How is legal leave paid?

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

The right of citizens to annual paid leave is provided for by the Labor Code. The same document spells out the procedure for calculating, accruing and paying vacations. Depending on the field of activity, according to the law, a person is en titled to from 28 to 55 days of rest per year. If an employee does not have the opportunity or desire to take a vacation, he can receive a cash payment in the amount of the average daily earnings.

General rules

Each year, the employer is required to provide each employee with paid leave of at least 28 calendar days. Previously, the accounting department of the organization forms a vacation schedule, which must be observed by all employees. By agreement of the parties, this time may be provided in parts.

Payment for vacation must be made at least three days before it starts. If the day of payment coincides with the weekend, then the cashier must pay the funds the day before. If the rest schedule is intermittent, then the funds are credited and paid each time for the number of days specified in the application.

Calculation and payment of vacation days before the specified period is not prohibited by law. But it is not recommended to do this, as the employee may fall ill, postpone the vacation, or salary indexation may be carried out. All these events affect the amount of accruals.

Regulations

Despite the clear rules spelled out in the Labor Code, in practice the process of accrual and payment of vacation time causes difficulties. Firstly, at the end of each year, the accounting department draws up a schedule that is mandatory for all employed persons. Making changes to it in the process of work is quite difficult. Secondly, new employees can get a day off "in advance", but at least six months after the start of work. The next one will be credited in 11 months. You can “walk” not at once all days, but in parts. In case of splitting days, one of the parts must be at least 14 days. In addition, the balance sheet may include a provision for vacation pay. The amount of its monthly replenishment depends on the amount of accruals. All these nuances, as well as the procedure for taking vacations at the company, should be taken into account when calculating the amount of benefits. If the schedule changes and the calculation is carried out in a hurry, then the probability of making an error increases. The correctness of the calculations will be asked from the accounting staff.

The "leaving" procedure is as follows:

• accounting / personnel department notifies the employee in writing about the vacation in 2 weeks;
• employee writes a statement;
• employer signs document;
• an order is issued;
• the employee is credited and paid benefits.

Possible errors

Unfortunately, the behavior of employees can lead to unintentional violation of deadlines. For example, if a person writes a statement the day before the X day. In this case, the accounting department cannot make accruals for three days, as required by the Labor Code. But the employer, when approving the application, can postpone the vacation date in order to avoid violating the deadlines. Therefore, you should warn the employee in advance about the onset of the “day off”.

Calculate vacation pay

It is not profitable for an employer to pay an employee's time off at the cost of his work. Therefore, the allowance is paid according to the average daily earnings for the previous year.

First you need to determine the billing period - the beginning and end of the working year. It consists of 12 months. For example, a person “leaves for a walk” on July 8, 2018, and was employed on March 21, 2017, then the billing period will be from 03/21/17 to 03/20/18.

All amounts paid for this period must be added up and divided by the number of days worked. This is how the average daily earnings are calculated. The resulting value must be multiplied by the number of vacation days. The calculation is considered more accurate when the accrued amount is divided by 12 months, and then by 29.3 average monthly days. The calculated benefit amount is handed over to the employee or transferred to his bank account.

Exceptions to the rule

It is quite difficult to comply with all the rules for accounting for vacation pay. For example, an employee may become ill or appear onworkplace 1-2 days before rest. In this case, he has the right to write an application for the postponement of the vacation. It is his right, not his duty. Management does not have the right to change his work schedule without the consent of the employee.

Pen alties

If the funds were not paid on time, then they need to be accrued and transferred to the employee as soon as possible. Otherwise, it is considered that the employer violated the deadline for paying vacation pay. He will have to pay interest. The reason for the delay can even be an illness of an employee. Therefore, it is better to accrue and pay vacation pay 1-2 days earlier. Otherwise, you will have to pay a commission in the amount of 1/150 of the key rate of the Central Bank in force at the time of the due date. Additionally, a fine in the amount of 1-50 thousand rubles may be charged on the head. An employee can independently report a violation of the deadlines by submitting an application to the State Labor Inspectorate during the inspection.

BU

The amount of the accrued benefit is subject to insurance premiums. In the BU, postings are generated according to the CT of the account. 96 in correspondence with:

• DT 20 - when paying vacation days to employees of the main production.
• DT 26 - when calculating benefits for management personnel.
• DT 44 - for settlements with commercial service personnel.

During the year, the amounts of actual accruals are transferred from DT 96 to CT 70 (69).

The amount of the benefit is subject to personal income tax at a rate of 13%.

All these accruals are taken into account in the cost of wages at NU in the period in which they fall. The due date for payment is irrelevant. Since the termvacation pay accruals in NU and BU are different, then deductible temporary differences (DVR) and the corresponding deferred tax assets (ITA) are formed. As the amounts are paid to the BU, these VVR are repaid.

Calendar or business days?

