From the 1st of the next month. Vacation pay: procedure and examples
Three days before the start of the vacation, the organization is obliged to pay the employee vacation pay, which is calculated from the average daily earnings.
Average daily earnings
Features of calculating average earnings are approved by a decree of the Government of the Russian Federation
dated December 24, 2007 No. 922.
The general procedure for calculating 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 from 02.04. 2014 No. 55-FZ, Article 139 of the Labor Code of the Russian Federation was amended. From now on, when calculating for vacation pay, instead of the coefficient 29.4, the coefficient 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 Last year- for 12 calendar months. To do this, the accrued wages, including all payments provided for in the organization, must be divided
by 12 (months) and by 29.3 (average monthly number of calendar days).
The billing period for vacation pay is 12 months prior to 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 billing period.
The pay period for vacation pay is 12 months immediately prior to the month in which the employee goes on vacation.
Calculate the calendar month:
January: 1st to 30th of the month inclusive.
February: from the 1st to the 28th of the month inclusive.
March: from the 1st to the 31st of the month inclusive.
EXAMPLE HOW TO DETERMINE THE PAYMENT PERIOD
The billing period includes:
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.
The calculation includes 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 Decree 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 the calculation of average earnings.
Here is a list of payments that need to be taken into account in the average earnings when calculating vacation pay:
- wages paid for tariff rates, official salaries, piece rates, as a percentage of the proceeds from sales of products;
- wages paid in non-monetary form;
- Commission remuneration;
- the fee of employees of editorial offices of newspapers, magazines, other media;
- the difference in official salaries of employees who have moved to a lower-paid position;
- allowances and surcharges (for class, qualification category, length of service, combination of professions, etc.);
- compensation payments related to the mode of work and working conditions (due to regional regulation, additional payments for work in harmful and difficult working conditions, at night, in multi-shift mode, on weekends and holidays and overtime)
- awards and rewards;
- other payments provided by the system of remuneration.
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 monthly salary of an employee is 20,000 rubles.
In addition to the salary, the employee receives bonuses for the fulfillment and overfulfillment of the sales plan in accordance with the Regulation on Bonuses, which is approved by the company.
In March, the employee exceeded the sales plan and received a bonus in the amount of 8,000 rubles.
In April, the employee again exceeded the sales target, but this time to a lesser extent and received a bonus of 5,000 rubles.
In May, the employee did not fulfill the plan, but received material assistance in the amount of 4,000 rubles in connection with the birth of a child.
12 months × 20,000 rubles = 240,000 rubles.
2) We include in the calculation two premiums paid in March and April 2017.
240 000 rub. + 8 000 rub. + 5 000 rub. = 253,000 rubles.
3) Financial assistance is not included 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 should be taken into account in the average earnings in equal shares. total amount premiums must be divided by the number of months that are included in the bonus period. For example, if the premium is for a quarter, the premium amount should be divided by 3 months.
If at least one of the bonus months did not fall into the billing period, part of the bonus "falls out" and is not taken into account in average earnings.
EXAMPLE OF ACCOUNTING FOR A QUARTERLY BONUS IN CALCULATION OF AVERAGE EARNINGS
The billing period is the 12 months preceding the vacation.
We take into account the periods:
August-December 2016 and
January-July 2017.
The monthly salary of an employee 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 amount of the bonus per month will be: 18,000 rubles. : 3 months = 6,000 rubles
The 3rd quarter of the year includes: July, August, September. And in the billing period, we must take into account the period from August 2016 to December 2016. This means that we take into account only part of the quarterly premium, which refers to August and September 2016.
Calculate the average salary of an employee:
1) We consider wages for 12 months:
12 months × 22,000 rubles = 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 rub. + 6 000 rub. = 276,000 rubles.
How to account for non-labor bonuses
Such bonuses as gift payments for anniversaries of employees, the birthday of the organization, voluntary work by an employee for a sick colleague, and so on, are one-time in nature 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 into account such payments in the calculation of average earnings for vacation pay, simply include them in the Bonus Regulations or in the Collective Agreement.
