How to record compensation for unused vacation upon dismissal

Dismissal of an employee is an operation without which no organization can function. Let's consider the features of reflecting in 1C settlements with an employee upon dismissal, as well as the procedure for calculating and paying compensation for unused vacation.

You will learn:

when should a settlement be made with a dismissed employee;
what document is used to document the calculation of compensation?
how to withhold and pay personal income tax to the budget from compensation for vacation pay;
how and when insurance premiums are calculated.

Step-by-step instruction

September 05 Kolokoltsev I.F. wrote a letter of resignation at the employee's initiative. On the same day, an order was issued for his dismissal on September 19.
The employee has worked for the Organization since December 26, 2016. Last October, Kolokoltsev was on vacation and fully used his right to annual paid leave of 28 calendar days.
On September 19, Kolokoltsev received the following calculation:
compensation for unused vacation;
wages for September.
On the same day, the funds, according to the calculation, were transferred to I.F. Kolokoltsev’s personal card. taking into account the fact that on August 26 he received an advance payment for September in the amount of 16,000 rubles. In addition, personal income tax was paid to the budget.

Step-by-step instructions for creating an example. PDF

date	Debit	Credit	Accounting amount	Amount NU		the name of the operation	Documents (reports) in 1C
date	Debit	Credit	Accounting amount	Dt	CT	the name of the operation	Documents (reports) in 1C
Dismissal of an employee
05 September	—	—	—	Order to dismiss an employee	Dismissal
Calculation of an employee upon dismissal
September 19	26	70	26 000	26 000	26 000	Payroll	Payroll
	26	70	29 400	29 400	29 400	Calculation of compensation for unused vacation
	70	68.01	7 202	7 202	Withholding personal income tax
	26	69.01	1 606,60	1 606,60	Calculation of contributions to the Social Insurance Fund
	26	69.03.1	2 825,40	2 825,40	Calculation of contributions to the FFOMS
	26	69.02.7	12 188	12 188	Calculation of contributions to the Pension Fund
	26	69.11	110,80	110,80	Calculation of contributions to NS and PP
Paying salaries to an employee’s personal card
September 19	—	—	32 198	Formation of payment statement	Statement to the bank - To employees' accounts
September 19	70	51	32 198	32 198	Salary payment	Debiting from a current account - Transferring wages to an employee
Payment of personal income tax to the budget
September 19	68.01	51	7 202	Payment of personal income tax to the budget	Debiting from a current account – Tax payment

Payment of compensation without dismissal

If desired, and if a number of conditions are met, citizens may not use vacation days, receiving compensation in return. However, there are a number of limitations:

By law, employees are required to be provided with 28 calendar days of basic leave and 7 days of additional leave (in some cases). They must be fully utilized. Only the part exceeding the minimum duration of rest is compensated. For example, if an employee is employed in the judicial apparatus, a municipal body, a pedagogical or other organization, where the duration of vacations is never less than 30 days.
Under no circumstances may pregnant women, minors employed in enterprises with dangerous or harmful conditions, or customs officials receive compensation for continued employment.

According to Art. 126, compensation is carried out at the request of the employee with the consent of the employer. If this expense item is included in the budget, payments will be made on the next salary.

Regulatory regulation

Providing compensation

Upon termination of the employment relationship, the employee is entitled to compensation for all days of unused vacation during all years of work in the organization (Article 127 of the Labor Code of the Russian Federation).

Leave to employees must be granted annually with preservation of their place of work (position) and average earnings (Article 114, Article 120 of the Labor Code of the Russian Federation).

In some cases, it is possible to replace annual leave with monetary compensation. For employees who continue to work in the organization, payment of compensation is possible only for additional vacation days exceeding 28 calendar days in the working year (Part 1 of Article 126 of the Labor Code of the Russian Federation).

Calculation of compensation upon dismissal

Compensation for unused vacation upon dismissal is calculated using the formula:

Compensation for unused vacation is subject to personal income tax (clause 1 of Article 210 of the Tax Code of the Russian Federation, clause 3 of Article 217 of the Tax Code of the Russian Federation) and insurance contributions (clause 2 of clause 1 of Article 422 of the Tax Code of the Russian Federation).

Number of unused vacation days

If an employee has worked part-time, the number of vacation days due to him is calculated based on the months worked during the working year:

Working year - a full 12 months worked by an employee from the date of his hiring to the date preceding the start of the new working year (clause 1 of the Rules on regular and additional leaves, approved by the People's Commissariat of Labor of the USSR 04/30/1930 N 169, Letter of Rostrud dated 12/18/2012 N 1519-6-1).

