At first glance, the algorithm for calculating the average earnings for a vacation is simple. However, in practice, many nuances must be taken into account. For example, whether the employee has fully worked out the billing period, whether he received a bonus, or whether his salary was increased. Consider the procedure for determining the amount of vacation pay in these cases using specific examples.
The employer is obliged to provide employees with annual leave while maintaining their place of work (position) and average earnings. The procedure for calculating average earnings for these purposes is regulated by the Labor Code and the relevant Regulations. Consider both the general rules for calculating vacation pay and the procedure for calculating them, taking into account various features.
General rules for calculating vacation pay
To calculate vacation pay, you must first determine the billing period. According to labor law, this is 12 calendar months preceding the employee's vacation. In this case, the calendar month is the period from the 1st to the 30th (31st) (in February - to the 28th (29th)) inclusive. For example, an employee goes on annual paid leave in June 2010. The settlement period will be from June 1, 2009 to May 31, 2010.
Next, you should calculate the amount of payments accrued to the employee during this time. It includes all payments provided for by the wage system in force at the given employer, regardless of the source of their financing. Their specific list is established by paragraph 2 of the Regulations. The calculation should include not only the amount accrued on the basis of the salary established for the employee, the tariff rate or the piece rate, but also all other components of the salary: additional payment for work on holidays and weekends, overtime work, night work, combination of positions, district coefficients, etc. Premiums are taken into account in a special order, which we will discuss below. Payments that are not related to wages (material assistance, payment for the cost of food, travel, training, utilities, recreation, etc.) are not taken into account for calculating average earnings.
Dividing this indicator by 12, and then by 29.4 (average monthly number of calendar days), we find the average daily earnings. The amount of vacation pay can be calculated by multiplying the average daily earnings by the number of calendar days of vacation.
Example
Employee Petrova M.I. goes on vacation lasting 14 calendar days from 04/05/2010. For each of the 12 months preceding the vacation, she was paid a salary of 30,000 rubles.
The amount of vacation pay due to employee Petrova M.I. will be:
30 000 rub. x 12 months : 12 months : 29.4 x 14 days = 14,285.71 rubles.
The procedure for calculating vacation pay becomes more complicated if the employee has not fully worked out one or more months of the billing period, or if the employee was absent from work for some reason during part of this period. For example, an employee uses vacation for the first working year and has not yet worked for this employer for 12 calendar months. In addition, such a situation may arise when an employee in the billing period:
When calculating average earnings, all these periods of time are excluded from the billing period, and the amounts accrued for them are not taken into account in the calculation. In these cases, the average daily earnings are determined as follows. First, they calculate how many calendar months in the billing period the employee worked in full, and multiply this value by 29.4. Then 29.4 is divided by the number of calendar days in each month not fully worked and multiplied by the number of calendar days in that month's hours worked. All results are added up. And, finally, the amount of actually accrued wages for the billing period is divided by the resulting number.
Example
Employee Chislov Yu.A. granted annual paid leave for 7 calendar days from 06/07/2010. His monthly salary is 16,000 rubles. From 04/05/2010 to 04/19/2010, the employee was ill, and he received an allowance in the amount of 10,909.05 rubles. This month's salary was:
16 000 rub. : 175 hours x 87 hours = 7,954.29 rubles
The settlement period is from 06/01/2009 to 05/31/2010.
The number of calendar days falling on the hours worked in the billing period is equal to:
29.4 x 11 mo + 29.4: 30 days x 15 days = 338.1 days
Average daily earnings Chislov Yu.A. to calculate vacation pay will be:
16 000 rub. x 11 months + RUB 7,954.29 : 338.1 days = 544.08 rubles.
Vacation:
RUB 544.08 x 7 days = 3808.56 rubles.
In practice, situations are not uncommon when a specialist goes on vacation, having not fully worked out the billing period. After all, the employee’s right to leave for the first working year arises after 6 months of continuous work with this employer, and by agreement of the parties, leave can be granted even before the expiration of this period. In this case, vacation pay is calculated according to the rules described above. It is necessary to determine the number of calendar months and days falling on the time worked, in the interval from the moment of employment until the end of the billing period. It is not necessary to take into account the time worked and earnings received from the previous employer.
Example
Employee Sukhoruchenko S.V. was hired on 02/01/2010. She received a monthly salary of 20,000 rubles. From May 15, 2010, she goes on vacation for 14 calendar days.
The average daily wage is:
20 000 rub. x 3 months : (3 months x 29.4) = 680.27 rubles
The amount of vacation pay due to employee Sukhoruchenko S.V. will be:
RUB 680.27 x 14 days = 9,523.78 rubles.
And how to calculate vacation pay if the employee did not work during the entire billing period and wages were not accrued to him? Such a situation may arise, for example, when a woman was first on maternity leave, then on parental leave, and immediately after it went on regular paid leave. Then, to calculate the average earnings, they take the last 12 calendar months during which the salary was paid. Further, the calculation of vacation pay is carried out in the usual manner. If there was no earnings either in the billing period or before it, the salary for the days worked in the month of going on vacation is taken into account. If, before going on vacation, the employee has not worked a single day, then the average earnings are determined based on the salary established for him.
By agreement between the employer and the employee, the latter may be assigned a part-time work week or part-time work day. When working under such conditions, the employee is paid in proportion to the time worked by him or depending on the amount of work performed. However, vacation pay for such employees is calculated in the usual manner described above.
It is necessary to take into account only the actual payments accrued in favor of the employee. The main thing is that the employee works all the days according to the schedule of a part-time work week, then it is considered that he has worked out the month in full.
Example
The employee of LLC "Active" Ivanov S.A. from 09.08.2010 the next leave of 28 calendar days was granted. The salary of an employee is 20,000 rubles. From 07/01/2010, at his personal request, a four-day working week was established for a specialist with a payment of 15,000 rubles. per month.
Billing period - from 01.08.2009 to 31.07.2010.
(20,000 rubles x 11 months + 15,000 rubles) : 12 months : 29.4 \u003d 666.10 rubles.
The amount of vacation pay due to Ivanov S.A.:
RUB 666.10 x 28 days = RUB 18,650.80
According to the general rules, vacation pay is also calculated for those employees who have a summarized record of working time, as well as part-time workers.
