Financial assistance includes the calculation of average earnings. Is vacation pay included in vacation pay? General formula for calculating holiday pay

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Here is the answer to this query:

Does it turn on material help over 4000 rubles per average earnings for calculating sick leave and vacations? Is material assistance in excess of 4,000 rubles included in average earnings in 2010 for calculating sick leaves and vacations?
04.05.2010 06:42:12

Expert
For all cases of determining average earnings provided for by the Labor Code of the Russian Federation, in particular for calculating vacation pay, a single procedure for calculating it is established. It is defined in Art. 139 of the Labor Code of the Russian Federation, as well as in the Regulation on the features of the procedure for calculating the average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter - Regulation 922).
In accordance with clause 3 of Regulation 922, when calculating average earnings, social payments and other payments not related to wages (including material assistance) are not taken into account. In this case, the amount of financial assistance provided does not matter.
Average earnings, on the basis of which temporary disability benefits, pregnancy and childbirth benefits are calculated, monthly allowance child care, determined in accordance with Art.
federal law dated December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood" (hereinafter - Law N 255-FZ).
According to part 2 of Art. 14 of Law N 255-FZ, the average earnings, on the basis of which benefits are calculated, include all types of payments and other remuneration in favor of the employee, which are included in the base for calculating insurance premiums to the FSS of Russia in accordance with the Federal Law of July 24, 2009 N 212- Federal Law "On insurance premiums in Pension Fund Russian Federation, Foundation social insurance Russian Federation, federal fund mandatory health insurance and territorial funds of compulsory medical insurance" (hereinafter - Law N 212-FZ).
In accordance with Part 1 of Art. 8, part 1, art. 10 of Law N 212-FZ, the basis for calculating insurance premiums for organizations and individual entrepreneurs making payments and other rewards individuals, is defined as the amount of payments and other remunerations provided for in Part 1 of Art. 7 of this Law, accrued by payers of insurance premiums for billing period(calendar year) in favor of individuals, with the exception of the amounts specified in Art. 9 of the same law.
Part 1 of Art. 7 of Law N 212-FZ, the objects of taxation of insurance premiums include, in particular, payments and other remuneration accrued by payers of insurance premiums in favor of individuals under employment contracts.
In our opinion, material assistance can be considered a payment under an employment contract and, accordingly, be subject to insurance premiums, if it is provided for in the text employment contract or in such a document, to which there is a link in the employment contract.
If the payment of material assistance is provided for in any act of the employer, but the employment contract does not refer to this act and does not itself contain the relevant condition, then in such a situation, material assistance is not subject to insurance premiums, in our opinion. Therefore, in this case, financial assistance is not subject to inclusion in the calculation of average earnings for calculating benefits.
Clause 3, part 1, art. 9 of Law N 212-FZ provides that the amount of one-time material assistance provided by payers of insurance premiums is not subject to insurance premiums:
- to individuals in connection with a natural disaster or other emergency in order to compensate for the material damage caused to them or harm to their health, as well as to individuals who suffered from terrorist acts on the territory of the Russian Federation;
- an employee in connection with the death of a member (members) of his family;
- to employees (parents, adoptive parents, guardians) at birth (adoption (adoption) of a child, paid within the first year after birth (adoption), but not more than 50,000 rubles for each child.
Also, the list of amounts not subject to insurance premiums includes material assistance provided by employers to their employees, not exceeding 4,000 rubles per employee for the billing period (para.
Part 1 Art. 9 of Law N 212-FZ).
Thus, not all material assistance is subject to insurance premiums. In calculating the average earnings for calculating benefits, you need to take only the amount of material assistance that is included in the base for calculating insurance premiums in the FSS of Russia.

Prepared answer:
Legal Consulting Service Expert GARANT
Mazukhina Anna

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Kikinskaya Anna

The material was prepared on the basis of an individual written consultation provided as part of the GARANT legal consulting service.

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How are financial assistance and a one-time bonus taken into account in calculating vacation pay in an organization?

First of all, it is necessary to understand what the payments due to the employee before going on vacation should be made up of. According to Art. 115 of the Labor Code of the Russian Federation, each employee, regardless of length of service and other circumstances, is granted leave for a period of at least 28 calendar days for the year worked, and in cases established by law, leave may be longer. According to Art. 136 of the Labor Code of the Russian Federation, vacation is paid at least 3 days before its actual start.

At the same time, according to Art. 114 of the Labor Code of the Russian Federation, for the duration of the vacation, the employee must keep the average earnings. Accordingly, when paying vacation pay, it is necessary to determine what exactly is included in the concept of “average” and what is not. And all the questions are just related to the fact financial assistance is included in the calculation of vacation pay or not?

In doing so, you need to proceed from the following:

Thus, the preliminary conclusion will be as follows: the material assistance provided to the employee from the enterprise cannot be taken into account when calculating average salary, which means that the amount of vacation pay should not increase proportionally. The same applies to any other payments, not provided by law or local regulations that are in force at the enterprise.

Accounting for financial assistance when calculating vacation pay at the enterprise

However, the above provisions cannot be unequivocally taken as a basis, since in practice the expression "material assistance" can mean anything. The situation is complicated by the fact that the Labor Code of the Russian Federation does not contain this concept at all, and, accordingly, one has to be guided by other regulations.

In particular, paragraph 6, part 5, Art. 50 of the Law "On the State Civil Service of the Russian Federation" dated July 27, 2004 No. 79-FZ directly mentions such payments for government officials, timing them to the next vacation.

Thus, in order to unequivocally answer the question of whether material assistance received during the year should be taken into account when calculating vacation and other payments that require the calculation of the average monthly salary, you first need to figure out what actually takes place at the enterprise:

real financial assistance, that is, payments from the profits of the organization, aimed at financial support of current and former employees who find themselves in a difficult financial situation, paid irregularly, namely on the basis of need;
regular payments that actually stimulate employees for their successful work during the year, and timed to coincide with certain events (the end of a quarter, half a year, a year, etc.).

