Vacation days accrual. How to calculate holiday pay? How is compensation for unused vacation calculated?

09.05.2020

Vacation pay is calculated as the product of
average daily earnings
the number of days of vacation granted.

ZPsr. x Dotp.

The duration of the main paid leave is 28 calendar days.
Vacation may be granted in full or may be divided into parts, however, one of them must not be less than 14 days.

Payments taken into account when calculating vacation pay

Holidays are paid on the basis of average earnings, determined in accordance with
with the Regulations on the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
To calculate it, all types of payments provided for by the remuneration system used by this employer.
These payments include:

wages accrued to the employee at tariff rates, salaries (official salaries) for hours worked;
wages accrued at piece rates;
accrued in art organizations the fee of employees who are on the payroll of these organizations, and (or) remuneration of their labor, carried out at the rates (rates) of the author's (staged) remuneration;
allowances and additional payments to tariff rates (official salaries) for length of service (work experience), academic degree, academic title, for combining professions (positions), expanding service areas, increasing the volume of work performed;
payments related to working conditions (harmfulness), as well as the amount of accrued regional coefficients, payments for night work, weekends and non-working holidays, for overtime work;
bonuses and remuneration provided for by the remuneration system;
other payments applied by this employer.

When calculating average earnings, social payments are not taken into account,

not related to wages. Among them are financial assistance, payment of the cost of food, travel, education, utilities, recreation, etc.

Billing period

The billing period for any mode of operation is 12 calendar months preceding the period of going on vacation. (Article 139 of the Labor Code of the Russian Federation)

The billing period does not include the time when the employee:

received benefits for temporary disability or for pregnancy and childbirth;
had the right to average earnings in accordance with labor legislation (was on vacation or on a business trip).
The only exception is that an employee is entitled to average earnings during breaks for feeding a child, but this time is not excluded from the billing period;
did not work due to downtime due to the fault of the employer or for reasons beyond the control of either the management or the staff;
was released from work for other reasons provided for by law (for example, leave without pay).

Formula 1
calculation of average daily earnings for vacation pay

ZPsr. = ZPf. / 12 months / 29.3

where:
ZPsr. - average daily earnings;
ZPf. - the amount of actually accrued wages for the billing period;
29.3 - the average monthly number of calendar days.

The employee leaves in April 2014 for another paid vacation for 14 calendar days.
Earnings for the billing period is 780,000 rubles.
For the calculation, the accountant used coefficient 29.4 and the average daily earnings amounted to 2210, 8843 rubles.
(780,000 rubles: 12 months: 29.4).
The amount of vacation pay amounted to 30,952.38 rubles. (2210.8843 rubles x 14 days).

If applied new coefficient 29.3, then the average daily earnings will turn out a little more and will amount to 2,218.4300 rubles.
(780,000 rubles: 12 months: 29.3).
This means that vacation pay will be more, namely, 31,058.02 rubles. (2,218.48 rubles x 14 days).
Accordingly, the difference in vacation pay due to the coefficients will be 132.64 rubles. (31,058.02 rubles - 30,925.38 rubles).

Example 1

The employee went on vacation on July 1, 2010 for 14 days.
The settlement period for its payment is from 07/01/2009 to 06/30/2010.
In the billing period, the employee was accrued wages accepted for calculation - 85,000 rubles. Vacation pay must be calculated. The amount of vacation pay for 14 calendar days will be
RUB 3,373.02(85,000 rubles / 12 months / 29.4 days x 14 days).

Formula 2
calculation of average daily earnings for vacation pay

If one or more months of the billing period have been worked out
not completely
or the time when the employee was accrued the average earnings was excluded from this period

ZPsr. = ZPf. / (29.3 x Mpcm + Dncm)

where:
Mpkm - the number of full calendar months worked;
Dnkm - the number of calendar days in incomplete calendar months.
The number of calendar days in an incomplete calendar month is calculated as follows:
Dnkm = 29.3 / Dk. x Dotr.

where:
Dk. - the number of calendar days of this month;
Dotr. - the number of calendar days falling on the time worked in a given month.