Features of calculating vacation pay
The procedure for calculating average earnings has certain specifics if:
- salaries increased in the organization (branch, structural subdivision);
- the employee was paid any bonuses.
The average salary of an employee, calculated to pay for vacation, should increase if, in general, the size of tariff rates, salaries, and remuneration for the organization (branch, structural unit) increased. And if the employee's salary increased due to the fact that new allowances, bonuses were introduced or their size increased, but at the same time the size of tariff rates, salaries, and monetary remuneration remained at the same level? In this case, there is no increase in average earnings.
Suppose salaries in the organization have increased. Then it is necessary to find the coefficient of indexation of average earnings. It is determined for each employee individually as the ratio of his salary after the last increase to the salaries of each month of the billing period. If salaries have increased several times, you will get several coefficients. When calculating the multiplying factor, one should take into account not only the increase in salary, but also the simultaneous change in the size of monthly payments to the salary, when it took place. We wrote more about the calculation of average earnings in this case in "AB" N 1, 2010 on p. 20.
The order of indexation of vacation pay depends on the period in which the salary increase was. The first option is during the billing period. The second - after the billing period, but before the vacation. The third is during the holidays. In the first case, the payments accrued to the employee before the increase in salaries are increased by the coefficient.
Example
Since 05/01/2010, all employees of the organization have increased salaries. Salary Petrova A.I. before the corresponding increase was 40,000 rubles, after - 50,000 rubles. From 06/01/2010 to 06/15/2010 (14 calendar days), the employee was granted annual paid leave.
The billing period from 06/01/2009 to 05/31/2010 has been fully worked out.
Indexation coefficient of average earnings A.I. Petrova will be:
50 000 rub. : 40 000 rub. = 1.25
The average daily earnings of an employee, taking into account the increase, is equal to:
(40,000 rubles x 1.25 x 11 months + + 50,000 rubles) : 12 months : 29.4 \u003d 1700.68 rubles.
Vacation:
RUB 1700.68 x 14 days = 23,809.52 rubles.
If salaries increased after the billing period, but before the start of the employee's vacation, the average earnings calculated for the billing period increase.
If the increase in salaries occurred already during the vacation period, then only part of the vacation pay from the date of the change in salaries is subject to indexation.
Example
Let's use the conditions of the previous example. Suppose that the salary increase occurred on 06/04/2010.
Consequently, only payments for 11 days of rest in June are subject to indexation.
The average daily earnings of Petrova A.I. will be:
40 000 rub. x 12 months : 12 months : 29.4 \u003d 1360.54 rubles.
Holiday pay amount:
RUB 1360.54 x 14 days = 19,047.56 rubles.
The amount of vacation pay for part of the vacation from 06/01/2010 to 06/03/2010:
RUB 1360.54 x 3 days = 4081.62 rubles.
The amount of vacation pay for part of the vacation from 06/04/2010 to 06/15/2010, taking into account indexation:
RUB 1360.54 x 11 days x 1.25 \u003d 18,707.43 rubles.
The amount of vacation pay to be paid when leaving the vacation:
4081.62 + 18,707.43 - 19,047.56 = 3,741.49 rubles.
If the employee's earnings for the billing period consisted not only of salary, then do all payments accrued before the salary increase need to be indexed? No, not all. You need to increase only those amounts that are set for salary in a fixed amount as a percentage or in multiples. Those payments that are set for salary in a range of values or in absolute amount are not indexed.
What if the employee was paid a bonus? First of all, you need to find out the date of its accrual.
All bonuses, except for annual ones, are taken into account when calculating average earnings only if they are accrued in the billing period. The annual bonus is taken into account regardless of the time of its accrual, but only if it is due to the employee for the calendar year preceding the vacation. Then you need to see how the 12 calendar months worked out before the vacation. If the billing period has been fully worked out, then all bonuses are included in the calculation in full. If the employee was absent from work for part of the billing period, then bonuses should be taken into account in proportion to the time worked in the billing period. The exception is such bonuses that are accrued for the time falling on the billing period, and taking into account the actual working out in it.
One-time bonuses not provided for by the wage system (for example, amounts issued for holidays, anniversaries, etc.) are not taken into account.
Example
Employee Ivanov M.A. granted annual paid leave for 7 calendar days from 06/14/2010. His monthly salary is 40,000 rubles. According to the results of work for 2009, the employee was awarded a bonus, provided for by the regulation on bonuses, in the amount of 60,000 rubles.
The billing period from 06/01/2009 to 05/31/2010 has been fully worked out (the employee was on sick leave from 09/01/2009 to 02/28/2010).
The part of the bonus for 2009, taken into account when calculating the average daily earnings, will be:
60 000 rub. : 249 days x 128 days = 30,843.37 rubles.
Average daily earnings will be:
(40,000 rubles x 6 months + 30,843.37 rubles) : 6 months : 29.4 \u003d 1535.39 rubles.
The amount of vacation pay due to Ivanov M.A.:
RUB 1535.39 x 7 days = 10,747.73 rubles.
Vacation history
The appearance of the concept of "vacation" in labor relations is associated with the signing by Lenin on June 14, 1918 of the decree "On holidays". According to this document, employees and employees of all spheres of labor who have worked for at least 6 months with their employer were entitled to a two-week vacation. At the same time, the material content was given forward. If the employee did not take the whole vacation, then the unused days were not paid to him. In addition, employees were prohibited from working for other employers during their holidays. In 1936, under Stalin, the minimum vacation time was reduced to 6 days. However, already in 1972 it was installed in 24 working days. Since 2002, leave has been calculated - according to the recommendation of the European Social Charter - in the amount of 28 calendar days.
Article review:
A.G. Kikinskaya,
legal consulting service GARANT,
legal adviser
1 st. 114 Labor Code of the Russian Federation
2 tbsp. 139 of the Labor Code of the Russian Federation
3 Regulation, approved. fast. Government of the Russian Federation dated December 24, 2007 N 922 (hereinafter referred to as the Regulation)
4 tbsp. 139 of the Labor Code of the Russian Federation
5 p. 3 Regulations
6 item 5 of the Regulations
7 art. 122 of the Labor Code of the Russian Federation
8 pp. 9 and 19 Regulations
All employees of the organization can count on annual basic paid leave. In general, its duration is 28 calendar days.
