Calculation of vacation pay with examples
Each year, both for ordinary employees and for accountants of enterprises and organizations, a hot time comes. Some go on vacation, on others in this regard, an additional load lies: calculation of vacation pay. So that when calculating vacation funds, accounting officers do not have difficulties, there are specially developed algorithms by which they are supposed to be considered. The same algorithms help to understand the method of accruing vacation pay to ordinary employees of enterprises and organizations that do not have a special education. About how to consider vacation pay in different cases we will tell in this material.
Count the number of well.Deserved days of vacation on the calculator of vacation days.
Previously, in order to make vacation pay, many accountants created a separate type of accrual. Now you can use another scheme by forming the “Vacation” document in the program integer. Such an opportunity was created by developers specifically for lending on vacations.
The first step needs to open the section “Salary and personnel” and select in it the item “All accruals”.
Next, a magazine of accrual documents will open, in it you need to select the “Create” button. After pressing it, a small menu will appear with the choice of documents options, among which there will be a “vacation”. It is this menu item that is needed to create a new document.
Some accountants have a question regarding the possibility of displaying a vacation schedule in 1C: Accounting 8.3. Such a function in this according to no. To create such a schedule and work with it, you need to use additional software, for example, 1C ZUP.
2.1 work with a document
After selecting the “Vacation” item in the menu, a form will open on the screen for entering the necessary data.
Organization, name of the employee, the vacation period and the date of registration must be indicated in the upper part of the document. The displayed date will be defined as the period in which vacation pay is accrued. To save the data, you need to click the “Record” button.
A little lower in the left side is the submenu “foundation, period of work”. By clicking on it, you can see the fields to display the base of the vacation:
The next line is used to indicate for which period the vacation pay for the employee.
All this information needs to be entered manually.
After a specific employee was selected, and all the necessary data is filled out, you need to “conduct” the document by pressing the corresponding button. The 1C program as part of this process is conducting a bochuing to accrue vacation pay. This action is based on the information existing in this system. The employee’s working experience and the salary assigned to him.
If necessary, on the basis of an electronic document, an accountant may print an order for a vacation in the form of the T-6 directly from the intense. It is also possible to display an average earnings for printing.
On the same page, vacation pay can be paid by pressing the corresponding button.
The amounts “accrued”, “personal income tax” and “average earnings” are generated in automatic mode. At the same time, the value of “accrued” remains fixed. But, if necessary, the average earnings indicator can be edited manually, for this you need to click on the pencil icon next to the number.
The average earnings are calculated on the basis of data on the actually worked time for the current year. In the integration, you can change both accrued amounts and spent days. This information will be used when calculating a new amount that will be displayed in the corresponding field.
To return back the values that were originally designed by the system, you need to click the “Restore” button.
In approximately the same way, the amount of “personal income tax” is edited.
On a special tab, the named “accrual” automatically displays the accrual (“main vacation”), and the amount of vacation funds is calculated by the program. If necessary, this amount can be adjusted by hand.
After the performance of all the described actions, the formed data relating to vacation pay will appear on the page “Calculation of salaries”. The program will take into account the vacation data and will automatically recalculate the spent days and the size of the salary.
The payroll received by the employee will also reflect the paid vacation.
How to calculate vacation pay to the fireplace
Stop counting the salary on the calculator and in Excel. There is an affordable universal 1C tool for calculating salaries
For technical reasons, payment on the card today will be temporarily unavailable with 18.00 to 22.00 Moscow time we apologize.
- Calculate the salary in any way: by salary, according to the formula, at the tariff
- Add and change the allowances at your discretion: for each place of work, temporary and permanent.
- Set up and calculate accruals on units, work statuses, sources of financing, etc.P
- Make a calculation of the vacation reserve and write off from it when calculating the leave and calculate insurance premiums
- Perform automatic calculation of the output aid and compensation for vacation for periods and types when dismissed
- Calculate any taxes and deductions, including additional tariffs
- Form regulated reporting in the Federal Tax Service, PFR, FSS, Rosstat easily and without errors
- Send reports directly from the program
- Work with proactive benefits of benefits through social electronic document management with the FSS (SEDO).
- Drive the staffing table and a table of accounting of working time
- Execute all personnel documents for several employees and for all places of work in one document.
