Position of official departments
The ambiguity in the accruals was due to the fact that the regulatory documents do not have the concept of “non-working days”. Accordingly, it was not specified whether payments for this period should be taken into account in calculating average earnings or not. Before the official letter of the Ministry of Labor No. 14-1/B-585, issued on May 18, 2020, it was explained on the Rostrud website that non-working days are not excluded from the calculation period, and payments made are taken into account when calculating vacation pay. However, later officials came to a unanimous opposite opinion:
- wages for non-working paid days should not be included in the calculation of average earnings;
- the billing period is reduced by non-working paid days.
The Ministry of Labor explains this decision by the fact that payment for non-working periods is other cases of release from work with retention of salary, excluded from the calculation, according to paragraphs. “e” clause 5 “Regulations on the procedure for calculating the average salary” (approved by Government Decree No. 922 of December 24, 2007). Thus, employers who previously used the Rostrud methodology will be faced with the need to recalculate vacation pay for 2021.
Recommended calculation procedure
The calculation algorithm itself has not changed. The calculation stages consist of the following steps:
- the number of calendar days in the billing period (RP) is determined, that is, for the 12 calendar months preceding the month the vacation began. In this case, excluded days are deducted (for example, vacation at your own expense, business trip, downtime, temporary disability, etc.). If the month is fully worked, the average monthly number of calendar days is used in the calculation - 29.3 (Article 139 of the Labor Code of the Russian Federation), for months not fully worked, paid days are calculated proportionally;
- the income taken into account is summed up (amounts not related to remuneration for labor or calculated based on average earnings are not included);
- The average daily earnings are determined by dividing the amount of income by the number of days in the RP;
- the number of vacation days is multiplied by the average daily earnings - the amount of vacation pay is obtained.
When paying, the accounting department withholds personal income tax from vacation payments.
The only new rule that needs to be taken into account if the employer decides to be guided by the opinion of the Ministry of Labor is to exclude from the calculation of average earnings days and payments falling during the non-working period from March 30 to May 8, 2021.
An example of vacation pay recalculation for April 2021.
The salary of mechanic Smirnov is 18,000 rubles. On March 30 and 31, Smirnov, like all company employees, did not work. For the entire period from April 1, 2021 to March 31, 2021, earnings were accrued to him in full (including for non-working days on March 30 and 31). In April 2021, Smirnov goes on vacation for 28 days.
How the company initially accrued vacation pay to the employee (according to Rostrud’s methodology):
- salary for RP: 18,000 x 12 months. =216,000 rub.;
- average daily earnings: 216,000 / 12 months. / 29.3 = 614.33 rubles;
- vacation pay: 614.33 x 28 days. = 17,201.24 rubles;
- personal income tax withheld 13%: 17201.24 x 13% = 2236 rubles;
- Smirnov was given the amount of vacation pay in hand: 17,201.24 – 2236 = 14,965.24 rubles.
In May, the accounting department had to recalculate vacation pay for April after the Ministry of Labor issued clarifications:
- Non-working days are excluded from the RP - March 30 and 31; accordingly, the number of calendar days for calculating the average salary will change:
29.3 x 11 months. + 29.3 /31 days (calendar days in March) x 29 days. (worked by Smirnov in March 2021) = 349.7 days;
- The salary taken into account will decrease by the amount for 2 non-working days:
18,000 x 11 months + 18,000 / 21 work. days March x 19 working hours days in March = 214,285.71 rubles;
- Smirnov’s average daily earnings will be:
214 285, 71 rub. / 349.7 = 612.77 rub.
- employee's vacation pay: 612.77 x 28 = 17,157.56 rubles;
- Personal income tax on recalculated vacation pay will decrease: RUB 17,157.56. x 13% = 2230 rub. (i.e. 6 rubles were withheld excessively);
- The employee should have received: 17,157.56 – 2230 = 14,927.56 rubles.
Thus, Smirnov’s vacation pay became less: instead of 14,927.56 rubles. he received 14,965.24 rubles. The overpayment amounted to: 14,965.24 – 14,927.56 = 37.68 rubles.
As a result of recalculation of vacation pay for April, May, June 2021, the amount may not only decrease, but also increase. This will happen if accruals for March, April, May (specifically for the non-working period) have become smaller, for example, due to the lack of bonuses. Therefore, it is impossible to say for sure who will win in the end - the employee or the company. The amount of charges depends on each specific case. We described earlier in our article how to correct errors in the case of incorrectly accrued vacation pay.
How to recalculate vacation in 1C:ZUP
To recalculate vacation pay in the current period, you need to correct the data in the original “Vacation” document.
For example, employee Irina Valerievna Volina was granted leave for the period from 05/25/2020 to 06/06/2020, vacation pay was accrued and paid. By decision of management, she is recalled from vacation. It is necessary to change the end date of vacation and recalculate vacation pay in 1C.
Fig. 1 Vacation accrual document
By correcting the vacation date and recalculating the amount of vacation pay, overpaid vacation pay is deducted upon the next salary payment. Our company specializes in automating payroll calculation in 1C, so if you have any questions on this topic, you can contact our experts by simply leaving a request on our website or by phone. We will be happy to help you.
Fig.2 Payment of vacation pay
Open the original vacation pay accrual document and correct the “To” date. Vacation days and accrual will be recalculated based on new data.
