Calculation of the average wages to determine vacation pay, it is based on the wages actually accrued to the employee and the time actually worked by him for 12 calendar months preceding the month in which the employee went on vacation (Article 139 of the Labor Code of the Russian Federation). A similar rule is contained in paragraph 4 of Regulation No. 922 (Decree of the Government of the Russian Federation of December 24, 2007 No. 922): medium daily wage for vacation pay is calculated for the last 12 calendar months.
At the same time, when calculating average earnings, time is excluded from the billing period, as well as amounts accrued during this time, if (clause 5 of Regulation No. 922):
a) kept for the employee average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child;
b) the employee received temporary disability benefits or maternity benefits;
c) 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;
d) the employee did not participate in the strike, but due to this strike he was unable to perform his work;
e) the employee was provided with additional paid days off to care for disabled children and those disabled since childhood;
f) 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.
Regulation No. 922 describes the algorithm for calculating average earnings if an employee, for one reason or another, did not have accrued wages for the last 12 months before going on vacation.
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Situation |
Calculation procedure |
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If the employee did not have actually accrued wages or actually worked days for billing period or a period exceeding the settlement period, or this period consisted of the time excluded from the settlement period in accordance with clause 5 of Regulation No. 922 (clause 6) |
Average earnings are determined based on the amount of wages actually accrued for the previous period, equal to the estimated |
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If the employee did not have actually accrued wages or actually worked days for the billing period and before it began (clause 7) |
Average earnings are determined on the basis of the amount of wages actually accrued for the days actually worked in the month of the occurrence of the event, which is associated with the preservation of average earnings |
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If the employee did not have actually accrued wages or actually worked days for the billing period, before it began and before the occurrence of the event, which is associated with the preservation of average earnings (clause 8) |
Average earnings are determined on the basis of the tariff rate established for the employee, salary |
The average daily earnings for vacation pay are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and 29.3 (average monthly number of calendar days). If in the billing period there were months that the employee did not work in full (or time was excluded from this period in accordance with clause 5 of Regulation No. 922), the average earnings are calculated according to the rules established by clause 10 of the named provision: by dividing the amount actually accrued wages for the billing period by the amount 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.
Despite the existing norms, in practice, accountants have questions about the period for which vacation pay should be calculated in a given situation.
Situation 1: the next vacation is granted immediately after the maternity leave
Article 260 of the Labor Code of the Russian Federation provides guarantees to women when establishing the order of granting annual paid holidays. In particular, before maternity leave or immediately after it, or at the end of parental leave, a woman, at her request, may be granted annual paid leave, regardless of the length of service with this employer.
Example 1
The employee has been with the company since 2015. From January 14, 2019 to May 31, 2019, she was on maternity leave. Immediately after it, the woman applied for another paid leave from 06/01/2019.
In this case, apply general rules established by clauses 4, 5 of Regulation No. 922. The period from 06/01/2018 to 05/31/2019 should be considered as the settlement period. At the same time, it is necessary to exclude from the billing period the time the employee was on maternity leave, as well as the amounts accrued during this period.
If we assume that in the period from 06/01/2018 until the onset of maternity leave, the employee did not have days to be excluded from the billing period, the number of calendar days that must be taken into account when calculating the amount of vacation pay will be 217.39 days. (7 months (the number of full months in the billing period) x 29.3 days + 13 days (the number of calendar days in January) / 31 days x 29.3 days).
Example 2
The employee has been with the company since 2015. From 01/14/2017 to 05/31/2017 she was on maternity leave, and from 06/01/2017 to 07/14/2019 she was on parental leave. On July 15, 2019, the woman planned to start working, but applied for another paid leave.
In this case, since the employee had no earnings for 12 months before the next vacation (the time spent on maternity leave is excluded from the billing period), you need to use the norms of clause 6 of Regulation No. 922: the average earnings are determined based on the amount of wages actually accrued to the employee for the previous period equal to the settlement period, that is, for the period from 01/01/2016 to 12/31/2016 (Letter of the Ministry of Labor of the Russian Federation dated 11/25/2015 No. 14-1 / V-972).
Situation 2: the next vacation is granted a month after the maternity leave
Suppose an employee did not use the right to take another vacation immediately after the decree, but went on an annual paid vacation two weeks, a month (two, three months) after the end of parental leave. How to calculate the average earnings in this case?
Example 3
The employee has been with the company since 2015. The chronology of the events of interest to us is as follows:
In this case, after going to work, the employee worked for 3 incomplete months. We believe that it is necessary to apply general order determining the billing period (12 full months preceding the month in which the employee goes on vacation, that is, the period from 08/01/2018 to 07/31/2019). Since most of the billing period falls on maternity leave, the number of days taken into account when calculating vacation pay will be small: 74.67 days. (17 days / 31 days x 29.3 days (May) + 2 months x 29.3 days (June, July)).
