Calculation of vacation per year example. Vacation pay: procedure and examples

" № 6/2016

What is the peculiarity of calculating vacation pay, taking into account the explanations of the Ministry of Finance given in Letter No. 03-03-06/2/2557 of January 25, 2016? What is the accounting procedure for income tax purposes of the average earnings retained by employees during the holidays? Is it possible to attribute the costs of creating a reserve for vacation pay to indirect costs of the taxpayer? When is it necessary to reflect the amount of vacation pay in the reporting on insurance premiums if they are accrued and paid to the employee in June, and his vacation begins in July? What is the procedure for withholding personal income tax from the amounts of average earnings retained by employees - non-residents of the Russian Federation for the period of vacation?

In the last issue, we talked about the nuances of providing annual leave subject to the provisions of labor law. In continuation of the topic, we propose to consider the issues of calculating vacation pay, recognizing them for profit tax purposes, as well as issues of withholding personal income tax and calculating insurance premiums. In addition, from the presented article you will find out what clarifications regarding vacation calculations were received from the financial department.

We calculate vacation pay

Calculation of vacation pay in accordance with Art. 139 of the Labor Code of the Russian Federation. As a general rule, for all cases of determining the size of the average wage (average earnings) provided for by the Labor Code, a single procedure for its calculation is established. In this case, it is necessary to be guided by the Regulation on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter - Regulation No. 922). In this normative document the payments taken into account and not taken into account when calculating the average earnings are listed, as well as the features of accounting for bonuses and remuneration when calculating vacation pay, methods of calculation when increasing official salaries in the institution.

When calculating vacation pay average earnings all types of payments provided for by the remuneration system are included, regardless of their sources: salary, bonuses, allowances, payments related to working conditions, etc. (Article 139 of the Labor Code of the Russian Federation, clause 2 of Regulation No. 922).

According to clauses 3, 5 of Regulation No. 922, the following do not participate in the calculation:

  • social and other payments that are not related to wages (material assistance, payment of the cost of food, travel, training, utilities, recreation, etc.);
  • amounts paid for the time when the employee was not working, but his earnings were retained (vacation, days off to care for a disabled child, business trips, periods of illness and other time when the employee was released from work with full or partial pay or without payment in accordance with the legislation of the Russian Federation).

Example 1

The employee of the organization was granted leave from 05/05/2016 with a duration of 28 calendar days. The billing period is from 05/01/2015 to 04/30/2016. The following hours are excluded from the calculation period:

  • holidays - from 3 to 30 August 2015;
  • business trips - from 21 to 25 March 2016.

The salary of the employee is 32,500 rubles, in November 2015 he was paid financial assistance in the amount of 25,000 rubles. Wages for the hours actually worked in August 2015 amounted to 1,547.62 rubles, and in March 2016 - 24,761.90 rubles.

Calculate vacation pay.

The leave was granted to the employee from 05/05/2016, and one day falls on a non-working holiday (May 9). According to Art. 120 of the Labor Code of the Russian Federation, non-working holidays falling on the period of the annual main vacation are not included in the number of vacation days. Therefore, the last day of vacation will not be June 1, but June 2.

The employee's salary for the billing period will be equal to 351,309.50 rubles. (32,500 rubles x 10 months + 1,547.62 rubles + 24,761.90 rubles).

When calculating the average earnings, the amount of material assistance in the amount of 25,000 rubles was not taken into account. (clause 3 of Regulation No. 922). In addition, time was excluded from the billing period, as well as the amounts accrued during this time when the employee was on vacation and business trip (clause 5 of Regulation No. 922).

According to the rules of clause 10 of Regulation No. 922, if one or several months of the billing period were not fully worked out or time was excluded from it in accordance with clause 5 of the said provision, the average daily wage is calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.3) multiplied by the number of complete calendar months and the number of calendar days in incomplete calendar months.

The number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.3) by the number of calendar days of that month and multiplying by the number of calendar days falling on the time worked in that month.

In this example, the number of calendar days in the months not fully worked by the employee will be:

So, the average daily earnings of an employee will be equal to 1,102.94 rubles. (351,309.50 rubles / (10 months x 29.3 calendar days + 2.84 calendar days + 22.68 calendar days)), and the amount of vacation pay is 30,882.32 rubles. (1,102.94 rubles x 28 calendar days).

Calculation of vacation pay, taking into account the explanations of the Ministry of Finance given in Letter No. dated 01.25.201603-03-06/2/2557.

The financiers drew attention to the fact that, according to par. 6 art. 139 of the Labor Code of the Russian Federation, the employer has the right to provide for other periods for calculating the average wage, different from those established in Art. 139 of the Labor Code of the Russian Federation. In this case, two conditions must be met:

  • relevant provisions should be fixed in the collective agreement, local normative act drawn up in accordance with the norms of the Labor Code;
  • the calculation rules developed by the employer should not worsen the position of employees.

However, if you apply your own procedure for calculating average earnings, the accountant will have to calculate vacation pay twice: general rules according to Art. 139 of the Labor Code of the Russian Federation and Regulation No. 922 and the rules established by the collective agreement. The employee needs to pay a large amount.

Example 2

Let's change the conditions of example 1. The organization has a calculation period for determining the average earnings, which is six months. Relevant provisions are enshrined in the collective agreement and the regulation on remuneration.

In this case, the billing period for calculating vacation pay is from 11/01/2015 to 04/30/2016.

The salary for this period will be equal to 187,261.90 rubles. (32,500 rubles x 5 months + 24,761.90 rubles).

The average earnings will be 1,106.88 rubles. (187,261.90 rubles / (5 months x 29.3 calendar days + 2.84 calendar days + 22.68 calendar days)), and the amount of vacation pay is 30,992.63 rubles. (1,106.88 rubles x 28 calendar days).