Fig.3 Change in the number of vacation days
After the salary is calculated and paid, the overpayment will be taken into account automatically. The generated payslip displays the accrual of vacation for the number of days, taking into account the correction, and in the “Payment of wages” document, the calculation takes into account the overpayment accrued for vacation.
Fig. 4 Reflection of vacation pay on the pay slip
How to recalculate vacation pay in an “unclosed” period in 1C:ZUP usually does not raise questions. But what to do if the salary is paid and the next period has arrived? Although the ZUP does not contain the concept of a “closed period,” such a question still arises, since such a recalculation of vacation affects the data of another billing period.
Let's set up the correct recalculation of vacation pay in 1C: ZUP. We provide a guarantee for services!
Who does not need recalculation of vacation pay for April, May, June
Recalculation will not be required for companies and individual entrepreneurs that continued to work during the period of self-isolation from March 30 to May 8, 2021. After all, employees received wages, these days were actually fully worked, and accordingly, vacation pay was accrued correctly.
Employees who worked remotely during the self-isolation period will also have vacation without recalculation of vacation pay.
The employer may not make a recalculation if the interests of the employees are not affected - that is, in the case when the vacation pay turned out to be more than if the non-working period was excluded. However, in this case, there may be risks of illegally accounting for expenses in the taxable base for income tax or under the simplified tax system “income minus expenses.”
Rules for recalling an employee from vacation
If there is an urgent need for an employee on vacation, the first thing his manager must do is contact his subordinate and agree on the issue with him.
Having received a refusal, the manager has no right to take any action.
If a colleague agrees to interrupt his vacation, the company immediately issues an order.
Lawyers recommend that managers formalize the employee’s consent in writing. This is not provided for by law, however, this way the company will protect itself from labor disputes that may arise in the future.
Consent can be formalized in one of two ways:
- the employee writes a statement of consent in free form;
- the employee does in the order about.
The order itself is also issued in any form. All changes must be reflected in both the staffing table and the vacation schedule.
It often happens in practice that management, by mutual agreement with the employee, carries out the procedure conditionally.
That is, the employee goes to work, which is not reflected in any way in the documents, and then “takes away” the unused vacation days. This, again, is done behind the scenes.
Lawyers warn against such actions. A recall from vacation must be reflected in the company's documents.
How will recalculation of vacation pay affect personal income tax?
Additional payment for vacation pay is subject to personal income tax in accordance with the general procedure. The tax is charged on the difference between the previously accrued amount and the recalculated amount.
Example
From May 12 to May 31, 2021, the company has extended paid non-working days for all employees, because... In the region of operation, the self-isolation regime was extended until the end of May. According to the vacation schedule, engineer Mikhailov’s annual vacation begins on June 1, 2021. Vacation pay was accrued to him in advance in the amount of 25,260 rubles. When transferring, personal income tax was withheld at 13% - 3284 rubles. Mikhailov received 21,976 rubles in his hands.
Based on clarifications from the Ministry of Labor, the company recalculated vacation pay for June 2021, excluding the paid non-working period. As a result, the amount of the engineer’s vacation pay increased and amounted to 26,120 rubles.
Amount to be paid additionally: 26,120 – 25,260 = 860 rubles. It was decided to transfer it to the employee’s card. When paying, the company withheld personal income tax of 13%, taking into account the previously withheld tax:
26,120 x 13% - 3284 = 112 rubles.
As a result of the recalculation of vacation pay for June, Mikhailov received an additional 748 rubles. (860 -112). The company transferred the tax on May 29, 2020 in the total amount: 3284 + 112 = 3396 rubles.
The deadline for transferring personal income tax on vacation pay is the last day of the month in which they are paid to the employee (clause 6 of Article 226 of the Tax Code of the Russian Federation). Therefore, when transferring tax, the payment document indicates the month when the company pays the surcharge. For example, if, when recalculating vacation pay for May, the company paid the difference to an employee in June, the tax on this difference must be transferred by the end of June.
It is more difficult to reduce the amount of vacation pay. In this case, an overpayment occurs - both for vacation pay and personal income tax. It can be taken into account when withholding overpaid funds from the employee, which can only be done with the written consent (application) of the employee. Overpayment of personal income tax can either be returned to the employee upon his application, or offset against future periods.
How to deal with vacation pay
What to do with vacation pay when an employee is recalled from vacation?
The biggest problem is the financial side.
Three days before the legal departure for vacation, the employee was paid vacation pay. All necessary deductions were made from them.
The employee returned to the workplace as ordered. Accordingly, as of the day indicated in the document, he is no longer a vacationer.
A person works and is paid a salary. That is, it turns out that on the same day the employee received a double payment.
In most cases, the accounting department recalculates vacation pay according to the established scheme.
Is it possible not to recalculate?
One way is for the employee to voluntarily return the money to the company’s cash desk.
According to the law, without the consent of the employee, the company does not have the right to withdraw the amount of vacation pay from him.
The second way could be to register the funds paid as an advance on future wages.
As in the first case, the procedure is carried out exclusively with the consent of the employee.
Whatever actions the manager and subordinate take in this direction, they must be specified in the recall order.
Some organizations approve such a clause in the regulations of the enterprise.
Any form of return of vacation pay when an employee is recalled from vacation must be made with his consent.
