Vacation is paid time off. In accordance with the Labor Code of the Russian Federation, it can be obtained by citizens who have worked for 11 months ().

The worker receives the right to his first vacation after six months of working for the enterprise. A certain category of employees may qualify for early paid leave.

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Over the following years, workers receive these rest days in accordance with the schedule approved by the employer.

The duration of the vacation is 28 days (). Some employees may qualify for additional rest time.

This is due to the peculiarities of their work activity, for example, when they are approved for irregular working hours ().

In exceptional cases, vacation may be replaced by monetary compensation ().

The peculiarity of vacation as a time of rest is that during the period of its provision the worker retains his average earnings and his place ().

Thus, an employee's position cannot be filled for the sole reason that he has been granted annual leave.

In addition, this time is paid according to average earnings. This indicator is calculated according to the rules of Article 139 of the Labor Code of the Russian Federation.

Important points

When calculating vacation pay, the average earnings are taken into account. This indicator is calculated according to the rules approved in the Labor Code of the Russian Federation (Article 139):

All included in the remuneration system are taken into account	Income received by workers
Regardless of operating mode	The calculation is carried out based on the actually identified payment and the actual time worked.
When calculating, the period is taken	Last 12 months
To determine average daily earnings	The total income is divided by 12 (number of months), and then by 29.3 (average number of days in a month)
In and local acts	Other periods may be approved to identify average earnings if they do not negatively affect the employee’s position

Thus, the calculation is carried out in two stages:

• calculation of average monthly earnings;
• calculation of average daily earnings.

The resulting value is then multiplied by the number of vacation days. Thus, the amount of vacation pay is calculated.

Required terms

First of all, it is necessary to develop a definition of vacation. This term is not defined in the legislation. Vacation is a temporary release from a job function.

Its presentation may be associated with different purposes. For example, for an annual holiday or to prepare for childbirth ().

In any case, leave implies that the employee retains it.

He is released from labor functions on a temporary basis. Also, the law does not define the concept of “vacation pay”.

In practice, this term refers to the payment received by the employee for the period of time when he could perform a labor function, but did not actually perform it.

This cash payment is assigned to employees before going on vacation. Vacation pay is paid in the amount of average earnings. Also, the term has no legal explanation.

According to this standard, this term means remuneration for labor, which is calculated based on the qualifications of the worker, the complexity of his activity, etc., as well as compensation and incentive payments.

So, the salary consists of the following elements:

• remuneration for work or salary;
• compensation payments;
• incentive payments.

Remuneration for labor is calculated based on the following factors:

• worker qualifications;
• the quality of his work;
• the number and complexity of his duties.

Also worth mentioning here are concepts such as “tariff rate”, “salary” and “basic salary”. All of them are revealed in Art. 129 of the Labor Code of the Russian Federation and give an idea of ​​what remuneration for work is.

In particular, it describes all types of payments that are used to calculate average earnings.

Is the amount of vacation pay included in the calculation of vacation pay?

Many employees are interested in: “Are vacation pay for the previous period included in the calculation of vacation pay?”

Indeed, are they included in the total income received by the employee in the previous period?

So, let's turn to the provisions of Government Resolution No. 922. This document contains a list of payments that are taken into account when calculating the amount of vacation pay.

This list is open, since a reservation is made about other possible payments that will be considered in the calculations (clause 2 of Resolution No. 922).

The same document talks about periods that are excluded when identifying average earnings; income received during a given period is also not taken into account.

Clause 4 of this Resolution talks about the following time intervals:

• sick leave;
• downtime and strikes;
• additional days of rest;
• release from work while maintaining average earnings.

In the latter case, we are talking specifically about vacation pay. It should be noted that this is not the only case when earnings are retained by the employee.

Thus, vacation pay received for the previous period will not be taken into account when calculating the current vacation. This rule was adopted for a reason. It allows you to avoid double payments for one period.

Determining the amount of average earnings

Above we defined the process of identifying average earnings. This indicator is important when calculating various payments, including vacation pay.

Video: accrual of vacation pay in 1C Salary and Personnel Management

You should be aware that the legislator has approved uniform calculation rules, regardless of the case of calculation. But they are relevant only within the framework of labor law.

So, to determine the amount of average earnings, one must be guided by the provisions, as well as Government Decree No. 922.