In the latter case, such payments are provided for by local acts (Articles 41, 57 of the Labor Code of the Russian Federation). In practice, they can be called "material assistance", since the law does not prohibit this - and in some cases it does. Such payments should be taken into account when calculating vacation pay. However, for the sake of uniform application of the law, as well as to avoid confusion and possible claims from tax authorities it is better to abandon the name “material assistance”, replacing it with the terms “premium”, “incentive payment”, etc.

nsovetnik.ru

Terms of Service

Leave is granted to all employees who have worked in the company for a year (Article 114 of the Labor Code of the Russian Federation). In such a situation, an employee can claim paid days off for 28 days (Article 115 of the Labor Code of the Russian Federation).

In some cases, this period is extended. For example, when an employee works on irregular working hours, he receives an additional 3 days.

Leave can also be obtained by employees who perform a part-time job function. Companions receive it.
Vacation is provided according to the vacation schedule.

If the employee has just found a job, then he can rest after 6 months of work. For some categories of employees, this period is not taken into account, including for minors.

Features of accrual

Vacation pay is payment made while an employee is on vacation. During this time, the employee does not receive wages.

Funds are provided to him at a time - 3 days before the vacation.

Vacation pay is calculated on the basis of average earnings. To obtain this indicator it is necessary to identify the billing period and summarize the income received during this period.

The legislator defines the concept of average earnings in the Labor Code of the Russian Federation. It is necessary to adhere to the rules established by law for its calculation.

What payments are taken into account?

When calculating the average earnings, the employee's payments for the billing period are taken into account. You need to know that not all profits will be considered when making calculations.

So, the following incomes are not taken into account when calculating the average earnings in 2018:

temporary disability benefits;
benefits that are not subject to personal income tax;
travel allowances;
payments that are compensatory in nature (for food, travel, etc.).

Not included in calculations certain types premiums. Namely, those that are not provided accepted system employee wages.

Average earnings

Average earnings are calculated according to the formula: income received in the billing period / 12 / 29.3, where:

12 - the number of months of the billing period (may be less than 12);
29.3 is the average number of days in a month.

When calculating the average earnings, it is necessary to obtain data on the employee's income for the billing period.

These payments include the following:

salary amount;
profit from piece work;
remuneration in a non-monetary form;
author's fee;
additional payment for the performance of a labor function in overtime;
bonuses and additional payments that are established by the wage system.

The billing period is determined in months that are fully worked out.

Days are excluded from this period if the employee did not work for the following reasons:

absence from work due to illness, injury, which is confirmed by a certificate of temporary disability;
maternity leave;
idle periods;
leave without pay.

Financial assistance in calculating vacation pay

The enterprise may have a system of remuneration for employees who have worked best for a certain period, or for some time carried out work without comment. Typically, this payment is referred to as financial assistance.

Its main meaning is a stimulating effect. It is designed to improve the quality of work performed.

Is financial assistance taken into account when calculating vacation pay? Will it be included in "revenues" when calculating average earnings? These questions are very important, because the higher the income base, the larger size holiday pay to get an employee.

Does it turn on?

Financial assistance, as well as one-time remuneration, is not included in the income base when calculating average earnings. It is excluded due to its absence in the system of remuneration provided for the employee.

Above, we determined which payments will be summed up to calculate the amount of average earnings. The resulting number must be divided first by the number of months that make up the billing period, and then by the average number of days in a month (29.3).

Thus, you can calculate the size of the average daily income. By multiplying this number by the number of vacation days, you can get the amount of vacation pay that will be accrued to the employee.

Frequently asked Questions

The process of calculating vacation pay quite often raises questions among employees. Indeed, the law says little about the conduct of calculations.

In fact, all actions are carried out by the accounting department and it can be very difficult to determine the correctness of the calculations.

Moreover, in practice there are different situations, which should also be taken into account in the calculations. For example, how is the average earnings for a part-time worker calculated, whether income for a month not fully worked will be taken into account, whether all bonuses are excluded from the income base.

Incomplete month worked

We have already mentioned that when calculating average earnings, only fully worked months are taken into account. What if the employee was sick or on maternity leave during the billing period? Or, in his case, there were other periods that are subject to exclusion.

If such a situation has arisen, then it is necessary to take into account not the entire month, but only those days that the employee performed his labor function, then in order to calculate the day included in the total period, the following calculations must be performed:

29.3 / number of days in a month * days that the employee performed his labor function.

Let's demonstrate with an example. Ivanov A.P. goes on vacation. In September, he took sick leave for 14 days. Accordingly, in fact, he worked 16 days. And now let's calculate the number of days that will be included in the billing period: 29.3 / 30 * 16 = 15.63

Do awards count?

Cash rewards are part of the remuneration system, so they are included in the income part. The duration of the promotion does not matter.

Payments that are made per day, month or year are taken into account equally if they were issued in the billing period.

But these rules apply only to bonuses that are determined by internal documents and are not one-time.

part-time

The partner is entitled to leave. Days off at additional work are provided in parallel with the rest period at the main place.

Vacation pay is calculated according to the same rules.

nam-pokursu.ru

Does it enter?

Article 139 of the Labor Code of the Russian Federation states that the average salary should include only those payments that are provided for by the wage system. Financial assistance is a one-time payment paid as financial support to an employee. By general rule, these funds cannot be provided for by wages, and therefore should not be included in vacation pay.

This is also confirmed by clause 2 of the Regulations approved by Decree No. 922, which explains which income should be taken into account in the calculation, and which should not be included. There is no material assistance in the list of amounts taken into account.

Clause 3 of the Regulations indicates those incomes that are not included in the calculation of average earnings, and, therefore, in the calculation of vacation pay - social and other funds that are not provided for by wages, it is indicated in brackets that they include material assistance.

It would seem that everything is clear, however in practice there are controversial points as to whether the individual amounts paid should be included in earnings for holiday pay. This is related to the fact that in labor legislation there is no clear definition of the concept of "material assistance".

