Every employee of the organization, whether it be a manager or a cleaning lady, must rest. And this rule does not depend on . In 2016, amendments were adopted, according to which vacation pay is paid no later than three days before going on vacation. Otherwise, the employer is subject to significant penalties.
previously accepted design factor days worked is 29.3. It remained the same due to the fact that the schedules of weekends and holidays in 2017 new law didn't change. The following data is also included in the calculation of vacation pay:
The procedure for calculating these indicators in 2017 remained the same. takes into account payments such as bonus amounts. Features of their inclusion in the calculation of vacation pay:
How IP pays wages workers can see. In addition to bonuses, the calculation of average earnings includes the following amounts:
Absenteeism, other reasons for absence from work are not taken into account when calculating vacation pay. Sick leave amounts will be deducted when calculating the average wage. The same rule applies to business trips, additional payments for food, travel. Holiday pay is taxable and included in.
Amendments to the Labor Code were made in connection with the increase in the number of holidays. Payment of vacation pay in 2017 (new law) is carried out 3 calendar days before the start of the holiday. When the day falls on a weekend, the money is issued in advance. It is not allowed to wait for the date of payment of salaries or advance payments.
The question often arises - is the money issued in 3 working or calendar days? The law clearly establishes how many days before the vacation (Article 136 of the Labor Code of the Russian Federation) payment is made. It's about calendar days. Sometimes it is beneficial for the company to carry out an earlier settlement.
It is allowed to change the timing of the payment of vacation pay upwards, a week or even earlier before the employee goes on vacation.
The new law changed some of the leave provisions for:
The main and additional leave. Terms of standard rest provided 1 time per year - 28 calendar days. If, before the dismissal, the employee “walked off” the prescribed main vacation, and according to the law he is still given additional rest - 8 days, then upon dismissal he will receive compensation for these days.
Compensation upon dismissal is accrued, regardless of the reason for which the employee leaves. Even if the basis is absenteeism. Upon dismissal for own will or for other reasons is not paid in the following cases:
Before you quit voluntarily, it is appropriate to study around the world. Data analysis will allow you to make an informed decision.
Consider the situation: an employee received 450,000 rubles for a year of work at an enterprise. (including surcharges for advanced training - 40,000 rubles). He is going on vacation for 14 days. Vacation pay calculation:
The accountant must always remember that the payment of vacation pay 3 days before the start of the employee's vacation is a mandatory norm of the law.
The introduction of clauses in the contract that change the timing of the payment of vacation pay (3 days before the vacation) are illegal from the point of view of the labor code. A similar rule also applies to employee statements about this.
Measures of administrative responsibility may be imposed on the employer: up to 5 thousand rubles. - for a manager or entrepreneur and up to 50,000 rubles. - to a legal entity.
For individual entrepreneurs, a ban on activities for up to three months can also serve as a punishment.
Every employee looks forward to a vacation, when you can take a break from duties. Citizens who are employed on the terms of an employment contract have the legally established right to annual leave of 28 days (calendar), of which 14 days must go continuously. When an employee decides to exercise his right to rest, he is credited with special payments - vacation pay.
Vacation pay is calculated quite simply, but every year some points change, which requires special care from the accountant. Calculation of vacation pay in 2017 will also have its own nuances.
Vacation pay is compensation to an employee for a vacation, and not at all an analogue, as is often believed. According to current legislation, the employer is obliged to provide its employees with the right to rest once a year or more, while the employees themselves can decide when they go on vacation and for how long, of course, within the framework of the employment contract.
While a person is resting, he is paid compensation for each day when he does not perform work duties.
It is worth noting that every employee has the right to leave, regardless of his gender, age or length of service. For an employee who is on vacation, his workplace, so the employer cannot hire another person for his vacancy.
According to current requirements, the right to leave can be used already six months after starting work in a particular organization. You can go on vacation after 3 months if the employee:
The amount of vacation pay depends mainly on the number of vacation days. This period in budgetary organizations is established by the Labor Code, but private companies can make their own amendments. The total number of vacation days per year must be specified in the employment contract, usually 28 days, but in the case of private traders, there may be other figures. For workers engaged in work during harmful conditions or remote areas there are increasing factors, so their vacation may be longer than the standard.
The calculation of days is carried out according to a simple formula: the number of total months worked in the current year must be divided by 12, and the resulting amount multiplied by 28. The result reflects the number of vacation days.
At the same time, the Labor Code provides for a list of conditions under which specific days are not taken into account when determining the duration of vacation. For example, if an employee was absent from the workplace for a week due to illness, which is confirmed sick leave, then this period will not be taken into account when calculating the vacation period. Thus, the duration of the rest can be reduced.
It is because of such nuances that it is easy to get confused when calculating, therefore, in order to find out exactly how many days the vacation will count, you should contact the accounting department.
The amount of payments is determined based on the average daily salary for a specific billing period, which is 12 months in the absence of amendments to this account in the employment contract. If an employee works for standard scheme, then his average daily earnings (ADD) can be calculated by the formula: SDZ \u003d RFP / (12 * 29.3), where:
According to latest changes, when calculating SDZ, the salary indexation coefficient should be taken into account. This value can be easily determined by dividing the salary after the increase by the amount of earnings before indexation.