To calculate average earnings, the sum of the following payments is used:

• wages calculated based on the salary or tariff rate of the worker;
• remuneration at piece rates;
• Commission remuneration;
• remuneration in non-monetary form;
• monetary allowances for civil servants and employees of municipal bodies;
• royalties;
• additional salary, which is paid at the end of the year;
• compensation and incentive payments;
• other payments that are approved by the employer’s remuneration system.

The same document lists payments that are not taken into account when determining average earnings:

• social nature;
• are not provided for by the remuneration system, for example, compensation for food, utilities,
• travel, etc.;
• temporary disability benefits;
• and some others.

Thus, it is necessary to carry out careful work on calculating the periods that will be included in the calculation and the payments taken into account in the calculation.

Only after this is the amount of vacation pay for a particular worker determined.

Calculation example

Let's give an example of calculating vacation pay: Ivanov has been working for the company since January 1, 2020. His leave begins on December 14, 2020 and will last 14 days.

Thus, the billing period is 11 months – from 01/01/16 to 11/30/2016. During this period, he received an income of 600 thousand rubles.

In March, he was on a business trip for 21 days. He was also sick for 11 days in August. Accordingly, these two months will be incomplete.

They are taken into account only to the extent that the employee actually performed the labor function. In March, Ivanov worked for 10 days:
In August – 20 days:

In total, he worked for 9 full months. Average earnings per day will be calculated as follows:
In conclusion, we calculate vacation pay:

Is educational (student) taken into account?

Vacations are provided not only in connection with the right to annual rest. We have already mentioned that this period can be associated with different goals.

Thus, women receive maternity leave for a certain period before the birth of a child and after this event.

This period is also paid. Another type of leave is student leave.

It is presented in accordance with - . The legislator obliges the employer to give such workers the rest time necessary for the educational process.

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? Collapse Victoria Dymova Support employee Pravoved.ru Try looking 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 an employee has not worked for six months at a part-time job, then leave is provided 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.

When calculating prices for paid services, the Federal Healthcare Institution includes 21% of the additional salary in the salary. This amount is paid simultaneously with the salary on a monthly basis. Therefore, these incomes are not included in average earnings when calculating vacation pay. Is it possible to do this? Or is it more advisable to form a reserve for vacation pay?

Answer

Answer to the question:

No, unfortunately, you can’t do that.

To begin with, we note that the source of financing the payment of wages to employees does not apply.

In this case, one staffing table is drawn up, because The payroll in your organization will be formed from 2 sources, but, nevertheless, will be unified.

As for the opening of paid service units, first of all, the head of the institution is obliged to establish a schedule of paid services that would not create obstacles for citizens to receive free assistance and would not lead to an increase in the number of people waiting for this service.

If the unit is located on the territory of the employing organization, it will not be separate. There are no special features of its opening. Also, you may have to add additional positions to the staffing table (due to an increase in the volume of work).

In order to save money and if you do not plan to recruit new staff, you can establish for existing employees and issue internal employment contracts (in case of absence for part-time work).

The average earnings must include all payments that are listed in the Regulations approved. In particular, these include:

• salaries accrued to employees ;
• salary for civil servants;

• Commission remuneration;
• fees for editorial staff of newspapers, magazines, other media, art organizations on the staff of the organization ();
• bonuses and additional payments (for class, length of service, combination of professions and so on.);
• compensation payments related to working hours and working conditions (due to regional regulation of additional payments for work in hazardous and difficult working conditions, at night, in multi-shift work, on weekends and holidays and overtime);
• bonuses and rewards . Please note that there is .

Additionally, regarding your question regarding labor relations, it can be noted that the opening of a paid services department will most likely entail additional payments to employees. Moreover, the employer, as a rule, cannot initially predict the frequency of such payments. In this connection, we recommend that you draw up (or if you already have, make changes to) the Regulations on Bonuses.

Each organization develops its own bonus system. This means that the employer can establish any types of bonuses for employees at its discretion.

Of no small importance is the indication in the regulations on remuneration (on bonuses) that the bonus is paid to the employee if the company has economic opportunities.

If there is no such condition, then employees will be able to claim these payments from the employer even if the company is experiencing serious economic difficulties or does not have the necessary funds to pay.

Thus, in one case, the court found that the Regulations on Bonuses contained only bonus indicators and did not make the payment of bonuses dependent on the financial performance of the company. Since there were no complaints about the employee’s work, the court satisfied his demands (ruling of the Perm Regional Court dated September 2, 2013 in case No. 33-8152/2013). And vice versa, in another case, the court noted that in the Regulations on bonus payments to company employees, the basis for paying bonuses was stated the organization's financial capacity. Accordingly, the absence of such an opportunity could be grounds for non-payment of the premium. In this regard, the workers’ demands were rejected (ruling of the Kaluga Regional Court dated July 11, 2013 in case No. 33-1737/2013). The Moscow City Court came to a similar conclusion.

