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 the calculation of average earnings approved by the decree of the Government
dated December 24, 2007 No. 922.

The general procedure for calculating average earnings when paying 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, the Federal Law of 02.04. 2014 No. 55-FZ article 139 of the Labor Code of the Russian Federation was amended. From now on, when calculating vacation pay, the coefficient 29.3 is used instead of the coefficient 29.4. 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
12 (months) and 29.3 (monthly average number of calendar days).

The estimated period for the vacation is 12 months preceding the month in which the employee goes on vacation.

How to calculate average daily earnings

Firstly, the billing period.

Secondly, the amount of payments that the employee received in the billing period.

The estimated period for vacation pay is 12 months immediately prior to the month in which the employee goes on vacation.

You must take into account the calendar month:

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 day of the month inclusive.

EXAMPLE HOW TO DETERMINE THE PAYMENT PERIOD

In the billing period 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.
The calculation includes all payments that were received by the employee: bonuses, surcharges, allowances, incentives, etc.

The list of payments that are taken into account, see the decree of the Government of the Russian Federation
from 12.24. 2007 No. 922, and more precisely in paragraph 2 of the Regulation approved by this resolution
about the features of calculating average earnings.

Here is a list of payments that you need to consider in average earnings when calculating vacation pay:

• wages accrued at tariff rates, official salaries, piecework rates, as a percentage of revenue from sales of products;
• non-monetary wages;
• commission remuneration;
• the fee of the editorial staff of newspapers, magazines, and other media;
• the difference in salaries of employees who have transferred to a lower-paid position;
• allowances and surcharges (for class, qualification, length of service, combination of professions, etc.);
• compensation payments related to the work regime and working conditions (due to regional regulation, surcharges for work in harmful and difficult working conditions, at night, in multi-shift mode, on weekends and holidays and overtime);
• bonuses and rewards;
• other payments provided by the wage system.

Not included in the calculation of average earnings: financial assistance, dividends, loans and other payments that are not related to. That is, payments are not for labor.

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 implementation 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 of 8,000 rubles.

In April, the employee again exceeded the sales plan, 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 material assistance in the amount of 4,000 rubles in connection with the birth of a child.

12 months × 20 000 rub. \u003d 240 000 rub.

2) We include in the calculation two premiums paid in March and April 2017.

240 000 rub. + 8 000 rub. + 5 000 rub. \u003d 253,000 rubles.

3) We do not include material assistance 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 average earnings in equal shares. The total bonus amount 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.

AN EXAMPLE OF ACCOUNTING THE QUARTERLY AWARD IN THE CALCULATION OF AVERAGE EARNINGS

Billing period is 12 months preceding 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 premium amount for the month will be: 18,000 rubles. : 3 months \u003d 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. So we take into account only part of the quarterly premium, which refers to August and September 2016.

We calculate the average employee earnings:

1) We consider the salary for 12 months:

12 months × 22 000 rub. \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 rub. + 6 000 rub. \u003d 276,000 rubles.

How to account for non-labor bonuses

Prizes such as gift payments to employees' anniversaries, the organization’s birthday, voluntary work by an employee for a sick colleague, and so on, are of a one-time nature and are not provided for by the wage 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 such payments into account in calculating the average earnings for vacation pay, simply include them in the Bonus Regulation or in the Collective Agreement.

Material assistance is not involved in calculating average earnings

Vacation from the 1st day of the month in 1C: Salary and personnel management 8 edition 3.1

The situation when an employee goes on vacation from the 1st day of the month 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 leave calculation 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 program 1C: Salary and personnel management 8 edition 3.1. To accrue vacation pay, go to the “Salary” tab and select the “Vacation” item.

Add a new document and carefully fill in all the fields. Holidays begin on October 1, the payment date is September 28, and September is selected as the accrual month.

If we look at the calculation of average earnings, we will see that the salary for September was not included in it.

We pay holidays to the employee in the amount calculated on this document, then we accrue and pay salaries for September.

After the data on wages for September appeared, vacation pay should be recalculated. Until 2016, you could just go into a previously created document, re-calculate it 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 terms of income dates, 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 in the same date of receipt of income, it turns out that we did not pay the tax to the budget, so we need to act differently. Again we open the document of accrual of leave 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 “Correct” link appears in the document and a warning sign saying 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 latest payroll calculation.

In our case, the average earnings increased, the difference in the amount of vacation pay we quickly pay the employee, while the date of receipt of income, which will be reflected in the 6-personal income tax, will already be a different date - October 5.

  Question Holidays were paid at the end of December 29, 30, 31, 2015. Accrued on January 31, 2019. Because we are accruing from revenue, then we can not 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 tax, which the organization withheld and transferred in December, relates to 2015.

