The right of citizens to annual paid leave is provided for by the Labor Code. The same document spells out the procedure for calculating, accruing and paying leave. Depending on the field of activity, the law gives a person 28 to 55 days of rest per year. If an employee does not have the opportunity or desire to take a vacation, he can receive a cash payment in the amount of the average daily earnings.
General rules
Every year, the employer is obliged to provide each employee with paid leave, lasting at least 28 calendar days. Previously, the organization’s accounting department forms a vacation schedule, which all employees must observe. By agreement of the parties, this time may be provided in parts.
Payment for the vacation must be made at least three days in advance. If the day of payment coincides with the weekend, then the cashier must pay the funds the day before. If the vacation schedule is intermittent, then funds are charged and paid each time for the number of days indicated in the application.
Calculation and payment of vacation days earlier than the specified period is not prohibited by law. But this is not recommended, as the employee may fall ill, postpone the vacation, or salary indexation may occur. All these events affect the amount of accruals.
Regulations
Despite the clear rules set forth in the Labor Code, in practice, the process of calculating and paying vacation time is difficult. Firstly, at the end of each year, bookkeeping draws up a schedule, which is mandatory for all employed persons. Making changes to it in the process is quite difficult. Secondly, new employees can get a day off in advance, but at least six months after the start of work. The next one will be credited in 11 months. You can "walk" not all days at once, but in parts. In the case of crushing days, one of the parts must be at least 14 days. In addition, a provision for vacation pay may be provided in the balance sheet. The volume of its monthly replenishment depends on the amount of charges. All these nuances, as well as the procedure for holiday leave at the company should be taken into account when calculating the amounts of benefits. If the schedule changes and the calculation is carried out in a hurry, then the probability of a mistake increases. Correct calculations will be asked from accounting staff.
The “care” procedure is as follows:
- accounting / personnel service for 2 weeks in writing notifies the employee of the onset of vacation;
- the employee writes a statement;
- the employer signs the document;
- an order is issued;
- the employee is accrued and paid benefits.
Possible mistakes
Unfortunately, employee behavior can lead to inadvertent violation of deadlines. For example, if a person writes a statement the day before the X-day. In this case, the accounting department cannot make accruals for three days, as it should be according to the Labor Code. But the employer, when approving the application, can postpone the vacation date in order to avoid violation of the deadlines. Therefore, the employee should be warned in advance of the onset of the “time off” period.
Calculation of vacation pay
It is not profitable for the employer to pay employee absenteeism at the cost of his work. Therefore, the allowance is paid on average daily earnings for the past year.
First you need to determine the calculation period - the beginning and end of the working year. It consists of 12 months. For example, a person “leaves for a walk” on July 8, 2018, and was employed on March 21, 2017, then the billing period will be from 03/21/17 to 03/20/18.
All amounts paid for this period must be added up and divided by the number of days worked. So the amount of average daily earnings is calculated. The resulting value must be multiplied by the number of days of vacation. The calculation is considered more accurate when the accrued amount is divided into 12 months, and then by 29.3 monthly average days. The calculated benefit amount is handed over to the employee or transferred to his bank account.
Exceptions to the Rules
It is quite difficult to comply with all the rules for accounting for vacation pay. For example, an employee may become ill or appear at the workplace 1-2 days before rest. In this case, he has the right to write a statement on the transfer of vacation. This is his right, not his duty. The management has no right to change its work schedule without the consent of the employee.
Fines
If the funds did not have time to pay on time, then they must be credited and transferred to the employee as soon as possible. Otherwise, it is believed that the employer has violated the term for paying vacation pay. He will have to pay interest. The cause of the delay may even be an employee’s illness. Therefore, it is better to accrue and pay vacation pay 1-2 days earlier. Otherwise, you will have to pay a commission in the amount of 1/150 of the Central Bank key rate effective at the time the payment is due. In addition, a fine of 1-50 thousand rubles may be charged on the head. The employee can independently report a violation of the deadlines by submitting an application to the State Labor Inspectorate during the inspection.
BOO
The amount of accrued benefits is taxed by insurance premiums. In the control unit, postings on CT count are formed. 96 in correspondence with:
- DT 20 - when paying vacation days to employees of the main production.
- DT 26 - when accruing benefits to management personnel.
- DT 44 - in the calculations with the personnel of the commercial service.
During the year, the amounts of actual charges are transferred from DT 96 to KT 70 (69).
The amount of the benefit is subject to personal income tax at a rate of 13%.
All these accruals are taken into account in labor costs in the NU in the period in which they fall. The due date does not matter. Since the term for calculating vacation pay in NU and BU is different, deductible temporary differences (VVR) and the corresponding deferred tax assets (SHA) are formed. As the amounts are paid to the banks, these VVR are repaid.
Calendar or business days?