Example 2

The employee went on vacation for 28 days. from 10.07.2010.
In the billing period (07/01/2009 - 06/30/2010) from August 15 to 17, 2009, he was on sick leave,
from 22 to 30 November 2009 was on a business trip.
In the billing period, the employee was accrued wages in the amount of 98,000 rubles. excluding sick pay and travel allowance.
Vacation pay must be calculated.

Calculate the number of calendar days falling on hours worked in August and November 2009.
In August it will be 26.6 days. (29.4 / 31 x (31-3)),
in November - 20.6 days. (29.4 / 30 x (30-9)).

We find the average earnings to pay for the vacation.
It is equal to 287.22 rubles. (98,000 rubles / (29.4 days x 10 months + 26.6 days + 20.6 days)).

The amount of vacation pay payable to the employee will be: RUB 8,042.16(287.22 x 28 days).

Example 3

"Worker" goes on vacation for 28 days from May 5, 2011.
The billing period is 12 months from May 2010 to April 2011 inclusive.
The salary of an employee in 2010 was 8,000 rubles, and from January 1, 2011, due to the increase in salaries for all employees of the organization, the salary of the "Employee" began to be 10,000 rubles.
The employee is also entitled to an additional payment for combining professions in the amount of 10% and bonuses are accrued monthly.

In the billing period, the employee was accrued wages accepted for calculation:
- for May-December 2010 - 114,232.38 rubles, incl. holiday pay (28 days) for August 2010 in the amount of 12,152.38 rubles;
- for January-April 2011 - 58,348.49 rubles, incl. sick leave (5 days) in February 2011 in the amount of 4605.64 rubles.

From earnings for May-December 2010, we exclude vacation pay:
114,232.38 - 12,152.38 \u003d 102,080 rubles.
We make adjustments to earnings for May-December 2010, taking into account the increase in salary from January 1, 2011.
The correction factor is 10000 / 8000 = 1.25
Earnings for May-December 2010 will be:
RUB 102,080 x 1.25 = 127,600 rubles.
From earnings for January-April 2011, we exclude the amount of sick leave:
58 348.49 - 4605.64 \u003d 53 742.85 rubles.
The amount of actually accrued wages for the billing period will be:
127,600 + 53,742.85 = 181,342.85 rubles
Calculate the number of calendar days falling on hours worked in August 2010.
2.85 days (29.4 / 31 x (31-28))
Let's calculate the number of calendar days falling on hours worked in February 2011.
24.15 days (29.4 / 28 x (28-5))
We find the average daily earnings to pay for the vacation.
It is equal to: 564.93 rubles. (181,342.85 rubles / (29.4 days x 10 months + 2.85 days + 24.15 days)).
The amount of vacation pay for 28 calendar days will be:
RUB 15,818.04(564.93 x 28 days).

Important to consider!

It is impossible not to grant leave for two years in a row or to replace a “normal” leave of 28 calendar days with monetary compensation.

If any part of the leave exceeds 28 calendar days, it may be replaced by monetary compensation. For example, leave of "extended duration" is provided for teachers, doctors, employees with a disability group, etc.

Vacation can be divided into parts, but so that at least one part is at least 14 calendar days in a row.

The employee must be warned about the start date of the vacation against receipt two weeks before it starts, and vacation pay must be issued to him three days before the start of the vacation. If at least one of these conditions is violated, the employee has the right to demand that the vacation be postponed to another time convenient for him.

Vacation pay is measured in calendar days. At the same time, if non-working holidays fall on the vacation period, these days are not paid, but the vacation is extended.

Personal income tax is charged on the amount of vacation pay (13%) and insurance premiums. Vacation pay reduces the income tax base.

An accountant specializing in payroll is often faced with the accrual of vacation pay.

Moreover, there are such cases as granting leave to a part-time worker, a new employee who has not worked for six months from the date of entry to work, and other interesting points.

After reading this article, you will learn how to calculate vacation in 2019 and get acquainted with examples of calculating vacation pay.

Legislative regulation

most important normative document in terms of organization and remuneration is the Labor Code of the Russian Federation. To account for the vacation, a whole chapter at number 19 is allocated in it.