The procedure for calculating vacation pay
The procedure for calculating vacation pay is regulated by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter - Decree 922). To calculate the average earnings for vacation pay, you need to perform a number of actions. Let's consider them step by step.
Step 1. Determine the composition of payments made to the employee in the billing period
To calculate the average earnings, all types of payments provided for by the remuneration system applied by the relevant employer are taken into account, regardless of the sources of these payments (clause 2 of Resolution 922). That is, payments that must be included in the calculation of average earnings must be fixed in the company's local regulations (for example, in the Regulations on wages) and accrued for labor, for work, that is, they must be wages.
Not included in vacation pay:
- guarantees (for example, average earnings for the period of a business trip, during a vacation);
- compensation (for example, compensation for the use of personal transport by an employee for official purposes);
- social payments (for example, material assistance).
Bonuses are included in the calculation of average earnings in a special manner, which is named in clause 15 of Decree 922.
Step 2. Determine the billing period
The settlement period for calculating average earnings is 12 calendar months preceding the period during which the employee retains the average wage (clause 4 of Regulation 922).
A calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive). For example, if an employee goes on vacation in February 2019, then the billing period will be the period from February 1, 2018 to January 31, 2019.
Time is excluded from the billing period, as well as amounts accrued during this time, if:
- the employee retained the average salary in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child, provided for by the labor legislation of the Russian Federation;
- the employee received temporary disability benefits or maternity benefits;
- the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee;
- the employee did not participate in the strike, but due to this strike he was unable to perform his work;
- the employee was provided with additional paid days off to care for disabled children and those disabled since childhood;
- the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.
In practice, there may be cases that will differ from the standard. For example, in the 12 months prior to the event, the employee had no actual days worked or wages actually accrued. How to be in this case? Average earnings are determined based on the amount of wages actually accrued for the previous period, equal to the estimated one (clause 6 of Resolution 922).
Example
Lozhkina Vera goes on vacation in February 2019. Billing period: from February 1, 2018 to January 31, 2019. At this time, Lozhkina was on parental leave. And in the period from February 1, 2017 to January 31, 2018 (preceding the period from February 1, 2018 to January 31, 2019), she worked and received a salary. In this case, the average earnings for vacation pay can be calculated based on this period.
Also, the accountant may be faced with a situation where the employee did not have actually accrued wages or actually worked days for the billing period and before the start of the billing period. In this case, it is necessary to determine the settlement period based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event, which is associated with the preservation of average earnings (clause 7 of Resolution 922).
Example
Vilkin Pavel goes on vacation from February 11, 2019. Billing period: from February 1, 2018 to January 31, 2019. Vilkin did not work in this organization during this period. He was hired on February 3, 2019. In this case, the settlement period will be from February 3, 2019 to February 10, 2019.
Step 3. Calculate average earnings for vacation pay
The average daily earnings to pay for holidays provided in calendar days is calculated by dividing the amount of wages actually accrued for the billing period by 12 and the average monthly number of calendar days (29.3) (clause 10 of Resolution 922).
An example of calculating vacation pay when the billing period is fully worked out
The accountant calculated vacation pay for Anton Kostin, who goes on vacation from January 21 to January 29, 2019. Billing period: from January 1, 2018 to December 31, 2018 rubles. The vacation pay accrued by the accountant will be: (30,000 rubles * 12 months) / 12 / 29.3 * 9 = 9,215.02 rubles.
If one or several months of the billing period are not fully worked out, then the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.3) multiplied by the number of full calendar months, and the number of calendar days in incomplete calendar months (clause 10 of Decree 922). At the same time, the number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.3) by the number of calendar days of this month and multiplying by the number of calendar days falling on the time worked in this month (clause 10 of Resolution 922).
An example of calculating vacation pay when the entire billing period has not been worked out
Grishin Viktor works at Astra LLC. In July 2019, he goes on annual basic paid leave for 14 calendar days. The salary of an employee is 20,000 rubles. In August 2018, Grishin was on sick leave for 4 days, and for this month he was paid a salary of 16,190.48 rubles. Let's calculate the average earnings for the vacation period of Grishin Viktor:
- We determine the composition of payments that should be included in the calculation of average earnings: 20,000 * 11 + 16,190.48 \u003d 236,190.48 rubles.
- We determine the number of days that should be included in the calculation of average earnings: (29.3 * 11) + (29.3 / 31 * (31-4)) \u003d 322.3 + 25.52 \u003d 347.82 days.
- We calculate the average daily earnings% 236,190.48 / 347.82 = 679.06 rubles.
- We calculate the accrued amount of vacation pay: 679.06 * 14 = 9506.83 rubles.
Remember that annual leave can be divided into parts. In this case, when providing each of the parts of the vacation, the billing period will be determined anew each time. For example, an employee was on vacation twice in 2019: in June - 14 calendar days and in October - 14 calendar days. The calculation period for calculating vacation pay that fell in June will be from June 1, 2018 to May 31, 2019, and for holidays in October, the calculation period will be different: from October 1, 2018 to September 30, 2019.
Vacation pay can be accrued on any day, starting from the date of issue of the vacation order. For example, the manager signed the order on June 17, 2019, and the employee's vacation will begin only on July 4. You can accrue vacation pay on June 17, or later. The main thing is that vacation pay be paid on time.
Step 4. Pay vacation pay, transfer personal income tax and insurance premiums
Personal income tax should be withheld from the accrued amount, and then vacation pay should be paid to the employee. The employer is obliged to pay vacation pay no later than three calendar days before the start of the vacation (part 9 of article 136 of the Labor Code of the Russian Federation). The day of payment of vacation pay will be the date of receipt of income for personal income tax purposes. It is necessary to transfer personal income tax to the budget no later than the last day of the month in which vacation pay is listed (clause 6 of article 226 of the Tax Code of the Russian Federation).
For example, vacation pay was paid to an employee on July 22, 2019. This means that personal income tax should be transferred to the budget from July 22 to July 31, 2019 inclusive.
Insurance contributions from vacation pay are accrued for the same month in which they were accrued (Letter of the Ministry of Labor of Russia dated September 4, 2015 No. 17-4 / Vn-1316). For example, vacation pay was accrued to an employee on July 19, 2019, paid on July 22, and the employee goes on vacation from July 25, 2019. In such a situation, insurance premiums should be calculated on July 19, 2019.