- Consider vacations in the context of places of work and types of vacations: make a schedule; Consider the periods for which vacations are provided for each type of vacation
- Fill out information about the institution and turn off unused functionality using a simple and understandable step.By.Step assistant
- Use the subscription schemes for working with the program and subsystems
The development of a new program is usually a long and painstaking process. We made it easier. Of all the documents and reports, you can watch short (up to 10 minutes), but detailed video tutorials.
Even a novice accountant will not make mistakes when filling out documents. Hipples will help him, in the form of official messages, while maintaining a document, if some fields are not filled
Analyze everything regarding the calculation of the salary, check the calculated and withheld personal income tax, keep everything under control. This is easy to do, thanks to a large number of analytical reports that you can configure as you like according to the data you need
No longer need to be nervous that it is impossible to work with the program while a complex report is formed (for example, for a large number of employees). Work with documents while the report is formed in the background.
Tired that employees are constantly distracting accountants with a request to print a certificate?The problem will be solved by the free mobile application “Personal Account of the Employee”.How it works? The employee sets an application on his phone (without access to the database!), creates a request to the accounting department and is waiting for the answer. The accountant, in turn, gets the opportunity to respond to the requests received in electronic form directly from the 1C-Kamin program: Salary 5.0 when it is convenient for him.
Calculation and accrual of vacation pay in 1C: ZUP 3.0
The required type of vacation is added to the directory “Views of vacations”. At the same time, two accruals will be created in the corresponding list. To calculate the vacation itself and for calculating compensation for it. If the type of vacation is added by setting, then you need to install the appropriate flag in the section “Settings. Calculation of salaries. Setting up the composition of accruals and deductions. Vacation”. In this case, the required type of vacation will be added to the directory “Views of vacations” automatically.
In order to issue an order for vacation in 1C and perform a vacation in 1C ZUP, you should create a document “Vacation” through the sections of “personnel” or “salary”.
You can issue a group order for vacation using the document “Vacation of employees”. Further, the link “Make vacation” should be formed a separate “Vacation” document for each vacationers.
The duration of the main vacation in the “Vacation” document on the “Basic Leave” tab can be specified in two ways:
- Indicate the date of start and end of the vacation: the duration of the vacation will be calculated automatically.
- Indicate the date of start of the vacation and its duration: the date of the end of the vacation will be filled automatically.
The “Vacation” document has been calculated on the bookmark “Called (in detail)” of vacation pay for registered vacations on the Basic Vacation and Additional Vacations bookmarks.
Note: Additional leave to the victims of the Chernobyl nuclear power plant is paid not by the employer, but by the social protection authorities, therefore, the amount of vacation pay for him will not be calculated on the laying of the “vacation” document. The program needs to register a period of the absence of an employee on the “Additional Vacation” bookmark, calculate the average earnings (props “average earnings” on the “Basic Leave” bookmark) and issue a certificate to pay for additional leave to the victims of the Chernobyl nuclear power plant. The certificate can be printed according to the “Print. Certificate for paying for additional.Leave to citizens who have exposed to radiation “.
If when calculating leave, you need to calculate and pay the salary for a month, then you should install the “Calculate salary for a month” checkbox.
To reflect the accrual of material assistance for vacation, you should set the “Material Assistance for Vacation” checkbox. The presence of this flag in the document “Vacation” is ensured by the setting “Payment of material assistance for vacation” in the section “Settings. Calculation of salaries. Setting up the composition of accruals and deductions. Other accruals”.
Print an order for vacation in 1C: ZUP 3.0 You can from the document “Vacation” by the “Print-Order of Vacation (T-6) button”.
To pay for vacation, the “Pay” button in the document “Vacation” is intended. Veruls are paid in the inter.Settlement period three calendar days before the start of vacation.
Thus, from the document “Vacation” you can create and conduct a statement for the payment of vacation. Depending on the settings in the program, a “statement to the bank” or “sheet in the box office” will be created.
If you need to pay vacation pay to several employees, then you should create a statement for payment in the “Payments” section, indicate in the field “Pay” the type of “Vacation” payment and select all leave that must be paid.
To reflect the fact of the transfer of personal income tax, it is necessary to establish the “tax transferred along with the salary” in the statement of payment for payment and indicate the information about the payment document in the “payment document” field.