In addition, in order to regulate certain issues on granting leave to employees, federal laws and Decrees of the Government of the Russian Federation.

In particular, Decree No. 922"On the peculiarities of the procedure for calculating the average wage" of December 24, 2007 decides possible problems for calculating average earnings.

basic local act in the enterprise is collective agreement, which is between the employees of the organization and the employer. It contains all the main nuances of providing annual leave. Besides, key points in granting leave to a particular employee are established in the employment contract.

Types of leave and conditions for its provision

The Labor Code of the Russian Federation guarantees employees of organizations the following types of recreation:

leave without pay.

The first two types of vacations are paid. Basic vacation given for 28 calendar days. An employee of the organization can go on vacation after six months of continuous work.

The employer has the right to send specialists of certain categories on vacation with their consent, without waiting for 6 months In the organisation.

representatives of the weaker sex before and immediately after it;
employees - adoptive parents of children under the age of 3 months;
workers under the age of 18.

In subsequent years of work at the enterprise, the employee has a vacation at any time.

For certain professionals extended annual leave. It is provided on the basis Labor Code and other federal laws.

In particular, they are:

Additional holidays with preservation average salary established by the employees of the organization:

for deviating from normal;
for the special nature of the work;
for the irregularity of the working day;
for work in the regions of the Far North and areas equated to them;
in other statutory cases.

In addition to the above, the collective agreement may provide for special additional holidays for rest of workers.

How vacation days are calculated

If the employee's length of service is a full year with the employer, then calculating the number of vacation days will not be difficult. The duration of the vacation of a particular working person is prescribed in the employment contract when he is hired for a position. Usually, after a year of work in an organization, leave is provided in the number of days specified in this document, or half of it.

There are cases when an employee asks for leave before the end of the year of performance of his duties or decides to quit. In such cases, you have to calculate how many days of rest he is entitled to this employee.

It can be calculated from formula:

K \u003d (M * Ko) / 12,

K is the number of vacation days due for the time that he worked in the organization,
M - the number of months worked in full,
Ko - the number of days of vacation established for the year of work.

For example. Continuous experience employee in the organization is 7 months. The employment contract states that for the year of work he is entitled to 44 days of vacation. The number of vacation days that he is entitled to at this moment is: (7 months * 44 days) / 12 months = 25.67 days.

When calculating vacation days, the number of months worked is required round up to whole month. According to the rules, rounding should be done as follows. Excesses that are less than two weeks are not taken into account. If the surplus is more than two weeks, then they must be rounded up to a whole month.

For example, an employee started work on April 8. Vacation asks from December 19 of the same year. It turns out that he worked in this organization for 7 months and 9 calendar days. These 9 days are discarded, since this number of days is less than half a month. The calculation is based on 7 months of continuous operation.

Usually, when calculating vacation days, a fractional number is ultimately obtained. To facilitate calculations, many accountants use rounding it to an integer, although the law does not stipulate that this action is mandatory. At the same time, it should be remembered that rounding should be done in favor of the employee, and not according to the logic of arithmetic.

For example, the number of vacation days that an employee is entitled to in the calculation was 19.31 days. Rounding results in 20 days.

What is taken into account when calculating

The Decree of the Government of Russia No. 922 dated December 24, 2007 considered issues related to the calculation of average daily earnings. It states that the calculation of the average salary per day must be carried out taking into account all payments that relate to remuneration for work.

To them relate:

Wage. This is the salary tariff rate, payment at piece rates, payment as a percentage of revenue and others, including non-cash wages.
Various allowances and surcharges. These are all kinds of stimulating and compensation payments, northern coefficients and regional allowances.
Performance bonuses and other rewards.
Other types of payments related to remuneration for work.

To derive the average salary, you need to take only those accruals that were made for the actual time of work and for the work that was actually done. It follows from this that when calculating the average daily wage do not need to be taken into account the following charges:

allowances and other payments financed from the Social Insurance Fund;
payments made on the basis of average earnings (these include holiday payments, payment during a business trip);
one-time bonuses not related to wages (bonus for certain holidays);
gifts and financial assistance;
other accruals not related to remuneration for work.

