bonus months did not fall into the billing period, a part of the bonus “falls out” and is not taken into account in the average earnings.
EXAMPLE OF ACCOUNTING THE QUARTERLY BONUS IN THE CALCULATION OF THE AVERAGE EARNINGS
The settlement period is 12 months preceding the vacation.
We take into account the periods:
August-December 2016 and
January-July 2017.
The employee's monthly salary is 22,000 rubles.
In addition to the salary, the employee received a bonus for the 3rd quarter of 2016 in the amount of 18,000 rubles. The monthly bonus amount will be: 18,000 rubles. : 3 months \u003d 6,000 rubles.
The 3rd quarter of the year includes: July, August, September. And in the calculation period, we must take into account the period from August 2016 to December 2016. This means that we take into account only a part of the quarterly premium, which relates to August and September 2016.
Let's calculate the average earnings of an employee:
1) We calculate the wages for 12 months:
12 months × 22,000 rubles. \u003d 264,000 rubles.
2) We include in the calculation the premium for August and the premium for September (these are parts of the quarterly premium received by calculation) 264,000 rubles. + 6,000 rubles. + 6,000 rubles. \u003d 276,000 rubles.
How to take into account non-labor bonuses
Such bonuses as gift payments for the anniversary dates of employees, the organization's birthday, voluntary work by an employee for a sick colleague, and so on are one-off and are not provided for by the remuneration system. It turns out that you cannot include one-time payments in the calculation of average earnings. But, on the other hand, if you want to take this kind of payments into account when calculating the average earnings for vacation pay, just include them in the Bonus Regulations or in the Collective Agreement.
Material assistance is not involved in calculating average earnings
How to determine the calculation period for calculating vacation pay?
What should be considered when calculating the average daily earnings?
Non-standard situations when calculating compensation for unused vacation: how to get out of the situation?
The procedure for granting leave
When granting an employee another vacation, the following must be considered:
- the duration of the vacation must be at least 28 calendar days, excluding holidays and non-working days;
- upon dismissal, the employee is entitled to monetary compensation for unused vacation;
- after one continuous year of work, an employee can be granted leave without maintaining the six months prescribed by law;
- accrued vacation pay is issued to employees no later than three days before the start of the vacation;
- if the employee refuses to leave, he is entitled to compensation (issued upon a written application from the employee). It can be charged over several calendar periods. Replace monetary compensation with the main regular vacation is prohibited, but an additional one is possible - in the cases established by the Labor Code of the Russian Federation (hereinafter - the Labor Code of the Russian Federation);
3 cases when replacing leave with compensation is unacceptable (Article 126 of the Labor Code of the Russian Federation):
the employee is a pregnant woman;
minor;
is engaged in work with harmful or hazardous working conditions.
- vacation can be granted without fail every six months on the basis of a written application from the employee;
- at the request of the employee, the vacation can be postponed, but no more than 2 times in a row;
- vacation can be divided into several parts, provided that one part in any case will be at least 14 calendar days in a row.
The right to the first annual leave at a new place of work arises for an employee after six months of continuous work in the company (part 2 of article 122 of the Labor Code of the Russian Federation). However, in agreement with the management vacation can be provided in advance.
Note!
The right to vacation for a duration of employment of less than 6 months must be granted:
minors (Articles 122, 267 of the Labor Code of the Russian Federation);
women before maternity leave or immediately after it or at the end of the leave associated with caring for a child (Articles 122, 260 of the Labor Code of the Russian Federation);
working, adopting a child under 3 months of age;
in other cases provided for by law.
Holidays are granted based on the vacation schedule. In accordance with the requirements of the legislation, the vacation schedule specifies the procedure and time for granting vacations to employees for the next year. It must be approved no later than December 17th annually.
The employee of the start time of the upcoming vacation must be notified against signature no later than two weeks before its start (part 3 of article 123 of the Labor Code of the Russian Federation).
Formula for calculating vacation pay
Situation 1. The settlement period is fully worked out
In this case, the formula is used to calculate vacation pay:
Amount of vacation pay \u003d Average daily earnings × Number of calendar days of vacation.