Когда возникает переходящий отпуск (отпуск сотрудника начинается в одном месяце, а заканчивается в другом) возникает вопрос по поводу даты удержания НДФЛ с суммы отпускных. Since the vacation pay must be paid three days before the start of the vacation, and the employee is paid income related to the next month, personal income tax from such income is held with the actual payment of vacation pay.
Vacation pay is calculated on the basis of payments for a full year before the month of vacation. They calculate the average daily earnings and multiply it by the number of days of vacation. Not all payments and not all days participate in the calculation of the database for leave. If the average monthly earnings are less than the minimum wage, vacation pay is considered on the basis of the minimum wage, and not actual payments.
You can find more complete information in Consultant Plus. Trial free access to the system for 2 days.
Vacation calculator in 2021-2022: Calculator in action
Consider by example how to calculate vacation pay in 2021.: Calculator of vacation pay from our section will help in this.
Worker Smirnov a.BUT. He worked at Zeta LLC for 8 full months. Hired. 01.Ten.2020, plans to go on vacation from 01.06.2021 on 15 calendar days. Salary from October to April. 25,000, since May. 27,000 in February was on vacation without salary for 3 days, so I received only for February:
25,000/20 working days 3 = 3 750 (kept in 3 days without content)
25,000.3 750 = 21 250 (accrued for February).
Let’s try to calculate vacation pay: Calculator 2021 will make all the necessary calculations for free.
Total, the average daily earnings of the employee will be 857.26, the amount of vacation pay, taking into account all the nuances (increased salary, leave without salary) will be 12,858.9
How to recalculate leave in 1C: ZUP
To recalculate vacation pay in the current period, you need to correct the data in the source document “Vacation”.
For example, an employee Volina Irina Valerievna, a vacation for a period from 25 was granted.05.2020 to 06.06.2020, vacation pay was accrued and paid. By decision of the leadership, it is called out of the vacation. It is necessary to change the date of the vacation and recalculate vacation pay in 1C.
Correcting the date of vacation and recounting the amount of vacation pay, excessively paid vacation pay is subtracted the next salary. Our company specializes in automating the calculation of wages in 1C, so if you have questions about this topic, you can contact our experts, simply leaving a request on our website or by phone. We will be happy to help you.
Open the initial vaccine accrual document and correct the date “PO”. Vacation days and accrual are recalculated based on new data.
After paying the salary and its payment, overpayment will be taken into account automatically. The formed calculation sheet displays the accrual of the leave for the number of days taking into account the correction, and the document “Payment of salary” in the calculation of the overpayment accrued for vacation.
What is Vacation Pay? And why is it important?
Like in 1C: ZUP count vacation pay in an “unexpressed” period. Usually does not raise questions. But what to do if the salary is paid, and the next period has come? Although the ZUP does not have the concept of “closed period”, such a question still arises, since such a recalculation of vacation affects the data of another calculated period.
When an employee can take a vacation
Vacation pay is a cash payment to the employee before vacation, it is an average employee salary for holiday days. The rules for the provision of vacations are registered in the chapter 19 of the Labor Code in a calendar year, an employee can take 28 days of vacation. To divide this period into parts or use it entirely. On the first vacation, according to the law, you can leave after 6 months of continuous work in one place. But by agreement with the management, vacation can be taken earlier. If the employee has been working for more than a year, then the vacation is taken at any time.
When an employee goes on vacation, the accounting department charges him vacation pay. Another case when this needs to be done is the dismissal of an employee: then he receives monetary compensation for unused vacation days. If the employee does not go into paid leave for more than two years. This is a gross violation of the rules of labor organization, even if the employee agrees to receive vacation pay instead of the vacation itself.
Errors in vacation payments.
Payment to an employee of the institution of monetary compensation instead of vacation pay. Article 126 of the Labor Code allows the replacement of annual paid leave with monetary compensation. But compensation can only be replaced by that part of the vacation that exceeds 28 calendar days; replacement of vacation by compensation is possible if the employee has the right to extended leave or additional. At the same time, certain categories of employees, for example, minors or pregnant women, are prohibited from replacing leave with a cash payment.
Recognition in the expenses of the amount of vacation pay, excessively paid in connection with the counting error. Income tax payers should remember that they have the right to take into account only those expenses that meet the conditions of ST. 252 of the Tax Code, that is, justified and documented costs made to carry out activities aimed at receiving income.