In a relationship work periods included in the vacation calculation, the same principle applies. The 12-month billing period includes only the time that the employee actually worked.

To calculate vacation from the total annual experience the following periods are discarded:

the time when the employee retains the right to receive an average salary;
the time the employee was on or at;
days off with pay, which are allocated for the care of the disabled;
the period of release of the employee from work (absenteeism, downtime, etc.).

Calculation Order

The period for accrual of vacation pay is 12 months preceding the vacation.

There are situations when an employee of the organization does not have payroll accruals for this period of time, or he actually did not work at that time. In this case, it is necessary to take for the estimated time those 12 months that come before the estimated year. In the absence of accruals and days worked and 2 years before the vacation, the average daily salary is calculated based on the data of the month in which the employee goes on vacation.

At full time worked

The ideal case is when the employee for the entire billing period did not go on vacation and sick leave. Then he will have fully fulfilled the norm of his working time.

In such a situation, vacation pay is accrued according to a specific formula:

Zd \u003d Zg / (12 * 29.3)

Zd - average daily earnings,
Zg - annual salary,
29.3 - the average monthly number of calendar days.

The annual amount of accrued remuneration for work is obtained as a result of summing up the accrued salary for the 12 months that precede the vacation.

With incomplete hours worked

The formula discussed above is not suitable for calculating vacation in situations where 12 billing months have not been fully worked out by the employee.

Here it is necessary to use another, more complex formula:

Zd \u003d Zg / (M * 29.3 + D * 29.3 / Dn)

M - the number of months worked in full,
D - the number of calendar days worked in unworked months,
Days - the norm of calendar days in non-worked months.

Examples

Case 1. An employee wishes to go on vacation from February 20 for 15 days. From February of last year to January of this year, he worked without interruption. During this time, he was credited with 198,750 rubles, of which 13 thousand rubles is a bonus to professional holiday. When calculating vacation, the amount of this bonus must be deducted from the total earnings. It turns out 185,750 rubles. The average daily salary will be 185,750 / (12 * 29.3) = 528.30 rubles. As a result, the employee will receive 528.30 * 15 = 7924.50 rubles for 15 days of vacation.

Case 2. An employee takes a vacation from December for 21 days. In the billing period, he was on advanced training courses for two weeks in March and on vacation for 10 days in September. Data on his earnings and actual hours worked are given in the table.

Month	Number of hours worked in calendar days	Working hours in calendar days	Amount of accrued wages	Additional payments
December	31	31	20000
January	31	31	20000
February	28	28	20000
March	17	31	27000	13000 rub. - travel expenses
April	30	30	20000
May	31	31	20000
June	30	30	20000
July	31	31	20000
August	31	31	20000
September	20	30	30000	18000 rub. - vacation pay
October	31	31	20000
November	30	30	20000
TOTAL:	341	365	257000	31000

The calculation of average earnings will include wages in the amount of 257,000 - 31,000 \u003d 226,000 rubles. The norm of working hours in 10 months has been fully worked out. In March and September, he worked only 37 days at a rate of 61 calendar days.

It turns out that, on average, this employee receives per day: 226,000 / (10 * 29.3 + 37 * 29.3 / 61) = 727.20 rubles. The amount of vacation for 21 days will be: 727.20 rubles. * 21 days = 15271.20 rubles.

The rules and examples of calculations are presented in the following video:

Only an accountant can say what a difficult task it is - to correctly calculate the amount of vacation pay. This amount of compensation is easily determined only in the standard case, when an employee went to work strictly according to calendar schedule. But this rarely happens. Someone was sick, someone took a vacation at their own expense, and someone combined work in two places. There are recommendations in the legislation for such cases.

What is vacation pay?

All the main points and rules for calculating vacation payments, granting vacation and its terms are described in T.K. Russian Federation. Article 114 explicitly states that for the employee during the annual rest warranty is maintained for workplace or position. The time spent on vacation is paid in the amount of earnings per month, which is determined by the number of 28 days.

According to the law, for the first time, an employee can take advantage of annual leave after working at the enterprise for six months from the date of admission. If during this period the employee used vacation at his own expense for more than two weeks, then this time is not included in the calculation of vacation pay.