Let's compare the result (30,992.63 rubles) with the amount obtained in example 1 (30,882.32 rubles), where the calculation was made according to general rules. As you can see, vacation pay calculated according to the rules adopted in the organization, although not by much, is higher. Consequently, the employee is entitled to vacation pay calculated in accordance with the local acts of the employer.

Example 3

Let's change the conditions of example 1. The organization has a settlement period for determining the average earnings - two calendar years preceding the vacation. Relevant provisions are enshrined in the collective agreement and the regulation on remuneration.

The salary of an employee until 01/01/2015 is 30,000 rubles.

In addition to the periods listed in the conditions of example 1, the period of temporary disability from March 16 to March 25, 2015 should be excluded from the billing period. The salary of an employee for the time actually worked in March is 20,119.05 rubles.

Calculate vacation pay.

In this case, the billing period is from 05/01/2014 to 04/30/2016.

The employee's salary for the billing period will be 708,928.60 rubles. (30,000 rubles x 8 months + 32,500 rubles x 13 months + 20,119.05 rubles + 1,547.62 rubles + 24,761.90 rubles).

The number of calendar days in not fully worked months will be equal to:

  • in March 2015 - 18.90 cal. days (29.3 / 31 x 11);
  • in August 2015 - 2.84 cal. days (29.3 / 31 x 3);
  • in March 2016 - 22.68 cal. days (29.3 / 31 x 24).

The average daily wage of an employee is 1,074.59 rubles. (708,928.60 rubles / (21 months x 29.3 calendar days + 18.90 calendar days + 2.84 calendar days + 22.68 calendar days)), and the amount of vacation pay - 30,088.52 rubles. (1,074.59 rubles x 28 calendar days).

When comparing the amounts of vacation pay calculated according to the general rules (in example 1 - 30,882.32 rubles) and the rules of the organization (30,088.52 rubles), it can be seen that a larger value is obtained in the first case. That is what should be paid to the employee.

We take into account vacation pay for income tax purposes

Possibility to recognize holiday pay for the purposes of application of Ch. 25 “Corporate income tax” of the Tax Code of the Russian Federation is provided for in paragraph 7 of Art. 255 of the Tax Code of the Russian Federation.

In Letter No. 03-03-06/2/19828 dated 07.04.2016, the Ministry of Finance clarified: expenses in the form of average earnings saved by employees during vacation are included in expenses for the purposes of taxing the profits of organizations in the manner prescribed by paragraph 4 of Art. 272 of the Tax Code of the Russian Federation, or are written off at the expense of the reserve upcoming expenses to pay vacations in the manner prescribed by Art. 324.1 of the Tax Code of the Russian Federation.

In other words, organizations have two options for accounting for amounts paid when providing employees with annual paid holidays:

  • write off the accrued vacation pay as expenses at a time. According to paragraph 7 of Art. 255 of the Tax Code of the Russian Federation, when calculating income tax, labor costs include the average earnings retained by the employee during the vacation. In tax accounting, such expenses are recognized on a monthly basis based on the accrued amounts (clause 4, article 272 of the Tax Code of the Russian Federation). When determining tax base for corporate income tax, the amount of accrued vacation pay for annual paid leave is included in expenses in proportion to the vacation days attributable to each reporting period(Letters of the Ministry of Finance of the Russian Federation dated July 21, 2015 No. 03-03-06/1/41890, dated July 15, 2015 No. 03-03-06/40536, dated July 9, 2015 No. 03-03-06/1/39600, dated May 12. 2015 No. 03-03-06/27129);
  • evenly account for the amount of vacation pay. For these purposes, a reserve is created for future expenses for paying holidays according to the rules of Art. 324.1 of the Tax Code of the Russian Federation. If the organization decides to create such a reserve, in accounting policy for tax purposes, it is necessary to prescribe the accepted method of reservation, determine the maximum amount of deductions and the monthly percentage of deductions to the specified reserve (Letter of the Ministry of Finance of the Russian Federation of December 16, 2015 No. 03-03-06 / 2 / 73666).

The calculation of the amount of monthly deductions is given in a special document (calculation or estimate).

In order to form a reserve, he is obliged to draw up a special calculation (estimate), which reflects the calculation of the amount of monthly deductions to the specified reserve, based on information about the estimated annual amount of expenses for paying holidays, including the amount of insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, compulsory medical insurance, compulsory social insurance against accidents at work and occupational diseases from these expenses (letters of the Ministry of Finance of the Russian Federation dated 07.04.2016 No. 03-03-06/2/19828, dated 01.04.2013 No. 03 -03-06/2/10401). At the same time, the percentage of deductions to the specified reserve is determined as the ratio of the estimated annual amount of expenses for vacation pay to the estimated annual amount of expenses for labor remuneration.

Here is the formula for calculating the amount of monthly deductions to the reserve:

In this case, the percentage of deductions to the reserve is determined by the following formula:

Below is a sample of a special document (estimate), which reflects the calculation of the amount of monthly deductions to the vacation reserve.

I approve

Director of Matrix LLC

Borisov O. S. Borisov

31.12.2015

Estimated reserve for future expenses for vacation pay for 2016

Index

Estimated amount of vacation pay excluding mandatory insurance premiums*

The amount of insurance premiums accrued on the estimated amount of vacation pay

(820,000 rubles x 30.2%)**

Limiting amount of deductions to the reserve

(820,000 + 247,640) rub.

RUB 1,067,640

Estimated amount of labor costs for the year (excluding vacation pay)***

RUB 9,850,000

The amount of insurance premiums accrued on the estimated amount of labor costs

(9,850,000 rubles x 30.2%)

RUB 2,974,700

The estimated amount of labor costs for the year, taking into account mandatory insurance premiums

(9 850 000 + 2 974 700) rub.

RUB 12,824,700

Percentage of deductions to the reserve for future expenses for vacation pay

(1,067,640 rubles / 12,824,700 rubles x 100%)

Chief Accountant Potapov V. P. Potapov

* The estimated amount of vacation pay can be calculated either as the product of the average salary of employees of the organization and the average number of vacation days, or based on data from the previous year.