At the same time, the costs of labor costs include any accruals to employees in monetary and (or) natural forms, stimulating accruals and allowances, compensation accruals related to the operating mode or working conditions, bonuses and lump.Sum incentive accruals, expenses associated with these employees, stipulated by the laws, labor contracts (contracts) and (or) collective agreements (st. 255 NK).
Paragraph 7 hours. 2 tbsp. 255 of the Tax Code determines that labor costs include, in particular, expenses in the form of average earnings saved by employees during the vacation provided for by law
As you can see, only such expenses for the payment of wages (including vacation pay) are taken into account for profit tax purposes, the accrual of which was made in accordance with the norms of labor legislation and which meet the criteria. 252 NK (letter of the Ministry of Finance from 22.07.2016 3-03-06/1/43097). Excessive accrued wages as a result of an accounting error do not meet the criteria for validity, economic justification and focus on the organization, therefore cannot be taken into account when calculating the base of income tax.
Lack of recalculation of vacation pay after paying an annual premium. Labor legislation does not contain a direct indication that you need to count the average earnings and pay the employee vacation pay if the annual premium is paid after the vacation pay for the previous year. Along with this, in p. 15 of Regulation 22 It was noted that when determining average earnings, remuneration is taken into account according to the results of work for the year, other rewards according to the results of work for the year accrued for the previous calendar year, regardless of the time of calculation of remuneration. From this norm, it is clear: if the average earnings were calculated without taking into account the remuneration for the year for the year, then after its calculation, it is necessary to recalculate the average earnings, taking into account the remuneration for the results of work for the year with the appropriate surcharge. As a result, when recalculating average earnings, vacation pay is recalculated.
Recalculation of vacation pay is also necessary in a situation where an employee in a month included in the calculated period for calculating vacation pay was mistakenly accrued a premium in a smaller amount, and then completed in the month of departure to the annual paid vacation (that is, outside the calculation period).
The retention without the consent of the employee of excessively paid vacation pay from temporary disability benefits in the situation where the employee fell ill during the annual paid vacation and decided to transfer the unused part of the vacation for another period. Legislation, in particular by the Federal Law of 29.12.2006 55-ФЗ “On compulsory social insurance in case of temporary disability and in connection with motherhood” (hereinafter-the Federal Law 55-FZ), the possibility of any deductions from the lawfully appointed and paid temporary disability benefits are not directly provided for.
In part 4 tbsp. 15 of the this law contains a permit for the recovery (retention) of excessively paid benefits in cases of counting error and dishonesty from the recipient when appointing and paying.
Based on Art. 137 of the TC of deduction from the employee’s salary to pay off his debt to the employer, in particular, upon dismissal of the employee before the end of the working year, at the expense of which he already received annual paid leave, for unprofitable days of vacation.
From the norm of Art. 137 of the Labor Code of the TC It follows that if the employee does not quit, without his consent, the organization does not have the right to withhold unnecessarily paid vacation pay from his wages. Despite the fact that temporary disability benefits are not wages (h. 1 tbsp. One.2, h. 1 tbsp. 14 of the Federal Law 55-FZ, st. 129 of the Labor Code), in a situation where the employee does not leave, without his consent, the institution should not hold excessively paid vacation pay and the amounts from the temporary disability benefit paid to him.
Payment of vacation pay later. Article 136 of the Labor Code enshrines that the payment of vacation pay is made no later than three days before the start of the vacation. As a general rule, the term is calculated in calendar days. If the day of payment falls on a weekend or holiday, vacation pay must be issued the day before (a letter of Rostrud from 30.07.2014 693-6-1).
The institution must comply with the rule according to which there must be three full calendar days between the day of issue of vacation and the day of the start of vacation. At the same time, it is required to take into account the time necessary for banking operations (for transferring the institution to the employee’s bank card or receiving funds at the cash desk of the institution).
For example, if an employee goes on vacation from Monday, then vacation pay must be given to him no later than Thursday. In this case, the employer will protect himself from claims of regulatory authorities and employees.
If the employer fulfills the terms of transfer, but gives out only part of the vacation pay, this will be considered a delay in the payment due to the employee (st. 236 TC).
The employer can give vacation pay earlier than three days. The Labor Code does not contain a ban on this action. Together with vacation pay, you can also issue a salary (this is how employers are often received, if the vacation begins a few days before the established date of payment of wages). In this case, it is necessary to control the fulfillment of the requirement according to which the payment of wages should be made at least every half a month.