If necessary, the employee can receive leave in advance, before this period, you only need to agree on this with the boss. In some cases, the duration of the vacation period may be increased or, due to production needs, the vacation periods are changed. All changes must be notified to the employee. Articles 115 and 116 of the Labor Code of the Russian Federation provide for types of additions to the period of standard leave. Here it is:

about harmful working conditions;
about the special nature of tasks;
about irregular working hours.

Vacation increases in the case of work in the Far North or in other cases, which are regulated by state laws.

There is no maximum limit for legal leave extensions. Holidays and weekends are not payable and are not included in the number of days of rest.

In order for the enterprise to avoid disputes between employees about the time of going on the next paid vacation, the administration develops and posts a mandatory schedule of annual holidays for review. The law determines the time for drawing up such a schedule no later than 14 days before the beginning of the next year. This document is equally important for administration and employees. By agreement between the employee and the employer, vacation can be divided into parts at different times. The only condition under the law is that one of the parts of the vacation be at least two weeks.

All calculations to determine the amount of vacation pay and their payment must be made before the start of the rest period no later than 3 days. To calculate the amount of vacation pay, it is necessary to determine the amount of average earnings. There is a list of previous payments that are taken into account when calculating vacation pay. Basically includes all the amounts that the employee received for the implementation job duties and tasks, compensation and other payments are not included in the list.

What payments are taken into account when calculating vacation pay?

When calculating vacation pay, the employee responsible for calculating it must take into account the following types of payments:

earned amounts of money that were credited to the employee in accordance with the accepted payment system in this organization;

teachers add to this amount cash, accrued for additional hours of work;

correspondents of publications and cultural workers are taken into account the fees they receive;

bonuses received for the billing period to a fixed salary for length of service, skill, length of service, etc.;

money received for harmful labor, allowances provided in certain areas. Overtime pay;

all premiums accrued during the accounting year. Monthly bonuses are added, accrued remuneration for the quarter, six months, based on the results of the completed annual period;

in cases where the time for calculating vacation pay is less than the period for which the remuneration is made, then monthly part is calculated and taken into account in the calculation. If the remuneration is accrued for the time worked, and the employee missed some days, then the funds calculated for the actual exits are taken into account;

all bonuses based on the results of the past year, if they were calculated for the year preceding the holiday, are taken into account without fail, even if the accrual date does not coincide with the reporting period.

Types of payments that are not taken into account when determining vacation pay

The list of payments that cannot be taken into account when calculating vacation pay.

Vacation pay example.

To calculate the average earnings for calculating the amount of vacation pay or for payments for unused vacation, all the amounts listed are added together. Then divide by the number 3 and 29.3. The first number indicates the number of months taken into account, and the second - the average monthly number of days of the month. If the enterprise has a collective agreement, then the calculation of the average wage can be done in a different way in accordance with the provisions of this document. Wherein there should be no infringement of the material well-being of the employee compared to the standard calculation, otherwise it is against the law.

The procedure for calculating and charging taxes on the amount of vacation payments

Since vacation pay is the income of a citizen, then the company is obliged to correctly calculate and pay tax on it to the state budget. Tax on income in the form of vacation pay is subject to a fee of 13%. All of these recommendations are described in more detail in Tax Code Russian Federation. The amount of tax is withheld from the employee upon the fact of issue, and the transfer to tax authorities made on the day of receipt of funds in a banking institution.

From the amount accrued to the employee as vacation pay, other taxes are paid. Payments for contributions to pension and social insurance are obligatory.

When accruing unified social taxes and other payments on the amount of vacation pay, the amount of funds subject to income tax is reduced.

Features of calculating vacation pay

Prizes

The amount of a one-time bonus for a year, half a year or a month is included in the calculation of the amount of vacation pay only if it relates to direct remuneration for paying for the labor process. Prizes accrued for other achievements, victories in competitions, bonuses to holiday dates, are not taken into account.

