Additional consultations for a fee. Aisylu Personal consultation Can a teacher refuse to provide paid services? question number No. 8675461

• Maybe, if the provision of paid educational services is not specified as an obligation in the contract in accordance with the Labor Code. The rights and obligations of the parties are one of the mandatory conditions of the contract Personal consultation Your answer helped me a lot, thank you!

Similar questions Are vacation pay included in the calculation? quarterly bonus Ministry of Defense 10/10, savings, 13 salary. Are accrued vacation pay for the last 12 months included in the calculation of vacation pay? before the current vacation.

About accrual of vacation pay

Provision No. 922, the legislator emphasized that when calculating average earnings, social payments that are not related to wages are not taken into account. Among them are named material aid, payment for food, travel, training, utilities, rest, etc.

The reason is that this type of payment does not meet the definition wages, given in Art. 129 of the Labor Code of the Russian Federation. Let's consider an example of calculating vacation pay taking into account the new indicator of the average monthly number of calendar days.

Attention

Example 1. An employee of an autonomous institution is provided with basic annual leave from 06/01/2014 duration 28 cal. days Payments made during the billing period (from 06/01/2013 to 05/31/2014) are indicated in the table (conditional figures).

Important

Month Source of payments due to the employee Funds of the constituent entity of the Russian Federation provided in the form of a subsidy, rub. Funds received from income-generating activities, rub.

Calculation of average earnings, paid medical services

Personal consultation

• Who regulates a teacher’s salary for paid services? is there a minimum? Is it included in the calculation of vacation pay? V vacation pay not included for paid services. (but you need to read local documents) and your labor relations are regulated by local (internal) documents, these are the Charter of the institution, the Collective Agreement, the Staffing Schedule, the Regulations on Wages, the Regulations on Bonuses, on the payment of incentive supplements and other legal acts, as well as Art. 129 of the Labor Code of the Russian Federation I hope that my answer will definitely help you. Good luck and all the best to you! email mail ligostaeva.2015@ In general, wages from the provision of paid services are formed from the wage fund, as are wages for the main activity.

Changes in the calculation of average earnings for vacation pay (gross s.)

To such payments in autonomous institutions, in particular, include: - wages accrued to a health worker at tariff rates, salaries (official salaries) for time worked; — payment accrued at piece rates (for example, for the provision of paid services); — 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 (for harmfulness), as well as the amount of accrued regional coefficients, payments for work at night, weekends and non-working holidays, overtime work; — bonuses and rewards provided for by the remuneration system; - other payments applicable to this employer. At the same time, in paragraph

Are paid services included in the calculation of vacation pay?

Currently, the procedure for calculating average wages for calculating vacation and other payments in accordance with the labor legislation of the Russian Federation is determined by the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter referred to as Regulation N 922). According to clause 4 of Regulation No. 922 and art. 139 of the Labor Code of the Russian Federation, in any mode of operation, the calculation of the average salary of an employee is made based on the salary actually accrued to him and the time actually worked by him for the 12 calendar months preceding the period during which the employee retains the average salary. In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive). Further, we note that by virtue of Part 4 of Art.
The total amount that the institution is obliged to hand over to the employee is 9110.35 rubles. (6689.42 + 2420.93). A few words about bonuses included in the calculation of vacation pay Based on Art. 135 of the Labor Code of the Russian Federation, the employee’s wages are established employment contract in accordance with the current employer’s remuneration systems. In turn, remuneration systems, including tariff rates, salaries (official salaries), additional payments and allowances of a compensatory and incentive nature and bonus systems, are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms.
Article 139. Calculation of average wages For all cases of determining the amount of average wages (average earnings) provided for by this Code, a uniform procedure for its calculation is established. To calculate the average salary, all types of payments provided for by the remuneration system are taken into account, applied by the relevant employer, regardless of the sources of these payments. In any mode of operation, the average salary of an employee is calculated based on the salary actually accrued to him and the time actually worked by him for 12 calendar months preceding the period during which the employee retains his average salary.
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).

Are paid services included in vacation pay?

According to the internal regulation on wages of a state organization, payment for paid services is not included in vacation pay and sick leave. If it's about budget organization, and in such organizations the allocated budget is the law.