However, a situation cannot be ruled out when a company, despite unsatisfactory financial results, pays bonuses for several months and then stops payments citing the economic difficulties of the enterprise. The workers, however, insist on continued payments because they comply with the terms of the bonus. In this case, the employer’s actions will be lawful, even if the situation has not worsened globally compared to previous months. This is due to the fact that payment of bonuses is the right of the employer, and if he considers it necessary to pay it to employees, despite the difficult financial situation of the company, he can do so. But if he understands that in the future the situation in the company will only worsen, then he is free to stop paying the bonus, since there are no grounds for this. The Moscow Regional Court came to this conclusion. He did not agree with the position of the lower court, which considered it necessary to recover the bonus due to the fact that the financial condition of the enterprise had not deteriorated compared to the previous period, in which, despite the presence of financial difficulties, the bonus was paid. The Supreme Court indicated that bonuses are a type of incentive remuneration, and their payment is the right of the employer, and not its absolute obligation. Therefore, he may stop paying it in the absence of financial capabilities. Thus, it is important to initially indicate in the company’s local acts that, firstly, the bonus is not a guaranteed payment and, secondly, depends on the company having available funds to pay it.

Under such conditions, you can set the frequency of payment of the bonus, or you can not set it.

In this case there will be no violations.

As for the reserve for vacation pay, we note that the issue of forming a vacation reserve is within the competence of the organization’s accounting service. The vacation reserve is one of the tools for financial planning of vacation costs.

In tax accounting, a reserve for vacation pay is created to evenly account for expenses throughout the year (Article 324.1 of the Tax Code of the Russian Federation). In accounting, a reserve is created for other purposes - in order to take into account the obligations that arise for an organization in the course of its work (clauses 5, 8 of PBU 8/2010).

The amount of the reserve should be equal to the total amount of vacation pay for all employees, taking into account taxes and contributions that need to be accrued on vacation pay. That is, all payments that are taken into account to determine the average earnings for vacation pay should be included here.

In order to calculate the vacation reserve, the personnel service needs to systematize individual information for each employee (date of allotted vacation, additional leave, period for calculating the reserve). Those. you need to track for each employee (using a T-2 card) from the moment he was hired to the present, how many days of annual leave the employee took for each working year, and how many days of unused vacation he has left.

For newly hired employees, it is necessary to determine from what period they become entitled to annual paid leave.

When planning measures to release personnel, it is also necessary to reserve obligations to pay compensation to employees for unused vacations.

All this data must be provided to the HR department in the accounting department upon their request.

The data may be provided in the form of a memo. There are no mandatory requirements for the preparation of this document.

Details in the materials of the Personnel System:

1. Magazines and books: Salary

Reporting

Instead of the vacation reserve, we accrue an estimated vacation liability

T.A. Alexandrova, auditor

At the end of the year, the company must determine the amount of the estimated vacation liability in order to reflect it on the balance sheet. In this case, it will be necessary to make additional accounting entries. How to calculate indicators, what is the correspondence of accounts, read in the article prepared with the participation of O.D. Good, 3rd class State Advisor of the Russian Federation.

Read more about calculating vacation pay for a newly hired employee We wrote in the material at the link.

Now, instead of the concept of “vacation reserve”, the term “estimated liability” is used (PBU 8/2010). The accountant no longer has the task of evenly distributing the cost of paying for vacations throughout the year, since paragraph 72 of the Regulations on accounting and financial reporting, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, has been cancelled.

The accountant is required to show in the reporting the amount of the company's obligation to employees - for vacation pay and to extra-budgetary funds - for insurance premiums that will be accrued for this amount of vacation pay as of the reporting date (clauses 15 and 24 of PBU 8/2010).

All companies (except for small businesses that are not issuers of publicly offered securities) are required to form an estimated obligation to pay for vacations (clauses 2-5 of PBU 8/2010).

Which line of the balance sheet shows the estimated liability for vacation pay?

The estimated liability for vacations, if significant, is reflected in the balance sheet (clause 24 of PBU 8/2010) as part of the indicator in line 1540 “Estimated liabilities”.

This line shows the amounts of estimated liabilities, the expected fulfillment period of which does not exceed 12 months after the reporting date (clause 19 of PBU 4/99).