Calculation of holidays in 2019 and 2019: examples of calculation

  , calculation of vacation pay in 2019, determination of vacation time, number of vacation days, billing period, payments for the billing period, vacation pay. To conduct the correct calculation of vacation in 2019 and 2019 (examples of calculation you will find below), determine: the duration of the calculation period, which is taken into account when calculating the average earnings; employee earnings for the billing period; average daily wage of an employee; total amount.

Subject: Vacation on the 1st day, what month to charge

  Vacation on the 1st of the month, which month to accrue Still, please, if anyone knows, tell me what month to accrue the vacation, which began on April 1, but which was paid according to preliminary estimates on March 25, what legislative acts say this.

because I accrue April vacation in April, simply because it is April, but simply because March 25 I don’t have the March accrued salary so that the vacation is calculated correctly, but simply because then I don’t recalculate either the vacation or the March salary ( all of a sudden, an employee from March 25 to March 31 will fall ill or take without maintenance (how do you know all these March outings of absenteeism, which are so important for the April vacation?).

How to determine the billing period for vacation pay

  Before calculating the employee’s earnings for, determine for what period to collect this information.

We are talking about the so-called billing period.

It is important to consider that its duration is limited, and some periods of time should be excluded from it.

  This recommendation will help you not to make a mistake in the calculation.

What is the length of the billing period for? In general, the length of the billing period depends on how long the employee works with the employer.

How to calculate and arrange a vacation (examples)

  Miscellaneous How to calculate and arrange a vacation (examples) There are many nuances in determining vacation pay, ranging from taking into account bonuses, sick leave, business trips and ending with which days you need to consider.

Consider the examples of the procedure for paying for the rest. In general, the calculation procedure is simple.

I used to advise my clients to simply recalculate the leave calculation 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 program 1C: Salary and personnel management 8 edition 3.1.

Terms of payment of wages, bonuses, vacation pay and other accruals

  Konstantin Nikolaev 2014-04-22

Consider when it is necessary to pay wages and other accruals, what documents regulate payments, and also responsibility for untimely payment of accruals.

Deadlines for the payment of wages According to Article 136 of the Labor Code of the Russian Federation.

Ministry of Labor explained how to properly accrue vacation pay

  All calculations regarding 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. The official website of the Ministry of Labor and Social Policy of the Russian Federation posted information

“On the need to recalculate vacation pay taking into account changes in the average number of calendar days”

.

When it is more profitable to go on vacation Rule one: in the 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 a lot of 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 - too many holidays and too few working days. We calculate vacation pay in 2018 This happens if the whole organization raised wages, salaries, hourly rates. If the salary of the employee has been individually raised, this paragraph does not apply to him. The calculation of the indexation coefficient is simple.

Vacation next month, vacation in the current

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 para. 3 p. 2 Article 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 personal income tax amounts calculated and withheld by the tax agent (hereinafter referred to as the Settlement) for the I quarter, six months, 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-personal income tax. As defined in clause 1.1 of the Procedure, the calculation form is filled out on the basis of accounting for income accrued and paid to individuals by a tax agent, tax deductions provided to individuals, calculated and withheld personal income tax contained in tax accounting registers.

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-personal income tax (approved) in Section 2 will reflect the amount of payments twice. If the organization pays the balance of additional accrued vacation pay in the next quarter, then such payments will fall into the next reporting period. See the articles “How not to make a mistake when filling out 6-personal income tax” and “Control ratios of 6-personal income tax: take three”. The procedure for filling out section 2 of the calculation according to form 6-personal income tax is given below.

Labor aspects Payment of leave is made by the employer no later than three calendar days before it begins (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, 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 the amount of personal income tax should be transferred to the budget is a letter of the Federal Tax Service of Russia dated 05/11/2016 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 on 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 counted the vacation pay and paid 4,000 rubles.

  Personal income tax will be 520 rubles. (4,000 × 13%). Section 2 for 2016 will be completed as follows:

• line 100 shall indicate the date of December 27, 2016;
• line 110 - 12/27/2016;
• line 120 - 01/09/2017 (due to the fact that 12/31/2016 is a day off (Saturday), based on paragraph 7 of Art.

Accrual of vacation pay, if vacation is from the 1st day

Info

A vacation employee needs to be paid 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 (paragraph 10 of the Regulation on the specifics 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 - through the 28th (29th) day inclusive).

Important

This is prescribed in article 139 of the Labor Code of the Russian Federation and paragraph 4 of the Regulation. It turns out that if the vacation begins on the 1st of the month, then at the time of vacation pay, there is no data on the amount of wages for the last month. But you can’t shift the billing period. In this situation, there are two options to solve the problem.

