Why are vacation payments less than wages for the same period?

How to properly pay vacation pay along with your salary or on a daily basis

Issuing vacation pay along with salary is not prohibited. As already mentioned, an employee cannot demand that the employer pay wages on the same day as vacation pay. Vacation pay must be paid 3 calendar days before the vacation, and wages must be paid 2 times a month. The payment days may not coincide. The employer may pay vacation pay earlier. This is not prohibited by law! But payments after the due date are fraught with penalties.

How to pay vacation pay along with salary? If the employer has such an opportunity, he can pay the employee a salary along with vacation pay. Along with these payments, he can receive disability benefits, as well as compensation for unused vacations. All payments to the employee are made from one fund - the wage fund. In order not to take risks, accountants prefer to make vacation pay payments in advance, before the expiration of the 3-day period. If the operation is carried out by a bank, then you need to worry about payments in advance, since the transfer operation will only be carried out on the next banking day.

The amount of vacation pay varies for each employee. Even employees with the same salary may receive different amounts before the vacation. This depends on the number of days actually worked in a given working year. Not taken into account:

• days when the employee received average earnings;
• sick days;
• vacation days at your own expense.

Therefore, an accountant should be careful when calculating vacation compensation for each employee.

The employer has the right to pay wages at the same time as vacation pay, but is not obliged to do so. This is explained as follows.

When paying wages, the employer is obliged to adhere to the rules enshrined in Part 6 of Art. 136 Labor Code of the Russian Federation. According to this norm, salaries must be issued to employees at least every six months. The specific date for payment of wages is established by internal labor regulations, a collective agreement or an employment contract no later than 15 calendar days after the end of the month for which it was accrued, however, according to Part 9 of the same article, payment for vacation is made no later than three days before it started.

Thus, the employer is obliged to pay wages along with vacation pay only if the dates of payment of vacation pay and wages coincide.

If employees receive salaries on their plastic cards, then being on vacation does not prevent the employer from making payments on time. However, if wages are paid in cash from the cash register, then to avoid late payments during the vacation period, the employee can transfer the wages to his personal account (at the employee’s request), give it to the employee’s authorized representative (based on the employee’s application and power of attorney), or resort to wage deposit in the bank. For more information about depositing wages in 1C programs, read the reference book Personnel accounting and settlements with personnel in 1C programs.

In addition, by agreement between the employee and the employer, wages can be paid in advance earlier than the established date, simultaneously with vacation pay. The fact is that paying money in advance does not worsen the situation, and liability is provided only for late wages.

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All employed citizens of the Russian Federation have the right to paid leave twice a year. But, before an employee goes on a well-deserved rest, his management must perform a number of actions provided for by law. One of them is the payment of wages and vacation pay before vacation according to certain rules.

First of all, the money must be transferred on time. Delays threaten the management of any company with administrative and even criminal liability.

Vacation nuances – 2021

On the eve of the summer - the massive vacation season in 2021, you should be guided by the updated explanations of the labor department, which clarifies and adjusts the periods, prohibited days and deadlines for the payment of funds intended for vacation. When providing employees with annual paid leave, the accounting and personnel departments must take into account the following nuances:

1. Date of transfer or issue from the cash register. The Ministry of Labor, by Letter No. 14-1/OOG-7157 dated September 5, 2018, clarified the timing of payment of funds for vacation. According to the explanations, the minimum period before which money must be paid in accordance with Part 9 of Article 136 of the Labor Code of the Russian Federation is three days before the start. Therefore, if an employee goes on vacation on Monday, then the amount due to the company must be paid no later than Thursday. Previously, Rostrud allowed issuance on Friday, counting the day of issue as one of three calendar days.
2. Division into parts. The employer has the right to “split” rest time only with the consent of the employee, taking into account the provisions of Article 125 of the Labor Code of the Russian Federation, which contains the condition that one of the components must be at least 14 calendar days. If the employee objects to the division, the company is obliged to provide the full duration.
3. Forbidden days. In order to prevent the receipt of “hidden compensation” for unused vacation rights, the Ministry of Labor in Letter No. 14-2/OOG-9754 dated December 7, 2018 introduced the following regulations:
   permission to grant the right to rest only on working days, regardless of the number, allowing one day (working);
4. approval for the start of the period on a weekend;
5. a ban on vacations exclusively on weekends with penalties of up to 50,000 rubles per company in case of failure to comply with the norm.