Info

To what extent the budget includes the cost of wages and vacation pay, and vacation pay is included in the amount corresponding to budget size wages. Additional payments for paid services are another, non-budgetary source of funding.

If they are included in the calculation of vacation pay, then part of the vacation pay corresponding to these surcharges cannot be attributed to budget financing, these amounts are not included there. If, according to the internal regulation on wages of a state organization, payment for paid services is not included in vacation and sick leave.
then it is not included in the calculation of vacation pay, but if there is such an item, it is included, but paid at the expense of extra-budgetary funds.
Let us note that in accordance with paragraph 7 of Art. 255 of the Tax Code of the Russian Federation, the amounts of vacation pay accrued to employees are taken into account as part of labor costs and reduce income tax. This applies to payment of basic and additional holidays provided for by current legislation.

It is possible that an employee's vacation falls within two reporting (tax) periods. In this regard, the question may arise: is it necessary to distribute the cost of vacation pay between periods. According to the opinion of the Ministry of Finance of Russia, set out in Letter N 03-03-06/1/42 dated 09.01.2014, the amount of vacation pay is included in expenses in proportion to the vacation days attributable to each reporting period(Clause 1, Clause 7, Article 272 of the Tax Code of the Russian Federation). A similar opinion is expressed in Letters dated 07/23/2012 N 03-03-06/1/356, dated 06/14/2011 N 07-02-06/107, dated 05/12/2010 N 03-03-06/1/323, dated 13.04 .2010 N 03-03-06/1/255.
In accordance with the employment contract, the following payments were made to the employee during the billing period: Official salary Incentive payments Other payments 7,300 rubles. (monthly) - per category - 1460 rub. (monthly); — for experience — 2190 rub. (monthly); — bonus for the anniversary date — 2835 rubles. (one-time) financial assistance - 10,000 rubles. (one time) Billing period the employee worked completely. We will calculate the average salary of an employee to pay for vacation.

It should be taken into account that payments not included in the calculation of average earnings are one-time bonuses paid to employees on anniversaries and public holidays. For example, a bonus dedicated to an employee’s birthday is not included in the calculation of average earnings.

The judges came to this conclusion in the Appeal ruling of the Moscow City Court dated July 8, 2013 No. 11-13403/13.
Vacation pay accrued 2,109 60,211 2,302 11,000 2242.32 Personal income tax withheld from the amount of vacation pay accrued to an individual <* 2 302 11 000 2 303 01 000 292 Начислены страховые взносы на сумму отпускных (2242,32 руб. x 30,2%) <** 2 109 60 213 2 303 06 000 2 303 07 000 2 303 10 000 2 303 11 000 677,18 Перечислены страховые взносы во внебюджетные фонды <*** 2 303 06 000 2 303 07 000 2 303 10 000 2 303 11 000 2 201 11 000 677 Перечислен НДФЛ в бюджет 1 303 01 000 2 201 11 000 292 Произведена выплата всех расходов физическому лицу из кассы учреждения 2 302 11 000 2 201 34 000 1950,32 <* В соответствии с п. п. 1, 4, 6 ст. 226 НК РФ учреждение обязано исчислить, удержать у налогоплательщика (в данном случае у физического лица) и уплатить в бюджет сумму НДФЛ. <** В силу п. 1 ст. 58.2 Закона о страховых взносах тарифы страховых взносов в 2014 г. составляют: в ПФР — 22%, в ФСС — 2,9%, в ФФОМС — 5,1%.

Thus, when considering the issue of participation in the calculation of bonus payments in institutions financed from the federal budget, it should be taken into account that the List of types of incentive payments for such organizations was approved by Order of the Ministry of Health and Social Development of Russia dated December 29, 2007 N 818. It includes payments: - for intensity and high performance results; - for the quality of work performed; - for continuous work experience, length of service; - bonus payments based on performance results.

Thus, if a bonus payment is provided for by the employer’s remuneration system and is related to production indicators, and is also fixed in the employee’s employment contract, then it is included in the calculation of average earnings. Example 2. In March 2014, an employee went on additional leave for 6 cal. days

Every employee has the right to receive vacation. This is the time established by law, which is provided for rest and exempts the employee from visiting the place of duty, while maintaining his position and average earnings. Vacation must be paid in accordance with the law.