Example 4
Suppose an employee went on vacation 2 weeks after leaving the decree:
from 01/14/2017 to 05/31/2017 - maternity leave;
from 06/01/2017 to 05/14/2019 - parental leave;
05/15/2019 - date of entry to work;
from 05/27/2019 to 06/23/2019 - regular paid leave.
In this case, the settlement period is from 05/01/2018 to 04/30/2019. Since all this time is excluded from the calculated time, clause 6 of Regulation No. 922 should be applied, according to which the period before maternity leave (from 01/01/2016 to 12/31/2016) must be taken as the estimated time.
Situation 3: A woman worked part-time while on parental leave
At the request of a woman, while on parental leave, she can work part-time or at home while retaining the right to receive state benefits. social insurance(Article 256 of the Labor Code of the Russian Federation).
If this happened, the accountant has a question: does this fact affect the procedure for calculating vacation pay?
Example 5
The employee has been with the company since 2015. The chronology of events of interest to us is as follows:
from 01/14/2017 to 05/31/2017 - maternity leave;
from 06/01/2017 to 05/14/2019 - parental leave, during which, from 03/01/2019 to 05/14/2019, the woman worked part-time;
from 05/15/2019 - work according to the full working week schedule;
from 08/05/2019 to 08/17/2019 - regular paid leave.
By virtue of clause 12 of Regulation No. 922, when working on a part-time basis, the average daily earnings for paying holidays are calculated in accordance with clauses 10, 11 of the said provision, that is, according to general rules. Thus, the period of part-time work during parental leave is taken into account when calculating vacation pay. The billing period in this case is from 08/01/2018 to 07/31/2019. Accordingly, the number of days taken into account when calculating vacation pay will be 146.5 days. (5 months (from March to July) x 29.3 days).
If the employee was granted another paid leave immediately after the parental leave and, accordingly, in the billing period (12 full months preceding the month in which the woman went on vacation) there were no days worked, the average earnings must be calculated for the previous period, equal to the calculated one. In all other cases (if the next leave is granted after the maternity leave or one month (two, three months) after the end of the parental leave), the billing period is determined according to the general rules (12 months preceding the month in which the next leave is granted ).
How to count the last 12 calendar months? In paragraph 181.1 of the TCU we are talking about 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 volumes every month taxable transactions over the last 12 months. 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 common system taxation. 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 unified register judgments or look at 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 with the entry into force tax code not changed.
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 receipts from its registrar of settlement transactions, in which on a separate line included value added tax.
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.
New edition Art. 139 of the Labor Code of the Russian Federation
For all cases of determining the amount of average wages (average earnings) provided for by this Code, a single procedure for its calculation is established.
To calculate the average wage, all provided by the system remuneration types of payments applied by the respective employer, regardless of the sources of these payments.
The average daily earnings for vacation pay and compensation for unused vacation are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.3 (average monthly number of calendar days).
The average daily wage for paying for vacations granted in working days, in the cases provided for by this Code, as well as for paying compensation for unused vacations, is determined by dividing the amount of accrued wages by the number of working days according to the calendar of the six-day working week.
Features of the procedure for calculating the average wage established this article th, are determined by the Government Russian Federation taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations.
Commentary on Article 139 of the Labor Code of the Russian Federation
The general procedure for calculating average earnings when paying for vacation is established in article 139 of the Labor Code of the Russian Federation.
For this, data are taken not for the three months preceding the vacation, as before, but for 12 months. This innovation did not at all seek to create extra work for accountants, there was simply a need to unify all calculations related to the average salary. Sick leave, travel allowance, layoffs - all this is calculated for the year. Previously, for the calculation of vacation pay, data was taken for the year. Three months appeared in the 1990s, when high level inflation and accountants had to recalculate salaries almost every month. In order to reduce the work of accountants, it was decided to take only the last three months for vacation pay calculations, including the quarterly bonus there so that it would not disappear with inflation. And now the inflation rate has changed, and they just decided to return to the old order.
Because of the holidays, it was proposed to introduce a new coefficient so that vacation pay does not decrease - now it is 29.4 instead of 29.6. That is, the average wage is divided by a lower coefficient used to calculate the average daily earnings (average monthly number of calendar days), so the employee will be able to receive a large amount holiday pay (Article 139).
The amendments proposed to clarify the concept of a calendar month. Until now, there is no such concept in any law, although accountants conduct all calculations in calendar months. Now the calendar month will be considered the period from the 1st to the 30th (31st) day of the month inclusive. And in February, it is proposed to consider the period from the 1st to the 28th (29th) day of the month inclusive as a calendar month.