Salary calculations after vacation can be made based on days worked. An employee cannot write an application for days off to receive the “hidden part of compensation” for non-use of vacation rights.

Actions of the employee in case of non-payment

Many employers violate existing legal norms. Employees must know how to assert their rights and where to go for help and support.

Late transfer of funds is a direct violation of the rights of a party to an employment contract, therefore no independent agreements should be reached with the employer.

The injured party may appeal to any of three authorities if desired:

1. Labor inspection.
2. The prosecutor's office.
3. Court.

The order of appeals does not matter, so you can even start right away with the court, but it is more logical to complain to the Labor Inspectorate first. This organization guards compliance with labor legislation. Upon receipt of a statement of violations, it initiates an unscheduled inspection and seeks confirmation of the information received. If such evidence is identified, then she tries to resolve the conflict by forcing payment or takes the case to court herself.

Payments when going on vacation in non-standard situations

The application of legislative norms in practice raises many questions, which are regularly answered by federal departments and courts. Let's look at some of them.

Payments for vacation in working daysAccording to Art. 121 of the Labor Code of the Russian Federation, the duration of annual leave is calculated in calendar days. However, there are a number of exceptions to this rule. Thus, for an employee whose activities are seasonal, the period must be calculated in working days (Articles 291, 295 of the Labor Code of the Russian Federation). Judges and scientists also belong to a special category. Accruals will have to be made according to a schedule with a 6-day week. First, you will need to mark the beginning and end of the vacation, and then convert the received data into calendar days. The procedure is described in clause 11 of the Regulations on the specifics of the procedure for calculating average wages, approved by government decree No. 922. The legality of the application of the scheme has been repeatedly confirmed by judicial practice (for example, the appeal ruling of the Orenburg Regional Court in case No. 33-7247/2014).

Annual leave before maternity Pregnant women can take advantage of the right to paid leave immediately before the birth of the child. At the same time, they will not need to work for 6 months. Payments will be accrued in advance, the legal basis for this will be Art. 122 and 260 of the Labor Code of the Russian Federation.

Errors in payroll calculations Often, when calculating vacation pay, an accountant discovers irregularities, as a result of which missing bonuses and remunerations are paid to the employee. In this case, it is necessary to take all transfers as a basis. The fact that payments go beyond the billing period does not matter

According to Art. 139 of the Labor Code of the Russian Federation, when determining the average monthly salary, one should take into account all funds due to a person as part of wages. A counting error should not infringe on the interests of the employee.

Insurance contributions from vacation payChapter 34 of the Tax Code of the Russian Federation does not classify the payments in question as income exempt from taxes, therefore, contributions from all amounts will have to be transferred to extra-budgetary funds

The official position on this matter is enshrined in the letter of the Ministry of Labor of Russia dated June 20, 2016 No. 17-3-OOG-994.

Work experience for part-time work The calculation procedure does not change: since the condition for a shortened shift was agreed upon by the parties, it will not affect the recording of time. So, if the contract provides for the performance of a labor function within 4 hours, the day will be considered fully worked. The accountant is obliged to include all days worked and weekends in the vacation period. The substantiation of the position is Art. 93 and 139 of the Labor Code of the Russian Federation.

Payments for vacation divided into parts In this case, the only limitation is that the duration of the main part of the vacation must be at least 14 days (Article 125 of the Labor Code of the Russian Federation). Regarding the distribution of the remaining time, the employee and the employer have the right to agree on any schedule. In this case, the rule regarding the timing of payment will apply, according to which money must be transferred for that part of the vacation that is provided to the employee. So, if an employee rests for 14 days, the amount is calculated by multiplying the average daily earnings by 14. The amount due is issued 3 days before the start of the rest.

Thus, the procedure for calculating payments when an employee goes on vacation is strictly regulated. Deviations from the established rules threaten the organization with administrative fines and labor disputes. This means that in order to avoid lengthy proceedings, the accountant should be guided not only by the articles of the Labor Code of the Russian Federation, but also by numerous clarifications of federal departments. Judicial practice will also serve as a reliable support.