Insurance premiums from vacation pay should be transferred no later than the 15th day of the month following the month in which vacation pay was accrued (clause 3, article 431 of the Tax Code of the Russian Federation). For example, vacation pay was accrued on June 19, 2019. This means that insurance premiums should be transferred no later than August 15, 2019 inclusive.
Vacation in working days
- employees with whom an employment contract has been concluded for a period of up to two months (Article 291 of the Labor Code of the Russian Federation);
- workers hired to perform seasonal work (Article 295 of the Labor Code of the Russian Federation).
For each month of work, the employee is granted two working days of vacation. For example, a fixed-term employment contract is concluded with an employee for a period of two months. In this case, the employee can count on a vacation of 4 working days. At the same time, the procedure for including payments in the calculation of vacation pay is similar to the procedure for including payments when vacation is provided in calendar days.
Example of calculating vacation pay granted in working days
Anna Sinitsina was granted annual paid leave in working days followed by dismissal (from 1 to 2 October). With this employee, a fixed-term employment contract was concluded for temporary work (from September 1 to September 30). For the month worked, Anna Sinitsina received 30,000 rubles. Leave in this case will be calculated as follows:
- Determine the number of days from which vacation pay will be calculated. From the number of calendar days in September, days off according to the calendar of the 6-day working week are deducted. 30 - 4 = 26 days.
- Determine the average daily earnings. To do this, the payments accrued for September should be divided by the number of working days in September according to the 6-day working week calendar. 30 000 rub. / 26 days = 1153.85 rubles.
- Determine the amount of vacation pay. To do this, the average daily earnings are multiplied by the number of vacation days. Since the contract was concluded for only one month, the vacation pay that Anna Sinitsina is entitled to amounted to two working days. 1153.85 * 2 days = 2,307.69 rubles
Conclusions to the article:
- Payments included in the calculation of vacation pay must be fixed in the company's local regulations (for example, in the Regulations on wages) and accrued for labor, for work, that is, they must be wages.
- The calculation of average earnings for vacation pay should include only those days (hours) on which the employee was present at work, according to the schedule established for him, and performed the work provided for by the employment contract concluded with him during employment.
- If the employee is granted vacation in parts, then for each part the billing period will be determined anew.
- Employees with whom an employment contract has been concluded for a period of up to two months, and employees hired to perform seasonal work, are granted leave in working days.
- The average earnings for annual additional paid leave are determined according to the same rules as for the main one.
Do you want to quickly calculate vacation pay in accordance with all approved rules? Use the free vacation pay calculator from the Kontur.Accounting service.
Both on the Internet, and in print media, and in legal systems, there are many information materials that teach an accountant how to correctly calculate vacation pay for employees in certain cases. Our material is intended for the employees themselves, for whom quite often the very procedure for calculating vacation pay and, accordingly, the estimated amount of vacation pay due to them is a mystery shrouded in darkness.
Not all employees, for example, are aware that vacation can lead to significant financial losses if taken in months such as January and May. Therefore, despite the reasonableness of adding several days of vacation to public holidays, such a choice may not be financially beneficial for the employee at all.
Below we will consider the theoretical aspects of calculating vacation pay, as well as make calculations that clearly demonstrate when it is profitable to take a vacation, and when it is not at all.
This is especially true in light of the upcoming May holidays - many people prefer not to work on May 6, 7 and 8, but take vacations on these days and get a full spring break as a result. But not everyone realizes how much it will cost them.
In addition, we will try to shed light on the confusing system of transferring days off and their difference from public holidays in order to provide vacations.
A bit of theory
The whole 19th chapter of the Labor Code (Labor Code of the Russian Federation), which is called “Vacations”, is devoted to holidays.Remember that paid leave must be granted to the employee annually. The right to use leave for the first year of work arises for the employee after six months his continuous work with this employer. But by agreement of the parties, an employee may be granted paid leave before the expiration of six months (Article 122 of the Labor Code of the Russian Federation).
Based on Article 125 of the Labor Code of the Russian Federation, by agreement between the employee and the employer, annual paid leave may be divided into parts. At the same time, at least one of the parts of this vacation must be at least 14 calendar days.
According to Article 114 of the Labor Code of the Russian Federation, employees are provided with annual paid holidays while maintaining their place of work (position) and middle earnings.
The duration of the annual basic paid leave in accordance with Article 115 of the Labor Code of the Russian Federation is 28 calendar days. That is, for a year of work, each employee "earns" 28 days of vacation.
By simple calculations, it is easy to find out that for each month of work, 2.33 days of vacation are due (28 calendar days of vacation / 12 months).
Note:In the length of service, giving the right to annual basic paid leave,not included :
- the time the employee is absent from work without good reason;
- time of parental leave;
- time of administrative leave "at own expense", exceeding 14 calendar days during the working year.
This is where the difference between salary and vacation pay lies:
- Salary is paid for hours worked and is calculated on working days.
- Vacation pay is paid for calendar days and is considered by average earnings.
Calculation of average earnings
Average earnings are calculated in accordance with the provisions of:- article 139 of the Labor Code of the Russian Federation,
- Decree of the Government of the Russian Federation of December 24, 2007 No. No. 922 "On the peculiarities of the procedure for calculating the average wage."
1. Salary, including allowances and coefficients:
- by salary, tariffs, piecework, as a percentage of revenue, etc.,
2. Bonuses and other remuneration related to remuneration for work.
3. Other types of payments related to wages.
Note:All other types of paymentsdo not apply to wages , are not included in the calculation of average earnings.
For example, the following are not included in the calculation:
- bonuses for the holidays (for example, bonuses for the New Year, March 8, etc.).
- allowances and other social payments (maternity, sick pay, etc.).
- gifts.
- material aid.
- other payments not related to wages.
- employee's salary,
- time worked by the employee
Note:A calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).
When calculating average earnings from the billing period excluded time and the amounts accrued during this time (clause 5 of Resolution No. 922), if:
- The employee was paid average earnings (including - while on a business trip).
- The employee was on sick leave or maternity leave and received appropriate benefits.
- The employee was provided with additional paid days off to care for children with disabilities and those disabled since childhood (4 days off, paid by the Social Insurance Fund from the federal budget).
