The employee used the leave in advance and leaves. Money paid, but no time worked. How to return the funds? How is retention calculated for unworked vacation days upon dismissal?
Problem
An employee who has worked for six months or more is entitled to paid leave. The employer must give him all 28 days of rest. By prior arrangement, leave may be used in advance. The legislation does not provide norms for calculating days in proportion to hours worked or other periods. For the second and subsequent years, leave may be granted to the employee at any time according to the schedule.
Example. The employee was registered at the enterprise on December 21, 2012 and worked until December 20, 2013 inclusive. He will have the right to leave in 28 days from June 21. By agreement of the parties, he may use it earlier than this time. If an employee leaves work before the end of the reporting year (December 20), deductions for unworked vacation days upon dismissal are deducted from his salary.
rules
Deductions for unworked vacation days upon dismissal are calculated in all cases except the following:
- the employee's refusal to transfer to another position that he needs for medical reasons, or the employer does not have the necessary vacancy;
- liquidation of the enterprise, termination of the IP;
- reduction of staff of the organization, SP;
- change of ownership of the enterprise;
- recruiting an employee for military service;
- reinstatement of a person who previously performed work, by decision of a court or state labor inspectorate;
- recognition of a person as disabled;
- employee death;
- the onset of emergency: military operations, disaster, natural disaster, major accident, epidemic.
If the employee to whom the leave was granted leaves work for any other reasons, deductions for unworked days of leave upon dismissal are compulsory calculated.
Costing
The deduction is carried out for a day of vacation that has not been worked out for 12 months, for which the employee has already received money. To calculate the vacation period, you need to divide the number of days of rest by 12. To find out the amount of deductions, you need to perform the following sequence of actions:
1. We calculate the number of months remaining until the end of the year for which the money was received. There is no legislative procedure for calculating. Therefore, it is better to follow the rules for calculating vacation pay and round the number of months to the nearest whole. The same principle can be used in calculating additional leave, compensation.
2. Multiply days by the number of months to work out. So the duration of unworked rest in days is calculated. If the result is a fractional number, then you need to round it in favor of the employee.
3. The resulting figure must be multiplied by the average earnings per day, calculated when paying for the vacation. This will be deductions for unworked vacation days upon dismissal. The insurance premiums and personal income tax listed earlier will be later reimbursed from the budget.
Example
Suppose an employee used part of the 28 days of vacation in advance. Immediately after going to work, he wrote a letter of resignation. Calculations showed that rest for 3.8 months of the working year was provided in advance. The resulting figure should be rounded to 4. For each day of a standard 28-day vacation, it should be: 28/12 = 2.3 days of work. It turns out that the employee “must” the organization: 2.3 x 4 = 9.2, or 9 days of work. The average daily earnings was 250 rubles. We calculate the amount of deductions: 9 x 250 = 2250 rubles.
Procedure
The deduction is carried out from the salary due to the employee on the day of dismissal. Moreover, the amount may not exceed 20% of the salary. You can return the difference voluntarily, having agreed with the employee, or in court.
Annual leave consists of primary and secondary. The rules for calculating the rest period are calculated equally in all cases, except for surcharges for harmful or dangerous working conditions. Deductions from these categories of compensation are also not carried out.
Legal Aspects
Upon dismissal of an employee, the amounts provided for unworked days must be deducted from his salary. If this is not possible due to the lack of funds earned, the employer may apply to the court for recovery. But if it is not proved that the actions of the employee led to a violation of the settlement procedure, then the lawsuit will most likely be denied.
Deductions for unworked vacation days upon dismissal: postings
The organization’s budget for revenue and expenses may include a provision for such payments. Then the following posting is made in the balance sheet: DT96 KT70. In all other cases, the reversal of vacation pay is executed as follows: DT20 KT70.
Personal income tax and contributions
How are contributions withheld on vacation payouts recounted? It all depends on whether the amount of the last salary is enough for collection. If there are enough funds due to pay the debt, then the following actions are performed.
1. In the BU reflected payroll. In this case, deductions for unworked vacation days upon dismissal are not calculated. PIT, contributions are calculated according to the standard scheme. Excessively withheld amounts are reversed if annual reporting has not yet been signed. Otherwise, you will have to correct the data in the balance sheet.