The procedure for calculating vacation pay

Vacation pay is calculated not on the basis of monthly salary, but on the basis of the number of calendar days in a month and average earnings per day. Mathematically, it looks like this: PO×SDZ=O, where PO is the duration of vacation (in days), SDZ is the average daily earnings, O is vacation pay.

To calculate the average daily earnings of accountants, they use another formula: SDZ = (GD/12)/29.3, where GD is the annual income (all salaries for the year are summed up and divided by 12 months). The resulting amount is divided by 29.3 - the standard average number of calendar days per month. The result will be the employee’s average daily earnings.

Average daily earnings are calculated according to Article 139. To do this, all types of material payments for the employee’s labor provided by the enterprise are taken into account. These include:

• the salary itself;
• bonuses for good work;
• business trips;
• other remunerations that are related only to the employee’s work activities.

The following are not taken into account:

• Holiday Awards;
• Financial aid;
• Present;
• Days when the employee left at his own expense;
• Payments or benefits not related to the employee’s work (maternity leave, sick leave, in honor of an anniversary).

Attention! If a woman went on maternity leave or maternity leave, then the average daily earnings are calculated based on the salary she received before her departure.

14 days before the employee officially goes on vacation, the accounting department issues an order to this effect and a payslip, which already indicates the amount of vacation pay. Money is paid a maximum of 3 days before the person leaves. For failure to comply with these deadlines, the employer may be subject to a fine.

The table shows when is the best time to take a vacation. The year 2019 is taken as a basis.

The price for 1 day of work was calculated as follows: 65000/17 = 3823.53 rubles (for January), and for 1 day of rest as follows: 65000/29.4 = 2210.88 rubles. It turns out that the most profitable months to travel are April, July, August, October and December. Then the difference between salary and vacation pay will be the least noticeable. And in January, when there are already public holidays, it is not profitable to take a vacation as well.

Nuances

Despite the fact that the payment of vacation pay and wages before a planned vacation is regulated by law, problems arise in practice. Disputes that cannot be resolved between the employee and the employer are resolved by the courts.

6 reasons for disputes regarding vacation pay are as follows.

1. Vacation pay is paid in working days. According to the general rule established by Article 12 of the Labor Code, the duration of vacation is considered calendar days. But there are employees for whom time is counted in working days. These include scientists, judges and persons performing seasonal duties. When calculating, you need to proceed from a 6-day work week. The moment of the beginning of the rest and its end are noted. Then you need to convert the data per day.
2. Rest before maternity leave. Pregnant women do not need to work for six months to go on vacation. Payment is made in advance. You won't have to worry about working out.
3. Incorrect payment for labor. All payments are taken into account when calculating vacation pay. It does not matter whether the accountant made mistakes.
4. Taxation of contributions. Payment of wages before vacation is not exempt from taxes.

The procedure for paying contributions has changed. Now the Federal Tax Service receives cash instead of funds. However, this does not affect the procedure for assessing contributions. Contributions are withheld from payments.

1. Inclusion of length of service for part-time work. The day is taken into account in full if the parties included in the contract a condition for an incomplete shift. If a person works for 4 hours, he is paid in full for the day. The rule is based on Articles 93 and 139 of the Labor Code.
2. Payment for vacation, which is divided into parts. Each part of the vacation on which the employee went must be at least 14 days. The parties can negotiate how to provide the remaining time. The payment amount depends on the duration of the vacation. Transfers are made 3 days before leaving for vacation.

Often an employee decides to go on vacation in the middle of the month. The question arises whether the company should pay for days worked along with vacation pay. According to Art. 139 of the Labor Code, 3 days before the planned vacation you must pay for the vacation itself. The manager is not obliged to pay for the time worked, so the employee is entitled only to wages. Payments are made on the day established by the collective agreement or employment contract.

https://youtube.com/watch?v=eKVsZm5mnD4

Education and consultation

By law, every worker has the right to 28 days of vacation per working year. Some professions - doctors, teachers, workers in hazardous industries - have more leave.

This is important to know: Is it possible to fire on the last day of vacation?

You can use the right to leave after six months of working in the company. Each month worked is worth 2.33 days of vacation. After six months, the new employee has exactly 14 days of rest left. By agreement of the parties (that is, if your employer does not mind), you can go on your first vacation in a new place before the end of six months of work. This is called vacation in advance.