- The employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.
- the employee was not paid
- no days actually worked (for 12 months or more),
- all 12 months consist of time excluded from the billing period (for example, the employee was on parental leave up to 1.5 years old),
If the employee in the previous 24 months:
- no payroll,
- no actual days worked
That is, if an employee has just recently entered the service and has not yet had time to work for 24 months or he was on parental leave for up to 3 years, the average earnings will be calculated based on the current salary.
If the employee:
- no payroll for the previous 24 months,
- no actual days worked in the previous 24 months,
- there are no payrolls in the month in which the average earnings are calculated,
- there are no days worked in the month in which the average earnings are calculated,
Vacation pay calculation
Based on Article 139 of the Labor Code of the Russian Federation, the average daily earnings to pay for holidays(and payment of compensation for unused vacation) is considered for the last 12 calendar months. By adding up the amounts of wages (and other payments) for each of these months, we get the total amount of earnings, which is subsequently divided by 12 (months) and 29.4 (average monthly number of calendar days). Thus, the "price of the day" for holiday payments is determined in the vast majority of cases.Note: The collective agreement, internal regulations (or other local regulatory act) may provide for andother periods to calculate the average salary, for example, 3 months. But the use of such a method is possible only if it does not worsen the situation of workers..
This means that when establishing other periods for calculating average earnings, the accounting department must perform the calculation based on the provisions of the Labor Code of the Russian Federation and on the basis of the provisions approved by the company and compare the figures obtained. This is necessary in order to reasonably confirm the absence of a deterioration in the situation of workers.
The formula for determining average earnings when calculating vacation pay:
1. If the previous 12 months have been worked by an employee fully:
2. If the previous 12 months have been worked by an employee not completely:
Where: X- the number of months worked in full. At- amount spent calendar days in the month (months) worked (worked out) not completely. With- the total number of calendar days in the month (months) for each month (months) not fully worked.
The amount of vacation payments is determined by the formula:
Vacation pay examples
Example 1
If we are talking about an employee who works 5 working days a week and at the same time:- regularly goes to work and does not take long unpaid holidays.
- does not take sick leave (or there are very few of them).
- does not go on business trips (or they are rare and short-term).
- receives the same monthly salary.
Suppose the salary of such an employee is 50,000 rubles. "clean", i.e. this is the amount that he receives monthly "in hand" (the salary in this case will be 57,471.26 rubles.)
Then the price of a vacation day will be 1,700.68 rubles. (50,000 / 29.4), and the amount of vacation pay for 7 calendar days is 11,904.76 rubles. (1700.68 * 7).
If an employee saves vacation pay (not all companies provide employees with such an opportunity), then he can take 5 days of vacation (from Monday to Friday) and then the amount of vacation pay will be 8,503.40 rubles. Thus, an employee can “save” vacation days, but at the same time lose in payments.
Below in Table No. 1 we calculate the price of a working day and the difference between a working day and a vacation day in accordance with.
Table #1
| year 2013 | Number of working days | The amount of salary "net" | Working day price | Holiday price | Difference |
| January | 17 | 50 000,00 | 2 941,18 | 1 700,68 | 1 240,50 |
| February | 20 | 50 000,00 | 2 500,00 | 1 700,68 | 799,32 |
| March | 20 | 50 000,00 | 2 500,00 | 1 700,68 | 799,32 |
| April | 22 | 50 000,00 | 2 272,73 | 1 700,68 | 572,05 |
| May | 18 | 50 000,00 | 2 777,78 | 1 700,68 | 1 077,10 |
| June | 19 | 50 000,00 | 2 631,58 | 1 700,68 | 930,90 |
| July | 23 | 50 000,00 | 2 173,91 | 1 700,68 | 473,23 |
| August | 22 | 50 000,00 | 2 272,73 | 1 700,68 | 572,05 |
| September | 21 | 50 000,00 | 2 380,95 | 1 700,68 | 680,27 |
| October | 23 | 50 000,00 | 2 173,91 | 1 700,68 | 473,23 |
| november | 20 | 50 000,00 | 2 500,00 | 1 700,68 | 799,32 |
| December | 22 | 50 000,00 | 2 272,73 | 1 700,68 | 572,05 |
In Table No. 2, we calculate how much an employee will receive by taking a weekly vacation in each of the months in 2013. From the number of working days for each month, we subtract 5 working days that will be missed by the employee in the usual case with 7 days of vacation and calculate how much payments (salary + vacation pay) he will receive.
Table number 2
| year 2013 | Number of working days worked | Amount of salary for hours worked | Vacation | Total "on hand" |
| January | 12 | 35 294,12 | 11 904,76 | 47 198,88 |
| February | 15 | 37 500,00 | 11 904,76 | 49 404,76 |
| March | 15 | 37 500,00 | 11 904,76 | 49 404,76 |
| April | 17 | 38 636,36 | 11 904,76 | 50 541,13 |
| May | 13 | 36 111,11 | 11 904,76 | 48 015,87 |
| June | 14 | 36 842,11 | 11 904,76 | 48 746,87 |
| July | 18 | 39 130,43 | 11 904,76 | 51 035,20 |
| August | 17 | 38 636,36 | 11 904,76 | 50 541,13 |
| September | 16 | 38 095,24 | 11 904,76 | 50 000,00 |
| October | 18 | 39 130,43 | 11 904,76 | 51 035,20 |
| november | 15 | 37 500,00 | 11 904,76 | 49 404,76 |
| December | 17 | 38 636,36 | 11 904,76 | 50 541,13 |
As can be seen from Table No. 2, the most “profitable” months for a vacationer are:
- April,
- July,
- August,
- October,
- December.
Example 2
Things are much more complicated if the employee, although working on a 5-day working week, but at the same time:- happens on long unpaid vacations.
- often takes sick leave.
- often and for a long time is on business trips.
- receives monthly wages.
In Table No. 3, we calculate the amount of average earnings for an employee who has joined the company since January. Let's assume that this employee worked completely in January, and was absent due to illness in February and March.
The salary of an employee involves bonuses based on the results of the month.
Table #3
Unfortunately, the calculation of average earnings in this case is unnecessarily time-consuming. Therefore, we propose to use a simplified calculation, realizing that this will lead to some errors in the calculations. As for the "profitability" of the vacation, it will be, with a greater or lesser difference, similar to Example 1.