Many accountants are interested in the question, when should all such accruals be made? Vacation is calculated in calendar days. Perhaps it is necessary to carry out accruals in calendar days, and not working days? According to the letter of the Federal Labor Service No. 8470 of 2011, you need to focus on working days.

However, in 2016, the Labor Code was amended to clarify the period for paying vacation time. Now it is three calendar days. Now the employer does not have the right to delay the payment of benefits until the salary and advance are paid. At the same time, the upper bar is not limited by law - the employer can pay benefits for several weeks. The reason for the clarification of the dates was the increase in the number of holidays in the year.

Layoffs

As mentioned earlier, the accrual and payment of additional leave is carried out according to the schedule. This period is not affected by the dismissal of an employee due to a reduction in staff or at his own request. In such situations, the allowance is paid 3 days before the start of the vacation, and all other amounts are paid on the last working day.

Reserve for vacation pay

Lack of liquidity can cause benefits to be delayed. Therefore, organizations form a reserve of funds for vacation. In himnot only the benefits themselves are taken into account. but also dues. This obligation applies to all enterprises, except for those operating on a simplified system. The reserve is created on the reporting date - the last day of each month, quarter or December 31. The moment of creating a reserve should be fixed in the accounting policy. Deductions to the reserve for vacation pay in accounting are carried out on the debit of the same accounts on which the RFP is taken into account: DT20 (25, 08, 26, 44) KT96 - creation of a reserve.

DT96 KT70 - use of the reserve for vacation pay. DT96 KT69 - contributions to social events.

If the reserve was not enough to pay the benefit, the balance of account 96 is zero, then compensation must be reflected in the debit of accounts 20 (25, 08, 26, 44). Each organization independently develops the procedure for calculating the amount and fixes it in the accounting policy. Consider the most common options:

1. The fund is formed based on the average daily earnings of an employee.
2. Distribution of employees into groups. The salary of production workers is reflected in DT20, management personnel - DT26, managers - DT44. Deductions in CT96 are determined based on the share of each group in the total volume.
3. Calculation of the rate of deductions based on the results of the year. This is the share of spending on salaries and benefits for employees of each group in the total amount of expenses for the year.

The reserve for vacation pay in tax accounting is formed according to the algorithm reflected in the accounting policy for tax purposes. It prescribes the accepted method of creating a fund, the maximum amount of deductions. Additionally, the accountant draws up a report that reflects the algorithm for calculating monthly accruals based on the total amount of expenses for paying salaries and benefits. The percentage of contribution to the fund is the ratio of the annual amount of benefit costs to labor costs.

Pregnancy, childbirth

The benefits are calculated within 10 days after the application is written. Payment of maternity leave in the amount of 100% of the RFP is made as soon as possible for the issuance of the RFP, but no later than 15 days from the date of accrual.

Given the peculiarities of the course of pregnancy and childbirth, the paid postpartum period is:

• 70 days - standard term;
• 86 days - in case of complications during childbirth;
• 110 days - for multiple pregnancies.

That is, one more - two months the woman will receive an allowance in the amount of 100% of the salary.

Baby care

For the period of caring for a child during the first 1, 5-3 years, a woman is en titled to an appropriate allowance. Its size for working citizens will be much higher than the state minimum. Not only mother, but also father, grandmother, grandfather or other working family members can arrange such a vacation. Such an employee retains a job, and the first 1.5 years are counted as insurance experience.

Accrual and payment of leave to care for a child until he reaches 1.5 years is carried out in the amount of 40% of the salary. As for women who have adopted a child, the algorithm for calculating the amount of benefits for them remains the same. If at the time of adoption the infant is less than three months old, then the postpartum period is 70 days, during which the mother will receive 100% of her salary. After the child turns 1.5 years old, a woman can extend her decree, but benefits for this period will no longer be accrued and paid.

To receive benefits, you need to apply at your place of work. You can continue working on a part-time basis. If an employee is employed in several organizations, then applications must be submitted to the accounting department of each of them. The allowance will be paid only at one place of work, but based on the salary of all employers. In addition to a written application, the employer will also need to provide a child's birth certificate and a certificate of non-use of vacation by the other parent. Based on these documents, an order for the payment of funds is issued.

Study period

Employees who combine work and study can also take “holidays”. They are issued upon application and in the presence of a certificate from the educational institution. Accruals are made in calendar days, based on the period of the session. Study leave is paid according to average earnings, which is calculated according to general rules. The employee must receive the accrued amount in his hands three days before the holidays. For violation of the deadlines, a fine of 1-5 thousand rubles is provided. If non-working holidays fall during the time off, they must also be paid.

Compensation is also due to studentscorrespondence students who receive education of this level for the first time and study in an accredited institution. Study leave is paid for the following period:

• 40 k.d. for passing the session for the first two courses;
• 50 k.d. for passing the session on the following courses;
• 4 months to defend the thesis;
• 15 k.d. for entrance / final exams.

Here's how the vacation pay is calculated.