** The rate of insurance contributions to non-budgetary funds applied in the organization is 30%, the rate of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases corresponds to the I class of occupational risk - 0.2%. There are no employees with incomes exceeding the maximum value of the base for calculating insurance premiums.

*** This indicator can be formed either by summing up the annual salaries of the organization's employees according to the staffing table, or using the data of the previous year.

For your information

The leave allowance cannot be used to cover the cost of compensation for unused vacation. This is due to the fact that the cost of wages retained by employees during the vacation provided for by the legislation of the Russian Federation (clause 7 of article 255 of the Tax Code of the Russian Federation) and monetary compensation for unused vacation in accordance with the labor legislation of the Russian Federation (clause 8 of article 255 of the Tax Code Russian Federation) are different types of labor costs (letters of the Federal Tax Service for Moscow dated 04.06.2014 No. 16-15 / 054509, the Ministry of Finance of the Russian Federation dated 03.05.2012 No. 03-03-06 / 4/29).

Is it possible to attribute the costs of creating a reserve for vacation pay to indirect costs of the taxpayer?

Employers determine the basis for calculating insurance premiums separately for each individual from the beginning of the billing period at the end of each calendar month on an accrual basis (part 3 of article 8 of Federal Law No. 212-FZ).

Payment of contributions to the PFR, FFOMS and FSS accrued on vacation pay is made no later than the 15th day of the month following the month in which vacation pay is accrued (part 5 of article 15 of Federal Law No. 212-FZ, clause 4 of article 22 of Federal Law No. 125-FZ).

For your information

The calculation of insurance premiums from the amounts of vacation pay is carried out by the payer of insurance premiums - the organization in the period in which the indicated amounts were accrued, regardless of the period of their actual payment to employees (letters of the Ministry of Labor of the Russian Federation dated 04.09.2015 No. 17-4 / Vn-1316, 17 -4/B-448).

Monthly mandatory payments on insurance premiums are calculated during the settlement (reporting) period following the results of each calendar month, based on the amount of payments and other remuneration accrued from the beginning of the settlement period until the end of the corresponding calendar month, and the rates of insurance premiums minus the amounts of monthly mandatory payments calculated from the beginning of the billing period to the previous calendar month inclusive. This procedure is established in Part 3 of Art. 15 of Federal Law No. 212-FZ.

What is the period for reflecting the amount of vacation pay in the reporting on insurance premiums if they are accrued and paid to the employee in June, and his vacation begins in July?

In the Letter of the Ministry of Labor of the Russian Federation of August 12, 2015 No. 17-4 / OOG-1158, a reference is made to paragraph 1 of Art. 11 of Federal Law No. 212-FZ, according to which, for organizations, the date of making payments and other remunerations in favor of employees is determined as the day these payments and remunerations are accrued. Taking into account this norm, the calculation of insurance premiums is carried out by the payer of insurance premiums - the organization in the period in which the payments were accrued. Consequently, when accruing vacation pay to an employee in June of the current year, their amount is included in the reporting on insurance premiums for the six months.

Similar clarifications were provided in the Letter of the Ministry of Labor of the Russian Federation of June 17, 2015 No. 17-4 / V-298, which considered the issue of reflecting vacation pay in a situation where vacation begins in April and payments are made in March. The Ministry of Labor recommended that vacation pay accrued to an employee in March of this year be included in the reporting on insurance premiums for the first quarter.

Holidays and personal income tax

When paying vacation pay, it is necessary to calculate and withhold personal income tax from their amount.

Taking into account the above norms, the Ministry of Finance came to the conclusion: the income of employees of the organization who are not recognized as tax residents of the Russian Federation in accordance with Art. 207 of the Tax Code of the Russian Federation received from sources outside the Russian Federation are not subject to personal income tax.

In conclusion, once again we draw your attention to some important points:

  • in a collective agreement, a local normative act, periods for calculating the average wage may be provided, different from those established in Art. 139 of the Labor Code of the Russian Federation, provided that this does not worsen the situation of employees (Letter of the Ministry of Finance of the Russian Federation dated January 25, 2016 No. 03-03-06 / 2/2557);
  • expenses in the form of average earnings saved by employees during the holidays are included in expenses for the purposes of taxing the profits of organizations in the manner prescribed by paragraph 4 of Art. 272 of the Tax Code of the Russian Federation, or are written off from the reserve for future expenses for vacation pay in the manner prescribed by Art. 324.1 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of the Russian Federation dated April 7, 2016 No. 03-03-06/2/19828);
  • insurance premiums from the amounts of vacation pay are calculated by the payer of insurance premiums - the organization in the period in which the indicated amounts were accrued, regardless of the period of their actual payment to employees (letters of the Ministry of Labor of the Russian Federation dated 04.09.2015 No. 17-4 / Vn-1316, 17-4 / V-448, dated 12.08.2015 No. 17-4 / OOG-1158, dated 17.06.2015 No. 17-4 / V-298);
  • Personal income tax withheld from vacation pay must be transferred to the budget no later than the last day of the month in which they are paid (clause 6, article 226 of the Tax Code of the Russian Federation).

the federal law dated July 24, 2009 No. 212-FZ “On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, federal fund mandatory health insurance».

Federal Law No. 125-FZ of July 24, 1998 “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases”.

This article is a guide for those who need to correctly calculate vacation pay. It lists the documents that should be issued, and provides formulas for calculating average earnings in 2020. In addition, the article contains examples for all kinds of situations: when the billing period has not been fully worked out or not worked out at all, when the employee's salary was indexed, a bonus was given, and so on. It also tells how to calculate taxes, contributions and reflect them in accounting.