Average daily earnings (wages wed) is calculated by the formula:
ZP cf \u003d ZPf / 12 / 29.3,
where ZP f - the amount of actually accrued wages for the billing period;
12 - the number of months that must be taken when calculating vacation pay;
29.3 is the average number of days in a month.
The coefficient of 29.3 is applied only in the month that is fully worked out in the billing period.
Example 1
Suppose an employee of an institution goes on regular vacation from 01.07.2015 for 28 calendar days. The settlement period for calculating vacation is from 01.07.2014 to 30.06.2015. The employee worked it out completely. During this period, the employee was accrued wages accepted for calculation in the amount of 295,476 rubles. Let's calculate the amount of accrued vacation pay for 28 calendar days:
(295,476 rubles / 12 months / 29.3) × 28 \u003d 23,530.51 rubles.
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In fact, it rarely happens that an employee has worked in full for the entire billing period: during the year he may be on sick leave, on a business trip, another vacation, unpaid leave, etc.
Situation 2. The settlement period is partially worked out
Suppose an employee has not worked the entire month. In this case, the number of calendar days in an incomplete calendar month must be recalculated using the formula:
D m \u003d 29.3 / D k × D negr,
where D m is the number of calendar days in an incomplete month;
D k - the number of calendar days of this month;
D neg - the number of calendar days falling on the time worked in a given month.
To calculate the average daily earnings for paying for vacations in the event that one or several months of the calculation period are not fully worked out or the time when the employee was accrued average earnings is excluded from this period, the following formula is used:
ZP av \u003d ZP f / (29.3 × M p + D n),
where salary avg - average daily earnings,
ZP f - the amount of actually accrued wages for the billing period,
M p - the number of completed calendar months worked,
D n - the number of calendar days in incomplete calendar months.
Example 2
The employee went on another 28-day vacation from 09/07/2015. In the billing period from 09/01/2014 to 08/31/2015 he was on sick leave from March 16 to 19, 2015, and from April 23 to April 28 he was on a business trip.
In the billing period, the employee was paid a salary in the amount of 324 600 rubles. (excluding sick leave payments and travel allowances).
Let's calculate the amount of vacation pay.
First, let's determine the number of calendar days per hours worked in March and April 2015:
- in March: 29.3 / 31 × (31 - 4) \u003d 25.52;
- in April: 29.3 / 30 × (30 - 6) \u003d 23.44
Let's determine the average earnings for vacation pay:
324 600 rub. / (29.3 days × 10 + 25.52 + 23.44) \u003d 949.23 rubles.
The amount of accrued vacation pay will be:
RUB 949.23 × 28 days \u003d RUB 26,578.44
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Calculation of vacation pay in non-standard situations
Situation 3. In the month of the billing period, the employee has no income, but there are days to be taken into account (New Year's holidays)
Suppose the doctor-epidemiologist S.A. Ilyin goes on additional leave from 03.08.2015 for 14 calendar days. The settlement period is from 08/01/2014 to 07/31/2015. During this period, he was already on vacation from January 9 to January 31, 2015.
The employee has no accruals in January, and the days of this month (there are 8 of them in our case) that were not included in the vacation period should be taken into account.
Taking into account the above, we will determine the number of calendar days for calculating the additional vacation.
First, let's calculate the number of calendar days in the billing period:
(29.3 x 11 months + 29.3 / 31 x 8) \u003d 329.86.
The accrued salary for the billing period without vacation pay is 296,010 rubles. Let's calculate the amount of the due vacation pay:
296,010 / 329.86 × 14 \u003d 12,563.33 rubles.
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Situation 4. An employee takes vacation immediately after the decree
According to the rules, vacation pay is calculated based on the salary for the 12 months preceding the vacation. If a woman takes another paid leave immediately after parental leave, then, accordingly, she has no income for the last year. In this situation, for calculating the leave, you should take 12 months preceding the period that is excluded from the billing period, that is, 12 months preceding her decree (Regulation on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of 12.24.2007 No. 922 (in ed. from 15.10.2014)).