Financial assistance is not included in the calculation of average earnings
Vacation from the 1st of the month in 1C: Salary and personnel management 8 edition 3.1
The situation when an employee goes on vacation from the 1st of the month quite often raises questions from our clients and readers: vacation pay must be paid 3 days before the start of the vacation, the previous month has not yet been fully worked out, and wages have not been accrued, but this month should be included in the calculation of the average. I used to advise my clients to simply recalculate the vacation accrual document after the final payroll for the previous month, but with the advent of 6-personal income tax, the situation has changed a bit.
Consider an example in the 1C program: Salary and personnel management 8 edition 3.1. To calculate vacation pay, go to the "Salary" tab and select the "Vacation" item.
Adding new document and carefully fill in all fields. The vacation starts on October 1, the payment date is September 28, we select September as the accrual month.
If we look at the calculation of average earnings, we will see that wages for September were not included in it.
We pay vacation pay to the employee in the amount calculated according to this document, then we accrue and pay the salary for September.
After the payroll data for September came out, holiday pay needs to be recalculated. Until 2016, one could simply go into a previously created document, calculate it again and pay the employee the difference in amounts in case of an increase in average earnings. But with the advent of 6-personal income tax, the situation has changed: now we calculate and pay personal income tax in the context of the dates of receipt of income, the vacation tax was calculated on the date of September 28, then it was withheld and transferred to the budget, so now it is undesirable to recalculate this personal income tax. 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 underpaid 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 is calculated and paid, a link “Correct” appears in the document and a warning message that it is not recommended to make changes to the existing document. But the “Fix” command is just right for our purpose. When you click on the link, a new document is created in which the amount of vacation pay is recalculated, while the previous amount is reversed and a new one is charged, taking into account the last calculation wages.
In our case average earnings increased, we promptly pay the difference in the amount of vacation pay to the employee, while the date of receipt of income, which will be reflected in 6-personal income tax, will already be another date - October 5.
Question Vacation pay was paid at the end of December 29, 30, 31, 2015. Accrued on January 31, 2019 Because we accrue from revenue, then we cannot accrue vacation pay in December, because
How to fill out 6 personal income tax. Answer It is not necessary to reflect the payments of 2015 in the calculation of 6-personal income tax. The vacation pay tax that the organization withheld and transferred in December relates to 2015.
Vacation calculation in 2019 and 2019: calculation examples
, calculation of vacation pay in 2019, determination of vacation experience, number of vacation days, billing period, payments for the billing period, vacation pay. To spend correct calculation vacations in 2019 and 2019 (you will find calculation examples below), determine: the duration of the billing period, which is taken into account when calculating average earnings; employee earnings for the billing period; the average daily wage of an employee; total amount.Topic: Vacation on the 1st, which month to accrue
Vacation on the 1st, which month to accrue Still, please, if anyone knows, tell me which month to accrue vacation, which began on April 1, but which was paid according to the preliminary calculation on March 25, in which legislative acts it is spoken about.because I accrue April vacation in April, simply because it is April, and simply because on March 25 I do not have a March accrued salary, so that the vacation is calculated correctly, but simply from the fact that then I do not recalculate either the vacation or the March salary ( suddenly an employee from March 25 to March 31 will fall ill or be taken without pay (how do you know that all these March exits are absenteeism, which are so important for April vacation pay?).
How to determine the billing period for vacation pay
Before calculating an employee's earnings for, determine for what period this information is collected.This is the so-called settlement period.
It is important to consider that its duration is limited, and some periods of time must be excluded from it.This recommendation will help you not to make a mistake in the calculation.
What is the duration of the billing period for In general, the duration of the billing period depends on how long the employee works for the employer.
How to calculate and issue a vacation (examples)
Miscellaneous How to calculate and arrange vacation (examples) There are many nuances in determining vacation pay, ranging from accounting for bonuses, sick leave, business trips and ending with which days to take into account.Consider the examples of the procedure for paying for the due rest. In general, the calculation procedure is simple.
I used to advise my clients to simply recalculate the vacation accrual document after the final payroll for the previous month, but with the advent of 6-personal income tax, the situation has changed a bit. Consider an example in the 1C program: Salary and personnel management 8 edition 3.1.
Terms of payment of wages, bonuses, vacation pay and other accruals
Konstantin Nikolaev 2014-04-22Consider when it is necessary to pay wages and other accruals, what documents regulate payments, as well as responsibility for late payment of accruals.
Terms of payment of wages According to Article 136 of the Labor Code of the Russian Federation.