When calculating average earnings, consider:
1) wages accrued to employees at tariff rates, official salaries, at piece rates, as a percentage of proceeds from the sale of products (performance of work, provision of services);
2) wages paid in non-monetary form;
3) commission fee;
4) the fee of employees of editorial offices of newspapers, magazines, other mass media, art, who are on the payroll of the organization;
5) the difference in official salaries of employees who have switched to a lower-paid job (position);
6) allowances and additional payments (for class, qualification category, length of service, combination of professions, etc.);
7) compensation payments related to the mode of work and working conditions (due to regional regulation, additional payments for work in harmful and difficult working conditions, at night, in multi-shift mode, on weekends and holidays and overtime)
8) bonuses and rewards (including annual and long service);
9) other payments provided for by the wage system. It should be noted in particular that any cash issued to employees not as remuneration for work (dividends on shares, interest on deposits, insurance payments, material help, loans, etc.), are not taken into account when calculating average earnings.
Financial assistance is not taken into account when calculating average earnings.
If in the billing period the employee was accrued additional payments for work on holidays or weekends, for overtime work, for work at night, then they are added to the amount of payments taken into account when paying for vacation.
If in the billing period the employee was charged additional payments for the performance of work in another position or the work of a temporarily absent employee, then they are also added to the amount of payments taken into account when paying for vacation.
Calculation of the average salary
The Labor Code of the Russian Federation in a number of its articles indicates the obligation of the employer to pay the employee in some period not the usual wage, but the so-called "average wage". In particular, you can specify such cases as:
When granting paid leave, including educational leave (Articles 114, 116, 173 - 175 of the Labor Code of the Russian Federation);
When paying severance pay (Articles 84, 178, 296 of the Labor Code of the Russian Federation) and compensation to executive employees upon dismissal (Article 181 of the Labor Code of the Russian Federation);
While maintaining wages for the period of employment (Articles 178, 318, 375 of the Labor Code of the Russian Federation);
When sending an employee to business trip(Article 167 of the Labor Code of the Russian Federation);
When sending an employee for advanced training with a break from work (Article 187 of the Labor Code of the Russian Federation);
When sending an employee for a mandatory medical examination (Article 185 of the Labor Code of the Russian Federation);
With gratuitous donation of blood and its components (Article 186 of the Labor Code of the Russian Federation);
When work is suspended by the authorities state supervision and control over compliance with labor legislation due to violation of labor protection requirements through no fault of the employee (Article 220 of the Labor Code of the Russian Federation);
When transferring an employee to another permanent lower-paid job (Article 182 of the Labor Code of the Russian Federation);
When transferring pregnant women and women with children under the age of one and a half years to another job; when pregnant women undergo mandatory dispensary examinations in medical institutions (Article 254 of the Labor Code of the Russian Federation);
When paying for breaks for feeding a child (children) (Article 258 of the Labor Code of the Russian Federation);
When paying for forced absenteeism (Article 394 of the Labor Code of the Russian Federation) and if the employer delays the execution of the decision to reinstate the employee at work (Article 396 of the Labor Code of the Russian Federation);
When released from the main job to participate in collective bargaining (Article 39 of the Labor Code of the Russian Federation);
With the participation of an employee elected as a member of the commission on labor disputes, in the work of the commission (Article 171 of the Labor Code of the Russian Federation);
When members of the conciliation commission and labor arbitrators are released from their main work (Article 405 of the Labor Code of the Russian Federation).
It should be noted that there are other situations (not mentioned in the Labor Code of the Russian Federation) when the legislation obliges the employer to keep the employee's average earnings, for example, for the period of a medical examination, medical examination or treatment, as well as for the period the employee performs other military duties. into account, mandatory preparation for military service, conscription or voluntary entry into military service and conscription for military training (clause 1, article 6 federal law dated March 28, 1998 N 53-FZ "On military duty and military service"); for the period of execution by the people's assessor of his duties in the administration of justice (clause 2, article 11 of the Federal Law of January 2, 2000 N 37-FZ "On people's assessors federal courts general jurisdiction in the Russian Federation"); in other cases.
The procedure for calculating average earnings in all the above cases is determined by Art. 139 of the Labor Code of the Russian Federation and the Regulations on the peculiarities of the procedure for calculating the average wage (approved by Decree of the Government of the Russian Federation of April 11, 2003 N 213).
Article 139 of the Labor Code of the Russian Federation provides for a unified procedure for calculating the average wage for all the above cases.
To calculate the average wage, all types of payments provided for by the remuneration system applied by the relevant employer, regardless of the sources of these payments, are taken into account, which include:
In any mode of work, the calculation of the average salary of an employee is made on the basis of the salary actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains the average salary. In this case, the 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).
The average daily earnings for vacation pay and compensation for unused vacation are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.4 (average monthly number of calendar days).