To calculate the amount of vacation pay, taking into account the bonus, you need to add the total amount of all remunerations to all types of earnings for the year and divide by 12 months, and then another 29.3. If in the reporting period there are two identical bonuses, for example, at the end of the year, then the amount of one premium is taken into account, reflecting the reward for this time. To calculate the part of the remuneration taken into account when working for a period less than that specified in the bonus, you need to divide the entire amount by the standard required number of working days and multiply by the number of actual exits.

Shortened day or part-time work week

The provisions of the Labor Code provide, in agreement with the administration, to establish working time part-time or weekly with payment in proportion to the time spent in the organization. It also states that work in such conditions does not carry any restrictions regarding vacation for workers.

If an employee works part-time or a week, there are no special features for this case. The calculation is based on the fact of working hours, and the number of days on vacation does not change and contains 28 days.

Lack of earned funds

It happens that during the billing period the employee did not work for some time. In this case, only the actually worked months and incomplete worked months are taken into account in the calculation. The number of actual outputs is determined, which will be proportionally taken into account in the calculation.

Employee salary increase

To do this, you need to calculate the coefficient for increasing wages. The amount of the new payment for the month is divided by the amount of salary before the increase for the same period. With the help of the obtained coefficient recalculation of average earnings in one working day. Such indexation is carried out with an increase in wages by order in the entire unit. If the salary is raised to one of the employees, then the adjustment is not made.

Vacation after six months of work

After working in the organization for the prescribed six months, the employee can take a vacation and use all 28 calendar days in full. In this case, the actual time worked over the past six months and all accrued wages are taken into account. If such an employee leaves the enterprise earlier than he has worked for the prescribed year, then the manager has the right to deduct the amount of debt from the dismissal payments for unworked days on early leave.

Vacation experience includes time periods of actual hours worked, rest days and holidays, granted annual leave, downtime due to the fault of the administration, forced absenteeism.

Vacation without pay for up to 2 weeks is counted, the period of being on sick leave. There may be other cases described in the provisions of the collective agreement.

The length of service for the onset of the right to rest does not include a period of absenteeism, leave granted to mothers up to the age of a child of three years, leave without maintenance lasting more than 2 weeks.

part-time

Holidays for part-time employees are provided simultaneously at two places of work. Since the law does not provide for changing the length of rest days for part-time workers, this number of days must match provided that the length of service for accruing leave was similar in both places.

If at one of the workplaces an extended vacation is laid down for certain categories of workers, then at another place the part-time worker is provided with leave without pay for a mismatched number of vacation days.

When working, including part-time work within one organization, it is easier to calculate vacation time due to one calculation. But, if the time of work by agreement at the main job and part-time duties do not coincide, then two different calculations are made.

Employee transfer

When transferring an employee, the contract on work at the previous place is considered terminated. Upon dismissal of an employee, must account for all compensation if for some reason he did not use his vacation. At the new place, the seniority for vacation and the calculation of vacation pay is carried out in accordance with the existing schedule. The transfer of employees within one enterprise is calculated according to the same scheme.

Exit from maternity leave

If during the parental leave there was no increase in wages, then the calculation is made according to the standard scheme. The year preceding the maternity leave is taken as the billing period. Time off for pregnancy and child care up to three years is excluded from the calculation.

Each employee should know how the amount of vacation pay is calculated, because this will allow him check the correctness of the calculation and initially determine the amount of funds that you can count on during your vacation.

In general, an employee is entitled to an annual basic paid leave of 28 calendar days.

In this case, the employee can divide the vacation into several parts in agreement with the employer. In this case, one of the parts of the vacation must be at least 14 calendar days. And the rest of the days the employee can use as he pleases.

Paid leave must be granted to the employee annually.

If the employee did not use the right to leave before dismissal, then upon dismissal he is paid monetary compensation for all unused holidays.

The employee must be notified against signature of the start time of the vacation no later than two weeks before the start of the vacation.

Vacation documentation

Employees need to schedule vacations in order to arrange vacations.

Vacation schedules should be drawn up for each calendar year two weeks before its start.

The vacation schedule reflects information about the vacation time of each employee.

The employees of the organization should be familiarized with the approved vacation schedule against signature.

Vacation pay period

Holidays are paid no later than three calendar days before the start of the holiday.