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Vacation payments are calculated in advance by the accounting service. In order to correctly calculate payments to an employee, you need to know the calculation procedure, the amounts to be included or excluded in the calculation, the billing period and other nuances of the complex algorithm for calculating vacation payments. There were no changes in the year, unlike last year. The main change can be considered the increase in the minimum average wage.

Payments for vacation

Holiday payments are paid by the employer one or more times a year at a rate of at least 28 calendar days. Longer rest is provided by law for certain categories of working citizens, in connection with the field of activity or special working conditions. Additional leaves are provided and paid by the employer according to established internal regulations, unless this contradicts current legislation, for example, in case of irregular working hours.

The first leave can only be obtained after working for at least 6 months in one organization.

Payments for vacation must be made at least three days before the start of the vacation. If an employee has not received vacation pay on time or has not been notified in writing about the date of vacation, then he has every right to postpone the vacation to another date agreed with management.

Workers in hazardous or hazardous industries and persons under 18 years of age must receive compulsory annual leave without exception. Leave at the request of the employee on a personal request, for family and other reasons does not imply any payments. In other cases, the employee must be paid the amount of average earnings for the entire period.

Vacation pay calculation

The rules for calculating vacation pay are clearly defined by Russian legislation. This issue is regulated by Art. 122 TK. The procedure for calculating average earnings for calculating vacation pay is contained in the Decree of the Government of the Russian Federation dated April 11, 2003 No. 213 “On the specifics of the procedure for calculating average wages.”

The employee has the right to use the allotted leave in full or several times.

The first part of the vacation should not be less than 14 days, and the subsequent ones are at least 7, so the vacation can be divided into a maximum of 3 parts. When calculating, the number of days of vacation taken matters.

The principle of calculation is quite simple: the sum of all money earned over the last 12 months is divided by the number of working days and multiplied by the number of vacation days. The hard part begins with determining what is included in the settlement amount. Thus, the most important indicator when calculating vacation pay is the average daily earnings.

If an employee has worked for less than a whole year, then the average is obtained by dividing the sum of all funds earned by the average number of calendar days in a month of 29.3, that is, for the period actually worked. When receiving vacation pay, you should take into account that the final payment amount is subject to tax, as prescribed in the Tax Code. For the convenience of calculating indicators, a five-day working week is used as a standard. Holidays and weekends are not included.

In cases where an employee’s income depends on seasonality, receipt of seasonal bonuses, etc., the billing period may be slightly increased at the discretion of management.

The formula for calculating vacation pay looks like this:

Salary average days X number of days vacations,

At the same time, salary avg. days (average daily wage) is calculated using the formula:

Salary (per year or period actually worked)/(12 months (number of months actually worked)*29.3.

If the employee went on sick leave, then the average value of the calendar period changes and is calculated using the following formula:

29.3/(number of days in the reporting month (28, 29, 30, 31)X (Sum of days in the month where there was sick leave - missed calendar days))

Examples of calculating vacation payments

Example 1

For example, employee “…” goes on vacation in February from the very beginning of the month. His salary for the previous 12 months was 400,000 including bonuses. The employee has not been on sick leave or on business trips over the past year. There were no other absences from work either. Leave is granted for the standard 28 days.

1. 12*29,3 = 351,6 (average number of days per year)
2. 400000/351,6 = 1137,656 (average daily earnings)
3. 1137,656*28 = 31 854,37 (the amount of vacation pay, without tax deductions, that is, the employee will receive this payment in person, but minus income tax).

This can be written as an expression:

(400000/(12*29,3))*28 = 31 854,37

Example 2

The annual earnings of a female employee of the enterprise amounted to 327,000 rubles. She worked a full year, but had paid sick leave in April for 9 days. In this case, for a vacation of 28 days, the calculation is made according to the following algorithm:

1. 30-9 = 21 (number of days in April minus sick days)
2. 30/29,3*21 = 21,5 (new coefficient for April based on the average number of calendar days)
3. 327000/ (11*29,3+21,5) = 951,134 (average daily earnings)
4. 951,134*28 = 26631,75 (amount of holiday pay before deduction of income tax).

Every employee must know the principle of calculating vacation pay in order to see an accounting error or monitor compliance with their rights. Vacation payments may include bonuses from the employer, this may be an amount provided for by a collective agreement or a one-time incentive, which will be subject to income tax on a general basis. This payment is calculated separately from the mandatory amount (by law).