How to apply for vacation

1. Vacation schedule. It is compiled at least two weeks before the start of the calendar year, based on the wishes of employees, legal requirements and the interests of the employer. Both the employer (organization or individual entrepreneur) and employees are required to comply with the schedule (Art. Labor Code of the Russian Federation. There is a unified form. It contains, among other things, columns 8 and 9. They must be filled out if the originally planned vacation was subsequently postponed.

2. Application of the employee. It is written in the case when you need to go on vacation not according to the schedule. If the schedule is observed, then you can do without a statement.

The employee must submit an application in advance so that the accounting department has time to calculate and pay vacation pay no later than three days before the start of the holiday.

Application example

To the General Director of LLC "ChOP "CheKa"

Mr. Dubinin I.O.

from the security guard Simonov A.A.

I ask you to provide me with annual paid leave for a period of 14 calendar days from November 05, 2020 to November 18, 2020.

______________ / Simonov A.A. /

3. Notice of the beginning of the vacation. It is necessary if a person will rest according to the schedule. At least two weeks before the start of the vacation, personnel officers must notify the employee about this against signature. If the basis is not a schedule, but a statement, it is not necessary to notify the employee.

4. Order (instruction). It is needed both in case of going on vacation according to the schedule, and in case of filing an application. There are unified forms: (for one employee) and (for several employees).

5. Note-calculation. Usually the form is used. On the first side, the start, end, and rest dates are affixed. On the second side - payment data.

6. Personal card. The form contains section VIII, intended for information about the vacation.

Calculation of vacation pay in 2020 (in calendar days)

The amount is calculated by the formula:

× number of calendar days of vacation

Calculation of average daily earnings

It depends on whether or not the billing period has been fully worked out, that is, 12 calendar months preceding the month of the start of the holiday.

If the billing period has been fully worked out, the formula given in the article of the Labor Code of the Russian Federation is applied:

Average daily earnings \u003d earnings for the billing period / 12 / average monthly number of calendar days (it is 29.3)

If the billing period has not been fully worked out, or there were excluded days (sick days, vacations, etc.), a different formula is applied. It is given in paragraph 10 of the Regulation on the peculiarities of the procedure for calculating the average wage (approved by the Decree of the Government of the Russian Federation; hereinafter - the Regulation):

Average daily earnings = payments that are included in the calculation of average earnings / (average monthly number of calendar days × number of fully worked months + number of calendar days worked in partial months)

Wherein:

Number of calendar days worked in an incomplete month = average monthly number of calendar days / total number of calendar days in a given month × number of calendar days in a given month per hours worked

IMPORTANT. It happens that in the billing period there was not a single day actually worked, or actually accrued wages. Then the average earnings must be considered for the previous period of time equal to the billing period (clause 6 of the Regulation). And if there were no wages and days worked even in the previous period, the actual earnings for the month in which the vacation began are taken into account. In the absence of such earnings, calculations are made on the basis of the salary (clause 7 and clause 8 of the Regulation).

Calculation examples

Billing period completed

The employee goes on regular paid leave for 14 calendar days. Earnings for the billing period is 780,000 rubles. The accountant calculated that the average daily wage is 2,218.43 rubles. (780,000 rubles / 12 months / 29.3). This means that the amount of vacation pay is 31,058.02 rubles. (2,218.43 rubles × 14 days).

Billing period not completed

The employee leaves to rest from July 8, 2020 for 14 calendar days. His salary is 20,000 rubles.

In April 2020, the employee took sick leave for 10 days (from April 1 to April 10). Therefore, in April 2020, he received a salary in the total amount of 13,000 rubles.

Step 1. We determine the payments that are included in the calculation.
20 000 rub. × 11 months = 220,000 rubles. (total amount of payments for fully worked 11 months, except April).

In April 2020, the employee was paid 13,000 rubles. Therefore, the amount of 233,000 rubles (220,000 + 13,000) is accepted for calculation.

Step 2 We determine the number of calendar days worked in April 2020 (not a fully worked month).

In total, there are 30 calendar days in April, and the days worked (from the 11th, when the employee went to work after illness) account for 20 calendar days (30 - 10).

Total worked 19.5333 days in April 2020 (29.3 / 30 × 20)

Step 3 Determine the average daily earnings.
It will amount to 681.6187 rubles. (233,000 rubles: (29.3 × 11 months + 19.5333 days)).

Step 4 Determine the amount of vacation pay.

Their value is 9,542.66 rubles. (681.6187 rubles × 14 days).

There are no working days in the billing period

The specialist goes on vacation from November 12, 2020. The billing period is from November 1, 2019 to October 31, 2020. At this time, the employee was on leave without pay.

The accountant determined the average earnings for the previous period, that is, for the period from November 1, 2018 to October 31, 2019. It amounted to 150,000 rubles. Based on this figure, the accountant calculated the amount of vacation pay.

Vacation pay bonus

The employee is going on vacation from November 6, 2020. The settlement period is from November 1, 2019 to October 31, 2020. This time has been fully worked out.

In January 2020, the employee received a bonus for 2019 in the amount of 40,000 rubles.

Is it necessary to include this amount in earnings accrued in the billing period and taken into account when calculating vacation pay?

Yes need. The letter from the Ministry of Health and Social Development states that two conditions must be met in order to account for annual remuneration:

  • the billing period has been fully worked out;
  • the duration of the period for which the premium was paid does not exceed the duration of the billing period.

Once both conditions are met, 40,000 rubles. must be added to the payments that are included in earnings when paying for rest days.

REFERENCE. If these conditions are not met, the premium is still taken into account. But not in full, but in proportion to the time worked in the billing period.

Calculation of vacation pay for salary increases

The employee's vacation starts on November 18, 2020. The billing period is from November 1, 2019 to October 31, 2020.

From November to December 2019 (2 months), the employee received a monthly salary of 40,000 rubles. Since January 2020, the salaries of all staff have been increased in the organization. In January - October 2020 (10 months), the employee received 45,000 rubles each. per month.

