How to pay days spent by an employee on a business trip? This problem will undoubtedly be encountered by a novice accountant. Which is easier than charging him the usual salary, because he worked all this time for the enterprise. But everything related to labor relations is subsequently subjected to a painstaking inspection of regulatory authorities.
When an employee reports on the
expense report, attaching a certificate that specifically states: “left“ N ”, arrived at“ S ”etc ...”, he is charged a daily allowance, paid for travel, hotel receipts and
other expenses. In addition, there is a need to calculate the
average earnings for a business trip. It should be noted that payment for holidays and weekends spent on the trip is doubled. The calculation of the average earnings for a business trip is simple. The amount of remuneration for 12 months is divided by the working days of this year and then multiplied by the duration of the working trip. Note that from accruals you need to remove sick leave, vacation pay and other social benefits. And at the same time, this includes bonuses (which are accrued during these months), various allowances (for harmfulness, length of service, as well as working conditions and others), additional payments for
combining posts, working at night, overtime, holidays, as well as material assistance ( in money and material terms).
Periodically, enterprises have an increase in salaries. As a result, two periods will participate in total revenue. The first is the salary before the increase, multiplied by the coefficient obtained from the ratio of the new rate to the old one. But keep in mind that only accruals that increase at the same time as salaries are subject to adjustment, and the rest will remain unchanged. In addition, if their growth occurred due to a
transfer to another position, then no recalculations are necessary. Then the total amount is added to the remuneration for the second period. Further, the calculation of the average earnings for a business trip is repeated similarly to the above method. All payments are added up, divided by the number of working days, and the resulting value is multiplied by the number of days the trip lasts.
The calculation of the average earnings for vacation pay has its own nuances . If an employee has not been paid for him three days before the vacation, then you can safely write a statement on the transfer of the vacation (otherwise, interest is charged for the delay - article 124). The methodology for calculating the base is similar to calculating the average earnings for a business trip. It is also equal to the 12 previous months, except that the one from which they leave to have a rest is not included in them.
Holidays are calculated as follows: total income is divided by the product of 12 (the number of months) and 29.4 (the average monthly number of hours), then they are multiplied by the days of rest. It often happens that an employee in the previous period was already resting or sick. Then the order of calculating the average earnings differs only in that the first number will not look 12x29.4, but like this: 29.4 x the number of full months + calendar days from incomplete. In turn, each period worked out not in full is calculated separately. To do this, 29.4 is divided into the days of the selected month, and then multiplied by the hours worked in the same time period. From the amount of basic income are deducted payments made for sick leave, business trips and vacations. Other remains unchanged. Compensation is calculated in a similar way when a specialist does not want to go on vacation or leaves.