You can pay attention to the fact that the above Regulation on the peculiarities of the procedure for calculating the average wage provides for the calculation of average earnings for paying holidays and paying compensation for unused holidays for the last 3 (and not 12) calendar months (from the 1st to the 1st day of ). This is explained by the fact that earlier a similar procedure for calculating vacation pay was provided for by the Labor Code of the Russian Federation. At present, until changes are made to this Regulation, when calculating the average earnings for paying holidays and paying compensation for unused holidays, one should be guided by the norms of Article 139 of the Labor Code of the Russian Federation.
AT collective agreement, local normative act other periods may be envisaged for calculating the average wage, if this does not worsen the position of the employees.
When calculating average earnings, time is excluded from the billing period, as well as amounts accrued during this time, if:
b) the employee received temporary disability benefits or maternity benefits;
If the employee for the billing period did not have actually accrued wages or actually worked days, or if this period consisted of time excluded from the billing period, the average earnings are determined based on the amount of wages actually accrued for the previous period of time, equal to the calculated one. If the employee for the billing period and before the billing period did not have actually accrued wages or actually worked days, the average earnings are determined 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. If the employee for the billing period, before the billing period and before the occurrence of the event with which the preservation of average earnings is associated, did not have actually accrued wages or actually worked days in the organization, the average earnings are determined based on the tariff rate of the category established for him, official salary, monetary reward.
When determining the average earnings, bonuses and remuneration actually accrued for the billing period are taken into account in the following order:
Monthly bonuses and rewards - no more than one payment for the same indicators for each month of the billing period;
Bonuses and remuneration for a period of work exceeding one month - no more than one payment for the same indicators in the amount of the monthly part for each month of the billing period;
Remuneration based on the results of work for the year, a one-time remuneration for the length of service (length of service), other remuneration based on the results of work for the year accrued for the previous calendar year - in the amount of one twelfth for each month of the billing period, regardless of the time of accrual of remuneration.
With an increase in the organization (branch, structural subdivision) of tariff rates (official salaries, monetary remuneration), the average earnings of employees increase in the following order:
With an increase in the size of allowances for a qualification rank (class rank, diplomatic rank) and for special conditions public service The average wage of workers increases in the following order:
if the increase occurred during the billing period, allowances for the qualification rank (class rank, diplomatic rank), for special conditions of public service accrued for the period preceding the increase, are increased by coefficients that are calculated by dividing the indicated allowances established in the month of the occurrence of the case, with which is associated with the preservation of average earnings, for allowances for each of the months of the billing period;
if the increase occurred after the billing period before the occurrence of the event, which is associated with the preservation of average earnings, the indicated allowances included in the average earnings calculated for the billing period are increased;
if the increase occurred during the period of maintaining the average earnings, the specified allowances included in the average earnings are increased from the date of the increase in the allowances until the end of the specified period.
The average earnings determined to pay for the time of forced absenteeism are subject to an increase by a coefficient calculated by dividing the tariff rate (official salary, monetary remuneration) established for the employee from the date of restoration by previous work, at the tariff rate (official salary, monetary remuneration) established in the billing period, if tariff rates (official salaries, monetary remuneration) increased during forced absenteeism.
In all cases, the average monthly salary of an employee who has fully worked out the norm of working hours in the billing period and fulfilled labor standards (labor duties) cannot be less than that established by federal law minimum size wages.
Another commentary on Art. 139 of the Labor Code of the Russian Federation
1. The average wage (or the amount calculated on the basis of the average wage) is retained by the employee (or paid to him) in the cases specified in Art. Art. 39, 74, 114, 155, 157, 167, 171, 178, 181, 182, 185 - 187, 220, 234, 254, 258, 262, 318, 375, 394, 396, 405 of the Labor Code of the Russian Federation. Article 139 of the Labor Code of the Russian Federation establishes a procedure that is uniform for all cases of calculating the average wage. This is a significant difference between the current legislation and the previous one, which established different rules for different situations.
2. In accordance with Part 7 of Art. 139 of the Labor Code of the Russian Federation, the specifics of the procedure for calculating the average wage are determined by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations. It is established by the Regulation on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of April 11, 2003 N 213 (as amended on July 13, 2006).
3. The procedure for calculating average earnings involves the establishment of two conditions: the type of payments taken into account in the calculation, and the period for which the calculation is made.
4. The composition of the average earnings includes all payments provided for by the remuneration system in the organization, regardless of the source of these payments: official salary and tariff rate, additional payments and allowances, incentive payments, bonuses, regional coefficients and percentage allowances.