The accountant found the increase factor. It is equal to 1.125(45,000 / 40,000).

Earnings for the billing period amounted to 540,000 rubles ((40,000 rubles × 1.125 × 2 months) + (45,000 rubles × 10 months)).

Calculation of vacation pay in 2020 (in working days)

The amount is calculated by the formula:

Vacation pay = average daily earnings× number of vacation days

The average daily wage is (clause 11 of the Regulations):

Average daily earnings \u003d actually accrued wages / number of working days according to the calendar of a 6-day working week

Calculation of vacation pay upon dismissal

Upon dismissal, the employer pays compensation for unused vacation if the employee did not have time to take off the days due to him. Compensation is calculated using the following formulas.

If vacation is counted in calendar days:

× number of calendar days of unused vacation

If holidays are counted in working days:

Compensation amount = average daily earnings× number of working days of unused vacation

Average daily earnings must be determined in exactly the same way as for calculating ordinary vacation pay.

Why is the average monthly number of calendar days always equal to 29.3

This figure represents the number of calendar days in a year, reduced by the number of non-working days. public holidays and divided by 12 months.

ATTENTION. The legislation does not establish the earliest date when the employer is obliged to pay vacation pay. This means that a company or individual entrepreneur can issue money four, five or more days before the start of the vacation, and this will not be a violation.

Compensation for unused vacation is supposed to be issued on the day of dismissal, or no later than the next day after the presentation of the request for calculation (Art. TC RF).

Personal income tax and insurance premiums from vacation pay

The accountant needs to accrue personal income tax on the entire amount of vacation pay and withhold it when paying money to the employee. It is necessary to transfer the tax to the budget no later than the last day of the month in which the employee received the money (clause 6 of Art. Tax Code of the Russian Federation).

Vacation pay is subject to contributions: pension, medical, social insurance in case of temporary disability and in connection with motherhood, as well as contributions to the Social Insurance Fund “for injuries”.

ATTENTION. It often happens that the beginning of the holiday and the accrual of vacation pay fall on different months. For example, vacation starts on December 1, 2020, and vacation pay is calculated and issued on November 26, 2020. When do you need to pay contributions? In the month of accrual of vacation pay. In our example, in November.

How to reflect vacation pay in accounting

In tax accounting, vacation pay can be written off as expenses under the general regime (subclause 7 of Art. Tax Code of the Russian Federation) and with a simplified system (subclause 6, clause 1 and clause 2, Art. Tax Code of the Russian Federation).

Questions arise if the vacation began in one month and ended in another. What month's expenses include money accrued to an employee?

With the accrual method - to the expenses of each of the two months in proportion to the days of rest ( letter from the Ministry of Finance).

With the cash method - to the expenses of the month in which the employee received money in his hands or on a card.

Summing up, we recall that in 2020 an accountant is required to: correctly draw up documents, determine the billing period, find the average daily earnings and calculate vacation pay. Plus, you need to give out money on time, accrue personal income tax and contributions, and also reflect vacation pay in tax accounting.

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 in 2019

The general procedure for calculating average earnings is regulated by Article 139 of the Labor Code.

More detailed rules, which should be followed when calculating vacation pay, were approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

For vacation pay, the average daily earnings are calculated for the 12 calendar months preceding the month in which the vacation began.

For each fully worked month, 29.3 days are taken into account. This is the average monthly number of days ((365 days - 14 holidays per year) / 12 months).

Compensation for unused vacation is calculated in the same manner.

How to calculate average daily earnings

To calculate the average daily earnings, you need:

First, determine the billing period.

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

The billing period for vacation pay is the 12 months preceding 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 1. HOW TO DETERMINE THE PAYMENT PERIOD

The billing period includes:

July-December 2018

January-June 2019

Vacation pay calculation in 2019

After you have determined the billing period, you need to calculate the amount of payments for this time.

The calculation includes all payments for the days worked, including bonuses, surcharges, allowances, incentives, etc.

Payments that are taken into account are listed in the Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

These include, in particular, wages in monetary and non-monetary form, allowances and additional payments (for class, qualification level, length of service, combination of professions, etc.), compensation payments associated with the mode of work and working conditions.

Not included in the calculation of average earnings: material assistance, dividends, loans and other payments that are not related to wages.


EXAMPLE 2. CALCULATION OF AVERAGE EARNINGS INCLUDING ALL PAYMENTS

The billing period is the 12 months preceding the vacation.

We take into account the periods:

July-December 2018 and

January-June 2019.

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 Regulations on Bonuses.

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.

Calculate the average salary of an employee:

1) We consider wages for 12 months:

12 months × 20,000 rubles = 240,000 rubles.

2) We include in the calculation two bonuses paid in March and April 2019.

240 000 rub. + 8 000 rub. + 5 000 rub. = 253,000 rubles.

3) financial help are not included in the calculation.

The formula for calculating average earnings

The average daily earnings of an employee to pay vacation pay is determined by the formula:

Vacation pay formula

Vacation pay is calculated as follows:


EXAMPLE 3. CALCULATION OF HOLIDAY PAY FOR 2019

The monthly salary of an employee is: 20,000 rubles. In April, the employee received a bonus of 5,000 rubles.

The billing period is 12 months preceding the vacation: August-December 2016 and January-July 2017.

The average daily wage is:

(20,000 rubles × 12 months + 5,000 rubles): 12 months : 29.3 calendar days = 696.81 rubles.

Vacation pay will be:

RUB 696.81 × 14 vacation days = 7,755.34 rubles.

Calculation of vacation pay if the company has a part-time job

Now the practice of shortened working hours for many categories of workers is widespread at enterprises. Instead of an 8-hour working day, 6, 7, 4, etc. can be set. hourly working days.

For employees who work with a shortened working day, vacation pay is calculated in the same way as for all employees.