If the employee did not have any earnings at all (for example, the employee goes on vacation immediately after being transferred from another institution), vacation pay is calculated based on the salary.
Determination of the amount of vacation pay with an increase in wages
A salary increase affects the calculation of vacation pay if this happens:
- before or during vacation;
- in the settlement period or after it.
If the salary has been increased for all employees of the institution, then before calculating the average earnings, you should index its rate and all allowances to the rate that was set at a fixed amount.
The salary increase period affects the indexation order. Payments are usually indexed by the coefficient of increase. To determine the amount of vacation pay, we find the coefficient (K):
K \u003d Salary of each month for the billing period / Monthly earnings on the date of leaving for the next vacation.
If the salary rises during the vacation, you need to adjust only part of the income on average, while it should fall on the period from the day the vacation ends to the date of the increase in earnings; if after the calculated period, but before the start of the vacation, the average daily payment should be adjusted.
Situation 5. The salary was increased after the settlement period, but before the start of the vacation.
Chemist-expert Deeva E.V. was granted the next main leave from 08/10/2015 for 28 calendar days. The monthly salary is 25,000 rubles. The settlement period - from August 2014 to July 2015 - has been fully worked out.
Let's calculate the amount of vacation pay:
(25,000 rubles. × 12) / 12 / 29.3 × 28 calend. days \u003d 23,890.79 rubles.
In August 2015, the salary of all employees of the institution was increased by 10%, therefore, the salary increased taking into account the indexation:
(25,000 × 1.1) \u003d 27,500 rubles.
The amount of vacation pay after the adjustment will be:
RUB 23,890.79 × 1.1 \u003d 26,279.87 rubles.
Situation 6. Increase in wages during the billing period
Technician Sokolov I.N. is going on another main vacation of 28 calendar days from 12.10.2015. The calculation period for calculating vacation pay is from 01.10.2014 to September 2015 inclusive.
Technician's salary - 22,000 rubles. In September, it was increased by 3,300 rubles. and amounted to 25 300 rubles. Let's determine the coefficient of increase:
RUB 25,300 / 22,000 rubles. \u003d 1.15.
Therefore, the salary needs to be indexed. We calculate:
(22,000 rubles × 1.15 × 11 months + 25,300) / 12 / 29.3 × 28 \u003d 24,177.47 rubles.
Determine the amount of compensation for unused vacation days, paid to dismissal
Upon dismissal, the employee has the right to count on compensation for the days of unused vacation.
To determine the number of unused calendar days of vacation, the following data is required:
- the duration of the employee's vacation experience (number of years, months, calendar days);
- the number of vacation days that the employee earned during the period of work in the organization;
- the number of days used by the employee.
The only valid regulatory document clarifying the procedure for calculating compensation for unused vacation remains the Rules on regular and additional vacations, approved by the National Committee of the USSR on April 30, 1930 No. 169 (as amended on April 20, 2010; hereinafter referred to as the Rules).
We determine the vacation experience
The first working year is calculated from the date of joining the given employer, subsequent ones - from the day following the day of the end of the previous working year. In case of dismissal of an employee, the course of his vacation period ends. An employee, applying for a new job, from the first day of work again begins to earn vacation time.
We calculate the number of vacation days earned
The number of vacation days earned is determined in proportion to the vacation experience as follows:
For your information
Usually, the last month of vacation work is incomplete. If it has worked 15 calendar days or more, then this month is rounded up to a whole month. If less than 15 calendar days have been worked out, the days of this month should not be taken into account (Article 423 of the Labor Code of the Russian Federation (hereinafter - the Labor Code of the Russian Federation)). (Clause 35 of the Rules)
The number of vacation days set for each month of the year is calculated depending on the set duration of the vacation. So, for each fully worked month, 2.33 vacation days are required, for a fully worked year - 28 calendar days.
Monetary compensation for all unused days of annual paid leave that an employee has from the beginning of work in the organization is paid only when the employee is fired (Article 127 of the Labor Code of the Russian Federation).
Question in topic
How to compensate for unused vacation days for an employee who leaves without completing the accounting period?