2. When paying vacation pay to the budget, personal income tax is transferred. Excessive amounts must be returned to the employee. For the amount to be counted, it is necessary to provide the Federal Tax Service with a clarifying certificate 2-NDFL and reflect all the calculations in it. The date of receipt of salary upon dismissal is considered the last day of work. Therefore, the last salary in the report for the current year should be reflected in the month of dismissal. The organization is not required to submit the RSV-1 PFR clarifications for the period in which the employee was on vacation. Contributions were calculated without errors; data does not need to be updated.
Nuances
Based on the calculation results, a negative amount of contributions may be formed. This means that the accrued payment is less than excessive. Several outcomes are possible:
- the amount of earnings is enough, and accounting simply carries out withholding for unworked days of leave upon dismissal (for a pensioner or any other employee - it does not matter);
- earnings are not enough, the employee agrees to voluntarily return the "excess" of the received amounts to the cashier;
- the salary is not enough, the employee does not want to compromise, the organization files a lawsuit and charges funds through the court.
In the first two cases, corrective certificates are submitted depending on what year the employee was employed: SZV-6-1 (2) - until 2012 and SZV-6-4 - from 01/01/2013. In adjusted forms, contributions should be reduced by reversed amounts. It is also advisable to provide an updated calculation.
Example
The store cashier leaves on 03.03.2014 at his own request. In December 2013, she was on annual leave (28 days) for the period from 06/18/13 to 06/17/14. The employee is born in 1961. The amount of payments taxed by insurance premiums did not exceed 624 thousand rubles. since the beginning of the year. The average daily earnings is 421 rubles.
Amount of vacation pay: 421 x 28 = 11 788 rub.
For the days worked in March, the employee accrued 1263 rubles.
At the time of dismissal, the cashier worked for 8 months and fourteen days (from 18.06.2013 to 03.03.2014 inclusive). We calculate the amount of deduction for unworked vacation days upon dismissal:
1) 12 - 8 = 4 months. - unworked time;
2) 421 x 4 x 28: 12 = 3,929 rubles. - "duty" of the employee.
The organization transfers insurance contributions at a rate of 0.2%. At the time of dismissal, reporting for 2013 was not submitted. The employee agreed to a voluntary retention. Since the amount of salary is less than "debt", the cashier independently returned the difference to the cashier of the enterprise. We display deductions for unworked vacation days upon dismissal. Postings in December 2013:
1. DT44 KT70 - 11 788 rubles. - accrued vacation pay.
2. DT70 KT68 - 1532 rubles. - withheld from personal income tax.
3. DT68 KT51 - 1532 rubles. - tax is transferred to the budget.
4. DT70 KT50 - 10 256 rubles. - Holiday pay was paid from the cash desk.
5. DT44 CT69:
- 2593 rub. (11 788 x 0.22) - assessed contributions to the insurance part of the pension.
- 342 rub (11 788 x 0.029) - contributions to the FSS.
- 601 rub. (11,788 x 0,051) - contributions to the FFOMS;
- 24 rub (11 788 x 0.002) - insurance against occupational diseases.
March 2014:
1. DT44 KT70 - 1263 rubles. - calculated salary.
2. DT70 KT68 - 164 rubles. (1263 x 0.13) - withheld from personal income tax.
3. DT44 CT69:
- 278 rub (1263 x 0.22) - contributions to the FIU.
- 37 rub (1263 x 0.029) - contributions to the FSS.
- 64 rub (1263 x 0.051) - contributions to the FFOMS.
- 3 rub (1263 x 0.002) - insurance against occupational diseases.
In March 2014 (for December 2013), all amounts are adjusted:
1. DT44 KT70 - 3929 rubles. - reversed vacation pay.
2. DT70 KT68 - 511 rubles. - reversed personal income tax.
3. DT44 CT69:
- 864 rub - the amount of contributions of part of the retirement pension has been reversed.
- 114 rubles - contributions to the FSS were adjusted.
- 200 rubles - contributions to the FFOMS are reversed.
- 8 rub - adjusted contributions for occupational diseases.