You need to take the amount of payments for the 12 months preceding the vacation, add all allowances, bonuses and rewards, divide the total amount by 12 and divide by 29.3 rubles.

How to calculate vacation pay if an employee was sick, studied or was on vacation at his own expense

In practice, you rarely have to deal with situations from a textbook when you only need to know the salary to calculate vacation pay.

For holiday pay, the billing period is the 12 months preceding the holiday. At this time, the employee could take sick leave, go on study leave, take a few days at his own expense.

In these cases, it is necessary to subtract the time until the employee was at work from the billing period. And from the total amount of payments you need to subtract payments for the time of absence.

In Decree of the Government of the Russian Federation of December 24, 2007 No. 922 “On the peculiarities of the procedure for calculating the average wage”, you can see the list of payments that are excluded. These are periods when an employee:

  • was on annual basic, additional or study leave;
  • received sick leave;
  • received maternity allowance;
  • was on vacation at his own expense;
  • received additional paid days off or days to care for children with disabilities and disabled since childhood;
  • did not work due to downtime due to the fault of the employer;
  • received time off, etc.

How to determine the number of calendar days involved in the calculation, when the employee has not fully worked for a month

Periods of absence from work for various reasons are calculated by the formula:


EXAMPLE 4. CALCULATION OF AVERAGE EARNINGS FOR FULL-TIME HOLIDAYS

His salary is: 18,000 rubles.

In the billing period, you need to take into account: October-December 2016; January-September 2017.

In December 2016, the employee was on sick leave, as a result, he worked only 10 working days (this is 14 calendar days)

In December 2016 - 22 working days.

Salary for December will be: 18,000 rubles. : 22 work days × 10 slave days = 8 181, 82 rubles

During the period when the employee was sick, he received temporary disability benefits. The amount of the allowance cannot be taken into account in the calculation of vacation pay.

Calculate holiday pay:

1) Determine the number of calendar days in December that will be included in the billing period:

29.3 average number: 31 cal. days × 14 cal. days = 13, 24 cal. days

2) We determine the average earnings of an employee.

(8,181.82 rubles + (18,000 rubles × 11 months)): (13.24 calendar days + (29.3 calendar days × 11 months)) = 614.48 rubles.

3) We calculate the amount of vacation pay.

614.48 rub. × 14 cal. days = 8 602, 72 rubles.

If you hired a new employee and after six months or eight months he goes on vacation, a full billing period of 12 months does not work. Then, when calculating vacation pay, you should consider:

  • payments that accrued to the employee for the actual time of work;
  • the actual months of his work in your company.

How to calculate vacation pay if wages have changed

If wages have changed in your organization within the billing period, after the billing period, but before the employee's vacation or during the vacation, the amount of vacation pay will have to be recalculated.

Such a rule is established by paragraph 16 of the Decree of the Government of the Russian Federation of December 24, 2007 No. 922 “On the peculiarities of the procedure for calculating the average wage”.

The formula for calculating the adjustment factor for vacation pay with an increase in wages


EXAMPLE 5. CALCULATION OF THE COEFFICIENT OF INCREASE IN WAGES

The salary of an employee in September and October 2016 was 20,000 rubles. Since November 2016, the employee's salary has been increased to 24,000 rubles. - for 4,000 rubles.

The wage increase coefficient is equal to:

24 000 rub. : 20 000 rub. = 1.2.

If the salary was increased within the billing period, then the employee's salary, which he had before the increase, must be multiplied by the increase factor.


EXAMPLE 6. CALCULATION OF HOLIDAY PAYMENTS WITH INCREASING FACTOR

Calculate vacation pay for an employee:

1) Calculate the increase factor:

22 000 rub. : 20 000 rub. = 1.1.

2) Determine the months that will be included in the billing period:

August-December 2016;

January-July 2017.

3) We consider the amount of payments that we must take into account when paying for vacation:

We take into account the amount of wages before its increase for 6 months (August 2016 - February 2017) with a coefficient of 1.1 and the amount of wages after the increase without a coefficient (February - July 2017)

(20,000 rubles × 6 months × 1.1) + (22,000 rubles × 6 months) = 264,000 rubles.

4) Calculate the average daily earnings:

264 000 rub. : 29.3 cal. days : 12 months = 750, 85 rubles.

5) We consider the amount of vacation pay:

750, 85 rub. × 28 vacation days = 21,023.8 rubles.

It is also necessary to adjust the average earnings if the salary increase occurred already outside the billing period, but before the moment when the employee went on vacation.


EXAMPLE 7. ADJUSTMENT OF HOLIDAY PAYMENT IF THE WAGE IS INCREASED AFTER THE SETTLEMENT PERIOD, BUT BEFORE THE HOLIDAY START

The employee goes on vacation from August 21, 2017 for 14 calendar days. Until August 1, his salary was 18,000 rubles.

From August 1, the organization increased salaries, and the employee's salary amounted to: 21,600 rubles.

Calculate holiday pay:

1) Calculate the increase factor:

21 600 rub. : 18 000 rub. = 1.2.

2) Determine the billing period.

It will include: August-December 2016 and January-July 2017.

The employee did not get sick during the billing period, did not take vacation at his own expense - he worked for the full period.

3) The average earnings for calculating vacation pay will be:

(18,000 rubles × 12 months) : 12 months : 29.3 cal. days = 614, 33 rubles.

4) We calculate the amount of vacation pay for 14 calendar days:

614.33 rub. × 14 cal. days = 8 600 rub.

5) We will adjust the amount of vacation pay, taking into account the coefficient. The salary was increased after the billing period, but before the start of the vacation. 8 600 rub. × 1.2 = 20,320 rubles.

If wages are increased during the vacation period, which is very rare in practice, only that part of the average earnings that falls between the moment of the salary increase and the end of the vacation needs to be adjusted.