Many accountants are interested in the question, when should all such accruals be made? Vacation itself is calculated in calendar days. Perhaps it is necessary to carry out accruals in calendar, rather than working days? According to the letter of the Federal Labor Service No. 8470 of 2011, you need to focus on working days.
However, in 2016 the TC was amended to clarify the due date for vacation time. Now it is three calendar days. Now the employer does not have the right to delay the payment of benefits until the moment of payment of the salary and advance payment. At the same time, the law does not limit the upper bar - the employer can pay benefits for several weeks. The reason for clarifying the timing was an increase in the number of holidays in the year.
Layoffs
As mentioned earlier, the accrual and payment of additional leave is carried out according to the schedule. This term is not affected by the dismissal of an employee on a layoff or on their own. In such situations, the allowance is paid 3 days before the start of the vacation, and all other amounts - on the last business day.
Vacation reserve
Lack of liquid funds may cause a delay in payment of benefits. Therefore, organizations form a reserve of funds for vacation. It takes into account not only the benefits themselves. but also contributions. This obligation applies to all enterprises except those operating on a simplified system. A provision is created at the reporting date — the last day of each month, quarter or December 31. The moment of creation of the reserve should be fixed in the accounting policy. Deductions to the reserve for the payment of holidays in accounting are carried out by debit of the same accounts on which the RFP is recorded: DT20 (25, 08, 26, 44) KT96 - creation of a reserve.
DT96 KT70 - use of the reserve for vacation pay. DT96 KT69 - deductions for social events.
If the reserve was not enough to pay the benefit, the balance of the account 96 is zero, then the compensation should be reflected in the debit of accounts 20 (25, 08, 26, 44). Each organization independently develops a procedure for calculating the amount and fixes it in the accounting policy. Consider the most common options:
- The fund is formed on the basis of the average daily earnings of the employee.
- The distribution of employees into groups. RFP of production workers is reflected in DT20, managerial personnel - DT26, managers - DT44. The deductions in KT96 are determined based on the specific gravity of each group in the total volume.
- Calculation of the norm of deductions according to the results of the year. This is the share of expenses on salaries and benefits to employees of each group in the total amount of expenses for the year.
The reserve for vacation pay in tax accounting is formed according to the algorithm reflected in the accounting policy for tax purposes. It prescribes the accepted method of creating the fund, the maximum amount of deductions. Additionally, the accountant draws up a report that reflects the algorithm for calculating monthly accruals based on the total amount of expenses for the payment of salary and benefits. The percentage of contributions to the fund is the ratio of the annual amount of the cost of paying benefits to the cost of labor.
Pregnancy, childbirth
Benefits are accrued within 10 days after writing the application. Payment of maternity leave in the amount of 100% of the salary is made as soon as possible for the issuance of salary, but not later than 15 days from the date of accrual.
Given the features of the course of pregnancy and the course of childbirth, the paid postpartum period is:
- 70 days is a standard period;
- 86 days - in case of complications during childbirth;
- 110 days - with multiple pregnancy.
That is, one more - two months a woman will receive benefits in the amount of 100% of salary.
Baby care
For the period of caring for the child during the first 1.5-3 years, the woman is entitled to the appropriate allowance. Its size for working citizens will be significantly higher than the state minimum. Such a vacation can be granted not only to mom, but also to dad, grandmother, grandfather or other working family members. Such an employee retains a job, and the first 1.5 years are counted in the insurance experience.
The accrual and payment of parental leave until the child reaches the age of 1.5 is carried out in the amount of 40% of the salary. As for women who have adopted a child, the algorithm for calculating the amount of benefits for them remains the same. If at the time of adoption the baby was not three months old, then the postpartum period is 70 days, during which the mother will receive 100% of her salary. After the child is 1.5 years old, the woman can extend her decree, but benefits for this period will already be charged and will not be paid.
To receive benefits, you need to apply at the place of work. You can continue to work on a part-time basis. If an employee is employed in several organizations, then you need to submit applications to the accounting department of each of them. The benefit will be paid only for one place of work, but based on the salary of all employers. In addition to a written application, the employer will also need to provide a child’s birth certificate and a certificate of non-use of leave by the second parent. Based on these documents, an order for the payment of funds is issued.
Study period
Employees who combine work with study can also take “holidays”. They are made out upon application and with a certificate from the educational institution. Charges are made in calendar days, based on the period of the session. Payment of study leave is carried out according to the average earnings, which is calculated according to general rules. The employee must receive the accrued amount three days before the holidays. For violation of the deadlines, a fine of 1-5 thousand rubles is provided. If non-working holidays fall during the time off, then they must also be paid.
Compensation is also required for part-time students who receive an education of this level for the first time and study at an accredited institution. Payment of study leave is carried out for such a period:
- 40 cd for passing the session in the first two courses;
- 50 cd for passing the session on the following courses;
- 4 months to protect the thesis;
- 15 k.d. for passing the entrance / final exams.
This is how vacation pay is calculated.