September 7, 2015 when to assess contributions, if the employee’s vacation is from the beginning of the month

The new salary of the employee is divided into the previous one, and the coefficient is obtained. Consider this situation by example. The well-known Ivanov goes on vacation May 15, 2018. You are using an outdated version of the browser! Regarding tax accounting of vacation pay amounts, the answer has been prepared on the basis of the assumption that the organization is applying the basic tax assessment method and the accrual method. In order to tax profits under the accrual basis, accrued vacation pay should be recognized as an expense no earlier than the month on which vacation days fall (that is, no earlier than January 2015).

  At the same time, the accounting for expenses on vacation pay differs depending on whether they are taken into account as part of direct or indirect expenses. Holidays accrued for the days of the annual (main, additional) vacation granted in accordance with labor legislation can be considered as part of labor costs.

Holidays on the 1st day, which month to charge

Tax Code of the Russian Federation withholding by the tax agent personal income tax from the sum of vacation pay is made also on the date of their actual payment. Starting January 1, 2016, when paying income to the taxpayer in the form of vacation pay, tax agents are required to transfer to the budget the amounts calculated and withheld by 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). Surcharge is also vacation pay. Thus, if the organization issues part of the leave before the leave, and the balance of the additional accrued leave is paid in the next month, the personal income tax should 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-personal income tax in section 2 will reflect the average earnings twice.

The moment of recognition of such expenses depends on the method of accounting for income and expenses. Calculation of vacation pay For the settlement period, they take 12 months preceding the coming month of going on official vacation. Calculation of vacation pay In the case of a fully worked out billing period In practice, it is infrequent, but it is still considered the basic formula for calculating the average daily earnings (SDZ) ЗП - the 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 45,000 * 12 / (12 * 29.3) \u003d 1537.1 If the vacation is 14 days, vacation pay will be 21520 rubles.

The employee goes on vacation from the 4th day when accruing vacation pay

Personal income tax, the timing of the tax transfer and the sums of actually received income and tax withheld for all individuals. Section 2 indicates:

• line 100 - the date of actual receipt of income, reflected on line 130;
• line 110 - the date of tax withholding from the amount of actually received income, reflected in line 130;
• line 120 - the date no later than which the amount of tax should be transferred;
• line 130 - the summarized amount of actually received income (without deducting the amount of tax withheld) on the date indicated in line 100;
• line 140 - the total amount of tax withheld on the date specified in line 110.

If for different types of income having one date of their actual receipt, there are different periods for transferring tax, then lines 100–140 are filled out for each period for transferring tax separately (Section

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• Vacation calculation
• How to calculate vacation pay and compensation for unused vacation leave
• Cheat sheet for payroll, vacation pay and sick leave

Calculation of the number of days of 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 average daily earnings of the employee.

  The employee goes on vacation from the beginning of the month. How to calculate vacation pay?

Vacation calculation is similar to an exam for an accountant. 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.

Suppose an employee goes on vacation on the 1st of a day. Holidays must be accrued and paid at the latest 3 days before. Should payroll 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 billing period depends 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 accrued falls into the calculation of average earnings.

For example, an employee goes to rest from June 1. Holidays must be credited and issued no later than 3 days before the holidays, i.e. May 28th. The period from May 29 to May 31 has not yet been worked out and the salary has not been accrued. Nevertheless, 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 don’t need to think about such a situation at all if you are making a vacation in the Glavbukh Program, an online service for calculating and processing payments to employees. You indicate the start date of the vacation separately from the date of vacation pay. And choose yourself.

The program will immediately report the amount of vacation pay and issue the necessary documents: vacation order and note-calculation in the form of T-60.

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 you have taken into account payments when determining earnings for the billing period

All payments for the billing period that are provided for by the wage system are summarized: salary, allowances, bonuses named in the employment contract or other documents of the company. Material assistance, cash gifts for the holidays, etc., are not taken into account.

Payments from average earnings (hospital benefits, vacation pay, business trips, parental leave, severance pay, etc.) are also not included.

The Glavbukh program independently determines which payments should be taken into account in compensation for vacation, and which are not.

All days and the amounts accrued for them when the employee was not working should be excluded from the billing period. But at the same time, he retained average earnings or received nothing at all. This is a vacation, business trip, sick leave, downtime for a good reason, etc.

Absenteeism stays in the billing period. They reduce average earnings. After all, this is not during the accrual.

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 generally the formula for calculating vacation pay.

Get guest access and see how holidays are counted.