Note calculation form 0504425 example of filling

For which organizations is it valid?

A note-calculation on calculating average earnings was developed for use by public sector organizations:

other recipients of budget funds.

This is the primary document that serves as an accounting register for wages (vacation pay and other payments) for government agencies - based on its results, the accounting department makes entries in the debits and credits of the corresponding accounting accounts.

Despite the fact that the form approved by Order of the Ministry of Finance of March 30, 2015 No. 52n is relatively new, when filling it out one should, among other things, be guided by Government Decree on the calculation of the average salary No. 922 of December 24, 2007 - this is confirmed by the letter of the Ministry of Finance dated October 27, 2017 No. 02-06-10/70870.

How to fill out form 0504425

The form consists of 3 parts:

The first (header) indicates the name of the organization and its affiliation, and the personal data of the employee.

The second part (substantive): section 1 contains information that serves as the basis for further calculations - the number of days, accrued amounts, billing period, and so on; Section 2 - the calculation of average earnings and the derivation of the final amount to be paid to the employee.

The third (formal) – the signatures of the responsible persons are required; in this form, not only the last sheet of the document is drawn up, but also the data given in section 1 of the second part (since it is from them that the funds due to be paid to the employee will be calculated).

Rules and sample for filling out a vacation certificate

The document consists of a front and back side: the first is filled out by the personnel department, and the second by the accounting department.

The front part of the certificate provides the opportunity to fill out data for both annual and other types of vacation, and calculations can be made separately for each type of vacation or jointly. For this purpose, there are 2 blocks in the first part of the help.

Find out about drawing up a vacation schedule from the material “Vacation schedule - form and sample for filling out in 2020.”

The reverse side of the certificate contains several tables:

• data on average salary;
• the amount of vacation pay by month of accrual and sources of financing;
• the amount of deductions from accrued amounts.

Let's look at the main nuances of filling out a certificate for calculating vacation pay.

Front side:

Here you fill in data about the period of work for which the employee received vacation, as well as the duration and timing of the vacation provided.

Reverse side:

• The table of income amounts should include only those amounts that are mentioned in the Regulations on the calculation of average earnings, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
• The value in column 6 is calculated by dividing the total amount of payments for the billing period by the number of days (hours) from columns 4 and 5.
• At the bottom of the sheet you must indicate the details of the payment document confirming the payment of accrued amounts.

For your convenience, we provide a sample form for filling out the certificate.

If you have access to ConsultantPlus, check whether you have correctly completed the calculation note and other documents granting leave to the employee. If you don't have access, get trial of online legal access.

Rules for drawing up a note-calculation of average earnings

The document is filled out on the basis of the corresponding order, and the numbers of the vacation order and the calculation note must match. The data specified in the administrative document (about the dates of vacation, dismissal, the period for which the vacation is applied, etc.), taken on the basis of personnel documents, is transferred to the form. Since Appendix 5 to Order of the Ministry of Finance No. 52n speaks only about the mandatory coincidence of the order and calculation note numbers when granting leave, then for other cases it is advisable for the personnel service of the institution to establish its own numbering order.

The basis for filling out the lines (tables) of the salary calculation is the “Salary Certificate Card” (form 0504417). If the calculation period is set to 12 months, then the figures are given in Table 1 (“Earnings by month”); if the billing period is 3 months, then they are entered into table 2 (“Accrued”) on lines 01, 02, 03.

It must be remembered that the billing period does not include periods when the employee maintained an average salary, for example:

maternity leave;

downtime due to the employer's fault.

And the amount of earnings includes all income associated with the remuneration system - not only wages, but also bonuses (in proportion to the period), bonuses for class, length of service and others (clause 2 of the Regulations, approved by Resolution No. 922 of December 24, 2007). It does not include social payments (for example, child benefits, sick leave), and other payments not related to work activities are also not taken into account (clause 3 of the Regulations, approved by Resolution 922).

For the calculation, the average monthly number of calendar days is used - 29.3. If the entire month is not worked, then you will have to calculate the average monthly number of days of such a month - dividing 29.3 by the total number of days of the month and then multiplying by the number worked.

Note-calculation when calculating average earnings

“Payment in a state (municipal) institution: accounting and taxation”, 2021, N 1

At the beginning of the year, we will remind you of the document that must be filled out when calculating the average salary of an employee. This is a note-calculation on the calculation of average earnings when granting leave, dismissal and other cases. In the article we will highlight the features of filling out this document, and also tell you in which cases its execution is mandatory.

Currently, the form and procedure for filling out the calculation note are approved by Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds , state (municipal) institutions, and Guidelines for their application" (hereinafter referred to as the Guidelines). This form has code 0504425. The Methodological Instructions approved by this Order state that primary accounting documents and accounting registers are compiled in the form of an electronic document signed with a qualified electronic signature, and (or) on paper in the absence of the possibility of their formation and storage in in the form of electronic documents and (or) in the event that federal laws or regulations adopted in accordance with them establish a requirement for the need to draw up (storage) a document exclusively on paper.

Note! To reflect analytical indicators formed in accordance with the accounting policy, the institution has the right to enter additional details and indicators into the accounting registers. However, deleting individual details from the forms of primary accounting documents and accounting registers approved by Order of the Ministry of Finance of Russia N 52n is not allowed.

NOTE-CALCULATION: RECOMMENDATIONS FOR REGISTRATION

I.V. Artemova, chief accountant, consultant

In this issue of the magazine, we are beginning to publish a series of articles devoted to the preparation of primary accounting documents approved by Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n (hereinafter referred to as Order No. 173n) and subject to use by public authorities (state bodies), local government bodies, management bodies state extra-budgetary funds, state academies of sciences, state (municipal) institutions. The order contains a list of unified forms of classes 03, 04 and 05 OKUD. In this article, we will consider such a document as the Note-calculation on the calculation of average earnings when granting leave, dismissal and other cases (f. 0504425).

Recommendations for filling out the Calculation Note

A note-calculation on the calculation of average earnings is drawn up when granting leave, upon dismissal and in other cases (f. 0504425). Detailed recommendations for filling it out were approved by Order No. 173n. The calculation note (f. 0504425) is used in cases where payments are calculated in favor of employees based on their average earnings in accordance with current legislation. Such cases may include:

and in other cases provided for by the Labor Code of the Russian Federation and federal laws.

First page design

On the first page of the calculation note (f. 0504425) the following is indicated:

As a rule, this information is filled in by employees of the HR department on the basis of the corresponding order granting leave to the employee. According to Order No. 173n, the number of the Calculation Note on granting leave must correspond to the number of the order (instruction) of the institution on granting leave to the employee. This requirement naturally leads to the question of the numbering of settlement notes drawn up in other cases (during dismissal, calculation of other compensation, etc.). In this case, it is advisable for the institution to independently fix the numbering order of settlement notes, and it is recommended to use suffixes or prefixes. For example, you can set the following rules:

The table “Salaries by month” is filled out, as a rule, by the relevant accounting employee on the basis of the Certificate Card (f. 0504417). This table is filled out if the calculation period for calculating average earnings is 12 months.

NOTE! In any mode of operation, the average salary of an employee is calculated based on the salary actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains his average salary. In this case, a 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).

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