An employee who has not worked in the organization for a period that gives the right to full compensation, upon dismissal, is entitled to proportional compensation for calendar days of vacation. On the basis of clause 29 of the Rules, the number of days of unused vacation is calculated by dividing the length of vacation in calendar days by 12. This means that with a vacation duration of 28 calendar days, 2.33 calendars must be compensated. days for each month of work, included in the length of service, giving the right to receive leave (28/12).
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Unlike regular vacation, which is granted in whole days, when calculating compensation for unused vacation, vacation days are not rounded.
Absenteeism, leave without pay, exceeding 14 days, reduce the vacation experience (Article 121 of the Labor Code of the Russian Federation).
Note!
Employees with whom civil law contracts have been concluded are not entitled to compensation for unused vacation, since the norms of the Labor Code of the Russian Federation do not apply to them.
Determine the period for payment of compensation for leave upon dismissal
Borisov P.I. was admitted to the organization on 12/08/2014, dismissed on 09/30/2015. In June 2015, he was on leave for 14 days, and in July 2015, 31 calendar days on unpaid leave. The period of work in the organization was 9 months 24 days. Since the duration of vacation at their own expense exceeded 14 calendar days per working year, the total length of service should be reduced by 17 calendar days (31-14). This means that the vacation experience will be (9 months 24 days - 17 days).
Since 7 calendar days are less than half a month, according to the rules, they are not taken into account. It follows from this that only 9 whole months are counted in the length of service that gives the right to leave.
The employee used two weeks of the main vacation, he does not need to pay compensation for them. In this case, the employee is entitled to compensation for 6.97 calendar days (9 months × 2.33 - 14 days).
We determine the amount of compensation payments
Example 3
The employee got a job in the organization on 01/12/2015, and on 06/29/2015 he quit. His salary was 40,000 rubles. We will determine the amount of accrued compensation upon dismissal.
From January 12 to June 11, the employee worked five full months. June is counted for the whole month, since from June 12 to June 29, 18 calendar days have been worked, and this is more than half a month (clause 35 of the Rules). As a result, we take 6 months for the calculation.
Compensation is due for 14 calendar days (28/12 × 6).
The calculation period from January 12 to May 31, 2015 consists of 4 whole months (February, March, April, May):
29.3 × 4 \u003d 117.2 days.
Determine the number of days to calculate in January:
29.3 / 31 × 20 \u003d 18.903.
Total in the billing period:
117.2 + 18.903 \u003d 136.103 calend. days
For the billing period, the salary was accrued:
40,000 × 5 \u003d 200,000 rubles.
Let's calculate the amount of compensation:
RUB 200,000 / 136.103 × 14 days \u003d 20 572.65 rubles.
Example 4
The employee was hired on 06/01/2013 with a salary of 30,000 rubles, and on 10/09/2015 he quit.
In October 2014, the employee took regular annual leave of 28 calendar days. For this month he was credited with 29,050 rubles.
From 06/01/2013 to 10/09/2015 worked 28 months and 9 days, round up to 28 months (9 days less than half a month).
Determine the number of vacation days set for the entire period:
28 months × 2.33 \u003d 65.24 days.
But 28 days have already been used, so you should compensate:
65,24 - 28 = 37,24 days
The settlement period is 12 months before the vacation, in our example - from 10/01/2014 to 09/30/2014. During this period, a total of 320,012.48 rubles was charged, to calculate the average daily earnings, you need to take the amount without vacation pay:
320,012.48 - 29,050 \u003d 290,962.48 rubles.
To calculate the actual hours worked, we take 11 fully worked months and 3 calendar days in October 2014 (31 - 28 vacation days).
Thus, in the billing period:
29.3 × 11 + 3/31 \u003d 322.397 calend. days
The average daily salary will be:
RUB 290,962.48 / 322.397 \u003d 902.50 rubles / day.
Therefore, compensation for unused vacation should be accrued in the amount of:
902.50 × 37.24 \u003d 33,609.10 rubles.
conclusions
The legislation prohibits not providing leave for two years in a row, replacing the next main vacation of 28 calendar days with monetary compensation.