May holidays
Let's take a closer look at the upcoming May holidays.According to the Decree of the Government of the Russian Federation of October 15, 2012 No. No. 1048 "On the transfer of days off in 2013", due to the coincidence of public holidays on January 5 and 6 with Saturday and Sunday, and on February 23 with Saturday, the transfer of days off from Saturday January 5 to Thursday May 2, from Sunday 6 January to Friday 3 May and from Monday 25 February to Friday 10 May.
Thus, in the coming May, we will not work from May 1 to May 5 inclusive and from May 9 to 12 inclusive.
There are 31 calendar days in May, 18 working days, 2 holidays and 11 days off.
Two holidays are May 1 and 9 (Article 112 of the Labor Code of the Russian Federation). All other days are weekend transfers and are not considered public holidays for the purposes of labor law. This circumstance is important, since, in accordance with Article 120 of the Labor Code of the Russian Federation, non-working holidays falling on the period of annual paid leave, in the number of calendar days of vacation not included.
Quite another thing is the weekend. They are included in the number of calendar days of vacation. Accordingly, if an employee writes an application for vacation from May 1 to May 10, then he uses 8 calendar days of vacation (May 1 and 9 will not be included in the number of vacation days). Of these, 3 days will fall on working days and 5 - on weekends.
In terms of vacation pay, this is a more pleasant option. However, it is completely unsuitable for the majority of workers who value vacation days themselves. Thus, in order to save vacation days, an application for vacation can be written for May 6, 7 and 8 - 3 days.
In Table No. 4 we present the calculation of "losses" with this choice, using the data of Example No. 1 (salary 50,000 rubles "net", the price of a vacation day is 1,700.68 rubles).
Table No. 4
As can be seen from the table above, the "cost" of a May vacation for 3 working days will be 3,231.29 rubles.
And now let's consider another option for connecting a short vacation and the May holidays - 2 days of vacation are taken at the end of April (29 and 30). Thus, the last 2 weekends of April are added to 2 vacation days and 5 days of the first May holidays. It turns out a vacation 9 days long, as well as saving money and 1 vacation day.
The calculation of the "cost" of such a vacation is presented in Table No. 5.
Table number 5
As can be seen from Table No. 5, the "cost" of the April vacation for 2 working days will be 1,144.09 rubles. (plus one vacation day at the price of 1,700.68 rubles is saved), which is much more profitable than the May vacation:
- savings on payments RUB 2,087.20 + vacation day savings RUB 1,700.68 = 3,787.88 rubles. saving everything.
How to calculate the amount of vacation pay and wages due during the May holidays yourself
If you take a vacation for 5 days in May, then, of course, you get more vacation pay than 3 days. But on the other hand, 2 vacation days will be used, which could come in handy later. Therefore, in our opinion, it is logical to take more vacation days if you have a lot of vacation days that you have not taken before.In general, you can easily calculate the amounts due yourself.
1. We take the salary for the month (if it is different every month, we take something in between) and divide it by 18 working days in May - we get the price of a working day in May.
2. We divide the same amount of salary as in paragraph 1 by 29.4 - we get the price of a vacation day.
3. We look and choose the days for which we will take a vacation. Then we look at how many working days there will be on this vacation (May 1 and 9 are holidays, they will not be included in vacation days, but all the rest are days off and can become vacation days).
4. From the 18 working days of May, subtract those working days that you will rest. We multiply the received number of days by the price of a working day (see point 1). We receive the amount of salary for May, for hours worked.
5. We multiply the number of vacation days by the price of a vacation day (see paragraph 2). We get vacation pay.
6. We add item 4 and item 5 - we get the amount of payments (salary + vacation pay) for May. Compare with your regular salary and look at the difference.
Have a good holiday everyone!
How to count the last 12 calendar months? Paragraph 181.1 of the TCU refers to the last 12 calendar months. From what moment do you start counting these last 12 calendar months? From the beginning of the year or every month to count the volume of deliveries for the last year? How to calculate the period if an entrepreneur has recently switched to a common taxation system from a single tax?
To determine the maximum volume of supplies, after exceeding which it is necessary to register as a VAT payer, it is necessary to calculate the volume of taxable transactions for the last 12 months every month. For example, in order to determine whether it is necessary to register as a VAT payer from June 2012, it is necessary to calculate the volume of supply for the period from June 2011 to May 2012.
It does not matter what system of taxation the entrepreneur was on. For example, in the period from June 2011 to March 2012, the entrepreneur was on a single tax, and April and May were on a common taxation system. He will still have to count the volume of supplies for the last 12 calendar months.
The position of the court regarding the determination of the date of occurrence of the obligation to register as a VAT payer
Decree of the Donetsk District Administrative Court dated 12/14/2011 in case No. 2a/0570/21775/2011. It can be found in the Unified Register of Court Decisions or viewed on the forum. The Decree refers to the old period, when the Law “On Value Added Tax” was still in force, but the norms that regulate these issues have not changed since the entry into force of the Tax Code.
Claimant: entrepreneur on the general taxation system, non-payer of VAT
Sales revenue for the last 12 calendar months is just over UAH 300,000. and includes VAT. After deducting VAT, there remains an amount that does not exceed UAH 300,000, which means that the entrepreneur did not have the obligation to register as a VAT payer, since the volume of taxable transactions defined by the VAT law has not been reached.
The plaintiff purchased goods with VAT and added a trade margin, so the goods sold include VAT. In support of this, the plaintiff provided fiscal accounting receipts from its registrar of settlement transactions, in which the amounts of value added tax were contained in a separate line.
The period for determining the maximum volume of taxable transactions should be considered from the beginning of the year, that is, each year is considered separately.
The court's decision
Only a person registered as a tax payer in accordance with the law can charge, withhold and transfer value added tax to the budget.
The plaintiff in the given period was not a VAT payer, which means that he was not authorized to charge, withhold and pay tax to the budget, which is paid by the buyer.
The payment of VAT as part of the price of goods purchased by the plaintiff does not affect the obligation to register as a VAT payer, since for this it is necessary to establish the presence of tax as part of the price of goods that were sold, but not purchased.
When the calculation will be the simplest: If the employee has fully worked for you in the company for 12 calendar months preceding the vacation.