Currently, many programs are used that independently calculate the amount of vacation pay. However, this does not at all exclude the possibility of an error, because in accounting so often something changes, including the order of calculations, and the elements included and excluded from the list of calculations.

Issuance procedure

Vacation payments are issued. For this, an enterprise fund is used, intended specifically for these purposes. Delay in payment is not allowed, even if the employee himself asks for it in writing.

Special conditions for the issuance of vacation pay may be specified in a collective agreement, but they cannot limit the employee’s rights established by law.

Conditions that worsen the employee’s situation are considered illegal, invalid and may result in administrative liability for the employer.

Vacation pay is calculated in advance, since issuance should not be made later than three days before the vacation itself. The employee himself is warned about the vacation planned in advance (determined by the company's vacation schedule) no later than two weeks in advance. The employee confirms in writing that he is familiar with the manager’s order granting him leave.

Delay in payment of vacation pay entails liability for the company. A fine may be assessed to the manager and the organization. These standards are established in Part 1, Art. 5.27 RF Arbitration Law. In extreme cases, business operations may even be suspended for up to 90 days. There are no exceptions to the payment procedure provided by law. In case of delay in payment by at least 1 day, the company is obliged to accrue interest to the employee, which is also provided for by existing legislative norms (Article 236 of the Labor Code).

The issue of violation of the procedure for paying vacation pay can be resolved at the labor inspectorate or the prosecutor's office.

In cases where an employee works part-time and permanently at the same enterprise, vacations must be granted simultaneously (if their terms are not equal, then a shorter period may be extended upon application, without maintaining pay). Payments for vacation are made separately for each position, which is prescribed in Part 2 of Article 287 of the Labor Code of the Russian Federation.

Components

The accrual of vacation pay confronts the accountant with the problem of calculating the amount of money earned to determine the average daily earnings. There are several fundamental nuances here, because the average salary does not include all payments from the employer. The most troubling moment for employees is the question: is the bonus included? This is due to the piecework-bonus wage system in many enterprises. So what is included in vacation pay and what is not?

What is included in vacation pay

To calculate the average daily earnings, which is the basis for calculating vacation payments, you need to add up all the amounts received by the employee during the billing period, usually the year, from which income tax was withheld and divide by the coefficient of the average number of calendar days per year.

When calculating average income, payments are taken into account:

• the basic salary, which is calculated according to salary, according to the tariff schedule, according to piecework and bonus wages;
• commission payments, percentages of sales included in employee salaries;
• wages paid in a form other than cash or money transferred to an electronic salary card;
• remunerations transferred to officials of government agencies, deputies, members of the election commission, and municipal employees;
• fees for artists, journalists, writers;
• royalties;
• salaries of teachers and teachers, additional payments for exceeding hours beyond the curriculum, additional payments for classroom management;
• bonuses for working with highly classified documents and information;
• additional payments for managing a site, team, etc.;
• payments for night time, work on weekends, if they are a mandatory schedule of the enterprise;
• territorial coefficients of wage premiums (“northern”);
• additional payments for harmful and dangerous working conditions;
• bonuses included in the remuneration system;
• other payments included by the employer in the enterprise’s payment system.

What is excluded?

By law, previous vacation pay is not included in the calculation of vacation pay, even if it falls within the pay period.

The full list of excluded amounts includes:

• payment for additional time worked (weekends),
• vacation pay,
• one-time bonuses that are not included in the remuneration system of an organization, company, enterprise,
• any payments for periods when the employee retained wages (periods of training, business trips, strikes, etc.),
• payment for temporary disability certificates;
• time off, vacation at your own expense;
• social payments and benefits,
• compensation for food and travel,

The question arises: is downtime due to the fault of the employer or other reasons independent of him and the employee, but paid in any case? You can answer that it is not included, since this time cannot be considered worked, but only paid.

In cases where the employee did not use part of the vacation, but quits, the accountant is obliged to calculate. If there are excessive days off, the employee, on the contrary, according to the recalculation made, will have to compensate the company for part of the amount of vacation pay or work until the end of the billing period at his own request.

Please note that the employee has the right not to go on vacation for no more than 2 years in a row. If this period is exceeded, vacation days are lost, and the company may be subject to fines and sanctions from regulatory authorities. Vacation should not be compensated by any payments.