Therefore, some organizations disguise under this phrase one-time and one-time bonuses paid to an employee for various reasons.

Bonus amounts should already be taken into account, and in a special order, prescribed in the same Regulations.

If the employer does not include the income given out in the calculation of vacation pay, which he calls material assistance, but in fact pays for achievements in work, then this will be a violation of labor legislation, an artificial underestimation of the base for paying annual leave.

If such situations are identified, the employer will be required to recalculate vacation pay and charge additional payment.

In order to clearly know when material assistance should be included in earnings, and when not, it is necessary to analyze the simultaneous presence of the following series of criteria.

cash payment can be interpreted as material assistance if the following conditions are met for it:

Has no connection with the performance of labor functions;
Has a clear focus on meeting social needs (a significant event in life, a difficult or critical situation);
Not included in the wage system, not registered in advance in collective agreement, LNA company;
It has a one-time nature of issuance (there should not be a regular basis);
It does not have stimulating properties.

What payments do not count?

Examples financial assistance not included in holiday pay:

amounts. paid as support for severe financial position in the employee's family (for example, the need to pay a loan);
issued on the occasion of significant, important or tragic events in the life of an employee- the birth of a child, marriage, death of a loved one, fire, flood, other natural disaster or emergency in which the employee suffered;
financial support provided due to expensive treatment employee or his relatives;
other payments which are not planned by any internal document of the organization and are not appointed for achievements in work.

What amounts are included?

Since there is no clear definition for financial assistance, the organization must independently analyze the income paid and correctly take into account this or that amount in the calculation of vacation pay.

Depending on what is issued for sum of money whether it is provided for by the internal local acts of the organization depends on the procedure for its accounting as part of average earnings.

If the income given to the employee can be interpreted as a bonus, then it should be included in earnings, and in a special order.

The employer has the right to name the income paid in addition to the salary as you like - a bonus or material assistance, it does not matter. But the amount must be taken into account as part of the earnings for vacation pay, if the following conditions are met with regard to income:

Presence stimulating character- that is, money is paid for some achievements in work, for the good performance of duties, the performance of indicators.
Inclusion in the system to pay staff.
The obligation to pay money enshrined in a collective agreement, employment contract or other internal local act.

It is sufficient to fulfill one of the specified conditions in order to recognize the amount paid as a bonus to be taken into account in vacation pay. At the same time, it does not matter what nature the payment has - one-time, one-time or periodic, systematic.

What amounts should be called a premium, and not material assistance, and include in the calculation of average earnings:

paid for success in work, to stimulate labor activity;
appointed due to festive events, personal dates of employees - on the anniversary, on March 8, February 23, on the occasion of the New Year and other holidays (such payments are prescribed in the local acts of the company);
issued, for example, for vacation - if this obligation specified in the collective agreement or other act, or is systematic, for example, every year when going on vacation, the employee receives additional material assistance based on the results of work or in a fixed amount.

azbukaprav.com

Calculation procedure

The calculation of average earnings and the accrual of funds on it before rest occurs according to a certain algorithm. To do this, the accounting department takes the period of time worked, which has passed since the end of the previous vacation.

When an employee does not work long enough and has not yet gone on vacation, the time that he has worked since the moment of employment is taken as the basis.

For instance, the last vacation ended on October 01, and the start of the new one is scheduled for July 01 next year. Accordingly, when the application is approved by management, it is necessary to accrue cash. Established order includes accounting for the period of all hours worked.

Based on this example, a period of eight months will be taken into account. This is the time that will pass from October 01 to July 01. Accordingly, it is this period that will be taken into account when calculating the average earnings and the required vacation pay.

Then it is necessary to sum up all the indicated certain period payments. If a period of eight months is taken for the calculation, then the accounting department adds up the entire amount of funds received for the specified time.
Then the average daily income is calculated. To do this, the amount of transferred funds is divided by the number of actually worked days for eight months.

As mentioned above, the accounting department will take only the days actually worked, which are noted in the monthly timesheets.

What is included in the calculation in 2018

It must be understood that the entire income of an employee consists of various kinds payments. Therefore, those funds that were accrued to him as vacation pay should be taken into account.

They are taken into account additionally, in addition to the amounts indicated above.

In addition to previous vacation pay, the following payments are taken into account:

regular salary. It's about about the standard salary, which is paid to the employee on a monthly basis. It includes salary and allowances. They can be very different - for high qualifications, for length of service, for rank, for the complexity and intensity of work, and so on;
Premiums paid during the billing period. If during the time between holidays the transfer of bonuses was made, then they are included in the total amount of income;
Payment by sick leave . These transfers are also taken into account and added together with the rest of the employee's income.

Accounting includes in the total amount of transferred funds all payments that have been made.

The following algorithm is used:

First you need to set the exact time interval for which transfers will be made;
It is necessary to combine all earnings into one amount. It will be initial value, along with actual hours worked;
The amount of income is divided by the number of days actually worked for a specified period of time;
The resulting value will become the average daily income;
Then the number of rest days is taken, which is set by the personnel department based on a number of criteria. It's common seniority, additional days, etc.;
The average income per day worked is multiplied for the length of the rest period.

The result is a value that will be the amount of vacation pay to be transferred by the employer.

Bonuses are taken into account when calculating vacation pay according to the period worked. For example, if a quarterly premium is paid for the 2nd quarter, and the billing period starts from May, then the premium will be taken into account for 2 months.

In order to take into account the premium when calculating, you need to know the amount to be included in the annual income. To do this, you need to use the formula:

Psr \u003d Pf / Krp * (Krp - Kfr),

where Psr is the amount of the bonus included in the average wage, Pf is the accrued bonus, Krp is the number of working days in the calendar year, Kfr is the number of working days that were not included in the billing period.