EXAMPLE 8. HOLIDAY PAY ADJUSTMENT IF THE WAGE IS INCREASED DURING THE VACATION

Employee salary - 28,000 rubles.

The billing period includes: March-December 2016 and January-February 2017.

The employee has not been sick in the last 12 months before the vacation. Worked for the entire billing period.

Since April 3, the company has had an increase in wages. The salary of the employee was - 30,000 rubles.

Let's calculate employee vacation:

1) We consider the average earnings:

(28,000 rubles × 12 months): 12 months : 29.3 calendar days = 955.63 rubles

2) We consider vacation pay according to the general rule:

955.63 rub. × 14 cal. days = 13,378.82 rubles.

3) During the holidays, wages were increased. Therefore, we calculate the coefficient of wage increase: 30,000 rubles: 28,000 rubles. = 1.07

Remember that wages are increased during the holidays. This means that we need to correct the part that falls on the period from April 3 to April 9, 2017 (7 calendar days).

4) Calculate the amount of vacation pay for 7 calendar days that fall in the period before the increase in wages.

The average earnings before going on vacation was: 955.63 rubles.

The amount of vacation pay for 7 calendar days (before the salary increase) was:

RUB 955.63 × 7 calendar days = 6,689.41 rubles.

5) Calculate the amount of vacation pay for the period in which the salary increase falls - 7 calendar days.

To do this, multiply the earnings by the increase factor.

RUB 955.63 × 7 calendar days × 1.07 = 7,157.67 rubles.

6) Calculate the total amount of vacation pay. To do this, you need to add two numbers: the amount of vacation pay before and after the increase.

RUB 6,689.41 + RUB 7,157.67 = RUB 13,847.08

7) Determine the amount to be paid to the employee.

Since the employee was paid vacation pay before the vacation, we need to calculate the difference that results from recalculating vacation pay for 7 calendar days after the salary increase with a coefficient. The difference must be paid to the employee.

It is:

13,847.08 - 13,378.82 rubles. = 468, 26 rubles.

Calculation of vacation pay with summarized accounting of working hours

If the enterprise operates continuously, for employees, as a rule, a summarized accounting of working hours is established. Then, for each employee, the number of hours worked per month, quarter, half year and year is taken into account.

With a summarized accounting of working time, vacation pay and compensation for unused vacation are calculated in accordance with Article 139 of the Labor Code of the Russian Federation.

To begin with, the average hourly earnings are determined, and then the average earnings are calculated to calculate vacation pay.

The formula for calculating the average hourly earnings with the summarized accounting of working hours

The formula for calculating average earnings with a summarized accounting of working hours

How to calculate holiday pay

The basis for calculating vacation pay is the order of the head to grant leave to an employee in the form No. T-6 "Order (instruction) on the provision of leave to the employee" or in the form No. T-6a "Order (instruction) on the provision of leave to employees." It is customary to draw up the calculation in a special unified form No. T-60 “Note-calculation on granting leave to an employee”. These forms were approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

Coming into force in 2016 new order calculation of vacation pay. The change in this provision is due to the fact that there will be more holidays, and their number is one of the factors that guide accountants when calculating the amount of money "on vacation".

In 2016, in order to calculate this amount, you need to apply a coefficient equal to 29.3 in the formula (the indicator determines the average number of days that an employee worked in a calendar year). Other factors also affect the calculation of the amount of vacation pay. Thus, vacation pay is related to the duration of the calculation period and the average salary for a given period of time.

In 2016, the formula for calculating vacation pay will change

Recall that the settlement period is the period for which the average value of one daily earnings of a vacation worker is calculated. Usually the calculation is made on the basis of twelve months, but the period may be shorter if the employee was recently hired. For example, if an employee was hired for a certain position in a company from March 10, 2016, then he may be asked to rest no earlier than September, having worked for six months. For this period, the calculation of the amount of vacation pay will be carried out.

What data is taken into account in vacation pay?

When calculating the average salary, it is necessary to take into account, in addition to the salary itself, additional payments in the form of:

  • allowances;
  • premiums;
  • surcharges tied to tariff rates;
  • salaries related to professional skills;
  • amounts paid extra for the class of worker;
  • superannuation;
  • surcharges for complexity, etc.

It is not very easy to calculate how to correctly take into account bonuses, because when calculating vacation pay, you need to know some of the features associated with this payment. For example, bonuses paid every month are included in the total amount if the period of their accrual is included in the calculation. If the results of a month's work led to the accrual of several bonus salaries, then only one of them is taken into account when calculating the average salary. What bonus to include is the decision of the employer. This nuance should be spelled out in the corresponding order. Usually this is the premium, which is calculated by the largest amount.

Bonuses accrued at the end of the quarter must be taken into account in full if the time of their accrual coincides with the framework of the billing period. If not, then it is necessary to take into account one monthly share of such payment for the month of the period in which vacation pay is calculated. The bonus paid at the end of the working year must be taken into account in full. There is only one condition here - it must refer to the year that precedes the vacation period.


Bonus payments are taken into account when calculating vacation pay.

In the event that this bonus was issued to the employee after he went on vacation, then the amount equal to the average daily earnings must be recalculated, and the employee must be paid the amount of the resulting difference. Those payments that were accrued to the employee based on the average salary level do not affect the amount of vacation pay, which means that travel, sick leave, compensation money for meals or in determining the final average daily earnings are not taken into account.

Vacation pay formula

Based on the foregoing, the calculation of vacation pay in 2016 will be made as follows: the amount of wages accrued for the calculation period is divided by 12. The resulting value of the average daily earnings is divided by a factor of 29.3.

Example

The employee goes on vacation for two weeks (14 days). The year from 08/01/2015 to 07/01/2016 has been fully worked out. During this period, 410 thousand rubles were accrued, of which 30 thousand is the amount of training, and 36 thousand is sick leave. They must be deducted from the total amount when calculating vacation pay. The remaining amount, equal to 344 thousand rubles, must be divided by 12 months and by a factor of 29.3. The resulting number is converted into a monetary equivalent. Thus, it turns out that the employee needs to pay vacation pay based on the amount of 978 rubles 38 kopecks, multiplied by the number of vacation days.