Is it possible not to go on vacation?

It is legally determined that vacation cannot be replaced by monetary compensation, but only for the mandatory 28 days.

Many payments due to employees in accordance with labor legislation are calculated based on average earnings: vacation pay, compensation for unused vacation, payment for days on a business trip, etc. When calculating average earnings, all payments provided for by the remuneration system are taken into account (clause 2 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922). This is, of course, a general formulation. Therefore, let’s try to understand in more detail what is included in the average earnings, that is, what payments should be taken into account when calculating it.

Let us immediately make a reservation that in this case the procedure for calculating average earnings for the purposes of determining the amount of benefits, as well as drawing up a certificate to the employment service, is not considered.

What is included in the average salary

So, what payments are included in the calculation of average earnings? First of all, salary. And in all its “manifestations”. In other words, the salary accrued to the employee (clauses “a” - “c”, paragraph 2 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):

• for time worked at tariff rates, salaries;
• for work performed at piece rates;
• for work performed as a percentage of revenue from product sales or in the form of a commission.

Also included are wages issued in non-monetary form (clause “d”, clause 2 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

In addition, to calculate average earnings, the following are taken into account (clauses “k”, “l”, “n”, paragraph 2 of the Regulations, approved by the Government of the Russian Federation of December 24, 2007 N 922):

• allowances and additional payments to tariff rates and salaries - for length of service, length of service, combination of professions, team management, etc.;
• payments related to working conditions. For example, increased wages for heavy work, for night work, etc.;
• bonuses and rewards in accordance with the remuneration system.

What is not included in the average salary calculation

To calculate the average salary, payments that are not related to the wage system, including those of a social nature, are not taken into account. In other words, amounts that do not correspond to the concept of “wages” prescribed in the Labor Code of the Russian Federation (Article 129 of the Labor Code of the Russian Federation). This is financial assistance, payment of the cost of food to employees, travel, training (clause 3 of the Regulations, approved by Decree of the Government of the Russian Federation dated December 24, 2007 N 922), additional payment up to average earnings when paying temporary disability benefits (Letter of the Ministry of Labor dated August 3, 2016 N 14 -1/OOG-7105), etc.

Are vacation pay and travel allowances taken into account when calculating average earnings?

Vacation pay is not taken into account when calculating average earnings, since it is paid for the excluded period - the time of annual leave (clause “a”, paragraph 5 of the Regulations, approved by Resolution of the Government of the Russian Federation of December 24, 2007 N 922, Letter of the Ministry of Labor dated April 15, 2016 N 14-1 /B-351).

And if you are wondering whether business trips are included in the calculation of average earnings, then the situation with them is the same as with vacation pay. Not included, since the time spent on a business trip refers to excluded periods (

In our medical budgetary institution, the Regulations on remuneration provide for a time-based remuneration system. One of the clauses of the Regulations stipulates that the system of remuneration of employees includes the amount of official salaries, compensation and incentive payments. In addition to the main work (fulfillment of state assignments), medical workers provide medical services on a paid basis. According to the current Regulations on the provision of paid medical services, the employee is allocated a certain percentage of the cost of the service. The vacation fund for this source (paid services) is not formed. Is it necessary to take into account income from the provision of paid services when calculating average earnings for calculating vacation pay?

Answer

Experts of the Glavbukh System

Your question from 12/14/2015 "Good afternoon!
In our medical budgetary institution, the Regulations on remuneration provide for a time-based remuneration system. One of the clauses of the Regulations stipulates that the employee remuneration system includes official salaries, compensation and incentive payments.
In addition to their main work (carrying out government assignments), medical workers provide medical services on a paid basis. According to the current Regulations on the provision of paid medical services, the employee is deducted a certain percentage of the cost of the service.
The vacation fund is not formed from this source (paid services).
When calculating average earnings for calculating vacation pay, is it necessary to take into account income from the provision of paid services?”

Valentina Malofeeva answers: expert

Yes, it is necessary. The procedure for accounting for payments when calculating average earnings in cases where

provided for by the Labor Code of the Russian Federation, established by part 2 of Article 139 of the Labor Code of the Russian Federation

and the Regulations on the specifics of the procedure for calculating average wages, approved

Decree of the Government of the Russian Federation dated December 24, 2007 N 922. For all cases of definition

the size of the average salary (average earnings) provided for by the Labor Code

Code of the Russian Federation establishes a unified procedure for its calculation. To calculate the average

wages, all types provided for by the wage system are taken into account

payments applied to the relevant employer, regardless of sources

these payments.