To calculate the average salary of an employee for vacation pay, you need to use the formula:
Wed salary \u003d D / 12 / 29.3, where D is the total amount of annual income, 12 is the number of months in a year, and 29.3 is the average number of days in a year. This value is constant and it is established by the Regulations on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation No. 922 of December 24, 2007.
If the billing period is not fully worked out by the employee, then the average earnings for calculating vacation pay will be calculated according to the following formula:

Doh / (29.3 * K + D),

where Doh is the annual income of the employee, which is taken into account to calculate the average earnings; K - the number of fully worked months, D - the number of fully worked days in an incomplete month. Is the amount of vacation pay included in the calculation of average earnings? No!

Indexation of average earnings when calculating

The formula for calculating average earnings for vacation pay may include indexation. The fact is that according to the law, the employer is obliged to make an annual indexation of the earnings of the staff, taking into account the official inflation rate. However, many enterprises do not fulfill this obligation.

As a rule, determining the amount of income before rest does not include indexation. It takes place at the end calendar year or not carried out at all.

Often, employers replace indexation with the payment of so-called "material assistance". In fact, these are arbitrary payments, the volume of which is not specified anywhere. Therefore, the accrual of financial assistance is at the discretion of the employer. It also determines the amount of such payments.

What is not included in holiday pay

The following payments are not taken into account:

Material help;
Compensation for lunch and travel;
Compensation for education and treatment;
sick leave payments;
Payments during maternity leave, as well as for childcare up to 1.5 years;
the amount of past vacation pay;
Other payments.

Calculation example

Now you need to correctly calculate the number of days in not fully worked months. To do this, you need to use the formula:
29.3 / K * (K - IskD), where K is the number of calendar days in an incompletely worked month, IskD are calendar days that are excluded from this month.

For example, an employee wants to go on vacation in July 2017. The billing period is from June 2015 to July 2017. In the billing period, he was ill in October for 17 calendar days and in March for 11 calendar days. Thus, to calculate the average earnings for vacation, he worked in October 29.3 / 31 * (31 - 17) \u003d 13.23 days, and in July 29.3 / 31 (31 - 11) \u003d 18.9 days
Thus, the employee has fully worked 10 full months and (13.23 + 18.9) = 32.13 working days.

For the billing period, the employee received 652,000 rubles, including:

an award in the amount of 84,000 rubles;
tuition compensation - 52,000 rubles;
compensation for lunch - 30,000 rubles;
sick leave payments - 17,800 rubles.

The amount of the bonus, which is taken into account for calculating vacation pay, will be equal to:
84,000 / 247 * (247 - 13.23 - 18.9) = 72,937.17 rubles.
The annual income of this employee was:
652,000 + 72,937.17 - 52,000 - 30,000 - 17,800 = 624,137.17 rubles

The average earnings of this employee for 1 working day in the billing period will be equal to:
624,137.17 / (29.3 * 10 + 32.13) = 1,919.65 rubles.

If the employee did not actually work for the last working year and he was not paid wages (for example, the woman was on parental leave), then the previous 12 months before this period should be taken for calculation.

To calculate the actual days worked in the working year, you should know which periods are included in the length of service for calculating vacation pay and which are not. This is stated in Art. 121 of the Labor Code of the Russian Federation. The length of service giving the right to leave includes periods:

actual work;
Periods when the employee did not actually work, but his place of work was retained. For example, annual leave or decree. Is vacation pay included in the calculation of average earnings for vacation pay? No, they are excluded;
Periods of forced absenteeism due to the fault of the employer;
Vacation periods at their own expense, but not more than 14 calendar days a year.

When calculating the annual earnings of a particular employee, all "labor" payments are taken into account. This:

Wage;
Official bonuses that are spelled out in the employment contract. All premiums are included - monthly, quarterly and annual. If the year is not fully worked out, then the bonus is calculated relative to the actual hours worked;
Various compensations and payments. Previous vacation is not included in the calculation of vacation pay.
Based on materials http://trudinspection.ru/alone-article/zarplata/

Important to consider!

It is impossible not to grant leave for two years in a row or to replace a “normal” leave of 28 calendar days with monetary compensation.
If any part of the leave exceeds 28 calendar days, it may be replaced by monetary compensation. For example, leave of "extended duration" is provided for teachers, doctors, employees with a disability group, etc.
Vacation can be divided into parts, but so that at least one part is at least 14 calendar days in a row.
The employee must be warned about the start date of the vacation against receipt two weeks before it starts, and vacation pay must be issued to him three days before the start of the vacation. If at least one of these conditions is violated, the employee has the right to demand that the vacation be postponed to another time convenient for him.
Vacation pay is measured in calendar days. In this case, if non-working people fall on the vacation period holidays, these days are not paid, but the vacation is extended.
Personal income tax is charged on the amount of vacation pay (13%) and insurance premiums. Vacation pay reduces the income tax base.

Errors in calculating vacation pay

Error 1. The billing period for vacation pay is incorrectly defined

The reason for this error lies in the incorrect reading of paragraph 5 of Regulation No. 922. This indicates the time that should be excluded from the calculation. When calculating average earnings, time is excluded from the billing period, as well as amounts accrued during this time, if:

the employee retained the average salary in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child, provided for by the labor legislation of the Russian Federation. You can not exclude breaks for feeding the baby!
the employee received temporary disability benefits or maternity benefits;
the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee. Downtime caused by an employee cannot be ruled out!
the employee did not participate in the strike, but due to this strike he was unable to perform his work. It is impossible to exclude the time when the worker participated in the strike!
the employee was provided with additional paid days off to care for disabled children and those disabled since childhood;
the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

If at the time of calculating vacation pay in the billing period there are absenteeisms of the employee for work, the reasons for which are not clarified, then, accordingly, it is also unlawful to exclude this time. Likewise with walks. This fully complies with the norms of clause 5 of Regulation No. 922.

How to avoid error 1:

The following should not be excluded from the billing period:

breaks for feeding the baby;
downtime due to the fault of the employee;
the time the employee went on strike;
absenteeism for unknown reasons;
absenteeism.