An approximate list of payments taken into account when calculating the average wage is defined in clause 2 of the said Regulation. It includes:
a) wages accrued to employees at tariff rates (official salaries) for hours worked;
b) wages accrued to employees for work performed at piece rates;
c) wages accrued to employees for the work performed as a percentage of the proceeds from the sale of products (performance of work, provision of services), or commission;
d) wages paid in non-monetary form;
e) monetary remuneration accrued for hours worked to persons holding public office;
f) accrued in the editorial offices of the media and art organizations, the fees of employees who are on the payroll of these editorial offices and organizations, and (or) payment for their work, carried out at the rates (prices) of the author's (staged) remuneration;
g) wages accrued to teachers of primary and secondary institutions vocational education for teaching hours in excess of the reduced annual teaching load (accounted for in the amount of one tenth for each month of the billing period, regardless of the time of accrual);
h) the difference in official salaries of employees who transferred to a lower-paid job (position) while maintaining the amount of the official salary at the previous place of work (position);
i) wages finally calculated upon completion calendar year, due to the wage system (it is taken into account in the amount of one twelfth for each month of the billing period, regardless of the time of accrual);
j) allowances and additional payments to tariff rates (official salaries) for professional skills, class, qualification category (class rank, diplomatic rank), length of service (work experience), special conditions for public service, academic degree, academic title, knowledge of a foreign language, work with information constituting a state secret, combining professions (positions), expanding service areas, increasing the volume of work performed, performing the duties of a temporarily absent employee without releasing from his main job, leading a team;
k) payments related to working conditions, including payments due to regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for hard work, work with harmful and (or) dangerous and other special conditions labor, for work at night, payment for work on weekends and non-working holidays, payment for overtime work;
l) bonuses and remuneration, including remuneration based on the results of work for the year and a one-time remuneration for the length of service;
m) other types of payments provided for by the remuneration system.
5. The period of 12 months preceding the moment of payment is set as the settlement period for calculating the average wage. When calculating average earnings, time is excluded from the billing period, as well as amounts accrued during this time, if:
a) the employee retained average earnings in accordance with the legislation of the Russian Federation;
b) the employee received benefits for temporary disability or for pregnancy and childbirth;
c) 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;
d) the employee did not participate in the strike, but due to this strike he was unable to perform his work;
e) the employee was provided with additional paid days off to care for disabled children and those disabled since childhood;
f) 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;
g) the employee was provided with days of rest (time off) in connection with work in excess of the normal working hours with a rotational organization of work and in other cases in accordance with the legislation of the Russian Federation.
6. If the employee for the billing period did not have actually accrued wages or actually worked days, or this period consisted entirely of time excluded from the billing period, the average earnings are determined based on the amount of wages actually accrued for the previous period of time, equal to the calculated , i.e. for the previous 12 months.
If there was no actually accrued wages in these previous 12 months, the average earnings are determined 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.
If the employee did not actually have accrued wages at all (for example, if the circumstances that required the preservation of average earnings occurred immediately after the employee was hired), the average earnings are determined based on the tariff rate of the category established for him, official salary, monetary remuneration.
7. To calculate the average earnings, two values are used: the average daily earnings and the average hourly earnings.
8. The average daily wage is used in all cases not related to the application of the summarized accounting of working hours. To calculate the average earnings in these cases, the accrued wages for the billing period are divided by the number of working days in it according to the five-day working week calendar, and then the resulting amount is multiplied by the number of working days payable.
When an employee is assigned part-time work (part-time work week, part-time work day), the average daily earnings are calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a five-day (six-day) working week falling on the time worked during the billing period.
When determining the average daily earnings, public holidays established by federal law are excluded from the billing period.
9. The average hourly earnings are used in the summary accounting of working hours. To calculate the average earnings in this case, the amount of earnings accrued for the billing period is divided by the number of hours according to the employee's schedule falling on the hours worked, and then this amount is multiplied by the number of working hours in the period payable.
10. Special rules have been established for the calculation of average earnings for vacation pay and compensation for unused vacation. For these cases, a special settlement period was established: the last three calendar months before the vacation or before the dismissal, if compensation is paid in connection with the dismissal. AT new edition Part 4 Art. 139 of the Labor Code of the Russian Federation provides for a general procedure for calculating average earnings also for paying holidays.
When calculating the average earnings to pay for vacations calculated in calendar days, the amount of earnings for the last 12 months is divided by 12 and 29.4 (the average number of days in a calendar month during the year), and then the resulting amount is multiplied by the number of calendar days subject to payment.
In the event that one or several months of the billing period were not fully worked out or the time not taken into account in the billing period was excluded from it (see paragraph 4 of the commentary to this article), the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by an amount consisting of the average monthly number of calendar days (29.4) multiplied by the number of months fully worked, and the number of calendar days in months not fully worked.
The number of calendar days in months not fully worked is calculated by multiplying the working days according to the five-day working week calendar falling on hours worked by a factor of 1.4.