In all cases where, according to current legislation, an employee of an institution is supposed to be paid an average salary, at the first stage its total amount should be determined without reference to the types of financial support. The total amount of average earnings payable to an employee must be determined taking into account all payments in accordance with Regulations No. 922, regardless of the sources of these payments.

And only then it is necessary to determine from what sources of financial support and in what proportion the amount of average earnings will be paid. In this case, parts of average earnings related to various types of activities must be calculated and paid in proportion to the amounts taken into account when calculating these payments and made from different sources.

Back - “Healthcare Manager”, 2007, N 5 Question: Should income from the provision of paid services to the population and enterprises be included in the calculation of vacation pay for employees? Answer: Yes, when calculating vacation pay, all types of employee earnings must be taken into account. Considering that the source of funds for inclusion in the calculation of vacation pay is income from paid services, the amount of payment paid to the employee from income from paid services should be reduced by the amount of the vacation pay fund. However, an option is possible (for example, when a corresponding clause is included in a collective agreement) when the vacation pay fund is not formed from income from paid services, and the monthly salary for the provision of paid services immediately includes vacation pay. Then, when calculating average earnings for paying vacation pay, etc. remuneration due to paid services is not taken into account.

About accrual of vacation pay

According to paragraph 5 of Resolution No. 922, periods and amounts accrued during this time are excluded from the calculation period if: - the employee took paid additional days off to care for a disabled child or a disabled child; - the employee was on maternity leave or sick leave, for which he received appropriate payments; - the employee retained his average monthly earnings in accordance with the legislation of the Russian Federation. The exception is breaks provided to mothers for feeding their children; - the employee for some other reason was released from work with partial or full retention of salary or without payment in accordance with the legislation of the Russian Federation. If over the last twelve calendar months the employee has no days actually worked, there were no payroll or the entire specified period consists of time that must be excluded from the calculations in accordance with paragraph.

Calculation of average earnings, paid medical services

When organizing paid educational services, you should also be guided by the laws of the Russian Federation: “On Education in the Russian Federation”, No. 83-FZ, “On Non-Profit Organizations”, “On the Protection of Consumer Rights”, “On Autonomous Institutions”, the Civil Code of the Russian Federation, the charter of the educational institution . There are budgetary and extra-budgetary sources of financing for budgetary organizations.

According to Government Decree No. 922 of December 24, 2007, to calculate average earnings, all types of payments provided for by the remuneration system that are used by the relevant employer are taken into account, regardless of the sources of these payments. Such payments include: c) wages accrued to the employee for work performed as a percentage of the proceeds from the sale of products (performance of work, provision of services), or commission.”

Changes in the calculation of average earnings for vacation pay (gross s.)

P/S/ This year, we were deducted (by decision of the manager) of the funds accrued for vacation pay from extra-budgetary funds (bonuses) - is this legal? Minimize Victoria Dymova Support Officer Pravoved.ru Try to look here:

• Is it allowed to accrue vacation pay for the period of being on vacation under the BiR?
• Do I have to return the overpayment if there is an error in calculating vacation pay?

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Are paid services included in the calculation of vacation pay?

In the Appeal ruling of the Supreme Court of the Republic of Sakha (Yakutia) dated May 13, 2013 N 33-1616/2013, it was decided that additional bonuses that are one-time and not of a permanent nature are not included in the calculation of average earnings. Thus, when calculating vacation pay, the following are not taken into account: - financial assistance in the amount of 10,000 rubles; — bonus for the anniversary date in the amount of 2835 rubles.

The amount of payments taken into account when calculating average earnings will be 131,400 rubles. ((7300 + 1460 + 2190) rub. x 12 months). The amount of vacation pay due to the employee will be equal to 2242.32 rubles.
(RUB 131,400 / 12 months / 29.3 cal. days x 6 cal. days).
Other types of payments that relate to wages for a specific employer. Payments that lie outside the scope of wages are not taken into account when calculating the average salary. These can be gifts, social payments (financial assistance, benefits), any other remuneration that is not related to the remuneration system. For all work modes, the average monthly salary is calculated based on the following actual data: - time worked; - salary accrued to the employee. Data for the 12 months (calendar) preceding the time period during which the employee retains his average monthly earnings is taken into account.
By calendar month we mean the period of time from the first to the thirtieth or thirty-first day (inclusive) of the corresponding month.