By law, every employer is required to annually provide an employee working under official employment contract, 28 days paid vacation. The calculation of vacation pay in 2016 is a question that concerns every accountant-calculator.

Regulation No. 922 of December 24, 2007, approved by the Russian Government, is the main document on which the accounting department should rely when accruing vacation pay, including in 2016.

There are three main cases in which vacation pay must be calculated:

  1. The employee has worked for a year and goes on vacation;
  2. The employee has been working at the enterprise for less than a year and is about to go on vacation;
  3. The employee leaves and is required to accrue and pay compensation for the vacation that was not used.

First of all, in all three cases, the period for which the vacation is due is determined - the estimated one, and the total earnings of the employee during this time.

As part of the total earnings (SZ) are taken into account:

  • Salary;
  • allowances;
  • Prizes;
  • Surcharges;
  • Seniority bonuses;
  • Payments for special working conditions.

It does not include:

  • Reimbursement for food expenses;
  • financial aid;
  • Amounts paid on disability certificates;
  • Travel allowances.

Subject to a fully completed billing period

First of all, we consider the average daily earnings. The formula for determining SDZ looks like this:

SDZ \u003d NW / (12 * 29.3)

29.3 - the number of days in a month on average per year

The formula for calculating holiday pay is as follows:

FROM \u003d SDZ * number of vacation days

General calculation formula for all cases

Calculation example

Ivanov earned 300 thousand rubles (SZ) in a year.

We consider the average monthly earnings (SMZ): 300,000/12 \u003d 25,000 rubles.

We consider the average daily earnings (SDZ): 25000 / 29.4 \u003d 850.34 rubles.

The amount of vacation pay if the employee goes on vacation for 28 days: 850.34 * 28 = 23809.52 2 rub.

Incomplete working out by the employee of the billing period

This is the most common situation in the practice of an accountant, since employees most often use the right to go on vacation after having worked at the enterprise for six months or more. The sequence of accrual of vacation pay in 2016 with an incomplete settlement period:

  1. Calculate the total number of days in months worked in whole: 29.4 * Number of whole months
  2. Calculate the number of days in months not fully worked: 29.4: total number of days in a non-whole calendar month * number of days worked in a non-whole month
  3. Adding the amounts calculated in the previous two paragraphs, we get the total number of days of production required to calculate the average earnings per day.
  4. Calculate the average daily earnings by dividing the total amount of payments in the billing period by the total number of days of production (3 points).

Calculation example

Ivanov has been working in the organization for 9 months and writes an application for leave. The accountant calculates the total earnings for this period - 190,000 rubles.

The same formula is applied as in the first situation, only when determining the average monthly income, the total earnings are divided not by 12, but by 9: 190,000: 9 \u003d 21,111.11 rubles.

We consider the average daily earnings (SDZ): 21111.11: 29.3 = 720.52 rubles.

Calculation of vacation pay if the employee takes 14 days of vacation: 720.52 * 14 = RUB 10087.28

When leaving, the employee, in addition to the calculation (unpaid salary), also receives monetary compensation for unused vacation. You can determine compensation for unused vacation days in 2016 using the vacation pay calculator, the same as if the employee did not fully work out the billing period.

Only the final paragraph is modified: the average earnings per day must be multiplied by the number of days of vacation not used by the employee.

If an employee leaves in the middle of the year, then the amount of vacation days is considered in direct proportion to the worked period of time. For each full calendar month of work, 2.33 vacation days are due.

To find out the number of vacation days due for compensation, the formula is applied: the number of full months worked * 2.33 At the same time, there is a peculiarity that if the employee leaves in the second half of the month (later than the 15th), then this month is considered as full, and if earlier than 15 numbers are not taken into account.

Calculation example

Our Ivanov from the second example worked for 10 months and quits on the 9th.

Number of vacation days that were not used: 10 * 2.33 = 23.3 days. Round up to 23 days (mathematical rounding rules apply).

Calculation of the amount of unused vacation pay using the data of the second example: 718.06 * 23 = 16515, 38 rub.

Features of accounting for bonuses in calculating vacation pay

To calculate the average earnings, it is necessary to include in it all the bonuses received by him in the billing period. Only bonuses are taken into account, which are pre-established by the regulation on the remuneration of the enterprise.

If the bonus was accrued in the period for which the vacation is taken, it must necessarily be included in the total earnings for this period, even if the bonus was issued based on the results of another temporary working period.

The annual final bonus is included in the total earnings, regardless of the month of its accrual and payment. That is, if the bonus for the year is accrued to the employee after calculating the vacation pay, the accountant needs to revise the calculation and recalculate the vacation pay for this employee.

Example. In June 2016, the employee wrote an application for the provision of basic leave. In June, he was credited and paid a bonus for the 2nd quarter. Billing period - from 01.06. 2015 to May 31, 2016 inclusive. That is, this bonus payment is not taken into account when calculating the total amount.

What days are included and not included in the calculation of vacation pay

In an ideal situation, the amount of vacation pay should be almost equal to wages per month. But often it comes out less, since not all days are taken into account in the calculation. For example, the days of an employee’s illness, confirmed by disability certificates, are not taken into account - for these days, payments are made not by the employer, but by the Social Insurance Fund.

Days of official public holidays are not excluded when calculating vacation pay. It does not affect the vacation accrual calculator and work schedule in any way. With any work schedule, an employee under the Labor Law has the right to leave.

Not providing an employee with paid leave for more than two years is a gross administrative violation of labor standards, even if the employee agrees to such conditions.

Calculating vacation pay is a few simple calculations, having understood which, each employee will be able to independently estimate the amount due to him.