The Ministry of Labor explained how to properly calculate vacation pay
All calculations relating to vacation pay should be calculated in calendar days.If an employee goes on vacation, for example, on Monday he needs to be paid no earlier than Friday, according to the Ministry of Labor. Information is posted on the official website of the Ministry of Labor and Social Policy of the Russian Federation
"On the need to recalculate vacation amounts, taking into account changes in the average monthly number of calendar days".
When is it more profitable to go on vacation Rule one: in months in which there are many non-working holidays, the amount of vacation pay will be less. On the contrary, if there are many working days in a month, then more money will be credited. The thing is that if there are many holidays in a month, then the so-called cost of a working day increases. According to the Labor Code, non-working holidays are not included in the number of calendar days of vacation and are not paid, but they increase the duration of rest. From this point of view, taking a vacation in January or May is unprofitable - there are too many holidays and too few working days. We consider vacation pay in 2018. This happens if wages, salaries, hourly rates were raised throughout the organization. If the employee's salary was increased individually, then this paragraph does not apply to him. The calculation of the indexing factor is simple.
Vacation next month, vacation pay this month
Attention
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 features provided for in 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 inspection at the place of their registration the calculation of the amounts of personal income tax calculated and withheld by the tax agent (hereinafter referred to as the Calculation) for the first quarter, six months, nine months - no later than the last day of the month following relevant period, for the year - no later than April 1 of the year following the expired tax period, according to the form 6-NDFL. As determined by clause 1.1 of the Procedure, the calculation form is filled out on the basis of income accounting data accrued and paid individuals tax agent provided to individuals tax deductions, calculated and withheld personal income tax contained in registers tax accounting.
The employee goes on vacation: features of calculations - 2016
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 rest of the accrued vacation pay in the next quarter, then such payments will fall into the next reporting period. See the articles “How not to make mistakes when filling out 6-personal income tax” and “ Control ratios for 6-NDFL: double three "The procedure for filling out section 2 of the calculation in the form of 6-NDFL is given below.
Labor aspects Payment for vacation is made by the employer no later than three calendar days before it starts (Article 136 of the Labor Code of the Russian Federation, letter of Rostrud dated July 30, 2014 No. 1693-6-1). In accordance with Art. 139 of the Labor Code of the Russian Federation, p.
If the vacation is from the 1st day of what month of accrual
Tax Code of the Russian Federation, the deadline for tax transfer is postponed to 01/09/2017 (the date no later than which must be transferred to the budget amount of personal income tax, - letter of the Federal Tax Service of Russia dated May 11, 2016 No. BS-4-11 / 8312);
- on line 130 - 4,000 rubles;
- on line 140 - 520 rubles.
Example 2 CollapseShow 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 amount to 2600 rubles. (20,000 × 13%). On January 9, the organization recalculated vacation pay and paid 4,000 rubles.
Personal income tax will amount to 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), based on clause 7 of Art.
Vacation pay if vacation from the 1st
Info
And vacation pay must be paid to the employee three days before the start of the vacation. This is stated in article 136 of the Labor Code of the Russian Federation. How to calculate vacation pay in this case? After all, vacation pay must be paid on the basis of average earnings calculated for a period equal to 12 previous calendar months (clause 10 of the Regulations on the peculiarities of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). In this case, the calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).
Important
This is spelled out in article 139 of the Labor Code of the Russian Federation and paragraph 4 of the Regulations. It turns out that if the vacation starts on the 1st of the month, then at the time of accrual of vacation pay there is no data on the amount of wages for last month. You can't change the billing period. In this situation, there are two options to solve the problem.
September 7, 2015
The new salary of the employee is divided by the previous one, and the coefficient is obtained. Consider this situation For example. The well-known Ivanov goes on vacation on May 15, 2018. You are using an outdated browser version! Regarding the tax treatment of vacation pay amounts The answer is prepared on the assumption that the entity applies the OSNO, the accrual basis. For the purpose of taxation of profits under the accrual method, accrued vacation pay must be recognized as expenses no earlier than the month in which the vacation days fall (that is, not earlier than January 2015).
At the same time, accounting for vacation pay expenses differs depending on whether they are included in direct or indirect expenses. Vacation pay accrued for the days of annual (basic, additional) leave granted in accordance with labor legislation can be taken into account as part of labor costs.