The employee must be notified of the start date of the vacation by signature two weeks before the start, vacation pay must be issued no later than three days before the start of the vacation.
The vacation can be divided into parts, but with the condition that one part of it must be at least 14 calendar days in a row.
Holidays are calculated in calendar days. If non-working holidays fall on the vacation period, these days are not paid, and the vacation is extended.
In accordance with paragraph 8 of Art. 255 of the Tax Code of the Russian Federation, for the purpose of taxation of profits, only that amount of compensation for unused vacation, which is calculated in accordance with generally established rules, can be recognized as expenses. Rounding up the number of days of unused leave will lead to an overestimation of the amount of payments made in favor of the employee and an underestimation of the tax base for income tax, and rounding down (from 2.33 days to 2 days) will result in a smaller payment to the employee. than required by law.
S. S. Velizhanskaya,
Deputy Chief Accountant of FFBUZ "Center for Hygiene and Epidemiology in the Sverdlovsk Region in the Oktyabrsky and Kirovsky Districts, the city of Yekaterinburg"
An employee goes on vacation from the beginning of the month. How to calculate vacation pay?
Calculating vacation pay is similar to an accounting exam. Even in a very simple situation there may be questions. Consider one of them. And at the end of the article - tips on what other important points to pay attention to when calculating vacation pay.
Let's say an employee goes on vacation from the 1st. Vacation pay must be calculated and paid at the latest 3 days before. Should the salary be included in the calculation for the month in which the calculation is made? After all, it has not yet been worked out to the end.
Answer.The settlement period depends precisely on the start date of the vacation, and not on the date of accrual of vacation pay. Therefore, the entire salary for the month in which vacation pay is calculated will be included in the calculation of average earnings.
For example, an employee goes on vacation from June 1. Vacation pay must be calculated and issued no later than 3 days before the vacation, i.e. May 28. The period from May 29 to May 31 has not yet been worked out and the salary has not been calculated. However, the accountant will include the salary for the entire May in the calculation of the average earnings. After all, the settlement period is from June 1, 2014 to May 31, 2015.
You don't need to think about such a situation at all if you are taking a vacation in the Chief Accountant Program, an online service for calculating and processing employee payments. You indicate the start date of the vacation separately from the date of payment of vacation pay. And you choose yourself.
The program will immediately report the amount of vacation pay and draw up the necessary documents: a vacation order and a note-calculation in the T-60 form.
A detailed calculation can be found in the "Salary" section for the month in which the accrual was made. Just click on the amount in the "Vacation" line on the yellow sheet.
What to look for when calculating vacation pay
Check if the payments you took into account when determining earnings for the billing period
All payments for the billing period that are provided for by the remuneration system are summed up: salary, allowances, bonuses named in the employment contract or other company documents. Material assistance, monetary gifts for the holidays, etc. are not taken into account.
Payments from average earnings are also not included (hospital benefits, vacation pay, business trips, parental leave, severance pay, etc.).
The Chief Accountant program determines independently which payments need to be taken into account in the calculation of vacation compensation, and which not.
All days and the amounts charged for them when the employee did not work must be excluded from the billing period. But at the same time, he kept his average earnings or did not receive anything at all. These are vacations, business trips, sick leaves, downtime for a good reason, etc.
Absenteeism due to the fault of the employee remains in the billing period. They reduce average earnings. After all, there are no charges during this period.
Important! Rest time is not excluded from the calculation period. For example, weekends and holidays are taken into account when calculating vacation pay. Of course, if they do not fall within the excluded periods.
The Chief Accountant program will calculate the vacation pay itself. You do not need to remember about exclusion periods or the formula for calculating vacation pay in general.
Get guest access and see how vacation pay is counted.
Options for paying personal income tax from vacation pay can be as follows:
- the period from the date of payment of vacation pay to the last day of the month preceding the month of the beginning of the vacation, if the payment of income was made on the last days of this previous month, and from the funds issued on the last day of the month, the tax on vacation pay will have to be paid on the same day;
- the period from the date of payment of income to the last day of the month in which the vacation begins, if the payment of funds for the vacation also occurs in this month;
- the first working day of the month following the month of vacation pay (it does not matter if it will be the month preceding the start of the vacation, or the month in which both events occur: payment of vacation pay and the beginning of vacation), if the last day of the month in which vacation pay is paid is a day off.