There are also special categories of employees to whom the employer is obliged to provide vacation before the end of six months of continuous work. In particular, these are women before or immediately after maternity leave, minor workers, part-time workers (they are entitled to leave simultaneously with leave from their main job), as well as those who are raising a disabled child, and large families with three or more children up to 12 years (Articles 122, 286, 262.1, 262.2 of the Labor Code of the Russian Federation).

Vacation does not include public holidays. If you took 10 days of rest, and June 12 falls on them, then going to work will be postponed - the holiday is transferred to a working day. But additional vacation pay is not paid for such a holiday and vacation day.

Vacation days that you haven't used are accumulating. But the boss will be fined if the employee has not been on vacation for more than two years (Article 124 of the Labor Code of the Russian Federation and Article 5.27 of the Code of Administrative Offenses of the Russian Federation). For an employee, a vacation schedule is also a mandatory document. Refusing leave means violating internal labor regulations (Article 192 of the Labor Code of the Russian Federation). For this, the employee may face disciplinary action and even dismissal.

What is vacation

Every employee has the right to rest. Optimal organization of time will ensure fruitful returns, both financially and in production terms. The laws regulating labor activity contain definitions and procedures for applying the main points of interaction between employers and employees. The Labor Code of the Russian Federation can be called one of the important books of every manager (hereinafter referred to as the Code). Knowledge and correct application of the provisions contained therein will ensure comfortable relations between participants in the labor process.

What is a vacation? This is the legal right of an employee to take a break from his duties for a certain period of time. Maintaining your position and salary are positive aspects of the leave. The law provides for certain payments during rest periods, which depend on the size of the employee’s salary.

General concepts

The legislation regulates the labor activities of citizens and also guarantees compulsory annual leave. Section 19 of the Labor Code of the Russian Federation is devoted to this topic (all links to articles below are taken from it). Article 114 establishes the employee’s right to rest. He does not need to beg for vacation days, since they are due to him by law. According to the same article, while the employee is on vacation, his workplace, position and salary remain assigned to him. And the vacation itself is paid for by the employer.

Article 115 establishes the minimum number of annual vacation days. There must be a minimum of 28. Representatives of certain professions (doctors, teachers, employees of enterprises with increased danger or harmfulness) have the right to longer rest.

This period does not include public holidays. They are added to the total number of days as they carry over into the work week.

Vacation days that have not been used are not canceled, but accumulated. The employee can use them at his own discretion. But if a worker does not take rest for 2 years, then his employer may be fined because of this (based on Article 124).

The boss has the right to compensate the employee for his unspent rest days with money, only in certain cases:

1. Dismissal. The last salary will also consist of compensation for the remaining days.
2. Vacation longer than 28 days. Money is paid only for days beyond the mandatory 28.

Having settled in a new job, an employee has the right to take rest (in whole or in parts) only after working the first 6 months. By this time, he will have accumulated 14 days of rest (since 1 month worked is equal to 2.33 days of rest). This rule applies for the first working year. Starting next year, vacation can be taken at any time.

Attention! Before the employee retires, the accountant will calculate his average daily earnings and, based on them, calculate vacation pay.

Payments before going on vacation

The Labor Code obliges the employer to provide all its employees with annual rest in the form of vacation lasting at least 28 calendar days. In addition to issuing the specified number of days, the employer is obliged not only to maintain the vacationer’s job during his absence, but also to pay him for the entire period based on individual income indicators.

Leave is provided in strict accordance with the Labor Code, namely:

1. In the first year of cooperation, you can count on rest after working for six months. Pregnant women, minors and part-time workers are allowed to issue days earlier.
2. Starting from the second year of cooperation, days are provided at any time convenient for the parties.
3. The count is made individually from the date of signing the employment contract.

When issuing leave for an employee, the employer must pay him in advance the amount of compensation due, which may consist of salary and vacation pay or only vacation pay.

Wage

Wages are paid for the established calendar time based on the time worked and the quantity of products produced. Typically, the calculation period is considered to be a calendar month.

The Labor Code in Article 136 establishes the deadline for payment of earned funds. According to the Labor Code, the employer is obliged to divide the earnings into two payments, the interval between which should not exceed 15 days. Actually, this is where the instructions regarding salary payments in the Labor Code end. If we consider separately the articles on compensation for vacation, then nowhere are there any instructions that the payment of wages and vacation pay before the vacation must coincide. Based on this, we can safely assume that the employer has the right to decide for himself what to do in each individual case. He can make the payment in advance, along with compensation, or he can postpone it until the day of the general transfer. In both cases, this will not be considered a violation.