In this case, it is necessary to take into account both working and non-working days - holidays and weekends.

For example, if an employee goes on vacation from Monday, then the money should be paid to him on Friday or earlier.

Vacation pay calculation

The amount of vacation pay is calculated based on average earnings.

To calculate the average earnings, all types of payments provided for by the remuneration system are taken into account, regardless of the sources of these payments.

The calculation of the average earnings of an employee, regardless of the mode of his work, is based on the wages actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains the average. 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).

The average daily earnings for vacation pay and compensation for unused vacation are calculated for the last 12 calendar months.

The average daily earnings for paying holidays provided in calendar days and paying compensation for unused holidays is calculated by dividing the amount of wages actually accrued for the billing period by 12 and the average monthly number of calendar days (29.3)

Accounting

The obligations of the organization arising from employment contracts in connection with the emergence of the right of employees to paid holidays, provided for by the legislation of the Russian Federation, are recognized as estimated obligations.

The procedure for determining the amount of the estimated liability associated with payments made in connection with the provision of paid holidays to employees is not established by law and in regulations on accounting not fixed.

Consequently, such a procedure is developed by the organization independently and is fixed in the accounting policy of the organization.

Since cash payments related to the provision of paid vacations to employees are subject to insurance premiums to off-budget funds, the amount of the recognized estimated liability should also include the corresponding amount of insurance premiums.

Estimated liabilities in accounting are reflected in the account.

The estimated liability is recognized as an expense for ordinary activities on the element of remuneration and is debited to accounts 20 "Main production" (in the part attributable to employees of the main production) and 26 "General business expenses" (in the part attributable to management staff) or 44 "Sales Expenses" (in the part attributable to the personnel of the commercial service) in correspondence with the credit of account 96 "Reserves for future expenses".

During the reporting year, the actually accrued amounts of vacation pay, as well as the amounts of the corresponding insurance premiums, are transferred from the debit of the account to the credit of accounts 70 "Settlements with personnel for wages" and 69 "Settlements for social insurance and security", respectively.

Corporate income tax

Vacation pay is included in labor costs.

The specified expenses, taken into account for the purposes of taxation of profits, are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds.

Application of PBU 18/02

Since in accounting an expense in the form of vacation pay paid to an employee, as well as accrued on vacation insurance premiums, is recognized at the time of recognition of the corresponding estimated liability, and actually incurred costs are reflected in tax accounting, deductible (VVR) and corresponding to them arise in accounting when recognizing estimated liabilities. deferred tax assets (DTA).

As expenses are recognized for income tax purposes (in the form of amounts accrued to employees in connection with the provision of paid vacations and insurance premiums), the above-mentioned VVR and SHA are repaid.

Personal income tax (PIT) when calculating vacation pay

The amount of vacation pay is subject to personal income tax, which forms the tax base for personal income tax.

The organization, as a result of relations with which it receives income, is recognized as a tax agent for personal income tax and is obliged to calculate, withhold and transfer to the budget the appropriate amount of personal income tax directly from income individual upon actual payment.

The income under consideration is taxed at the rate of 13%.

Insurance premiums when calculating vacation pay

Vacation pay paid to an employee employment contract, are recognized as an object of taxation and form the basis for calculating insurance premiums for compulsory pension insurance, for compulsory social insurance in case of temporary disability and in connection with motherhood, for compulsory medical insurance, as well as for compulsory social insurance against accidents at work and occupational diseases.

The date of making payments in the form of vacation pay for the purposes of calculating insurance premiums is the day when the said payments are accrued to the employee.

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Vacation pay: details for an accountant

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In this article, we will understand how vacation pay is calculated What formulas are used for this. In addition, we will analyze an example of calculating vacation pay.

Leave is different, it can be the next basic paid leave, maternity and childcare leave, temporary disability leave. Vacation is granted to an employee on the basis of an employee's application, a sample of which can be downloaded, and an order to grant leave.

As we will consider in detail in the next article. When an employee goes on vacation, he receives vacation pay. All types of vacation pay are calculated based on the average wage for the billing period. In this article, we will consider how vacation pay is calculated for an employee during the next main vacation.