In this case, a month is considered fully worked if the employee worked half the days or more in it. If less than half a month is worked, it is not counted (clause 35 of the Rules on regular and additional leaves, approved by the People's Commissariat of Labor of the USSR on April 30, 1930 N 169: valid to the extent that does not contradict the Labor Code of the Russian Federation).

In our example, we will calculate the number of days for which the employee is entitled to vacation. Working years of Kolokoltsev I.F.:
1 year - from December 26, 2016 to December 25, 2017, 28 cal. days used;
Year 2 - from December 26, 2017 to December 25, 2018, 28 cal. days used;
3rd year - from December 26, 2018 to September 19, 2019, of which worked: 8 full months (from December 26, 2018 to August 25, 2019);
25 calendar days of the ninth month of the working year (from 08/26/2019 to 09/19/2019). This is more than half a month: therefore, the ninth month is counted in full.
Calculation of days of unused vacation Kolokoltseva I.F.:
28 days / 12 months x 9 months = 21 days

If, as a result of calculating the number of days of unused vacation, a fractional number is obtained, labor legislation does not require rounding it. However, if the employer decides to round the number of vacation days, arithmetic rules cannot be applied: they always round in favor of the employee (Letter of the Ministry of Health and Social Development of the Russian Federation dated December 7, 2005 N 4334-17).

Average daily earnings

The average daily earnings of an employee are calculated based on the salary actually accrued to him and the time actually worked by him for the 12 calendar months preceding his dismissal (Article 139 of the Labor Code of the Russian Federation), according to the formula:

29.3 is the average monthly number of calendar days established by the Government for calculating the average daily earnings for paying vacations and compensation for unused vacations (clause 10 of 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) .

During the specified 12 months, there are periods excluded from the calculation: such when (clause 5 of 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):

the employee retained his average earnings in accordance with the law, for example, during business trips, vacations;
the employee did not work due to downtime;
the employee was absent due to temporary disability or pregnancy and childbirth;
the employee was on vacation at his own expense and others.

In these cases, the average daily earnings are calculated using the formula:

When calculating compensation for unused vacation or changing the minimum wage in the accrual period, it is necessary to compare the average monthly earnings (to calculate compensation) with the minimum wage: it cannot be lower than the federal minimum wage in force on the date of accrual of compensation (clause 18 of the Regulations, approved by the Decree of the Government of the Russian Federation dated 12/24/2007 N 922).

More information about the compliance of average monthly earnings with the minimum wage

Let us determine the average daily earnings of an employee according to our example, taking into account that in Kolokoltsev’s billing period there are payments and days excluded from the calculation.
Let's calculate the number of days actually worked by the employee during the billing period. Days must be counted in calendar days, taking into account the daily average established by the Government of the Russian Federation (29.3).
During the billing period, I. F. Kolokoltsev worked for 11 full months. The number of days actually worked during this period was: 11 x 29.3 = 322.3 cal. day
In October he went on vacation for 28 calendar days, so the number of days of work in October is:
31 days in October - 28 days of vacation = 3 cal. day
They must be recalculated taking into account the average monthly number of calendar days:
29.3 x 3/31 = 2.84 cal. day
Total days worked in the billing period:
322,3 + 2,84 = 325.14 cal. days
The amount of earnings in the billing period is 455,196 rubles.
Calculation of average daily earnings:
RUB 455,196 / 325.14 cal. days = 1,400 rub.
Now let's calculate the amount of compensation for unused vacation.
The number of days of Kolokoltsev’s unused vacation is 21 days .
Compensation for unused vacation was: 1,400 rubles. x 21 days = 29,400 rub.

Compensation for unused vacation upon dismissal

All categories of suspended employees are entitled to a monetary payment. The reason for leaving does not matter. That is, this:

people who leave their jobs of their own accord;
those who were fired by the employer;

Important: one of the parties (the boss or the employee must give notice of dismissal at least 14 days in advance). those who were subject to staff reduction or liquidation of the company

those who were subject to staff reduction or liquidation of the company.

In the latter case, in addition to vacation pay, the employee is entitled to severance pay in the amount of the average salary.

There are also exceptions: payments are not provided to persons who were fired as a result of theft, intentional damage to property and other administrative or criminal crimes.

It is worth highlighting special cases in which vacation payments are not accrued:

care in case of pregnancy;
the employee takes custody of an infant less than three months old;
departure of a minor employee;
departure of employees from hazardous production.

Is it possible to replace vacation with money and not quit?

Vacation pay will be replaced with cash only if in one year the period exceeds 28 calendar days. This occurs in special categories of citizens:

disabled people;
doctors;
teachers;
workers in the Far North.

In these cases, only those days that go beyond 28 days are compensated.

Dismissal of an employee

In order to correctly reflect in 1C the operations for calculating final wages and compensation for unused vacation, first of all, it is necessary to fire the employee.

The Dismissal document is created from the section Salaries and Personnel – Personnel Records – Personnel Documents – Create – Dismissal.

Study in detail the dismissal procedure and filling out the document using the example

In what cases is vacation compensation paid?

According to Articles 126-127 of the Labor Code of the Russian Federation, monetary compensation to employees is provided to:

upon dismissal, as well as upon transfer to another enterprise - for all unused vacation days;
without dismissal - for part of the vacation exceeding 28 days.

On a note!

After working even for half a month, an employee receives the right to compensation for unused vacation days.

This applies to annual paid basic and additional leaves. An employee has the right to compensation regardless of:

reasons for dismissal;
professional category;
working conditions - under a fixed-term employment contract, part-time, etc.

Calculation of an employee upon dismissal

Settings in 1C for calculating compensation

When installing the 1C program in the database, a predefined accrual type should be automatically created the Accruals : Leave compensation upon dismissal under the code KOT .

If it turns out that this accrual does not exist, then you should enter it into the Accruals from the section Salaries and Personnel - Directories and Settings - Salary Settings - Payroll - Accruals.

Please pay attention to filling out the fields:

Personal income tax section :

switch - taxable ;
income code - 2013 - Amount of compensation for unused vacation;
Income category - Other income from work .

Section Insurance premiums :

Type of income - Income entirely subject to insurance premiums ;

Section Income tax, type of expense under Art. 255 Tax Code of the Russian Federation :

switch - taken into account in labor costs under article : - pp. 8, art. 255 of the Tax Code of the Russian Federation - Monetary compensation for unused vacation in accordance with the labor legislation of the Russian Federation;
The checkbox Included in the basic accruals for calculating the “Regional coefficient” and “Northern bonus” accruals does not need to be set for the Accrual Compensation for unused vacation , since these accruals are already taken into account in the earnings that are used to calculate compensation.

Section Reflection in accounting :

The method of reflection is not established. In this case, the compensation will be charged to the expense account set in the Expense Accounting the Employees directory for the salary of the employee to whom it is accrued. PDF

Compensation for an employee's unused vacation must be accounted for in the same cost account in which his salary is recorded.
The method of reflection in the Accruals takes precedence over the method specified in the Expense Accounting in the Employees . there is no need to set separate method of reflection in the Compensation for unused vacation (Accrual) .

Compensation for unused vacation is part of the salary, therefore, in accounting accounting, compensation is reflected as part of labor costs (clause 8 of PBU 10/99):
Dt of the cost account, according to which the employee’s salary is calculated;
CT “Settlements with personnel for remuneration” (chart of accounts 1C).
In NU, compensation for unused vacation is also taken into account in labor costs (clause 8 of Article 255 of the Tax Code of the Russian Federation) as part of direct or indirect expenses. The attribution of compensation costs to direct or indirect expenses depends on where the basic salary of the dismissed employee is allocated, according to the accounting policy.
In 1C, compensation for unused vacation will be reflected in the salary account specified in the Employees in the Expense Accounting .

Learn in more detail the definition of salary accounting methods (main postings)

Calculation of an employee upon dismissal

Compensation calculation is not automated in 1C and is reflected in the Payroll document in the Salaries and Personnel section - Salary - All accruals - Create button - Payroll calculation.

The document states:

Salary for - the last month of work of the employee.
from — the employee’s last day of work.

By clicking the Add , you must select the employee with whom the settlement is being made. The program will calculate wages based on the employee’s salary and the time worked by him on the date of dismissal.

Accrue button to select Accrual Compensation for unused vacation and indicate the calculated amount. The calculation of compensation must be done independently, for example, in an Excel table.

All amounts accrued to an employee can be viewed and, if necessary, adjusted in the Accruals , which opens by clicking on the link in the Accrued .

In the Accrual Payment Date column for accrual of Salary Payment is set automatically as the last day of the accrual month and cannot be adjusted.
To calculate Compensation for unused vacation, the payment date will be automatically set according to the date of the Payroll .

Personal income tax - the amount of calculated personal income tax.

personal income tax link in the personal displays the calculation of personal income tax on an accrual basis for the employee for the current tax period.

The date of actual receipt of income in the form of wages, including compensation for unused vacation, is considered to be the last day of work for which income was accrued to the resigning employee (paragraph 2, paragraph 2, article 223 of the Tax Code of the Russian Federation).
In the personal income tax Salary Accrual document, the date will be recorded Date column
actual receipt of income for both types of accrual - in the Dismissal Date Dismissal document . PDF
personal income tax withholding - according to the date of the Payroll , which accrues wages and compensation.

Postings according to the document

The document generates transactions:

Dt Kt - salary calculation for the last month of work;
Dt Kt - calculation of compensation for unused vacation;
Dt Kt 68.01 - calculation of personal income tax on the amount of wages and compensation;
Dt Kt 69.01 - calculation of contributions to the Social Insurance Fund;
Dt Kt 69.03.1 - calculation of contributions to the FFOMS;
Dt Kt 69.11 - calculation of contributions to NS and PZ;
Dr Kt 69.02.7 - calculation of contributions to the Pension Fund.

Despite the fact that the Salary Accrual was issued on the last day of the employee’s work, the calculation of salaries and contributions in the BU and NU accounts in 1C is carried out on the last day of the month.

Documenting

The organization must approve the forms of primary documents, including for calculating payments upon dismissal. As a basis, you can take form T-61 “Note-calculation upon termination (termination) of an employment contract with an employee (dismissal)” (approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1).

Excel
PDF

Income tax return

In our example, the salary of I.F. Kolokoltsev is taken into account on account 26 “General business expenses” and in tax accounting refers to indirect (other) expenses.

In the income tax return, the costs of wages and compensation for unused vacation, as well as insurance premiums accrued from them, will be reflected in indirect expenses only after the Closing of accounts 20, 23, 25, 26 is carried out in the Closing of the month procedure: PDF

Sheet 02 Appendix No. 2 page 040 “Indirect costs - total”: wages;
compensation for unused vacation;
insurance premiums;

including page 041 “amounts of taxes and fees, insurance premiums accrued...”:

insurance premiums.

See also What to do so that page 041 is filled in automatically

Postings in accounting

It follows that there are no specific deadlines for the payment of this compensation.

The payment terms are determined by agreement between the employee and the employer.

The payment of compensation is recorded by an expenditure cash order, or on a statement along with the salary.

How the amount of compensation not related to dismissal will be reflected in accounting depends on whether the organization can use simplified forms of accounting. If she does not have the right to simplify accounting, then she must pay compensation from the vacation reserve. If an organization has the right to conduct simplified accounting, it may not create such a reserve and include compensation for vacation in expenses.

The accrual and payment of compensation not related to and related to dismissal must be reflected in the following entries:

compensation accrued - D - t 20 (23,25,26,29,44...) K - t 70;
compensation was issued (transferred to the employee’s bank account) - D - t 70 K - t 50 (51).

It is important to note that leave is not provided and monetary compensation is not required to be paid to employees whose reason for dismissal was theft, damage to property or other illegal actions against the employer. https://www.youtube.com/embed/EdKgyxMWq3Q

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Payment of personal income tax to the budget

Personal income tax on compensation for unused vacation is paid no later than the day following the day it is paid to the employee (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Payment of personal income tax to the budget is reflected in the document Write-off from the current account transaction type Tax payment in the Bank and cash desk section - Bank - Bank statements - Write-off button.

The document states:

Transaction type - Tax payment ;
Tax - personal income tax when performing the duties of a tax agent ;
Type of liability - Tax ;
for - September 2019 , the month of income accrual (payments upon dismissal).

Learn more about reflecting personal income tax payments to the budget

Postings according to the document

The document generates the posting:

Dt 68.01 Kt - payment of personal income tax to the budget for September.

Severance pay upon dismissal in 2021

Labor Code of the Russian Federation, Art.

178 guarantees to an employed person, upon dismissal, severance pay to maintain his financial condition until he finds new employment. This payment is issued to a working person at the end of his or her work. The proposed article will discuss the standards regarding the calculation of benefits, who has the right to receive them and who does not, and provides examples of calculating the amount of such compensation. Contents: - these are accruals issued to a working person when he resignation due to circumstances beyond his control.

This compensation provides material remuneration for the period of new employment. The legality of severing the labor relationship is based on the fulfillment of the provisions reflected in the Labor Code of the Russian Federation and in the employment contract.

In short, for the resignation of an employee there must be serious reasons, which provide their own rules for deduction. The basis for dismissal is an order from management showing the reasons for the resignation and the appointment of the final payment. An inscription about the deduction is entered into the work book, displaying an article of the Labor Code of the Russian Federation. The procedure for completing the calculation (including the issuance of benefits) is carried out in accordance with the Labor Code of the Russian Federation on the final working date.

Sometimes, a person retains an average salary of up to 3 months, and for institutions located in the Far North and places equivalent to it - up to 6 months. The payment of benefits refers to the compensation accrual for the fact of expulsion from the institution and the basis for its issuance in the date of resignation is Articles 84.1 and 140 of the Labor Code of the Russian Federation. Benefits are calculated on the basis of the order of the boss, which displays the reasons for the deduction. An independent order for calculating compensation is not carried out. The amount of the benefit is calculated on the basis of the average monthly salary. The labor exploits of an employee in the Russian Federation are regulated by the Labor Code of the Russian Federation, which reflects the provisions and rights of both the owner of the institution and his subordinates. In order to calculate the amount when deducting compensation required

6-NDFL

Tax amounts are calculated by tax agents on the date of actual receipt of income on an accrual basis from the beginning of the tax period (clause 3 of Article 226 of the Tax Code of the Russian Federation). In the reporting, the date of receipt of income is reflected on page 100 of Section 2 of Form 6-NDFL. Its definition depends on the type of income. For compensation for unused vacation and other amounts upon dismissal, income will be received on the day it is paid to the taxpayer (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation).
In 1C, for our example, the date of actual receipt of income is indicated in the Date of the document Write-off from the current account . PDF

In Form 6-NDFL, the accrual and payment of annual leave is reflected in:

Section 1 “Generalized indicators”:

line 020 - 55,400, amount of accrued income;
pp. 040 - 7 202, amount of calculated tax;
pp. 070 - 7 202, amount of tax withheld.

Section 2 “Dates and amounts of income actually received and withheld personal income tax”: PDF

page 100 - 09.19.2019, date of actual receipt of income;
page 110 - 09/19/2019, tax withholding date.
page 120 - 09/20/2019, tax payment deadline.
pp. 130 - 55,400, the amount of income actually received.
pp. 140 - 7,202, amount of tax withheld.

Issue dated April 21, 2021

() Selection based on materials from the information bank “Correspondence of Accounts” of the ConsultantPlus system. How is the payment of compensation (severance pay) to an employee upon dismissal by agreement of the parties in an amount exceeding three times the average monthly salary of the employee taken into account?

According to the additional agreement to the employment contract on the termination of employment relations, by agreement of the parties, the employee is paid compensation (severance pay) in the amount of 240,000 rubles, which is 60,000 rubles.

exceeds three times the employee’s average monthly earnings. The compensation is transferred to the employee's bank account. For profit tax purposes, the accrual method is used.

Labor relations An employment contract can be terminated at any time by agreement of the parties to the employment contract (Article 78, clause 1, part 1, article 77 of the Labor Code of the Russian Federation). The cases and amounts of severance pay and other compensation payments paid upon termination of an employment contract are determined by the employment contract (or an additional agreement to the employment contract, which is an integral part of the employment contract).

This follows from Part 4 of Art. 178, part 2 art. 307, part 1 art. 9, part 3 art. 57 Labor Code of the Russian Federation. Upon termination of the employment contract, payment of all amounts due to the employee from the employer is made on the day of dismissal of the employee (Part.

1 tbsp. 140 Labor Code of the Russian Federation). Accounting Compensation (severance pay) paid to an employee upon dismissal by agreement of the parties, provided for in the relevant additional agreement to the employment contract, as well as insurance premiums accrued on the part of the compensation exceeding three times the employee’s average monthly earnings (as discussed in the section “Insurance premiums” "), are expenses for ordinary activities (clause 5 of the Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n). These expenses are recognized on the date of accrual of severance pay and insurance premiums (clause

16 PBU 10/99). Accounting records for reflecting the transactions under consideration are made in the manner established by the Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, and are shown below in the table of entries.

Checking mutual settlements

Mutual settlements with an employee

You can check mutual settlements with an employee using the report Balance sheet for the account “Settlements with personnel for wages” in the Reports section - Standard reports - Account balance sheet.

It is logical to generate the report on the date of dismissal: in our example it is September 19. However, entries in accounting for calculating compensation and wages upon dismissal in the account “Settlements with personnel for wages” were generated only on September 30. Therefore, the report must be generated on this date.

The report shows that there is no debt to the dismissed employee at the end of the month.

Mutual settlements with the budget for personal income tax

To check the calculations with the budget for personal income tax, you can generate the report Analysis of account 68.01 “Personal income tax when performing the duties of a tax agent” in the section Reports - Standard reports - Account analysis.

In our example, payment of compensation and wages was carried out on September 19, the deadline for transferring personal income tax was September 20, i.e. the day following the day of payment. But in the accounting system, under the credit of account 68.01 “Personal income tax when performing the duties of a tax agent,” personal income tax, like wages, was accrued on September 30.

The absence of a final balance in account 68.01 “Personal income tax when performing the duties of a tax agent” means that there is no debt to pay personal income tax to the budget.

The accountant is used to this report, but it does not give an up-to-date picture of mutual settlements with the budget for personal income tax, since data on withheld and transferred personal income tax is accumulated in personal income tax registers, and not in accounting accounts. Therefore, we recommend that you use the report Control of personal income tax payment deadlines . In our opinion, it is more informative.

Control of personal income tax payment deadlines

To check the calculations with the budget for personal income tax, as well as the deadlines for payment, you can generate a report Control of deadlines for personal income tax payment in the section Salaries and personnel - Salary - Salary reports - Control of deadlines for personal income tax payment.

In our example, payment of compensation and wages was carried out on September 19, the deadline for transferring personal income tax was September 20, i.e. the day following the day of payment. We will generate a report for the period September 19-20 for Kolokoltsev I.F. To generate the necessary data, use the Settings to set:

View - Advanced .

Selections tab by clicking the Add selection :

Field - Individual ;
Condition - Equal to ;
Meaning - Kolokoltsev Ivan Fomich ;
— In the header of the report.

Fields and sorting tab - do not change the existing settings.

Structure tab on the Add :

Grouped fields - Recorder , check the box.

After completing the setup of the Personal Income Tax Payment Deadline Control , you must click the Close and generate . The program will generate a report.

Write-off from the current account dated 09.19.2019 N 5 - a document of payment to the employee of amounts upon dismissal, established the deadline for paying the debt to the budget - 09.20.2019.
Write-off from the current account dated September 19, 2019 N 6 - personal income tax payment document, repaid the debt to pay tax to the budget.

The absence of a final balance on the personal income tax payment due date indicates that personal income tax was paid to the budget on time.

Test yourself! Take a test on this topic using the link >>

See also:
Salary settings in 1C
Payroll
Accrual of vacation pay

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Posting severance pay upon dismissal 2021

We forgive unworked vacation upon dismissal of transactions When accounting for remuneration paid to employees, the nature of the transactions reflected should be taken into account. Transactions to account for short-term payments, severance payments, and pension transfers will be reflected in different accounting records. In the current Art. Employee benefits: The specificity of accounting for transactions with benefits depends on their types.

VIDEO ON THE TOPIC: Payments to employees upon dismissal Accounting and taxation of severance pay We forgive unearned leave upon dismissal of transactions When accounting for remuneration paid to employees, the nature of the transactions reflected should be taken into account. Transactions to account for short-term payments, severance payments, and pension transfers will be reflected in different accounting records.

In the current Art. Employee benefits: The specificity of accounting for transactions with benefits depends on their types.

What types of payments are made for each of the above categories will be discussed below.

Based on the nature of the transfers, remunerations are divided into the following main categories: This category includes the main types of remuneration paid to employees, and specifically: Calculation upon dismissal of transactions Settlements with employees of the organization are not limited only to calculations for wages. In the process of economic activity, the organization has a need to implement other settlements with the employees of the enterprise.

We will talk about how to calculate payments in favor of employees in this article.

Payroll Salary is all amounts that are paid to an employee for his work.

It adds up stat. For example, raises for traveling work, for working in hazardous conditions, in the regions of the Far North, incentive payments - bonuses, payments, incentive payments. Depending on where payroll expenses are included, such posting is reflected in accounting.

On the date of payment of wages for the first half of the month of the advance Debit 70 - Credit 51 50 - Advance paid.