Vacation pay

Vacation compensation, unlike earnings, does not accept spontaneous choice.

Vacation pay is required to be accrued before the employee goes on vacation.

The amount of payments must correspond to the number of days of rest. Legislation allows citizens to split their vacation time into parts, one of which should not be less than 14 days. The separation can be planned in advance by adding it to the vacation schedule for the next year, or initiated by an application when circumstances and needs arise.

The management of the organization, when calculating compensation amounts, is obliged to focus exclusively on the period of time that is provided upon the fact, and should not be issued for the year.

Vacation pay - what percentage of salary?

Vacation pay, unlike some payments, is not calculated as a percentage of wages. This provision applies when it comes to paying sick leave, etc.

The question of what percentage of the salary is vacation pay cannot be answered, because they are calculated from an indicator such as average daily income.

After calculating this figure, you can calculate the amount of vacation pay: average daily income * number of vacation days.

To calculate the average daily income, it is necessary to sum up the income received by the employee in the billing period and divide by the number of months, and then by 29.3 (the average number of days in a month).

It should be taken into account that the billing period, as a general rule, is 11 months. However, an employee can receive leave after six months of work. In such a situation, the billing period for him will be 6 months.

Certain days are not included in the calculation period, for example, days when the employee was absent due to illness or took leave at his own expense.

When calculating average earnings, only fully worked months are taken into account, and for others the following formula is used: 29.3 / number of days in a month * number of calendar days worked

This is important to know: Order for compensation for unused vacation: sample 2021

Let's demonstrate with an example: Ivanov N.K. goes on vacation for 28 days. He worked in full for the required period. In May 2021, Ivanov took sick leave due to an injury and actually worked for 5 days.

To calculate average earnings, you need to count the number of days in an incomplete period: 29.3/31*5=4.73

Ivanov’s salary for the billing period was 300 thousand. Let’s calculate the average daily earnings: 300 thousand/11*29.3+4.73=917.35 rubles.

Let's calculate the amount of vacation pay: 917.35*28=25685.8 rubles.

Is vacation pay recalculated upon dismissal? Find out here.

How much pay?

Expert opinion

Novikov Oleg Tarasovich

Legal consultant with 7 years of experience. Specializes in criminal law. Member of the Bar Association.

So, how much the employee will ultimately be paid directly depends on two factors - the duration of the vacation, the amount of average daily income. In turn, these indicators are influenced by various factors. For example, the fact whether the employee was sick during the year and whether he took vacation at his own expense.

It is also necessary to take into account that not all income will be included in the formula when calculating average daily earnings.

Thus, the legislator excludes the following types of profit from the calculation of this indicator:

• benefits provided by the state and not taxed;
• temporary disability benefits;
• travel allowances;
• payments for downtime;
• compensation provided to the employee (for food, travel), including financial assistance;
• bonuses that are not taken into account by the remuneration system and are provided to the employee one-time;
• interest on deposits and dividends.

What does the amount depend on?

Above we have already identified two main indicators that are used when calculating vacation pay:

• duration of vacation;
• average daily earnings.

The duration of vacation as a general rule is 28 days. This is how much rest an employee who has worked for more than 11 months from the date of employment or after the previous vacation can rest.

Some categories of employees may qualify for additional days of rest. For example, this rule applies to those who work on irregular working hours. A special situation arises in relation to part-time workers.

In some cases, the duration of leave at the main and additional places of work does not coincide. However, rest days should be provided in both places.

If the employer does not give the employee the opportunity to rest during vacation at his main place of work, then he has the right to send a complaint to the labor inspectorate about a violation of his rights.

What to do in such a situation? For additional days of rest, the employee must prepare an application for leave without pay.

Many people ask what percentage of their salary is vacation pay? The calculation is not made as a percentage.

If you haven't worked for a year

You can get leave before the end of 11 months. According to the Labor Code of the Russian Federation, the right arises after 6 months. Accordingly, the pay period for such an employee will be converted. It will be not 11 months, but 6.

If the employee goes on vacation before the end of six months, and such situations are real, then the billing period is also reduced.