Mistake 2. The organization adopted a billing period of less than 12 months, which worsens the situation of employees

The calculation of the average earnings of an employee, regardless of the mode of his work, is based on the wages actually accrued to him and the time he actually worked for 12 calendar months preceding the period during which the employee retains the average salary (clause 4 of Regulation No. 922). According to Article 139 of the Labor Code, other periods for calculating the average wage may be provided for in a collective agreement, local regulatory act, if this does not worsen the situation of employees. Notice the keywords here are "if it doesn't make things worse for the workers."

How to avoid error 2:

If the organization's local regulations provide for a different calculation period, for example, 4 months, then the accountant, before paying vacation pay to the employee, should calculate the vacation pay twice: based on the previous 12 months and based on the period established by local regulations. If the vacation pay, calculated on the basis of the previous 12 months, turns out to be more, then they should be paid.

Mistake 3. The calculation of vacation pay incorrectly includes payments made in the billing period

To calculate the average earnings, all provided by the system remuneration types of payments applied by the respective employer, regardless of the sources of these payments (clause 2 of Regulation No. 922). The key words here are "provided by the payment system labor».

Common Mistakes:

The calculation of average earnings includes payments, that are not made for labor. You can not include in the calculation of payments that are not related to wages. Let's understand the concept of what is a salary? Salary is a remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments(surcharges and allowances of a compensatory nature, including for work in conditions that deviate from normal, work in special climatic conditions and in territories subjected to radioactive contamination, and other compensation payments) and incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments) (Article 129 of the Labor Code of the Russian Federation).
The calculation of vacation pay includes payments that are not provided for by local regulations of the company.

How to avoid error 3:

do not include in the calculation of average earnings when calculating vacation pay, which are not salary or wages for work. For example, an incentive payment for the 50th anniversary of an employee will not be a salary, and its inclusion in the calculation of vacation pay is not legally justified;
fix the payments included in the calculation of vacation pay in the company's local regulations, for example, in the Regulations on wages.

Error 4. The calculation of vacation pay includes all, without exception, bonuses accrued to the employee in the billing period

Error examples. Vacation pay includes:

Bonuses that are not provided for by local regulations.
Bonuses paid to an employee are not for work. For example, for an anniversary date or a professional holiday.
Annual bonuses for the year not preceding the calculation of holiday pay.
An example of incorrect inclusion of the annual bonus: the employee goes on vacation in March 2016. In the billing period, two annual bonuses were accrued: in March 2015 for 2014 and in January 2016 for 2015. The 2014 premium was higher than the 2015 premium. The accountant included the premium for 2014 in the calculation of average earnings, since it is higher. It's illegal. According to clause 15 of Regulation No. 922, remuneration based on the results of work for the year, a one-time remuneration for the length of service (work experience), other remuneration based on the results of work for the year accrued for the calendar year preceding the event, are included regardless of the time of accrual of remuneration.
Everybody without exception monthly, quarterly, semi-annual premiums accrued in the billing period.
Example of Incorrect Inclusion of Quarterly Bonus: in the billing period of 12 months, five quarterly bonuses were accrued to the employee for the same indicator. All five premiums were included in the calculation. The accountant did this, arguing that all these bonuses were accrued in the billing period. This is not legal. According to clause 15 of Regulation No. 922, it is possible to include no more than 4 quarterly bonuses for the same indicator. Similarly, with monthly and semi-annual bonuses.

How to avoid error 4:

The calculation of average earnings when calculating vacation pay should include:

only bonuses provided for by local regulations;
only awards for work;
no more than 12 monthly, 4 quarterly, 2 semi-annual premiums accrued in the billing period for the same indicator.
annual bonus only for the calendar year preceding the event, regardless of the time of accrual.

Error 5. Incorrectly applied increase factor when calculating vacation pay

An example of an error: the average earnings when calculating vacation pay for an employee is calculated taking into account the increase factor, despite the fact that the salary increase affected only this employee.

According to clause 16 of Regulation No. 922, it is permissible to apply the increase factor only if the salaries have been increased for the entire organization, the entire branch, or the entire structural unit.

For your information
If the enterprise has a single founder, then a decision must be drawn up on the use net profit, including for the payment of material assistance (clause 3, article 47 of the Federal Law of December 26, 1995 No. 208-FZ, article 39 of the Federal Law of February 8, 1998 No. 14-FZ).

Financial assistance is money that is paid to individuals (employees of the organization, their relatives, strangers) in connection with certain circumstances that require financial support from the outside: the birth of a child, the death of a family member, vacation, holiday, etc.

Is financial assistance for vacation included in the calculation of vacation pay?

In private firms and all those economic entities that do not belong to the system of federal departments, material assistance is not taken into account when calculating the amount of vacation pay - like other social payments. This rule applies, in particular, to municipal employees (decision of the Kovylkinsky District Court of the Republic of Mordovia dated March 25, 2015 No. 2-116 / 2015).

Thus, clause 32 of the Regulations, introduced by order of Rosobrnadzor dated July 17, 2015 No. 1247, establishes that employees Federal Service for supervision in the field of education and science, a one-time provision of material assistance in the amount of one salary is required. The connection between material assistance and labor function is obvious, but its amount is not included in the calculation of vacation pay in full, but only in 1/12 of the part - as prescribed by the higher departmental regulation.

According to the Labor Code, everyone has the right not only to work, but also to rest from it. Therefore, at the state level, it is possible for each officially employed person to quite legally “take a walk” for twenty-eight days and not even think about his workplace during this period. And the best part is that this gap will be paid. Of course, not in the same volume as if the employee worked properly, but on the basis of average earnings.

Are vacation bonuses included in the calculation?

Each employee, upon entering a well-deserved paid vacation, is interested in fully receiving the due accruals. The actual question arises whether the premium is calculated in the average salary for vacation. This aspect is especially in demand for those employees whose bonuses are the basis of wages.

