Calculation note on granting leave: what is it used for, within what time frame, sample filling

Form T-60 is standard and in official language is called a note-calculation on granting leave to an employee. The T-60 calculation note is filled out immediately before granting an employee of the organization the next paid leave. This document includes all the necessary information used to calculate vacation pay, and it is on the basis of it that the employee receives the vacation funds due to him by law before going on vacation.

Attention! Vacation pay must be issued to an employee at least three days before the start of the vacation. If this condition is violated, the employee of the organization has the legal right to refuse to go on vacation. In addition, this may entail administrative penalties from regulatory authorities and fines.

Documents serving as the basis for drawing up a settlement note

A vacation schedule drawn up in advance in the organization, an order from the company’s management to provide planned vacation to a particular employee, a payroll and cash settlements serve as documentary justification for drawing up a settlement note.

Before sending an employee on a planned vacation, the enterprise's personnel specialist must send him a notice of vacation, but no later than two weeks before it starts.

In turn, the future vacationer must put his signature under it, which will indicate that he agrees with the period and conditions of the annual planned paid leave.

Normative base

Based on Articles 114-126 of the Labor Code of the Russian Federation, leave with pay stipulated by the employment contract (annual, educational, pregnancy and child care) is granted to every employed citizen. In this regard, the Decree of the Government of the Russian Federation No. 922 dated December 24, 2007 (as amended on February 10, 2016) approved an algorithm for calculating average earnings to determine the amount of payments to a subordinate when he goes on vacation.

Help for drawing up the T-60 form are:

1. An order from the head of the company authorizing going on vacation, written in form T-6.
2. Pay slips or statements from a personal account for the previous 12 months, which contains information about the amount of accrued earnings.

Advice! It is recommended to draw up a note after submitting the employee’s request for a period of rest, which is submitted no later than 14 days before the planned date, and the corresponding order.

Filling the front side of T-60

• This part of the document includes data on the full name of the organization in which the employee works with a mandatory indication of its organizational and legal status (CJSC, LLC, individual entrepreneur).
• Then, just below, enter the serial number of the document to be filled out for internal document flow and information relating to the employee personally: his full name, position, structural unit to which he belongs, as well as the personnel number assigned to him when hired.
• In the next line, it is necessary to indicate the period for which leave is granted (the employee’s length of service at the place of work) and the exact number of days of leave (according to the calendar) with a clear indication of the start and end dates of the leave.
• If an employee does not go on a planned paid vacation, but takes additional or educational leave, then this must be entered in the appropriate column with a mandatory indication of the number of calendar vacation days, as well as a link to the document that served as the basis for its provision (management order, etc. )
• At the end of the sheet there must be a signature of the official who filled out the document - in this case, a HR specialist.

What calculations are included in the calculation note

If an employee plans to go on vacation, he may be paid the following amounts:

• The amount of salary that was not issued earlier;
• Vacation pay, which is calculated based on the approved methodology using average earnings;
• Payment of financial assistance when it is enshrined in internal regulations;
• The amount of the bonus if, during the period of work before the leave, the employee met the criteria for receiving such a payment;
• Payment for temporary disability if he had an illness or injury before the vacation.
• Other amounts of payments provided for by law or internal regulations.

Filling out the reverse side of the T-60 form

This section in the calculation note in form T-60 is the main one and includes all information regarding vacation pay due to the employee for the billing period.

The basis is information on income for the last 12 months of work at the enterprise. Opposite each specified month is written the amount accrued to the employee for this period. Then the total number of days for which vacation is calculated is entered and the average daily wage is calculated. View vacation pay calculations with examples.

The “Accrued” table includes all calculated accruals to the vacationer. In column number 8 (amount for vacation), you need to enter the result of multiplying the average daily earnings by the number of planned vacation days.

If there are any additional accruals due to the employee, they also need to be entered in the appropriate columns of the document. The total amount is entered in column 15, from which you then need to subtract the amount of income tax withheld and enter the resulting total in column 23 of this calculation.

The resulting amount will be the one that needs to be paid to the employee as vacation pay. This figure must be entered into the document both in numerical terms and necessarily in words. The accountant who made the calculations must put his signature at the bottom of the sheet with a transcript.

Thus, a calculation note in form T-60 is an internal document of the organization and is subject to mandatory accounting; its completion must fully reflect all information relating to the employee, including his personal data, as well as payments made to him in the reporting period . Based on this information, a detailed calculation of the vacation pay that the employee will receive when going on vacation is made.

Note-calculation on granting leave

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A note-calculation on granting leave is a primary document that serves to calculate the employee’s income for the period of leave, as well as confirming the fact that the employee has been granted annual leave.

The document form (form T-60) is unified and approved by Resolution of the State Statistics Committee No. 1 of 01/05/2004. Despite the fact that currently employers have the opportunity not to use standard samples, but to develop document forms on their own, the calculation note form is still used everywhere.

Due to the fact that the document confirms the calculation and justifies the issuance of funds to the employee, the timing of drawing up the note coincides with the maximum possible date for transferring vacation pay, namely no later than three days before the onset of the vacation period.

Instructions for filling out the T-60 form

The unified T-60 form is double-sided and includes a front and back side.

Front part

Filling out the front side of the document is carried out either by the personnel service (if available) or by an accounting employee. The basis for drawing up is an order to grant leave issued by the head of the organization (or individual entrepreneur).

Name of company

For example, Limited Liability Company "Millennium", Individual Entrepreneur Ivanov I.I. The name of the employer must correspond to that indicated in the registration documents in accordance with Decree of the State Standard of the Russian Federation dated 03.03.2003 No. 65-st.

If they reflect only the full name, then, accordingly, in the T-60 form it is necessary to indicate the full version of the name. If the registration documents also contain an abbreviated name, the employer has the right to indicate it below the full name (or next to it in brackets).

However, this document will cease to be valid on July 1, 2021. It will be replaced by GOST R 7.0.97-2016, which contains similar requirements.

OKPO code

This is an indicator reflecting the type of activity of a company or individual entrepreneur; it can be found in registration documents from Rosstat. This code is assigned based on the company serial number.

The OKPO code is one of the mandatory details and must be indicated in the document. However, due to the fact that no fines are imposed on the employer for the absence of this indicator, in practice it is often left blank.

Number and date of drawing up the settlement note.

Full name of the employee who is going on vacation

Personnel Number

This is a digital code that is assigned to each employee upon hiring. The law does not define the employer’s obligation to assign personnel numbers, as a result of which it is necessary to fill out the cell only when organizing this employee accounting system for the employer.

The structural unit in which the employee operates

Indicated if available in the organization, otherwise the line is not filled in.

Employee's position

The job title must be entered exactly as in the employment contract and staffing table, without abbreviations.

Letter A

• The period of work for which an employee is provided with paid leave. This column should reflect only those types of leave that are tied to the period: annual, additional. If study leave is granted, the column is not filled in due to the fact that the employer must provide it to employees, regardless of the actual time worked;
• The duration of the vacation in calendar days, as well as its start and end date.

Letter B

Information on the provision of additional leave (indicated if available):

• This includes the type and code of additional leave (additional leave may be provided to employees employed in hazardous industries, workers in companies with irregular work hours or special working conditions, working in the Far North and equivalent areas). The company indicates the code if it uses a coding system.

The codes are indicated in the Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1, as designations for the working time sheet:

• Its duration (in some cases, the law determines the minimum possible duration of additional allowance for certain categories of workers. Thus, for citizens working in hazardous industries, additional allowance must be at least 7 calendar days);
• Start and end date;
• Grounds for granting an additional period of rest to an employee (the grounds for granting additional leave are local acts of the organization or collective agreements).

Letter B

The total duration of the main and additional vacations, indicating the start and end dates.

Below is the position, signature and transcript of the HR department employee (if the company has a HR department) who compiled the document. In addition to the personnel officer, an accountant or the individual entrepreneur himself may be responsible for drawing up the document.

Sample of filling the front part of T-60

Back part

After the front side of the T-60 form is completed and signed by the personnel officer, the document must be submitted to the accounting department. After all, it is the accounting department that must calculate the amount of vacation pay and enter the information into the calculation note.

The basis for calculating the amount of vacation pay is the employee’s personal card in the T-2 form. This document contains information about the time worked by the employee during the pay period, as well as all accruals.

The reverse side of the T-60 form is presented in the form of a tabular part and includes the following columns:

Column "Calculation period" (1, 2)

It must reflect the month and year of receipt of income, which must be taken into account when determining the amount of average earnings. At the same time, if we are talking about maternity leave or leave to care for a child up to 1.5 years old, the column is not filled in.

Column 3 “Payments taken into account when calculating average earnings”

Income must be reflected, which should be taken into account when calculating average earnings. For this purpose, it is necessary to take into account the employee’s income specifically for the accounting year, that is, for the 12 months preceding the employee’s departure on vacation, even if this period has not been fully worked out.

Based on Art. 139 of the Labor Code of the Russian Federation, all income of an employee is taken into account, with the exception of social payments (maternity assistance, reimbursement of utility costs) and payments to the employee during the period of his actual absence from work, but when he retained his position and average earnings (temporary disability benefits, pregnancy and childbirth) .

Column 4 “Number of calendar days of the billing period”

It is necessary to indicate the number of calendar days falling on the time worked in the billing period.

Column 5 “Number of hours of the billing period”

In most cases, this cell of the document remains blank, due to the fact that when calculating vacation pay, the average daily earnings are taken into account.

However, in some situations, such as during shift work or shift work, an employee may be subject to cumulative time tracking and, accordingly, information about hours worked must be reflected in this cell.

Column 6 – Average daily earnings

The calculation will depend on whether the employee worked the entire pay period or not. If 12 months have been fully worked, average earnings must be calculated using the formula:

SZ = amount of payments to the employee during the billing period / 12 months / 29.3

where 29.3 represents the average number of days in one month. Until 2014, this figure was 29.4, but due to changes in the number of holidays, the value was reduced to 29.3.

If 12 months are not fully worked out, then the calculation will be made taking into account incomplete months using the formula:

SZ = amount of payments to the employee / (29.3 * Number of months fully worked + Number of days in months not fully worked)

In order to determine the number of days in an incompletely worked month, you can use the formula:

Number of days = 29.3 / Number of days in a month * Number of days worked in this month

In some cases, the employee does not have days worked or accruals during the pay period. In this situation, you should refer to Government Decree No. 922 of December 24, 2007, which states that if an employee does not have accruals or days worked in the pay period, the average earnings will be calculated based on the salary established for the employee and the tariff rate.

Thus, the average earnings will be calculated using the formula: SZ = Salary / 29.3

Columns 7-15 “Accrued”

Reflects the amount of accrued vacation pay. Moreover, if the vacation turns out to be rolling (that is, the vacation begins in one month and ends in another), then it is necessary to reflect the accruals separately for each month.

To calculate, simply multiply the average daily earnings by the number of calendar days of vacation.

Boxes 16-22 “Withheld”

The amount of withheld income tax (NDFL) is reflected.

Column 23 “Amount due”

The amount of vacation pay minus tax that the employee will receive in person.

The amount of vacation pay in the document will be determined as follows:

Amount of vacation pay = (Gr. 6 * Gr. 7 + Gr. 6 * Gr. 11) – Gr. 22

Below is the total amount in words.

Information about the cash expense order (form KO-2), on the basis of which vacation pay was paid to the employee.

Signature and transcript of the accounting employee who filled out the document.

Sample of filling out the reverse side of T-60

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The procedure for filling out a vacation calculation note

The calculation note consists of two sides: the front side is filled out by a personnel employee, and the back side is filled out by an accounting employee.

Filling out the front side:

• A document serial number is assigned;
• Indicate the personnel number of the employee who is going on vacation;
• Last name, first name and patronymic (in full);
• Information about the structural unit where, according to the staffing table, the employee is assigned;
• The employee's position is registered;
• In field “A”, information about the employee’s length of service is filled in, indicating the dates of the first and last dates of rest;
• In field “B” information about additional leave is indicated;
• In field “B” the number of vacation days provided for rest, and its total duration;
• The signature of the employee who filled it out is affixed.

Filling out the back side of the vacation calculation note:

• Column “Calculation of vacation pay” - displays information about accruals for each month of the year used in deducting vacation pay. In addition, the total number of days of service for the year according to the calendar is indicated and the average salary is calculated;
• Column “Accrued” – calculated accruals are reflected;
• Column “8” reflects accrued funds for vacation;
• In column “7” – the total number of days of rest;
• Column “6” indicates the amount of average earnings;
• If there are other accruals, then the remaining columns are filled in, if not, then dashes are entered;
• The results are recorded in column “15”
• In the “held” field – information about holds is reflected;
• Column “16” reflects information about withheld personal income tax from accruals, which are reflected in column “15”;
• Column “22” reflects the total amount of withheld amounts;
• In column “23” - information about the amount paid;
• The amount paid is reflected in numbers and deciphered in words;
• The accountant signs the reverse side.

Payroll form. Form T-53

Before signing the statement, the cashier is required to indicate in separate lines the paid and deposited amounts, as well as the number and date of the cash register (paragraph 4, clause 6.5 of Directive No. 3210-U).

Before information about earned funds is entered into the tabular part of the payroll, the necessary deductions are made from the accrued amounts (alimony, compensation for damage, etc.), and personal income tax is deducted. The result of the calculations is entered in column 4 of the payroll.

To process wage payments, a unified form T-53 was created. It includes several sheets.

Please also send another screenshot of the contents of the register “Calculations of taxpayers with the budget for personal income tax” with a selection for this employee. Tax-tax May 30, 2021 19801 you can do it on our website - an important accounting document used within the company. Our material will help you study the procedure for filling it out and learn about the requirements. The payroll statement is one of the accounting documents used within the company that confirms the procedure associated with the issuance of cash from the cash register.

Maintaining a payroll (form T-53) - sample design

Thank you, I really enjoyed the seminar, wonderful lecturer, excellent material, learned a LOT of new things!

Column 6 “Note” deserves special attention. In a normal situation, when money is received personally by company employees, it is not filled out. Information appears in it, for example, when issuing salaries by proxy.

Please send a screenshot of the document with which the vacation was accrued, as well as a screenshot of the statement to which the vacation pay and salary for April were paid.

When paying accrued wages, it is necessary to fill out a payroll; this personnel document will be drawn up on the basis of the payroll. The standard form of payroll is T-53. How to fill out this form correctly? Let us dwell in more detail on the features of filling out the T-53 form. In the article, in addition to finding a completed sample form, you can also download the T-53 form itself.

Next, you need to indicate the period for which funds for the payment of salaries are cashed from the current account. Cash in excess of the established limit cannot be stored at the cash desk; in the evening all cash must be deposited at the bank. The exception is funds cashed for payment of salaries; they can be stored for 3 days, including the day they are received at the bank. As an accountant, it would be more convenient for me to read the statement of form T-49 - all the information is in one document, but I have not encountered it. I had to issue wages according to the T-53 statement, and some employees, the most curious ones, while they put their signature, read who received how much, immediately begin to be indignant, why is this?

On the first sheet of the T-53 payroll, the name of the organization, its OKPO code, and structural unit, if the salary is issued specifically in it, are indicated; correspondent account number (accounting number for settlements with employees - 70).

Explanation for the link may be missing. Or maybe present. It is not a link. By the way, I wonder why?