With a salary increase

An increase in wages may affect the amount of vacation pay and its recalculation.

There are three possible situations here:

1. Indexation was carried out in the billing period before the holiday. In this case, the amount of income received in each month increases by the corresponding coefficient.
2. Indexation is carried out in the month when the employee goes on vacation. In such a situation, the same procedure applies as discussed above.
3. Indexation was carried out at a time when the employee was already on vacation. In this case, only that part of vacation payments increases that falls during the period after the indexation order is issued.

This is important to know: Applications when going on maternity leave: sample 2021

What to do if vacation pay is delayed? Read in this article.

Is alimony deducted from vacation pay? Details here.

Why were vacation pay less than salary?

There may be several reasons for this.

Firstly, if during the last year a specific employee’s salary was increased (that is, not for the whole company or department, but for this particular employee), the current salary will be higher than vacation pay. Let us illustrate this with an example.

The second reason is that during the billing period the employee worked part-time for some time, but now works full-time. Then the amounts actually accrued to the employee will be included in the calculation, but working part-time will not affect the number of calendar days taken into account.

The third reason is that the employee himself asked not to include “borderline” weekends in his vacation. For example, I wrote a statement from Monday not to Sunday, but to Friday. The Labor Code does not prohibit doing this. Having received less vacation pay because of this, he will have more days of rest.

Salary to vacation pay ratio

Every vacationer noticed, when receiving compensation for the upcoming paid period of rest, that the amounts differed from the standard salary, to a lesser extent. This difference is explained, at a minimum, by the fact that the vacation itself is shorter than the working month, of course, if we are talking about the minimum period.

Salaries and rates of hired persons are calculated per month, that is, on average 30 days, and vacation compensation is issued only 28 days in advance, which already reduces the amount. But this is not the main point that reduces payments. Compensation for vacation days is based on the average daily indicator of the employee’s individual income, and it is calculated based not on working days, but on calendar days.

For example, let’s take a salary of 50,000 rubles. If we talk about the amount paid for one day worked, given that the average number of working days in a month is 24, then an employee receives approximately 2,080 rubles for one day. And when it comes to calculating the average daily income, the average calendar figure is taken, which is equal to 29.3 days per month. When dividing 50,000 rubles by 29.3 days, the amount is less - 1,706 rubles.

Few people's income consists solely of salary.

Typically, an employee’s salary consists of additional allowances and charges. In addition, during the year, an employee can go on sick leave, take days without pay, and take part in paid leave. All these amounts are not taken into account in the total calculation of income for the year. Therefore, vacation pay is less than salary.

Consequences of not meeting the deadline

Legislative norms not only establish deadlines for issuing vacation compensation in person, but also provide for penalties for unpaid amounts. Vacation pay and wages must be received by hired persons in a strictly established manner. Salaries are transferred on pre-agreed dates, and vacation pay three days before leaving for vacation.

Late transfer of funds is classified as a serious violation of worker rights and entails:

1. Accrual of penalties for amounts not paid on time.
2. Awarding a fine, which is paid to the state budget.
3. Criminal penalties applied to officials who are involved in an identified violation.
4. Temporary ban on the organization's activities.

A penalty is charged in all cases, regardless of why the employer did not pay vacation pay. The amount of the penalty is set as 1/300 of the refinancing rate of the National Bank of the Russian Federation, taken on the day of actual payment of the delayed amount. The specified amount is charged for each overdue day.

Depending on the length of the delay, the scale of non-payment and the degree of revealed guilt of the responsible persons, administrative or criminal liability may be applied.

Administrative penalties are expressed in the form of imposed penalties:

1. The official may be given a warning or a fine of up to five thousand.
2. Individuals, such as individual entrepreneurs or owners of private practices, are given from one to five thousand.
3. Legal entities are fined larger sums from thirty to fifty thousand.

Depending on the time of delay, individuals and legal entities may also be subject to forced suspension of the general activities of their enterprises for a period of up to three months and up to three years if a violation is detected again.