It is also important to take into account that income tax on payments must be paid not on the day of transfer of funds, as it was before, but on the last day of the month and receipt through the 6-NDFL reporting form. The vacation pay itself must be received by the employee 3 days before he goes on vacation.
When calculating vacation pay, additional payments received by employees of the enterprise may be taken into account. These include allowances, bonuses, surcharges for the complexity of work, length of service, employee class, etc. Monthly bonuses are attributed to monthly earnings, while if an employee received several monetary incentives per month, then only one of them can be used in the calculation of vacation pay at the discretion of the employer.
One-time bonuses accrued based on the results of work for the billing period are divided by the number of months in this period, and the amount received is added to the monthly earnings. If the employee was accrued a bonus for the previous billing period, then it is not taken into account when calculating vacation pay.
Thus, a simple calculation of vacation pay contains many nuances that affect the final one. No changes in the calculation formula are expected in 2017, however, accountants should keep their finger on the pulse of events, as planned innovations in the field of taxation may affect all employee benefits.
How is the average vacation pay calculated? In short, based on the average daily earnings. That is, according to the formula (clause 9 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):
In turn, the average daily earnings for calculating vacation pay in 2017 are calculated as follows:
The billing period is 12 calendar months preceding the month the vacation starts (clause 4 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922). That is, if, for example, your employee went on vacation in February 2017, then the billing period will be the period from February 1, 2016 to January 31, 2017.
For information on which payments should be taken into account when calculating the average earnings for a vacation, read:. And about the excluded periods -.
As for the number of days worked in the billing period, they are considered according to such rules. If the month is worked out by the employee in full, then it is considered equal to 29.3 days. And if not completely, then the formula is used (clause 10 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):
As a result, the number of actually worked days for the billing period is calculated by the formula:
Indexation of average earnings should be carried out if the organization’s employees have increased tariff rates / salaries (clause 16 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):
This situation may arise if in the billing period the employee did not have days worked and payments taken into account when calculating the average earnings for vacation pay. Let's say an employee for a long time was on leave without pay or was on a business trip. But at the same time, he had payments before the billing period.
In such a situation, the 12 months preceding the month of the beginning of the period in which the employee has no days worked or payments taken into account are taken as the billing period (clause 6 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).
How to calculate the average earnings for vacation pay if an employee has accumulated unused vacation days from previous years, and now he decided to take them all off at once? In such a situation, vacation pay is calculated in the general manner. Since the calculation algorithm does not depend on the year of work the employee decided to take a vacation for.
Issues related to the calculation of vacation pay, their recognition in tax accounting, as well as the withholding of personal income tax and the calculation of insurance premiums, become especially relevant during the summer holidays. What points to pay attention to in order to avoid mistakes when calculating vacation pay this year? After all, it is responsible for the reliability of the calculations. In the future, this will save the employer from paying compensation to employees for incorrectly accrued vacation pay, since the employee has the right to challenge the amount paid to him (including in court).
Fundamentally, the scheme for calculating vacation pay has not changed: as before, this amount is calculated based on the number of vacation days and average daily earnings (Article 114 of the Labor Code of the Russian Federation). The latter indicator, in turn, is determined according to the formula given in clause 9 of Decree of the Government of the Russian Federation of December 24, 2007 No. 922 “On the Peculiarities of the Procedure for Calculating Average Wages” (hereinafter referred to as the Procedure).
The calculation should include accruals for the established billing period in two forms - in cash and in kind. At the same time, an organization paying average earnings should take into account when calculating only payments that it made itself. That is, it is not necessary to require certificates from the employee from previous places of work.
We emphasize: there are no restrictions on the amount of vacation pay in the legislation. The list of payments, which indicates which of them to take into account and which to exclude from the calculation, is determined by the Procedure (see table).
|
Payments included in the calculation |
Payments excluded from the calculation |
|
Salary of all kinds |
Vacation |
|
Allowances and additional payments to tariff rates (official salaries) |
Benefit for temporary incapacity for work or for pregnancy and childbirth |
|
Payments related to working conditions, including increased wages for hard work, work with hazardous and (or) hazardous conditions labor, for work at night, on weekends and non-working holidays, overtime work |
Paying extra days off to care for children with disabilities |
|
One-time bonuses paid to employees on holidays, anniversaries, as well as other similar one-time bonuses not provided for by the remuneration system * |
|
|
Bonuses and remuneration, including remuneration based on the results of work for the year and a one-time remuneration for the length of service |
Charges for downtime due to the fault of the employer or for reasons beyond the control of the employer and employee |
|
Payments received not as remuneration for work (dividends, interest on deposits, insurance payments, material assistance, loans, etc.) |
|
|
Other accruals that are provided for by the remuneration system at the enterprise |
* Surcharges between average salary and allowance for temporary disability are payments of a social nature, providing for compensation for lost earnings during the employee's disability. Therefore, such additional payments cannot be included in the calculation of average earnings (see Letter of the Ministry of Labor of Russia dated August 03, 2016 No. 14-1 / OOG-7105).