It should be remembered that an employee is charged average earnings per month for vacation, calculated from annual income. To calculate its level, that part of the bonus that was actually worked out is taken into account. However, there are two points that take into account incomplete mining:

Is financial assistance included in the calculation of vacation pay?

Part 2 Art. 139 of the Labor Code of the Russian Federation, which directly indicates the procedure for calculating the average salary, states that all payments to the employee should be included in it, and it does not matter from what sources they are made.
The issue of payments used to calculate the average salary is studied in more detail in clause 2 of the regulation “On the features of the calculation ...”, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as the Regulation). It mentions various kinds of bonuses and other rewards that are provided for by the payment system in force in the organization.
However, clause 3 of the Regulations directly states that payments that are not provided for by the payment system should not be taken into account. And among other similar payments that are not included in the average salary, financial assistance is indicated.

Is financial assistance included in the calculation of vacation pay?

Since the employee does not perform official duties during his rest period, there is nothing for him to pay wages, respectively. But before he goes on a "holiday", the company gives out a certain amount - three days before the start of the holiday - the so-called vacation pay.

For example, an employee of a certain enterprise in the Far North receives eight thousand rubles a month - a salary, three thousand - a monthly bonus, a thousand - an allowance for difficult working conditions, one and a half thousand - an allowance for length of service, five hundred rubles - for a scientific title. In the billing period - from January to July - he also received three thousand for food and five thousand material assistance for unforeseen material damage. If this employee goes on vacation in mid-July, to calculate his average earnings, the salary, bonus and allowances for working conditions, length of service and title will be calculated, and money for food and material assistance in calculating vacation pay will not be taken into account, since they are not included in the system wages in the enterprise.

Rules for calculating vacation pay in 2019 and calculation examples

This is due to the fact that, for example, the premium is included if the accrual of the premium was included in the billing period. If an employee received several bonuses at once during the month, then only one of them is included, and which one is determined by the employer.

In other cases, when this period is not dialed, i.e. the employee did not work for the specified period, and for example, he recently came out of the decree, then it is necessary to take into account the salary for the period equal to the calculated one. The situation is similar if the employee was hired not from the beginning of the month.

Financial assistance: taxation-2019 and insurance premiums

In most cases, the law does not certain period payment of money. For example, it is not set to pay cash to help an employee in connection with the death of a family member, due to injury or accident. But there is a limitation when providing funds to newly-made parents - within the limit, they are not taxed by anything if received during the first year of the baby's life.

employee received compensation for damages natural disaster or emergency;
the victim in the terrorist attack on the territory of the Russian Federation is compensated for harm to health;
the employer helped with money in the event of the death of a member of his family;
an amount of up to 50 thousand rubles was paid as support for the birth of a child. Not only each of the parents has the right to it, but also the adoptive parent and guardian;
the amount of financial assistance does not exceed 4 thousand rubles during the year. If the payments are greater, they are subject to insurance premiums. At the same time, the goals may be different, for example, for partial compensation of expenses for additional education, for covering the costs of purchasing medicines, for vacation.

Calculating vacation pay in 2019: 5 mistakes to avoid

The calculation of the average earnings of an employee, regardless of the mode of his work, is based on the wages 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 wage (clause 4 of Regulation No. 922). According to Article 139 of the Labor Code, other periods for calculating the average wage may be provided for in a collective agreement, local regulatory act, if this does not worsen the situation of employees. Notice the keywords here are "if it doesn't make things worse for the workers."

do not include in the calculation of average earnings when calculating holiday payments that are not wages or wages. For example, an incentive payment for the 50th anniversary of an employee will not be a salary, and its inclusion in the calculation of vacation pay is not legally justified;
fix the payments included in the calculation of vacation pay in the company's local regulations, for example, in the Regulations on wages.

Calculation of average earnings for vacation pay in 2019

any social security benefits (sick leave, maternity, "child" benefits, etc.);
any additional payments for sick leave (up to 100% of earnings, etc.);
financial assistance of any nature, regardless of whether it is subject to personal income tax or not;
compensation for food, travel, accommodation, training (even if they are registered in the wage system);
holiday pay;
travel expenses, regardless of their amount, if they do not relate to the wage fund (letter of Mitrud dated 03.08.2019 No. 14-1 / OOG-7105);
etc.

In 2019, no new instructions regarding the payment of vacation pay and their calculation appeared. As before, when calculating leave, you should be guided by Art. 139 of the Labor Code of the Russian Federation and on clause 4 of the Regulation “On the features of the procedure for calculating the average wage”, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

One of the types of payments non-production character employees are financial assistance paid to employees in need of funds upon their application. The list of reasons for payment is not limited, financial assistance can be paid: for an employee's vacation, for treatment, in connection with marriage, the birth of a child, etc. The employer himself decides on payment, focusing on financial opportunities companies. Is financial assistance included in the calculation of vacation pay and average salary? Can it be considered as the income of working employees? The answers are in our material.

Is financial assistance income?

Let's consider whether material assistance is income from the point of view of taxation. In Art. 210 of the Tax Code of the Russian Federation states that when calculating personal income tax, all income received by an individual in a particular tax period. But in pp. 8, 8.3 and 8.4 paragraph 1 of Art. 217 of the Tax Code of the Russian Federation provides a list of payments that are fully or partially tax-free, including some types of one-time financial assistance:

in connection with the death of an employee or a member of his family;
affected by a natural disaster or terrorist attack;
at the birth (or adoption) of a child (within 50 thousand rubles).

For all other types of financial assistance, the non-taxable limit is 4000 rubles. per year - the amount exceeding this limit is subject to taxation (clause 28, article 217 of the Tax Code of the Russian Federation).

Accounting for material assistance when calculating average earnings

For many accountants, the question is whether material assistance is included in the calculation of average earnings or not. Clause 3 of Decree of the Government of the Russian Federation of December 24, 2007 No. 922 expressly states that social payments and financial assistance are not taken into account in calculating average earnings.