1. Recommendation: How to pay vacation pay

Situation: when you need to pay vacation pay - no later than three calendar or three working days before the start of the vacation*

No later than three calendar days before the start of the vacation.*

Responsibility for failure to comply with the deadline for payment of vacation pay

Attention: failure to comply with the payment deadline for vacation pay may be regarded as a violation of labor law requirements. For this violation, the labor inspectorate may fine the organization or its officials.*. The amount of the fine is:* – for officials of the organization (for example, a manager) – from 1000 to 5000 rubles

(repeated violation entails disqualification for a period of one to three years); – for an organization – from 30,000 to 50,000 rubles

The amount of the fine is:* – for officials of the organization (for example, a manager) – from 1000 to 5000 rubles. (repeated violation entails disqualification for a period of one to three years); – for an organization – from 30,000 to 50,000 rubles.

Nina Kovyazina,

Deputy Director of the Department

education and human resources of the Russian Ministry of Health

2. Recommendation: How to take into account vacation pay for the main vacation when taxing. The organization applies a general taxation system

An example of how vacation pay expenses are reflected in accounting and taxation.* The organization is a small enterprise and applies a general taxation system. Income and expenses are determined using the accrual method

ZAO Alfa calculates monthly advance payments for income tax based on the actual profit received. Reporting periods – one month, two months, three months, etc.

The organization does not create a reserve for vacation pay in accounting and taxation.

In June 2014, the head of the workshop V.K. Volkov was given basic paid leave. The duration of the vacation was 28 calendar days – from June 1 to June 30, 2014*.

For the billing period (from June 1, 2013 to May 31, 2014 inclusive), Volkov received a salary in the amount of 360,000 rubles. The billing period has been fully worked out.

The average daily salary of an employee was: RUB 360,000. : 12 months : 29.3 days/month = 1024 rub./day.

Alpha's accountant calculated vacation pay in the amount of 1,024 rubles/day. × 28 days = 28,672 rub.

Vacation pay was paid to the employee on May 27. On the same day, the accountant transferred personal income tax to the budget from the amount of vacation pay.*

In the tax register, to calculate personal income tax, vacation pay must be included in the tax base for June. Volkov has no children, so he is not provided with standard personal income tax deductions.

Personal income tax on the amount of vacation pay amounted to: 28,672 rubles. × 13% = 3727 rub.

In May, Alpha's accountant made the following entries:

Debit 26 Credit 70 – 28,672 rub. – vacation pay accrued;*

Debit 70 Credit 68 subaccount “Personal Income Tax Payments” – 3,727 rubles. – personal income tax withheld;

Debit 26 Credit 69 subaccount “Settlements with the Pension Fund” – 6308 rubles. (RUB 28,672 × 22%) – pension contributions accrued;

Debit 26 Credit 69 subaccount “Settlements with the Social Insurance Fund for social insurance contributions” – 831 rubles. (RUB 28,672 × 2.9%) – social insurance contributions accrued;

Debit 26 Credit 69 subaccount “Settlements with FFOMS” – 1462 rubles. (RUB 28,672 × 5.1%) – contributions for health insurance to the Federal Compulsory Medical Insurance Fund have been accrued;

Debit 26 Credit 69 subaccount “Settlements with the Social Insurance Fund for contributions to insurance against accidents and occupational diseases” - 57 rubles. (RUB 28,672 × 0.2%) – contributions for insurance against accidents and occupational diseases are calculated from the amount of vacation pay;

Debit 70 Credit 50 – 24,945 rub. (RUB 28,672 – RUB 3,727) – vacation pay was paid from the cash register (minus personal income tax).

Sergey Razgulin,

Actual State Councilor of the Russian Federation, 3rd class

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The procedure for paying vacation pay and wages before vacation

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Individual entrepreneurs should not rush to pay 1% contributions for 2021. Firstly, because from this year the deadline for paying such contributions has been postponed from April 1 to July 1. Accordingly, 1% contributions for 2021 must be transferred to the budget no later than 07/02/2018 (July 1 - Sunday).

The transition from one Federal Tax Service Inspectorate to another will not require mandatory reconciliation. The Tax Service has updated the regulations for organizing work with payers of taxes, fees, insurance contributions for compulsory pension insurance, as well as tax agents.

Examples of vacation pay calculation

Example 1 - the employee worked completely for 12 months.

The ideal option is when the employee worked hard all year and at the end of it goes on vacation.

Sokolov goes on vacation from November 13 to November 26, 2015. Sokolov’s salary over the past 12 months was 40,000 monthly. Sokolov was not sick, did not go on vacation at his own expense, and worked in full for all months. Let's calculate vacation pay for this example.