When calculating the average earnings for vacation pay calculated in working days, the amount of earnings for the last 12 months is divided by the number of working days during these 12 months according to the six-day working week calendar, and then the resulting amount is multiplied by the number of working days payable.
The number of working days in not fully worked months when granting vacations in working days is calculated by multiplying the working days according to the calendar of the five-day working week falling on the time worked by a factor of 1.2.
The same procedure applies to calculating average earnings for compensation for unused vacation in the event of dismissal (Article 127 of the Labor Code of the Russian Federation) and when replacing annual paid leave with monetary compensation (Article 126 of the Labor Code of the Russian Federation).
11. With an increase in the organization (branch, structural subdivision) of tariff rates (official salaries, monetary remuneration), the average earnings of employees increase in the following order:
If the increase occurred during the billing period, the payments taken into account when determining the average earnings and accrued for the period preceding the increase are increased by coefficients that are calculated by dividing the tariff rate (official salary, monetary remuneration) established in the month of the occurrence of the event with which the saving is associated average earnings, on tariff rates (official salaries, monetary remuneration) of each of the months of the billing period;
If the increase occurred after the billing period before the occurrence of the event, which is associated with the preservation of average earnings, the average earnings calculated for the billing period are increased;
If the increase occurred during the period of maintaining the average earnings, a part of the average earnings is increased from the date of the increase in tariff rates (official salaries, monetary remuneration) until the end of the specified period.
With an increase in the size of allowances for a qualification rank (class rank, diplomatic rank) and for special conditions of public service, the average earnings of employees increase in the following order:
If the increase occurred during the billing period, the allowances for the qualification rank (class rank, diplomatic rank), for the special conditions of public service accrued for the period preceding the increase, are increased by coefficients that are calculated by dividing the indicated allowances established in the month of the occurrence of the case, with which is associated with the preservation of average earnings, for allowances for each of the months of the billing period;
If the increase occurred after the billing period before the occurrence of the event, which is associated with the preservation of average earnings, the indicated allowances included in the average earnings calculated for the billing period are increased;
E.A. answered the questions. Shapoval, lawyer, Ph.D. n.
Filling out a certificate to the employment service for a former employee
We have already told you in what terms and what kind of salary certificate for registration at the employment center to issue to a resigning employee.
And now we will answer questions about filling in information about earnings and the period of work in such a certificate.
Earnings for the labor exchange are calculated according to special rules
S.A. Gordeeva, Smolensk
You can indicate in the certificate for the employment center the average earnings of the employee, based on which we calculated him severance pay upon dismissal?
: No, because the average salary for filling out a certificate for the employment center is calculated according to special rules m Order, approved. Decree of the Ministry of Labor of August 12, 2003 No. 62 (hereinafter - Procedure No. 62). Therefore, for the employment service, the average earnings will have to be calculated separately.
What earnings to indicate in the certificate if the salary was not accrued
ON. Orlova, Kaluga
The employee asks for a salary certificate for the employment agency. Due to financial difficulties, his salary has not been accrued for the last 4 months. What kind of income should be indicated?
: If an employee works, you are obliged to accrue and pay him salaries from articles 22, , 129 of the Labor Code of the Russian Federation. Moreover, the salary cannot be lower than the minimum wage (now - 5965 rubles), provided that the norm of working hours is worked out per month Art. 133 of the Labor Code of the Russian Federation. In addition, the salary that you were obliged to accrue to the employee must be indicated in the employment contract with him. Therefore, if the employee worked, then in the certificate you must indicate the average earnings calculated on the basis of the salary that you were obliged to accrue and pay to him.
FROM AUTHENTIC SOURCES
Deputy Head of Department financial planning and social payments of the Department of Labor and Employment of the Population of Moscow
“ The salary for the time actually worked must be accrued to the employee in any case (even if it is not paid in violation of the law) Art. 129 of the Labor Code of the Russian Federation. Therefore, in the certificate, the employer must indicate the average earnings calculated on the basis of the salary accrued to the employee for the hours worked.
We determine the billing period if the woman was on maternity leave
HELL. Sidorova, Kazan
The employee is on leave to care for a child up to 3 years and does not work. She went on maternity leave from 03/26/2012. In June 2015, she resigns of her own accord. What billing period should be taken to calculate the average earnings for the labor exchange?
: Since your employee, both in the billing period (March - May 2015) and in the previous period equal to the billing period (December 2014 - February 2015), had no days worked and earnings, then for the calculation you need to take 3 months preceding the period when earnings were lost, that is, 3 months before the month of the start of maternity leave Clause 5 of Order No. 62. In your case it is December 2011, January and February 2012.