Is it necessary to take into account financial assistance when calculating vacation pay?

Consider whether material assistance is included in the calculation of vacation pay. Clause 2 of Government Decree No. 922 lists all payments taken into account when calculating the "average", incl. for holidays:

salary accrued at tariff rates and issued in cash;
Commission remuneration;
allowances, surcharges;
compensation payments;
awards and rewards;
other payments.

Based on paragraph 3 of this Regulation, it follows that financial assistance is not taken into account when calculating vacation pay.

Some nuances of accounting for financial assistance for civil servants

The situation is somewhat complicated by the fact that the legislation establishes separate rules for calculating vacations for civil servants.

Clause 6 of Decree of the Government of the Russian Federation of September 6, 2007 No. 562 states that financial assistance is included in the calculation of vacation employees of federal departments in the amount of 1/12 of each accrued payment for 12 months before the start of the vacation. This requirement applies to all civil servants, with the exception of those whose wages depend on performance.

In all other economic entities (including private organizations), financial assistance is not taken into account as part of average earnings and for vacation pay. It should be borne in mind that these payments must meet a number of criteria. They should not be of an incentive nature, cannot be paid regularly and do not depend on the results of labor activity.

An example of calculating vacation pay for a civil servant

Employee Petrov K. V. works in a government organization. From 05/10/2018 he goes on vacation (14 calendar days). For the billing period (12 months) earnings of Petrov K.V. amounted to 500 thousand rubles. In October 2017, the employee was paid financial assistance - 10,000 rubles.

The average monthly number of calendar days in the billing period is taken as 29.3 days (clause 6 of Resolution No. 562) First, you need to calculate the average daily earnings (taking into account the payments received):

(500,000 + 10,000): 12: 29.3 \u003d 1451.51 rubles.

Calculate vacation pay:

1451.51 × 14 days = 20,321.14 rubles.

Financial assistance is special kind payments to employees, the procedure for its calculation, accrual, taxation always raises many questions not only for beginners, but also for experienced accountants. In the article, we will analyze how material assistance is taken into account when calculating benefits, whether it is necessary to include the amount of material assistance in the average earnings for calculating vacation pay, temporary disability benefits, pregnancy and childbirth.

The concept of financial assistance

Financial assistance is understood as payments in favor of an employee in order to provide him with financial support. The main criterion for financial assistance is that this species payments are not related to the performance of the employee official duties , that is, financial assistance is not an element of remuneration.

As a rule, material assistance is paid to employees who need financial support due to certain life circumstances. The basis for issuing financial assistance to an employee may be:

death of a relative;
illness, surgery and related additional financial costs;
wedding;
natural disaster, fire, flood, etc.

The procedure for issuing material assistance and the list of possible grounds on which it can be issued is established on the basis of the company's local documents. Enterprises can draw up a procedure for material assistance in the form of a separate document or include it in the general regulations for payments and compensation.

In line with established order, material assistance is paid on the basis of the employee's appeal to the company's management with a statement on the basis of which an order is issued.

Financial assistance when calculating benefits: when is it taken into account

According to the current legislation, when determining the average earnings for the calculation of benefits and payments, the amounts paid to the employee under the wage system are taken into account. Thus, calculating the average earnings, the accountant includes in the calculation:

salary;
allowances for working conditions;
additional payments for work overtime, on weekends, holidays, night time;
bonuses, bonuses accrued for the performance of official duties.

Compensation payments are not included in the calculation of average earnings.

Financial assistance does not apply to payments accrued in connection with the performance of official functions by an employee; therefore, it is not taken into account in the calculation of average earnings for benefits. This position is approved by law No. 212-FZ of July 24, 2009.

At the same time, the current regulations and arbitrage practice contains some reservations regarding the procedure for including / not including the amount of financial assistance in the calculation of average earnings for benefits. In particular, if an employee has been paid financial assistance in the amount of more than 4,000 rubles. (including in kind), then the calculation of average earnings includes the difference between the actual payment (its cash equivalent) and an indicator of 4,000 rubles. Also, the employer is obliged to accrue and pay insurance premiums for the excess amount.

In addition, based on a series judgments it can be concluded that material assistance is included in the calculation of average earnings, provided that its payment is directly related to the performance of the employee's job duties.

The features of calculating average earnings and accounting for material assistance in it will be considered below using specific examples.

Financial assistance in calculating average earnings: examples

If the employer paid the employee financial assistance in the amount of up to 4,000 rubles, then it is not included in the calculation of average earnings, subject to the following conditions:

the payment of material assistance is regulated by the local normative act company and employment contract;
financial assistance is not related to the performance of official duties by the employee, that is, there are documents confirming that the payment was made in order to provide the employee with financial support in a particular situation.

Consider an example . According to the Procedure for the payment of allowances and compensations of Favorit LLC, employees have the right to apply to the company's management for material assistance in the event of one of the following grounds:

death of a first-degree relative;
child's wedding
the need for expensive treatment, surgery;
force majeure circumstances and related unforeseen financial expenses (fire, flood, etc.).

Based on the Procedure, payment is made on the basis of the employee's application and documents confirming the need for financial assistance. The amount of financial aid is set by the management of the company on an individual basis.

In April 2019, an employee of Favorit LLC Zvonarev applied to the company's management with a statement about receiving financial assistance in connection with the death of his father, attaching a death certificate.

By decision of the management, Zvonarev was given financial assistance in the amount of 3,800 rubles.

Since the amount of financial assistance did not exceed the limit, this payment is not included in the calculation of average earnings for vacation pay, temporary disability benefits.

Indicator 4.000 rub. is the limit in relation to financial assistance paid to the employee during the calendar year. If several payments are transferred in favor of the employee, each of which does not exceed 4,000 rubles, but summed up at the end of the year, the amount of financial assistance exceeded the limit, then the employer is obliged:

calculate the excess amount ( annual amount payments minus 4,000 rubles);
calculate insurance premiums for the excess amount;
include the amount of excess in the calculation of average earnings.