Attention

As for the calculation of vacation pay and the provision of paid services, when calculating vacation pay, wages for all activities provided must be taken into account, unless a separate agreement for the provision of paid services has been concluded with the employee. According to Law No. 83-FZ, the provision of paid educational services by a general education organization is considered as an income-generating activity, and fees for services are considered as revenue from the sale of these services, subject to inclusion in the tax base.

Info

Estimates of income and expenses for the provision of each type of paid educational services are developed by the general education organization and agreed with the municipal education authority. Personal consultation

• One of these acts is the Rules for the provision of paid educational services approved by the Decree of the Government of the Russian Federation on August 15, 2013.

No. 706, which come into force on September 1, 2013.

Are paid services included in vacation pay?

Further, we note that, as a general rule, vacation pay that an institution has accrued to its employees in connection with the latter going on annual paid leave (main or additional) is subject to insurance contributions on the date of their accrual (clause 1 of article 7, clause 1 of article 8 , paragraph 1 of Article 11 of the Law on Insurance Contributions<2). Дата начисления выплаты — это день, в который организация отражает в бухгалтерском учете операцию, свидетельствующую о расчетах с физическим лицом, в частности начисление отпускных. <2

Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund.” Thus, the amount of vacation pay is included in the base for calculating insurance premiums on the date of accrual of vacation pay.

According to Art. 22 of Federal Law N 125-FZ<3 страховые взносы уплачиваются страхователем исходя из страхового тарифа с учетом скидки или надбавки, устанавливаемых страховщиком. Предположим, что страховой тариф в данном примере составляет 0,2%. <3

Important

Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases.”<*** В соответствии с п. 7 ст. 15 Закона о страховых взносах сумма страховых взносов, подлежащая перечислению в соответствующие государственные внебюджетные фонды, определяется в полных рублях. Сумма страховых взносов менее 50 коп. отбрасывается, а сумма 50 коп.

and more is rounded to the nearest ruble. The next issue that worries accountants in practice is the issue of recognizing costs incurred in connection with the accrual of vacation pay amounts when calculating income tax.
Who regulates a teacher’s salary for paid services? Is there a minimum? Is it included in the calculation of vacation pay? question number No. 8675088 read 380 times Urgent legal consultation 8 800 505-91-11 free

• Everything is regulated by the employment contract Article 57 of the Labor Code of the Russian Federation and local acts of establishment of Article 8 of the Labor Code of the Russian Federation. The average salary is included in the calculation of vacation pay https:// Leave for part-time work Persons working part-time are granted annual paid leave simultaneously with leave for their main job. If the employee has not worked for six months at a part-time job, then leave is granted in advance.

Labor Code of the Russian Federation, the average daily earnings for paying vacations and paying compensation for unused vacations is calculated by dividing the amount of accrued wages by 12 and the average monthly number of calendar days. Before amendments were made by Federal Law No. 55-FZ, this indicator was 29.4.
Now, when calculating the average daily earnings, an indicator of 29.3 should be used. The changes that were made by the legislator to Art. 139 of the Labor Code of the Russian Federation are not yet reflected in Regulation No. 922, therefore, when calculating average earnings, one should be guided by the norms of the Labor Code of the Russian Federation, and Regulation No. 922 should be applied to the extent that does not contradict Art. 139 Labor Code of the Russian Federation.

Vacation calculation. Paid educational services. Good afternoon! Tell me how to correctly calculate vacation pay from POU. From October to May inclusive, I provided paid educational services (PES) at school, in addition to my salary. In June I went on vacation. When calculating vacation pay, they took only amounts received at the basic rate. Amounts for secondary education were not included in the calculation, citing that it was off-budget. I have an employment contract with the school.

And with the POU I have an additional agreement to the main employment contract. Is vacation pay calculated from the money received from the POU? If so, what regulatory documents can I prove? Since the POU is just being introduced here. In fact, I was the first to gather groups of children and conduct these classes from beginning to end. The director doesn't know.