The closer the summer, the more often you have to calculate vacation pay for employees. Therefore, in addition to our salary calculator, we decided to hold a master class for you. From stage to stage, we will tell you for what period to calculate the payment, which of the previously accrued amounts to take into account and how to correctly reflect vacation pay when calculating taxes. Let's start in order.
Stage I. Determine the billing period
To find out how much vacation pay an employee is entitled to, you first need to determine the billing period. That is, the period of time, earnings for which you will take into account. Most often, this is 12 calendar months preceding the vacation (Article 139 of the Labor Code of the Russian Federation). Let's say if your employee plans to take a vacation in August 2013, the average earnings for calculating vacation pay must be determined for the period from August 1, 2012 to July 31, 2013 (see also the table below).
What is the settlement period for vacation pay (provided that the company did not set its periods)
|
Situation |
Billing period |
|
The employee worked in the company for the last 12 calendar months and during this time he was paid a salary (other payments) |
12 calendar months before vacation |
|
The employee has worked for the company for less than 12 calendar months |
From the date of employment to the month preceding the one in which the employee goes on vacation |
|
The employee goes on vacation in the month of employment |
Actual hours worked this month |
|
The employee has not worked for the last 12 months and has not been paid |
The last 12 calendar months during which the employee was paid a salary |
Although there is another option: you have the right to set your own special billing period, that is, not necessarily 12 previous months. The main thing is that this should not be to the detriment of the employee - vacation pay simply cannot be less than the amount calculated on the basis of annual earnings. This is established by part 6 of article 139 of the Labor Code of the Russian Federation. That is, having set your billing period, each time you will have to determine the amount of vacation pay twice: for 12 months and for a special period. You compare the results.
Let's say the billing period in your company is the standard 12 months. An employee goes on vacation, say, eight months after being hired by you. In this case, the billing period will be the period of time during which the person was listed in the organization. But do not take into account the month in which the beginning of the legal holiday began. For example, an employee has been working at the enterprise since January 9, 2013. By agreement with the administration, from July 1, 2013, he goes on vacation. So, to calculate vacation pay, you need to take the employee's earnings for the period from January 9 to June 30, 2013 inclusive.
But what if the employee has not worked for the last 12 months, and therefore he was not paid a salary? Then take into account the other 12 calendar months during which the employee had income. Suppose an employee has been on maternity leave since June 15, 2010, and then on maternity leave. In July 2013, without going to work, she wrote an application for leave. The standard billing period - 12 months before vacation - falls on a decree when there was no earnings. Therefore, you need to take the period from June 1, 2009 to May 31, 2010, when there were accruals.
Stage II. Decide what amounts you will include in your average earnings
We have dealt with the billing period. Now let's move on to earnings, starting from which you will find the amount of vacation pay. To do this, take all payments for the billing period. But only those listed in paragraph 2 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter - Regulation No. 922). We have compiled a list of the most common of them in the table below.
Which of the amounts accrued to the employee to take into account vacation pay and what to ignore
|
These payments are included in the calculation of vacation pay. |
These types of income are not taken into account. |
|
1. Wages of all kinds. |
1. Vacation. |
An important detail: take into account only those amounts that were accrued to the employee in your company. It is not necessary to require from the employee a certificate of income from previous or parallel places of work.
How to adjust earnings if the salary in the company was increased in the billing period
During the time that was included in the billing period, the employee's salary was raised? Then you will have to index the amounts accrued before the increase. But this is only if the management has increased salaries in the whole organization, branch or structural unit. Not just any individual employee. This is the rule of paragraph 16 of Regulation No. 922.
In this case, you need to find the conversion factor. On it you will multiply the salary of the employee before the increase in salary.
Moreover, it is necessary to correct (except for the wage itself) only those payments that increase simultaneously with the salary, that is, they depend on it. In other words, if the amount of the premium does not change, it is not necessary to multiply it by the increase factor. But if it is set as a percentage of the salary, then it must also be recalculated. Moreover, the percentage should be fixed, not floating.
What bonuses and bonuses to take into account the average earnings
Let's say a few words about awards. Here, too, has its own characteristics. For vacation pay, take into account only the amounts of bonuses that you accrued to the employee within the billing period.
Important detail
The standard duration of a vacation is 28 calendar days. At the same time, it can be divided into parts, one of which must be at least 14 days.
The exception is annual bonuses. Take them into account regardless of when they were accrued - during the billing period or not. The main thing is that the remuneration itself should be for the previous calendar year.
Let's say an employee goes on vacation in 2013. Then only the annual bonus for 2012 can be taken into account. At the same time, if an employee rested, say, in January 2013, and in February he was awarded a bonus for 2012, you will have to recalculate vacation pay. You will determine their amount already taking into account the annual bonus and pay the person the difference. Such a rule is spelled out in paragraph 15 of Regulation No. 922.
As for other awards, the following rule applies. Take into account as many bonuses and rewards as can realistically fit in the billing period. So, for a year there can be only four quarterly bonuses (4 ? 3 = = 12 months), and not five at all. In addition, if the billing period has not been fully worked out, it will not always be possible to include the entire amount of the bonus in earnings (see the diagram below).
What amount of bonus to take into account for vacation pay if the billing period has not been fully worked out
Stage III. Exclude from the calculation any periods when the vacation worker did not work
In practice, it does not always happen that all 12 months of the billing period your employee was at his workplace. During this time, he could be ill, be on vacation, go on business trips. So, exclude from the calculation any periods when the employee retained average earnings, as well as those periods when the employee was on unpaid leave.
Common mistake
Payments from average earnings that fell within the billing period do not need to be taken into account when calculating vacation pay.
And that's what's important. From the calculation, discard not only the time, but also the amounts accrued for these periods. That is, it is not necessary to include vacation, maternity and hospital benefits, payment for a business trip in the total earnings of an employee.
To accurately determine how many calendar days an employee actually worked in the billing period, use the algorithms below.
Stage IV. Specify how many days of rest you need to pay
It is clear that you pay vacation pay exactly for the days that the employee asked for vacation in the application. A vacation can last the standard 28 calendar days, or less - at least a couple of days, at least a week with the capture of the weekend. The main thing is that at least once a year the employee takes 14 calendar days in a row at once. In addition, if an employee has days not taken off from previous years, he can add them to the current rest.