Vacation on the 1st, which month to accrue
Tax Code of the Russian Federation tax withholding personal income tax agent from the amount of vacation pay is also made on the date of their actual payment. From January 1, 2016, when income is paid to the taxpayer 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, article 226 of the Tax Code of the Russian Federation). The surcharge is also vacation pay. Thus, if the organization issues part of the vacation pay before the vacation, and the rest of the 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 these 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.
The timing of recognition of such expenses depends on the method of accounting for income and expenses. Calculation of vacation pay For the billing period, take 12 months preceding the upcoming month of going on official leave. Calculation of vacation pay In the case of a fully completed billing period In practice, it is rare, but still considered the basic formula for calculating average daily earnings(SDZ) ZP - salary received for the full billing period (12 months) 12 months.
- the number of months in the billing period 29.4 - the average number of days in one month. Important! On April 2, 2014, the Labor Code was amended and now the average monthly number of calendar days is 29.3. For example, an employee's salary is 45,000 rubles per month SDZ \u003d 45000 * 12 / (12 * 29.3) \u003d 1537.1 If the vacation is 14 days, then vacation pay will be equal to 21520 rubles.
The employee goes on vacation from the 4th when to accrue vacation pay
personal income tax, the timing of the transfer of tax and generalized for all individuals the amount of actually received income and tax withheld. Section 2 states:
- on line 100 - the date of actual receipt of income reflected in 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 generalized amount of income actually received (without deducting the amount of tax withheld) on the date indicated in line 100;
- on line 140 - the generalized amount of tax withheld 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 tax transfer, then lines 100-140 are filled in for each tax transfer period separately (paragraph
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- How to calculate vacation pay and compensation for unused vacation upon dismissal
- Cheat sheet for payroll, vacation and sick leave
Calculating the number of days unused vacation upon dismissal The amount of this compensation is determined by multiplying the number of vacation days not used by the employee at the time of dismissal by the employee's average daily earnings.
The employee goes on vacation from the beginning of the month. How to calculate holiday pay?
Calculating vacation pay is similar to an accounting exam. Even in a very simple situation, there may be questions Let's 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 employee goes on vacation from the 1st. Vacation pay must be calculated and paid no later than 3 days before. Should the salary for the month in which the calculation is made be included in the calculation? After all, it has not yet been completed.
Answer. The billing period depends on the start date of the vacation, and not on the date the vacation pay is accrued. Therefore, the entire salary for the month in which vacation pay is accrued will fall into the calculation of average earnings.
For example, an employee goes on vacation from June 1. Vacation pay must be accrued and paid 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 accrued. However, the accountant will include in the calculation of average earnings the salary for the whole of May. After all, the billing period is from June 1, 2014 to May 31, 2015.
You do not need to think about such a situation at all if you make out a vacation in the Chief Accountant Program, an online service for calculating and processing employee benefits. You indicate the start date of the vacation separately from the date of payment of vacation pay. And choose yourself.
The program will immediately report the amount of vacation pay and issue Required documents: order for leave and a note-calculation in the form of T-60.
A detailed calculation can be viewed 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 you took into account those payments when determining earnings for the billing period
All payments for the billing period that are provided for by the remuneration system are summarized: salary, allowances, bonuses, named in the employment contract or other documents of the company. Financial assistance, cash gifts for holidays, etc. are not taken into account.
Also does not include payments from average earnings ( hospital benefits vacation pay, business trips, parental leave, severance pay, etc.).
The Chief Accountant program determines on its own which payments should be taken into account in compensation for vacation, and which should not.
From the billing period it is necessary to exclude all days and the amounts accrued for them when the employee did not work. But at the same time, he retained an average salary or received nothing at all. These are holidays, business trips, sick leave, downtime for a good reason, etc.
Absenteeism due to the fault of the employee remains in the billing period. They reduce the average wage. After all, there are no charges for this time.
Important! Rest time is not excluded from the billing period. For example, weekends and holidays are taken into account when calculating vacation pay. Of course, if they do not fall on excluded periods.
The Glavbukh program will calculate vacation pay itself. You do not need to remember about excluded periods and in general the formula for calculating vacation pay.
Get guest access and see how vacation pay is counted.