It is necessary to accrue insurance premiums in accordance with the terms when the amount of payments exceeded the threshold indicator of 4,000 rubles.

Consider an example . In 2019, Kuptsov, an employee of Navigator LLC, received material assistance twice:

in March 2019 - in the amount of 3.800 rubles. in connection with the death of a relative;
in October 2019 - in the amount of 4,500 rubles. due to the need for expensive treatment.

The billing period for Kuptsov's vacation pay is from 12/01/2017 to 11/30/2019.

During the billing period, the following payments were made to Kuptsov:

The calculation of average earnings for Kuptsov's vacation pay is calculated by the formula:

SrEarning = Income settlement period / 12 months. / 29.3.

When calculating the average earnings, the difference between the actually paid material assistance (8,300 rubles) and the limit indicator (4,000 rubles) is taken into account.

Let's calculate the average earnings for Kuptsov's vacation pay:

251.300 rub. + 20.400 rub. + 9.500 rub. + (8.300 RUB – 4.000 RUB) / 12 months / 29.3 \u003d 812.01 rubles.

The amount of vacation pay to Kuptsov will be:

RUB 812.01 * 14 days = 11.368.14 rubles.

Labor legislation provides for provisions relating not only to work, but also to vacation. The rest period lasts 28 days. It is paid for certain amount- vacation pay, which is calculated based on the average salary. The question arises: how to calculate it and whether it is worth taking into account the mat. help and others social payments?

Social payments are allocated for travel, meals, education and other needs. One of their varieties is financial assistance. It is not related to the performance by the employee of his immediate duties, is not paid systematically and is accrued on an individual basis. The purpose of mat. assistance - to help an employee in difficult financial circumstances.

Payments are provided for such cases:

approaching an event that requires a lot of money - for example, a wedding or funeral;
the need for treatment;
unexpected loss of funds.

Mat. assistance is provided to working employees, members of their families, pensioners who worked at this enterprise. Information on the procedure for payments is included in the text of the employment contract. It is also possible for the organization to adopt a separate provision governing the accrual of financial assistance.

Important! Additional payments to vacation pay, which are accrued as an incentive, cannot be equated with material assistance. They are related to the labor achievements of the employee.

What payments are taken into account

To determine vacation pay, look at the size of the average earnings. The calculation includes all payments to the employee included in the pay system. This does not take into account:

material assistance and other social benefits - to pay for food, education or travel;
amounts accrued outside the billing period, among other things, this includes payments for business trips and downtime;
incentives that are not included in the payment system at the enterprise.

In addition to mat. assistance that is paid in connection with an event that requires a large expenditure, an additional amount of vacation pay may be accrued. Such payments are made at the initiative of the manager and are often used to stimulate employees. Such additional transfers are also not taken into account when calculating average earnings.

Important! Financial assistance is not taken into account when determining the amount of vacation pay.

The procedure for calculating material assistance

The procedure for how material assistance will be accrued is determined by the management of the organization. To fix the provisions, a separate order is issued or an appropriate clause is formulated in the collective agreement. The concept of material assistance should be clearly defined. If ambiguous wording is prescribed in the statutory documents, for tax office this may look like an understatement tax base.

It must be clearly stated:

grounds for calculating mat. help;
amounts;
transfer terms;
types - cash, products, essentials;
payment procedure.

In practice, enumeration mat. assistance must fully comply with the provisions of the statutory documents. Such financial support is also provided for large-scale enterprises. The statutory documentation must prescribe the same procedure both in the main office and in the branches.

How financial support is paid

To get mat. assistance, the employee needs to write an application and attach documents confirming the need for these funds. This assistance has the following features:

calculated individually;
not paid systematically;
is not an encouragement;
does not reimburse costs
is accrued regardless of wages, career growth or the scope of the company.

The application is submitted to the manager. If he decides in favor of transferring financial assistance, a separate order is issued. It prescribes the full name of the employee, the reason and a link to the document confirming it, the specific amount, the payment period. The source from which funds will be allocated is also taken into account - from profit for a period of time or from wages.

The procedure for issuing funds and accounting

Funds allocated as material assistance are issued in cash or transferred to the account. In the first case, it can be calculated:

Along with salary. Then the transfer is entered into the statement.
Separate from wages. In such a situation, an expense cash warrant is filled out.

Accounting for financial assistance depends on whether it is paid former employee, retired, his relative or someone who still works at the enterprise. In the first case, the amount goes to account 76 “Settlements with various debtors and creditors”. If the funds are transferred to the hands of an employee of the enterprise, the credit of account 73 “Settlements with personnel for other operations” is used for accounting.

Depending on the source from which the amount is allocated, the corresponding debit is indicated.

If the funds are from current profit- debit account 91.
If the funds are taken from the profits received in past years, the debit of account 84.
When financial support is taken from wages - debit accounts 20, 26, 44.

Starting from 2010, material assistance is subject to taxation - personal income tax and contributions to funds are paid. This is explained by the fact that the provision of such support takes place as part of the labor relations between the employee and the enterprise.

However, in some cases, transfers are exempt from taxation:

assistance is provided to a former employee and does not exceed 4 thousand rubles;
funds are transferred in connection with the death of a close relative or the employee himself;
payment is made on the occasion of the birth of a child, adoption, adoption, registration of guardianship and does not exceed 50 thousand rubles per child;
money is paid as a result of a natural disaster or other emergency.

Important! Material assistance is exempt from taxation and insurance premiums only if it is issued at a time.

General formula for calculating holiday pay

Thus, when calculating vacation pay, material assistance provided to an employee is not taken into account. used following formula:

Leave is normally 28 calendar days. To calculate the average daily wage two formulas are used. If the employee has fully worked out the billing period, the algorithm is as follows:

If the billing period is not fully worked out, the following formula is taken: