How to calculate vacation pay if an employee goes on vacation from the first day of the month?

Leave rules

Article 122 of the Labor Code of the Russian Federation establishes general rules when a person must be provided with annual vacation paid by the employer. Duration: 6 months from the date of employment. When is vacation pay paid before vacation? Deadline: 3 days before departure.

At the end of the year, the company draws up a special schedule. In it, employees indicate the periods when they plan to go on vacation next year. The schedule is agreed upon by the employee with his boss. If the vacations of several employees overlap each other, then the person who has the priority right goes on vacation. For example, a mother of three children.

If for some reason an employee does not want to go on vacation in the calendar year, by agreement with the employer, he can remain at work. But next year the employer is obliged to send him on vacation.

The vacation is divided, but on the condition that each part is at least 14 days.

According to Art. 122 of the Labor Code of the Russian Federation, by agreement between the employee and his boss, up to 6 months of leave can be given to the following categories of citizens:

• female persons according to BIR before and after it;
• minor employees;
• employees who are adopting an infant under 3 months;
• other situations.

The legislator does not provide an exhaustive list of cases when it is possible to provide rest to an employee by agreement between the parties to the labor relationship.

Rules for the provision and transfer of vacation pay:

1. Exemption from work is carried out upon a written application submitted by the employee. He writes it to the boss. Based on this, an order is issued, which is transmitted to the accounting department. Based on this, the timing of vacation pay is determined.
2. Rest is provided according to a schedule approved in advance. If there is a trade union working at the enterprise, then the vacation is coordinated with this organization.
3. Rescheduling of rest time is possible, but only by agreement with the employee.
4. When do vacation money arrive? Three days from the start date of the vacation.

The procedure for registering vacation at the enterprise

According to Article 123 of the Labor Code of the Russian Federation, the following registration procedure has been developed:

1. the employee writes a statement indicating the period worked and the start date;
2. the manager checks this data and signs the application;
3. an Order is created at the enterprise;
4. The accounting department makes the payment three days before the date indicated in the application.

Vacation pay is calculated based on the employee’s average earnings.

Employees often ask how many days they have already “earned” for vacation. This applies to newly registered employees who have not worked for another full year without a break. According to the law, an employee can take advantage of vacation 6 months after employment. For each month 2 days are credited.

Calculation of vacation days

But the Law also defines a separate category of persons who are entitled to benefits. These include:

• Chernobyl victims;
• mothers who raise children themselves;
• workers with many children, etc.

There is also the concept of standard and extended vacation. Workers in the field of education, health care, the Ministry of Internal Affairs and the category of people working in enterprises with hazardous conditions have an extended period of rest.

Table 1. Number of vacation days for different categories of employees

Reference. A separate category includes people who work in the Far North. Given the difficult working and living conditions, they are entitled to extended rest and accrual of length of service according to a different coefficient.

The general rules for providing rest are regulated by Chapter 9, Art. 114 RF TC.

Chapter 9, art. 114 RF TC

The calculation period for accrual includes all time worked including holidays. But maternity leave and temporary disability are not included in the billing period.

How is the amount of vacation pay calculated?

The accounting department of the enterprise handles the calculations. Payment occurs as follows:

1. The average income of a person is taken into account.
2. All types of payments provided for by the enterprise are taken into account. For example, financial assistance, but if it is provided for by local regulations of the company.
3. The average earnings indicator is also calculated.

When calculating vacation payments, the accountant uses the formula:

Amount = (sum of average earnings) X (vacation days).

If vacation is from the 1st day, what month is personal income tax calculated?

After data on wages for September has appeared, vacation pay must be recalculated. The employee goes on vacation from the beginning of the month. Therefore, the entire salary for the month in which vacation pay is accrued will be included in the calculation of average earnings.

For example, an employee goes on vacation from June 1st. That is, the employee has vacation from the beginning of the month.

Vacation pay must be calculated and issued no later than 3 days before the vacation, i.e.

The period from May 29 to May 31 has not yet been worked and wages have not been accrued.

However, the accountant will include the salary for the entire month of May in the calculation of average earnings. How to calculate vacation pay: calculation procedure The working year for which labor leave is granted is a period of time equal in length to a calendar year, but calculated for each employee from the date of hiring (Article 163 of the Labor Code of the Republic of Belarus). In the working year for which labor leave is granted. actual time worked is included (Art.

Features of vacation payments

Transferring vacation pay is an operation similar to calculating salary receipt. Payment occurs in stages:

1. The accountant calculates the amount of vacation payments.
2. The employee is notified of this, as well as how much he is entitled to. The notification comes in writing.
3. Money in a predetermined amount is transferred to the person’s salary card. In addition, he can receive them in cash through the cash register. It all depends on the form of remuneration chosen by the organization.

Vacation pay is a citizen's income. Therefore, officially working citizens are responsible for paying taxes to the state budget. And this fee is included in the amount of vacation pay, calculated at a rate of 13%. The amount of the mandatory fee is withheld from the company employee when issuing money. In addition to taxes, do not forget about the contributions that are transferred by the employer to extra-budgetary funds.

The legislator does not set the exact date when you need to apply for leave. If, for example, this is done 3 days in advance, the employer will not have time to calculate vacation pay. Therefore, it is better to write it a week before the intended vacation. At many enterprises, the application is written in 2 weeks.

If vacation is from the 1st day, what is the month of accrual?

The moment at which such expenses are recognized depends on the method of accounting for income and expenses.

Calculation of vacation pay For the billing period, take 12 months preceding the upcoming month of going on official leave.

This is important to know: How vacation is paid under the Labor Code 2021 (with comments)

Calculation of vacation pay In the case of a fully worked pay period In practice, it is not common, but is still considered the basic formula for calculating average daily earnings (ADW) Salary - salary received for a full pay period (12 months) 12 months.

– number of months in the billing period 29.4 – average number of days in one month.

Important! On April 2, 2014, amendments were made to the Labor Code and now the average monthly number of calendar days is 29.3.

Question An employee goes on regular annual leave from 01.11.2015.

How to correctly and consistently reflect actions in 1C ZUP 8.2.

We have the following options: 1. To make a payment on October 27th, we must accrue in October 2015. We created accrual of vacation pay in October, selecting the billing period from 11/01/14 to 10/31/15. Based on the accrual document, we create a payout sheet in October (selecting “pay vacation pay”), paid.

Personal income tax is reflected in October and transferred on October 27th. After calculating the salary for October, we recalculate accrued vacation pay that was accrued during the period - October.

How correct is it that the vacation is from 11/01/2015, and all accruals and payments are in October.

That is, expenses for November vacations will be reflected in October, is this correct? 2.

The vacation application was submitted less than 3 days before the expected vacation date

Most likely, such leave will not be issued: the employer will not have time to make calculations and pay vacation pay.

Although the Labor Code of the Russian Federation does not regulate the time for submitting an application for vacation, given that vacation pay must be paid 3 days before its start, the application must be submitted at least 4 days in advance. Otherwise, the employer simply will not have enough time to complete the registration and payment within the period established by law.

It is worth noting that in most cases it is not necessary to apply for annual paid leave. The fact is that enterprises draw up a vacation schedule, of which the employee is notified in advance, against signature.

When the deadline established by the schedule approaches, the director issues an order to grant vacation, and the accounting department calculates vacation pay based on it. The employee, having read the order, puts his signature on it as a sign of consent.

If an employee requires paid leave, but not at the time established by the vacation schedule, he must write an application at least 4-14 days before the expected date of departure.

Watch the video below about the timing of vacation pay:

Vacation from the first day when vacation pay is calculated

In our case, the average earnings have increased, we promptly pay the difference in vacation pay to the employee, and the date of receipt of income, which will be reflected in 6-NDFL, will be a different date - October 5. Vacation from the 1st day of the month in 1C: Salaries and personnel management 8th edition 3.1 The situation when an employee goes on vacation from the 1st day of the month quite often raises questions from our clients and readers: vacation pay must be paid 3 days before the start of the vacation, the previous month is still not fully worked, and wages have not been accrued, but this month must be included in the calculation of the average.

Previously, I advised my clients to simply recalculate the vacation accrual document after the final calculation of salaries for the previous month, but with the advent of 6-NDFL, the situation has changed a little. Let's consider an example in the 1C program: Salaries and personnel management 8th edition 3.1.

Average daily earnings for vacation pay are determined for the last 12 calendar months. In this case, the calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive)

If vacation is from the 1st, what is the accrual month for 2021?

Contributions accrued for vacation pay must be paid: - to the Pension Fund of the Russian Federation, FFOMS and Social Insurance Fund (for insurance in case of temporary disability and in connection with maternity) - no later than the 15th day of the month following the month in which vacation pay was accrued (Part 5 Article 15 of the Federal Law of July 24, 2009 No. 212-FZ); - in the Social Insurance Fund (for insurance against accidents at work) - simultaneously with the payment of wages for the month in which vacation pay was accrued (clause 4 of Article 22

Federal Law dated July 24, 1998 No. 125-FZ). Income tax.

During the annual leave, the employee retains his average earnings (Art.

114 Labor Code of the Russian Federation). In this case, vacation pay is paid to the employee no later than three days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation). The company's expenses in the form of vacation pay, provided for by the legislation of the Russian Federation for profit tax purposes, relate to labor costs (clause 7, part 2, article 255 of the Tax Code of the Russian Federation).

If vacation is from the 1st day, what is the month of accrual?

• The number of calendar days taken into account when calculating average earnings
• Postponement of vacation after interruption due to production needs
• Accounting for estimated liabilities for vacation pay
• Calculation of vacation pay taking into account the regional coefficient
• Calculation of vacation pay for main and additional vacation

Question An employee goes on regular annual leave from 01.11.2015.

How to correctly and consistently reflect actions in 1C ZUP 8.2. We have the following options: 1. To make a payment on October 27, we must make the accrual in October 2015. We created the accrual of vacation pay in October, select the calculation period from 11/01/14 to 10/31/15.

Question An employee goes on regular annual leave from 01.11.2015.