Take note: vacation days do not include those holidays when the whole country is resting (Article 120 of the Labor Code of the Russian Federation). And you don't have to pay either. Let's say your employee takes a vacation from June 3rd to 16th (14 days in total). As you know, a non-working holiday on June 12 falls within this period of time. And here are the options here.
Option one. In the application, the employee writes “I ask you to grant me leave for the period from June 3 to June 16.” In this case, he will have to appear at work on June 17. And you pay him 13 days of vacation. Although he will rest for a full two weeks (that is, 14 days). Moreover, this extra unpaid day will not disappear anywhere and the employee will be able to take it off as part of his next vacation.
Option two. The phrase in the employee’s statement is as follows: “I ask you to grant me leave from June 3 for 14 calendar days.” Then he will go to work on June 18, that is, in reality he will rest one more day. And you pay him 14 days.
Stage V. Find the final amount of vacation pay and give it to the employee in a timely manner
And so we come to determine the final amount of vacation pay that is due to your employee.
The formula for the calculation depends on whether the billing period has been fully worked out. If yes, then proceed as follows:
Pay the amount of vacation pay you found no later than three days before the start of the holiday. This is established by article 136 of the Labor Code of the Russian Federation.
In this case, we are talking about calendar days. This is the opinion of representatives of Rostrud in a letter dated December 21, 2011 No. 3707-6-1.
Although, of course, you can pay vacation pay earlier than three calendar days in advance. An employee of Rostrud tells about what threatens the company if such payments are delayed.
Warns: Boris Chizhov - State Counselor of the Russian Federation, 2nd class
Vacation pay paid late is a reason for fines
If you pay your employee's vacation later than three days before it starts, labor inspectors will have a reason to apply Article 5.27 of the Code of Administrative Offenses of the Russian Federation. The fine for the company is standard - from 30,000 to 50,000 rubles. Or controllers can suspend the activities of the organization for up to 90 days.
In addition, you will have to accrue compensation to the employee for late payment of vacation pay. Article 236 of the Labor Code of the Russian Federation obliges to do so. The amount of compensation is at least 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay. At the same time, you must accrue it, regardless of the reason for which the vacation pay was delayed. And even if the employee himself asks to give him money after the end of the holiday, you should not meet him halfway. Such a situation would also be considered a violation of labor laws. That is, you again run the risk of being among the fined.
In practice, it also happens like this: an employee goes on vacation in the first days of the month, when the exact salary for the previous one is not yet known. For example, an employee takes vacation from July 1, 2013. The settlement period is from July 1 of last year to June 30 of this year. In this case, vacation pay must also be paid according to the general rules, that is, no later than June 28. Just determine the amount based on the available data. And later, if necessary, you can specify the amount of payment.
But it is not necessary to transfer, along with vacation pay, the salary for the time worked before the start of the vacation. Pay your salary within the time limits set in your internal documents.
Stage VI. Calculate taxes and record vacation pay
Let's start with VAT. You need to keep it and transfer it to the budget on the day when the employee receives income, that is, vacation pay. Even if the entire vacation falls on the next month.
Important detail
Vacation pay in tax accounting is safer to divide in proportion to the days of vacation falling on each reporting period.
Now about insurance premiums. Accrue them in full in the month that the vacation pay. And you have the right to take into account the same amount of contributions in the same month when calculating income tax.
But the vacation pay itself, for the purposes of calculating income tax, is safer to divide in proportion to the days of rest falling on each reporting period. Such recommendations are in the letter of the Ministry of Finance of Russia dated July 23, 2012 No. 03-03-06 / 1/356. That is, in this case, the general principle applies: expenses must be taken into account in the reporting (tax) period to which they relate. Even if you accrued the payment in another. But within the reporting period, when it comes to a quarter, vacation pay can not be divided.
How to pay taxes and contributions, if the vacation falls in whole or in part on the next month, the table below will help you.
When is it safer to pay taxes and contributions if all or part of the vacation falls on the next month
|
Type of tax, contribution |
When is it better to take vacation pay into account when calculating taxes and contributions |
Explanations |
|
income tax |
In the month in which the vacation days fall. At the same time, within the reporting period, when it comes to a quarter, vacation pay can not be divided |
Vacation pay refers to labor costs (clause 7, article 255 of the Tax Code of the Russian Federation). And such payments are the same salary, only issued in advance. This means that the general principle applies to vacation pay: they are recognized as expenses in the reporting (tax) period to which they relate, regardless of when they were paid (letter of the Ministry of Finance of Russia dated July 23, 2012 No. 03-03-06 / 1 /356) |
|
The tax must be paid on the day the vacation pay is paid. |
For personal income tax purposes, vacation pay is not wages. This means that such income must be determined at the date of its issue. And it doesn’t matter for what period you accrued it (see letter of the Ministry of Finance of Russia dated June 6, 2012 No. 03-04-08 / 8-139). This conclusion is also confirmed by the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 7, 2012 No. 11709/11 |
|
|
Insurance premiums, including for injuries |
You need to accrue contributions at the same time as vacation pay. And list already at the end of the month |
This procedure follows from Articles 7 and 11 of the Federal Law of July 24, 2009 No. 212-FZ and Article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ. At the same time, you have the right to take into account contributions when calculating income tax in the full amount in the same month when they were accrued. Even if the vacation starts only next (letter of the Ministry of Finance of Russia dated December 23, 2010 No. 03-03-06 / 1/804) |
If your company is not small, you write off the accrued vacation pay from the reserve. That is, they do not need to be included in the costs of the current month.
Instead, it is enough to make a posting on the reporting date:
DEBIT 20 (23, 25, 26, 29, 44 ...) CREDIT 96 sub-account "Reserve for vacation pay"
Deductions were made to the reserve for upcoming holidays.
And after you calculate the vacation pay, make a note for their entire amount (even if the vacation goes to the next month):
DEBIT 96 sub-account "Reserve for vacation pay" CREDIT 70
Vacation pay paid to an employee.
If you are a small business and do not place public securities, you can do without a reserve. And therefore reflect vacation pay in one posting - at the time of their accrual on the corresponding cost account.
Sergey Shilkin - leading expert of the Glavbukh magazine
- HR records management
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