What is the procedure for paying personal income tax on vacation pay in 2018?
Attention
rules of accrual and payment
Vacation next month, vacation pay - in the current If the employer applies the general taxation regime, then vacation pay (including withholding personal income tax), as well as insurance premiums accrued from them, he can take into account as part of "profitable" expenses (paragraph 7 of Article 255, paragraphs. 1 clause 1 of article 264 of the Tax Code of the Russian Federation).
If the vacation is from the 1st day of what month of accrual
On the last day of the month, February 28, the company will transfer to the budget the total amount of personal income tax from vacation pay - 5070 rubles.
Info
Personal income tax from vacation pay: when to pay in 2017. Is it possible to pay personal income tax on vacation pay in 2017 ahead of schedule? A special rule for vacation and sick leave is convenient for companies with a lot of employees: the tax can be accumulated within a month.
This means that you do not need to issue payments for personal income tax several times a month from vacation and sick leave.
Important
Make it one payment at the end of the month to make your job easier.
If the last day of the month falls on a weekend or holiday, then transfer the tax no later than the next working day.
For example, April 30, 2017 is Sunday. This means that personal income tax on vacation and sick leave for April must be paid a maximum of May 2, 2017.
Personal income tax from vacation and sick leave must be transferred no later than the last day of the month in which you paid income.
Personal income tax from vacation pay: when to pay, the term for transferring payments
If the amount of vacation pay increases, and this change is reflected by the same date of receipt of income, it turns out that we have not paid tax to the budget, so we need to act differently.
Open the vacation accrual document again and pay attention to the lower left corner of the form.
In the event that the salary for the previous month has been calculated and paid, a link "Correct" appears in the document and a warning message stating that it is not recommended to make changes to the existing document.
But the "Fix" command is just right for our purpose.
When to pay personal income tax upon dismissal in 2017
The procedure for filling out the calculation of 6-NDFL), and if it coincides with the weekend - the first weekday of the next month (letter from the Federal Tax Service dated 05.04.2017 No. BS-4-11 /). A feature of entering data on vacation pay in the 6-NDFL form is the need for their separate reflection from information on other income (except for sick leave) paid on the same day with them, due to a mismatch in the timing of tax payment.
For information on how the recalculation of vacation pay will be reflected in the 6-NDFL form, read the material "We have recalculated vacation pay: how to fill in 6-NDFL?" Summary The deadline for paying vacation pay tax is different from the generally accepted deadline for most types of income. It corresponds to the last day of the month in which vacation pay was issued. If the last day of the month falls on a weekend, then the tax payment deadline is shifted to the next weekday of the month following the month of payment of funds for vacation.
Vacation from August 1 when to calculate vacation pay
Since the beginning of the vacation is possible from any day of the current month, the period for paying vacation pay may be:
- on the last days of the previous month;
- any days of the current month, but always earlier than the beginning of the vacation.
Including the day of payment of vacation pay may coincide with the payment of other income. For example, salaries. For information on when to pay vacation pay to civil servants, read the article "How many days before vacation are vacation pay paid by law?"
Read about how the amount of vacation pay is calculated in this material.
The rules for determining the date of receipt of income, with which the moment of deduction of personal income tax from this income is associated, contains Art. 223
Tax Code of the Russian Federation. Holidays are not separately highlighted in its text. At the same time, of all the points available in the article, only the text of subparagraph is unambiguously linked with vacation pay.
Personal income tax on vacation pay: when to pay in 2017?
Peculiarities of personal income tax payment for compensation for unused vacation During dismissal, the employer may face a situation when the employee has accumulated unspent vacation days.
In this case, monetary compensation is mandatory.
Due to the fact that material compensation is considered to be income received by an individual, it is subject to taxation. Unlike vacation pay, income tax from this amount is paid to the treasury no later than the day following the day of transfer of funds.