The organization transferred personal income tax on vacation in the amount of 1,532 rubles. Income tax accrued on salaries is 164 rubles. "Surplus" personal income tax - 511 rubles. We display the adjustment of deduction for unworked vacation days upon dismissal. Postings:
1. DT68 KT51– 164 rubles. - the entire tax amount is transferred to the budget.
2. DT70 KT51– 511 rubles. - returned by the cashier "excess" withheld personal income tax.
3. DT50 KT70 - 2830 rubles. (3929 - 1263 - 164) - funds were received at the cash desk.
Debt on personal income tax in the amount of 511 rubles. can be taken into account for future tax payments.
Reserve creation
Now consider an example in which an employee refused to voluntarily return the money. The organization is forced to create a reserve for vacation pay. Let's change the initial data of the last task a little:
- 28 days of vacation were paid off in advance;
- the average cashier’s earnings per day is 421 rubles;
- working year: 06/01/13 - 05/31/14, not worked for holidays 6 months;
- the employee leaves on March 3, 2014.
The sum of received vacation pay: 421 x 28 = 11 788 rubles.
The company creates a reserve for payment, therefore:
- Amounts for fully deducted are debited from the reserve;
- Amounts for unearned days are debited against current expenses.
Accrued salary for March - 1263 rubles.
At the time of dismissal, the cashier worked for 8 months and 2 weeks (14 days) for the reporting period. The calculation will take into account the full 8 months: 12 - 8 = 4 months. - unworked time.
We consider:
11 788: 12 x 4 = 3929 rub. - for such an amount, it is necessary to withhold for unworked vacation days upon dismissal.
The director’s order in such cases stipulates that unearned amounts should be written off against expenses for the current period.
Contributions were paid at a rate of 0.2%. At the time of dismissal, reporting for the past year was not submitted. The employee does not agree with the deduction. The salary for March is not enough for settlements. The cashier does not voluntarily wish to return the missing amount.
1. DT96 KT70 - 5894 rubles. - vacation pay has been accrued due to the reserve (before rest).
2. DT44 KT70 - 5894 rubles. - vacation pay is accrued due to current expenses (on the day of dismissal).
3. DT70 KT68 - 1532 rubles. - withheld personal income tax.
4. DT68 KT51 - 1532 rubles. - PIT is transferred to the budget.
Retention for unworked days of vacation upon dismissal in 1C ZUP
When an employee is granted leave from the accrued amount, personal income tax is withheld. If the manager’s order provides for the deduction of excessively accrued amounts, it is necessary to return the tax in the manner established by the Tax Code. In the control unit, these operations are carried out by reversal. Let's consider how to reflect deduction for unworked vacation days upon dismissal (posting 1C).
First you need to look at the program settings. If the calculation algorithm is set as “Does not reduce taxes,” the amounts withheld will be recorded as usual. If “Reduces Contributions” is set, then the amounts will be recorded as a reversal charge.
Example
Suppose, on May 22, 2014, an employee was dismissed of his own free will. From 03/06/2014 to 03/20/2014 he was granted advance payment for 14 days. The employee was accepted into the organization 01/17/2014. At the time of dismissal, he worked for 4 months and 5 days. In order to reflect the deduction for unworked vacation days upon dismissal, a special document “Settlement upon dismissal of an employee” is provided for in 1C ZUP
The number of unworked days is determined as follows:
- Until the end of the reporting year (05/23/14 - 01/16/15) there are 7 months and 25 days left. They are rounded up to 8 full months.
- Number of vacation days: 28: 12 x 8 = 19.
- Exclude the days used: 19 - 14 = 5.
In the program, you need to set the option "Hold in advance", specifying "Calculation order" - "calendar days" in the amount of 5. Then you need to create a settlement sheet. Deductions in the "Individual UST card" do not affect accruals. For the days worked, the employee was charged 18,190 rubles. We carry out a deduction for unworked vacation days upon dismissal. Postings:
- The manager’s order provides for the return of excessively paid amounts. Therefore, the program must reverse the document “Payroll":
- DT44 KT70 - payroll;
- DT70 KT68 - retention of personal income tax;
- DT44 KT69 - withholding fees.
- Then enter a new one with recalculated vacation days.