How to calculate vacation pay for an employee?

To determine the amount of vacation pay due to an employee during the next vacation, you need to calculate the average daily earnings and multiply it by the number of vacation days.

The main task here will be to determine the average daily earnings (SDZ).

The formula for calculating the average daily earnings for vacation pay:

SDZ \u003d ZP / Drab.,

RFP- accrued wages for the billing period,

Drab. - the number of days that the employee worked during the billing period.

When determining the accrued wages (CP), all payments that are provided for by the wage system at this enterprise must be taken into account. Various social payments that are not related to wages are not taken into account, for example, material assistance, travel expenses, meals, etc.

The settlement period for calculating vacation pay is 12 months preceding the vacation. If the employee did not have time to work for 12 months. at the enterprise, then the billing period is taken from the moment the employee is hired.

Thus, we get that the RFP is the accrued salary for the 12 months preceding the vacation.

Now let's figure out what Drab is, that is, how to determine the number of days that an employee worked in the reporting period.

If an employee has worked every day for 12 months, then everything is simple. Just multiply 12 by the average number of calendar days, since April 2, 2014 this number is 29.3.

Drab. = 12*29.3

If the employee has not worked all 12 months every day, which is most often the case, then it is a little more complicated. Perhaps he was ill for some time, went on some kind of vacation, or was absent for some other reason. In this case, the number of days worked by him in 12 months. should be calculated as follows.

Drab. = Dp. + Days,

Dp.- number of cal. days from fully worked months,

Days- number of cal. days of incompletely worked months.

Dp. = number of months fully worked * average number of calendar days.

Days \u003d ((Crab.1 / Ktotal.1) + (Crab.2 / Ktot.2) + ...) * 29.3.

Crab.1 - number of waste cal. days in the first is not fully worked out. month,

Ktot.1 - total number of cal. days in the first incomplete work. month.

Crab.2 - number of waste cal. days in the second is not fully worked out. month.

Ktot.2 - total number of cal. days in the second is not fully worked out. month.

29.3 - the average number of calories. days.

Having calculated the average daily earnings (SDZ), we can determine the amount of vacation pay (O).

General formula for calculating vacation pay

O \u003d SDZ * number of vacation days

I understand that most likely the above formulas will cause some difficulties, so that everything becomes completely clear, I propose to consider an example of calculating vacation pay.

Practical video: “How to calculate vacation pay for an employee?”

An example of calculating vacation pay for an employee

The employee's salary is 10,000 rubles, plus he receives a monthly bonus of 5,000 rubles.

The billing period is 12 months (from 01/01/2013 to 12/31/2013).

Of these 12 months, the employee worked a full 10, 2 months did not work completely: he was ill in March for 4 days and in June for 10 days. For March, the employee was charged 12140 rubles, for June 7860 rubles.

We count wages accrued for the billing period (year):
ZP \u003d 15000 * 10 + 12140 + 7860 \u003d 170000 rubles.
We count the number of days from fully worked months:
Dp. = 10 * 29.4 = 294 days.
We count the number of days from incompletely worked months:
March:
total calendar days:
Ktot.1 = 31 calendar days,
worked:
Crab.1 = 31 - 4 = 27 calendar days.
June:
total calendar days:
Ktot.2 = 30 calendar days
worked:
Crab.2 = 30 - 10 = 20 calendar days.
Days = (27/31 + 20/30) * 29.4 = 45.2 days.
We calculate the total number of calendar days worked by an employee for 12 months:
Drab. = Dp. + Days = 294 + 45.2 = 339.2 days.
We consider the average daily earnings for 12 months:
SDZ \u003d ZP / Drab. \u003d 170,000 / 339.2 \u003d 501.2 rubles.
We calculate the amount of vacation pay for 28 days:
O \u003d SDZ * 28 \u003d 501.2 * 28 \u003d 14033.6 rubles.

I hope that now the question of how to calculate vacation pay for the next vacation is not difficult. If you still have questions, write, ask. I will try to answer all the questions that have arisen on the topic of calculating vacations. In the next article, we will explore