We calculate earnings for six days
L.I. Volkov, Novosibirsk
Our organization works on a six-day basis. How to calculate the average earnings of an employee with a salary of 20,000 rubles, if he did not have exclusion periods within 3 months before his dismissal (he quit on June 22, 2015)?
: Earnings are calculated like this Clause 7 of Order No. 62.
For the period March - May 2015, the average earnings of your employee will be 20,000 rubles. (20,000 rubles x 3 months / 74 days x 74 days / 3 months).
We calculate earnings when working according to the schedule "day after three"
A.I. Vasilyeva, Kolomna
The employee works according to the schedule "day after three". His salary for 3 months before his dismissal (April - June 2015) amounted to 83,000 rubles, and the hours worked - 432 hours. The standard working time for an employee is 40 hours a week. What is the average salary to indicate in the certificate for the labor exchange?
: The average earnings with summarized accounting is calculated as follows Clause 8 of Order No. 62.
The average earnings of your employee amounted to 31,060.96 rubles. (83,000 rubles / 432 h x 485 h / 3).
We indicate in the certificate the vacation at our own expense
O.I. Proskurin, Moscow
The employee has worked in the organization for 6 months. Of these, he worked for 2 months, and 4 - was on vacation at his own expense. Now he quits and asks for a certificate for the labor exchange. Is it necessary to indicate in the certificate the period of vacation without pay?
: Those who had a paid job before the onset of unemployment are entitled to unemployment benefits. paragraph 1 of Art. 33 of the Law of 19.04.91 No. 1032-1 (hereinafter - Law No. 1032-1):
- <или>at least 26 weeks on a full-time basis (full working week);
- <или>on a part-time basis (part-time work week) converted to 26 weeks with full-time work (full work week).
Therefore, employment centers in some regions require that the number of paid weeks of work, as well as unpaid periods, be indicated in the certificates, and in some - also the number of working days per week and the number of working hours per day on a full and part-time basis. In Moscow, you need to indicate in the certificate Appendix No. 1 to the Order of the Department of Labor and Employment of Moscow No. 638 dated November 6, 2014 (Attention! PDF-format):
- the period of work in your organization from the day of employment to the day of dismissal. These dates must match on the certificate and in work book;
- the number of working days and hours per week;
- vacation period without pay.
We determine the period of work if the woman was on maternity leave
I.I. Pivneva, Moscow
Our employee leaves at the end of parental leave up to 3 years. Should I include maternity leave and parental leave during paid employment?
: Maternity leave is included in paid employment. After all, a woman does not work for a good reason and receives benefits during this time at the expense of the FSS articles 255, 256 of the Labor Code of the Russian Federation. But leave to care for a child up to one and a half and up to 3 years does not need to be indicated articles 255, 256 of the Labor Code of the Russian Federation; Articles 11, 11.1 of the Law of December 29, 2006 No. 255-FZ.
FROM AUTHENTIC SOURCES
“The period of paid work excludes leave at one's own expense, leave to care for a child up to one and a half and up to 3 years, downtime due to the fault of the employee, absenteeism, including weekends and non-working holidays falling on these periods. These periods must be reflected in the certificate.
However, if a woman worked part-time during such leave, then it is counted in the period of paid work.
How to determine the period of paid work
M.A. Yudin, Krasnodar
An employee who worked 40 hours a week asks for a certificate for the employment center according to the submitted sample. In it, in addition to earnings, it is required to indicate the number of calendar weeks of paid work before dismissal for the last 12 months of work. How to determine their number if the employee was fired on 06/01/2015? Can we not include this information in the certificate?
: To get an answer to the second question, we turned to the Department of Labor and Employment of Moscow.
FROM AUTHENTIC SOURCES
“ The number of paid weeks during the 12 months prior to termination is counted back in calendar weeks from the date of termination. In this case, non-working holidays and weekends are taken into account in the calculation.
If the information on the period of work and periods that are not taken into account when calculating the weeks of paid work is correctly indicated in the certificate, but the number of weeks during this time is not indicated, then such a certificate can be accepted.
Department of Labor and Employment of the Population of Moscow
Therefore, to determine the period of paid work, you need to count 12 months from the date of dismissal, including this date. In your case, this is the period from 06/02/2014 to 06/01/2015. During this period, you need to indicate the periods in which the employee did not receive anything for his work, if any. paragraph 1 of Art. 30 of Law No. 1032-1. If there were no such periods, then indicate 52 calendar weeks.
How to reflect part-time work in the certificate
ON. Konovalova, Barnaul
The employee left on 06/29/2015. We give her a certificate for the labor exchange. She is within last year worked for us on a part-time basis 4 days a week for 4 hours at a rate of 40 hours a week. How to indicate this in the help?
: If you fill out a certificate in any form, then indicate this: in the period from 06/28/2014 to 06/29/2015, the woman worked 4 days a week for 4 hours a day.