An indicator in the balance sheet is considered significant if it can influence the economic decisions of interested users of financial statements (clause 11 of PBU 4/99).

What is a reporting date

The reporting date is the date on which the financial statements are prepared, namely the last day of the reporting period.

For annual financial statements, the reporting period is the calendar year - from January 1 to December 31. Therefore, the reporting date in this case is December 31.

If a company prepares interim financial statements, the reporting period is from January 1 to the last day of the reporting period (Parts 1, 4 and 6 of Article 15 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”).

Checking the estimated vacation pay liability at the end of the year

At the end of the reporting year, the organization is obliged to check the validity and amount of the estimated liability. This is stated in paragraph 23 of PBU 8/2010.

The essence of the check is to determine the amount of the estimated liability as of the reporting date, so that the founders of the company can find out from the financial statements the amount of the company’s obligations to employees for vacation pay and to extra-budgetary funds for insurance premiums from this amount.

How to determine the amount of the estimated liability at the end of the year

The procedure for calculating and checking the amount of the estimated liability for vacation pay is not legally established. Each organization must develop and consolidate it in its accounting policies. Let's consider two options for determining the amount of the obligation.

The amount of the estimated liability for vacation pay can be determined by calculation using the formula:

Calculation of average daily earnings to estimate the amount of vacation obligations

In this case, the total amount of the estimated vacation pay liability will be determined as the amount of obligations to each employee

The most accurate, but also the most time-consuming option is to actually calculate the average daily earnings for each employee as of the reporting date - December 31, 2014.

For assessment purposes such thorough precision is not required. The company can use another method of calculating average daily earnings to determine vacation liabilities (liabilities for insurance premiums from the amount of vacation pay) at the end of the year based on actual indicators for the past year using the formula:

The resulting indicator can be adjusted taking into account circumstances affecting its value in the future period, for example, planned staff reductions, salary increases, changes in the structure of staff positions, etc.

Information about vacation days

The accountant should request information from the HR department about the quantity of:

Unused vacation days by all company employees as of December 31, 2014;

Paid vacation days for the past year.

This information can be issued in the form of a memo.

The amount of the estimated liability in accounting

In accounting, the estimated liability to pay for vacations (including insurance premiums) is reflected in account 96, subaccount “Estimated liability to pay for vacations” (clause 8 of PBU 8/2010).

The accrual is shown by the entry: Debit 20 (26, 44) Credit 96 subaccount “Estimated liability for vacation pay”, use - by the entry: (69).

During the reporting period, the amount of the estimated liability was not enough to pay for vacations

If the amount of the estimated liability to pay for vacations is insufficient, the costs of repaying the liability are reflected in accounting in the general manner (clause 21 of PBU 8/2010).

The Russian Ministry of Finance explained what should be understood by the general procedure in letter No. 07-04-18/01 dated January 29, 2014 (section “Writing off an estimated liability”). The amount of excess vacation pay and compensation for unused vacation over the reserve amount must be:

Either attributed to expenses for ordinary activities or other expenses;

Or include it in the cost of the asset.

Consequently, the accrual of vacation pay for which there was not enough reserve should be reflected not in the debit of account 96, but in the debit of the cost accounting accounts (see example below). And if the employee is engaged in capital construction or participates in the creation of an intangible asset - by debiting account 08.

The amount of the estimated liability exceeded the actual accrued vacation pay

The excess amount (excess of the estimated liability) does not need to be written off as other income. Since the obligation to provide leaves to employees does not end on the last day of the reporting period.

From balance to turnover

Having determined by calculation the amount of the estimated liability for vacation pay, which will be reflected in the balance sheet as of December 31, 2014, the accountant must reflect in the accounting records how the balance on the credit of account 96 of the subaccount “Estimated liability for vacation pay” is formed (clause 8 of PBU 8 /2010).

We'll show you how to do this with an example.

As of December 31, 2013, employees of Alpha LLC had accumulated but not used 200 days of vacation. The amount of vacation and insurance contributions for these days is 830,000 rubles. The accountant reflected this indicator on the credit of account 96 of the subaccount “Estimated liability for vacation pay” as of December 31, 2013.

During 2014, the accountant prepares quarterly interim financial statements. In it, he reflects the amount of the estimated liability for vacations on the last day of the reporting period - March 31, June 30, September 30.

Information on vacation pay (and insurance premiums), the number of vacation days is given in the table.