Calculation for example 1:

1. The billing period is from 01.11.2014 to 31.10.2015;
2. Total earnings = 40,000 * 12 months. = 480,000 rub.
3. Number of days actually worked = 12 months. * 29.3 = 351.6 days.
4. Average daily earnings = 480,000 / 351.6 = 1365.2 rubles.
5. Vacation pay = 1365.2 * 14 days. = 19112.8 rub.

Example 2 - the employee worked for 6 months

This situation often occurs: an employee works the required 6 months or a little more (but less than 12 months) and goes on vacation. How to calculate vacation pay if an employee has worked for less than 12 months?

Sokolov goes on vacation from November 13 to November 26, 2015. He has been working at the company since April 13, 2015. The salary for April was 20,000 rubles. The salary for the remaining fully worked months was 30,000 rubles. Let's calculate vacation pay for this example.

Calculation for example 2:

1. The billing period is from 04/13/2015 to 10/31/2015;
2. Total earnings = 20,000 + 30,000 * 6 months. = 200,000 rub.
3. Number of days actually worked = (18/30) * 29.3 + 6 months. * 29.3 = 193.4 days.
4. Average daily earnings = 200,000 / 193.4 = 1034.1 rubles.
5. Vacation pay = 1034.1 * 14 days. = 14477.4 rub.

How to calculate wages?

If there was a vacation in the month, then it is considered to be incompletely worked. For vacation days, payment is calculated based on average earnings for the last year. For the remaining days, wages are calculated depending on the established wage system.

If an employee works on a salary, then his salary for the partial month period in which there was an annual rest will be calculated as follows:

Formula:

Salary = Salary * Working days worked / Total number of working days

If a time-based wage is established for an employee, then wages are calculated depending on whether the daily or hourly rate is established for him.

Formula:

Salary = Daily (hourly) rate * Days worked (hours)

If an employee works on a piecework basis, then salary calculation comes down to multiplying the volume of work performed by the piecework rate.

That is, wages for an incomplete month in which there was a vacation are calculated in a special way only if the employee is given a salary for a full monthly period. Then the part of it that falls on the actual time worked is calculated.

For time-based or piece-rate payment, the calculation is similar to a regular month without vacation.

Wages are calculated in the same way if there was a business trip in the month.

How are vacation pay paid?

For each day of vacation, the employee is credited with the average daily earnings calculated for the last year.

Detailed step-by-step algorithm for calculating vacation pay.

For employees who have worked less than one year in their position, income received for the time worked will be taken into account.

The calculation period in this case will be calculated from the moment the new employee is hired until the last calendar day in the month after which the time for rest is assigned.

In addition, when calculating vacation pay, both full and partially worked months are taken into account during the entire calculation period.

If there are incomplete ones, then it is calculated how many days were worked in them. For all of these options there are different calculation schemes that apply to a specific situation.

To calculate the average daily income of an employee going on vacation for a fully worked period, a special formula is used:

Formula:

Vacation pay = Earnings for the year / 12 / 29.3 * Days

If there are incomplete months in the billing period, then vacation pay is calculated as follows:

Formula:

Vacation pay = Earnings for the year / (Number of full months * 29.3 + (Days worked in an incomplete month * 29.3 / Calendar days in an incomplete month)) * Days

The amount for calculating the average earnings of an employee going on vacation includes:

• wages for the period worked;
• bonuses issued to the employee;
• salary supplements and other additional payments.

At the same time, in accordance with the provisions of Government Resolution No. 922, when calculating vacation pay, certain types of payments should not be taken into account, such as:

• social;
• transport compensation, payment of food expenses or utilities for the employee;
• payment of travel expenses;
• vacation pay;
• sick pay and other non-labor benefits.

An example when an employee was on vacation in the billing month

Initial data:

The employee was on annual paid leave from April 1 to April 14, 2021. After rest, he went to work on April 16 (Monday) and worked 11 working days until the end of April. There are a total of 21 working days in April.

The employee's salary is 30,000 rubles.

Average daily earnings for the last year = 1023 rubles.

How to calculate wages after leaving vacation.

Calculation:

Salary = 30,000 * 11 /21 = 15,714 rubles.

Vacation pay = 1023 * 14 = 14322 rubles.