If you fill out a certificate according to the model approved in the region, in which you also need to indicate the period of work on a part-time basis, converted to a full day (week), then recalculate how many full weeks it will be.
FROM AUTHENTIC SOURCES
“ If the employee worked part-time, then the number of paid weeks during the 12 months before the dismissal is calculated pro rata. For example, an employee worked part-time for 4 hours a day (20 hours a week), then this would be 1/2 week (if the normal working week is 40 hours)” .
Department of Labor and Employment of the Population of Moscow
You can also use the following formulas.
STEP 1. We determine the coefficient of part-time work.
STEP 2. Determine the number of complete weeks.
Your employee has a working time ratio of 0.4 (16 hours / 40 hours) and a total of 20 weeks (20.8 weeks = 52 weeks x 0.4).
How to count weekends, holidays and annual leave in hours worked
L.A. Svitova, Tyumen
Is it necessary to exclude weekends, non-working holidays, as well as the period of basic and additional annual leave from the weeks of paid work in the certificate for the exchange?
: Weekends and non-working holidays falling on hours worked (the period of work, as well as periods when the employee did not work through no fault of his own and the place of work and average earnings were retained or social insurance benefits were paid) should not be excluded from the number of days worked. After all, the period of paid work is calculated in calendar weeks x paragraph 1 of Art. 30 of Law No. 1032-1.
Also, the period of annual leave (basic and additional) should not be excluded. After all, on vacation, the employee retains the place of work (position) and is paid the average salary to Art. 114 Labor Code of the Russian Federation.
We reflect in the certificate idle time due to the fault of the employer
V.A. Zvereva, Krasnodar
The employee did not work from December to August due to downtime due to the fault of the employer. Simple paid. Do I need to include downtime in calendar weeks of paid work?
: Yes need. This period includes the time during which the employee had a paid job. During downtime employment contract with the employee does not stop, downtime due to the fault of the employer is paid articles 72.2, 157 of the Labor Code of the Russian Federation. Therefore, the period of downtime due to the fault of the employer is taken into account when determining the number of calendar weeks of paid work for issuing certificates and paragraph 1 of Art. 30 of Law No. 1032-1.
Average earnings and period of paid work in case of reinstatement of a dismissed employee
A.P. Zhuravleva, Chita
Our company laid off an employee on April 27, and on June 22 he was reinstated by a court decision and the average monthly salary was calculated for the period of forced absenteeism. On June 30, he himself resigned. What months should be taken to calculate earnings for the labor exchange? Is the period of forced absenteeism included in the period of paid work?
: The calculation period for calculating the average earnings for the labor exchange is 3 calendar months and Clause 3 of Order No. 62:
- <или>preceding the month of dismissal;
- <или>including the month of dismissal, if the dismissal was on the last day of the month and when calculating the average salary is higher than when calculating for 3 previous month a Decision of the Supreme Court of January 24, 2006 No. GKPI05-1523.
Since in this situation the day of dismissal falls on the last day of the month, you need to calculate the average earnings twice:
- for the period from March to May 2015;
- for the period from April to June 2015.
And then choose the average earnings, which will be more. At the same time, keep in mind that the average earnings for the time of forced absenteeism and the period for which it is accrued (in your case, this is the period from April 27 to June 21) are excluded from the calculation sub. "a" p. 4 of Order No. 62.
If in similar situation it turns out that the entire billing period coincides with the time of forced absenteeism, paid according to the average earnings, then to fill out a certificate for the employment center, the average earnings are calculated based on the salary accrued for the previous period of time equal to the calculated one Clause 5 of Order No. 62.
However, this period must be taken into account when determining the number of weeks of paid work. After all, forced absenteeism arose from an employee through your fault due to illegal dismissal, which is confirmed by a court decision. Since, on the basis of a court decision, the employee was reinstated at work and during this time he was paid the average salary, this time must be included in the period of paid work.
The period of illness is included in the hours worked.
S.A. Chekalova, Moscow
The employee was on sick leave for six months, and then quit. Is it necessary to include the period of sick leave in the number of weeks of paid work in the certificate for the employment center?
: Yes, it is necessary. An employee during a period of temporary disability cannot perform work for a good reason. Therefore, during the period of illness, he retains his place of work and he is paid temporary disability benefits, which compensates the employee for temporarily lost earnings, that is, in fact, this is a period of paid work.
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 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 pay, maternity and hospital benefits, payment for the trip.
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 the Russian Federation on administrative offenses. 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 rest falls on next month.
Important detail
It is safer to divide vacation pay in tax accounting in proportion to the vacation days that fall 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, general principle: it is necessary to take into account expenses 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 purposes personal income tax holiday pay are 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 RF 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 have a small business and do not place publicly securities, you have the right to 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
Keywords:
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