Table Information on vacation pay, number of vacation days in 2014

Vacation and insurance premiums actually accrued Number of accumulated but unused vacation days as of the reporting date Estimated amount of vacation and insurance premiums for accumulated but not unused vacation days as of the reporting date, rub.

for the period amount, rub. reporting date number of days

What accounting entries should be made to form a calculated credit balance in account 96 subaccount “Estimated liability for vacation pay”?

I quarter 2014

DEBIT 96 subaccount “Estimated liability for vacation pay” CREDIT 70 (69)

— 750,000 rub. — vacation pay (and insurance premiums) are accrued at the expense of the estimated liability. Its amount (830,000 rubles) was enough to accrue vacation pay;

— 560,000 rub. — an estimated liability has been accrued, the calculation of which takes into account:

— 830,000 rub. — the opening balance on the credit of account 96 of the subaccount “Estimated liability for vacation pay” as of December 31, 2013;

— 750,000 rub. — turnover in the debit of account 96 of the subaccount “Estimated liability for vacation pay” (this is actually the accrued amount of vacation and insurance contributions from them in the first quarter of 2014);

— 640,000 rub. — the final balance as of March 31 on the credit of account 96 of the subaccount “Estimated liability for payment of vacations,” determined by calculation (the amount of the estimated liability for payment of 160 days of vacation specified in the memo of the head of the personnel department as of March 31).

In this case, the amount of the estimated liability reflected in the statements on December 31, 2013 (RUB 830,000) exceeded the actual amount of vacation pay for the first quarter of 2014 (RUB 750,000). However, the excess amount (excess of the estimated liability) does not need to be written off as other income. Since on March 31, 2014, the obligation to provide vacations does not end.

In such a situation, based on paragraph 2 of clause 22 of PBU 8/2010, the excess estimated liability is taken into account when calculating the estimated liability for the next reporting date, and is not written off to other income.

The basis for drawing up the posting: Debit 20 Credit 96 in the amount of 560,000 rubles. is an accounting certificate that explains the indicators that are taken into account when calculating it.

II quarter 2014

DEBIT 96 subaccount “Estimated liability for vacation pay” CREDIT 70

— 640,000 rub. — vacation and insurance premiums are accrued at the expense of the estimated liability;

DEBIT 20 CREDIT 70

— 310,000 rub. (950,000 rubles - 640,000 rubles) - the amounts of vacation pay for which the estimated liability was not enough were expensed (paragraph 3. clause 21 of PBU 8/2010);

DEBIT 20 CREDIT 96 subaccount “Estimated liability for vacation pay”

— 530,000 rub. — an estimated liability was accrued, the calculation of which took into account the initial balance on the credit of account 96 of the subaccount “Estimated liability for vacation pay” as of March 31, 2014, the actually accrued amount of vacation and insurance contributions from them in the second quarter of 2014, the final balance as of June 30 to to the credit of account 96 of the subaccount “Estimated obligation to pay for vacations”, determined by calculation.

III quarter 2014

DEBIT 96 subaccount “Estimated liability for vacation pay” CREDIT 70

— 530,000 rub. — vacation and insurance premiums are accrued at the expense of the estimated liability;

DEBIT 20 CREDIT 70

— 360,000 rub. (890,000 rubles - 530,000 rubles) - the amounts of vacation pay for which the estimated liability was not enough were expensed (paragraph 3. clause 21 of PBU 8/2010);

DEBIT 20 CREDIT 96 subaccount “Estimated liability for vacation pay”

580,000 rub. — an estimated liability has been accrued.

IV quarter 2014

DEBIT 96 subaccount “Estimated liability for vacation pay” CREDIT 70

— 450,000 rub. — vacation and insurance premiums are accrued at the expense of the estimated liability;

DEBIT 20 CREDIT 96 subaccount “Estimated liability for vacation pay”

— 390,000 rub. — the estimated liability for vacation pay was accrued as of December 31, 2014.

Read in the magazine “Salary” in 2015

On the calculation of vacation pay when recording working hours together

With respect and wishes for comfortable work, Svetlana Gorshneva,

HR System expert
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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.

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 should know the principle of calculating vacation pay in order to spot an accounting error or monitor compliance with their rights. Vacation payments may include bonuses from the employer; this may be an amount stipulated 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 vacation pay amounts. However, this does not at all exclude the possibility of an error, because in accounting something changes so often, including the order of calculations, and the elements included and excluded from the list of calculations.

Issuance procedure

Vacation payments are issued. For this purpose, an enterprise fund is used, intended specifically for these purposes. Delay of payment is not allowed, even if the employee himself requests 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.