Accounting and legal services
Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated 05.02.2016 N 03-11-06 / 2/5872) Insurance premiums accrued from the amount of vacation pay "Profitable" simplifiers have the right to reduce the tax (advances) under simplified taxation system by the amount of contributions accrued from vacation pay, including the period in which the contributions are transferred to the budget (clause 1, clause 3.1, article 346.21 of the Tax Code of the Russian Federation). Compensation for unused vacation If a retiring employee has unused vacation, the employer must pay him compensation for unused vacation upon dismissal (Article 127 of the Labor Code of the Russian Federation). Our online calculator will also help you calculate the amount of compensation for unused vacation.
Holiday Penalties for submission of explanations on VAT not in accordance with the established form can be challenged Taxpayers who are obliged to submit a VAT return in electronic form, and explanations to it in response to the tax authorities' requirements must be sent via the TCS.
There is an approved format for such electronic explanations.
The features of calculating and paying taxes are considered a dynamic category. The Tax Code of the Russian Federation is annually subject to changes, and responsible employers need to closely monitor the amendments to the legislation.
Particular attention is paid to discussions of when to pay personal income tax on vacation pay, and what term for transferring payments is established by tax legislation.
When to pay personal income tax on vacation pay Contents
- 1 The paid vacation privilege
- 2 Duties of a tax agent
- 3 Time frames for withholding personal income tax from vacation pay
- 4 Features of payment of personal income tax when compensating for unused vacation
- 4.1 Video - Terms of payment of personal income tax and contributions from vacation pay
Paid Leave Privilege An employee registered under an employment agreement has a legal right to claim paid leave for 28 calendar days.
Vacation from the 1st when to calculate vacation personal income tax insurance in 2017
The resulting value must be multiplied by the number of days that the employee will spend on vacation.
Payment is made in cash or in the form of a transfer to the bank account of an individual. Duties of a tax agent Vacation is taxed with personal income tax in the same way as salary taxation:
- 13%: for employees who are tax residents of the Russian Federation;
- 30%: for employees who do not belong to the category of tax residents of the Russian Federation.
The employer transfers personal income tax to the IFTS at the place of registration. Failure to comply with tax obligations is subject to penalties.
The amount of the fine is 20% of the tax amount. Time frames for withholding personal income tax from vacation pay The main principle is to transfer funds to the state treasury no later than the date of receipt of cash or money transfer to the card account.
Vacation from the 1st when to accrue vacation personal income tax in 2017
- in cash from the cash register;
- by transfer to the employee's bank card;
- transfer of funds to the account of a third party at the request of the employee.
Thus, withholding tax from vacation pay occurs at the time of their actual payment, that is, no later than 3 days before the start of the vacation.
The payment of vacation pay to the employee is carried out by reducing the total amount of accruals on vacation by the amount of withholding tax.
How does this affect the moment of payment of personal income tax from vacation pay? Rules for determining the date of payment of tax on vacation pay The determination of the date of payment of personal income tax on vacation pay in 2018 is subject to a special rule, which began to operate in 2016 (subparagraph "g", clause 2 of article 2 of the Law "On Amendments ..." dated 02.05.2015 No. 113 -FZ). Until 01.01.2016, such payment had to be made no later than the day the funds were received from the bank for issuing vacation pay in cash or the day the income was actually transferred by non-cash method.
Not later, but not necessarily on the last day of the month. That is, you cannot later, you can earlier. If you have a small state and it is more convenient for you to transfer tax immediately after payment of vacation pay, do so. Personal income tax from vacation pay: when to pay in 2017. How to reflect personal income tax from vacation pay in 2017 in 6-personal income tax In section 2 of the 6-personal income tax form, they show: on line 100 - when income is considered received (for vacation pay - this is the day the employee was given money); on line 110 - when personal income tax was withheld (for vacation pay - coincides with the date of receipt of income); on line 120 - the deadline when personal income tax must be transferred to the budget (for vacation pay - this is the last day of the month when they were issued); on line 130 - the income received (the amount of vacation pay); on line 140 - withholding personal income tax (vacation pay tax). At the salary, the date of receipt of income is the last day of the month, the date of withholding personal income tax is the day of payment.
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