By general rule when calculating the average daily earnings for the billing period, a period of time equal to 12 calendar months preceding the vacation is taken. But there are exceptions (see table).
If 12 months have been worked by the employee fully (that is, there were no excluded periods), the calculation of average earnings is not difficult. In this case, it is calculated following formula(clause 10 of the Order):
Average daily earnings = Amount of payments / 12 / 29.3 , where:
29,3 is the average monthly number of calendar days.
However, in practice, a fully completed 12 months is often not available. If the billing period has expired not completely , it included one or more of the following periods (clause 5 of the Order, Letter of the Ministry of Labor of Russia dated 04/15/2016 No. 14-1 / B-351):
leave, including maternity leave;
time of disability;
periods of downtime and strikes at the enterprise;
additional days off to care for disabled children;
other periods provided for by law.
If there are periods excluded from the calculation total calendar days to determine the average earnings is set as follows.
In turn, the average daily earnings is determined as a quotient of the amount of payments and the number of days worked.
Example 1
The employee was granted leave for 14 days from June 5, 2017. The billing period is from June 1, 2016 to May 31, 2017. In the specified period, the employee was: on sick leave - from February 6 to February 15, 2017; on vacation - from 1 to 14 August 2016. How many calendar working days are included in the billing period?
Number full months works - 10 (except for February 2017 and August 2016).
Number of calendar working days: 10 x 29.3 = 293.
The number of working days in February is determined as follows: 29.3 / 28 x 18 = 18.84. In August: 29.3 / 31 x 17 \u003d 16.07 (days).
Thus, the total number of days of the billing period is: 293 + 18.84 + 16.07 = 327.91.
Explanations on this subject are given in the letters of the Ministry of Labor of Russia dated April 15, 2016 No. 14-1 / V-351, dated October 15, 2015 No. 14-1 / V-847. Officials recalled that in accordance with Art. 120 of the Labor Code of the Russian Federation, non-working holidays falling on the period of the annual main or annual additional paid vacation are not included in the number of calendar days of vacation. The duration of the vacation increases due to these days. This means that those days are excluded from the billing period when the average was kept for the employee, and not holidays.
Meanwhile, these days are initially excluded from the calculation period. That is why the average monthly number of calendar days is 29.3: (365 days in a year - 14 holidays) / 12 months. = 29.3.
Therefore, it is not necessary to additionally exclude non-working holidays from the months of the billing period.
Example 2
May 2017 was included in the billing period for calculating the average salary of an employee. But in May, the employee was on leave without pay for 4 calendar days - from May 2 to May 5. May 1 and from May 6 to 9 are non-working holidays and weekends. As a result, the employee worked from May 10 to May 31.
When calculating vacation days, the number of calendar days included in the calculation for May is reduced only for vacation days without pay: 29.3 / 31 x (31 - 4) = 25.52 (days).
Article 139 of the Labor Code of the Russian Federation allows companies to set their own settlement period - not 12, but 6 or even 3 months. It literally says this: in a 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. The phrase “if it does not worsen the situation of workers”, in our opinion, is the key one.
In other words, if the local regulatory act of the company provides for a settlement period, for example, 6 months, then before paying vacation pay to employees, the accountant needs to calculate vacation pay twice, based on:
from the previous 12 months;
from the period established by the local normative act.
If the amount of vacation pay calculated on the basis of the previous 12 months turns out to be more, then it should be paid.
Example 3
The internal local act of the organization established that the billing period for calculating the average daily earnings is 6 calendar months preceding the vacation. The employee went on vacation on vacation (for 28 days) from June 5, 2017. The billing period (from December 1, 2016 to May 31, 2017) has been fully worked out. In the 12 calendar months preceding the leave, the employee had the following exclusion periods:
During this period, the following payments were accrued:
– RUB 452,604.5 - wages for actual hours worked (12 months);
- 240,507.6 rubles. - wages for actual hours worked (6 months);
- 23,383.05 rubles. - holiday pay;
- 5120.45 rubles. - temporary disability allowance.
In April 2017, the employee received a bonus for the first quarter of 2017 in the amount of 20,000 rubles. (excluding hours worked).
First, we calculate vacation pay based on the billing period established by the organization (that is, 6 months).
The number of full months of work is 5 (with the exception of February 2017), the number of calendar working days is: 5 x 29.3 = 146.5.
The number of working days in February is determined as follows: 29.3 / 28 x 20 = 20.93.
Thus, the total number of days of the billing period is: 146.5 + 20.93 = 167.33.
The average daily earnings are determined based on the amount of earnings for six months (240,507.6 rubles) and the quarterly bonus. Since the bonus is calculated without taking into account the time worked, and the employee was on sick leave in February, the amount of the bonus included in the calculation should be adjusted to take into account the time worked.
In the first quarter of 2017 - 57 working days, actually 51 days worked. Therefore, the adjustment factor was 0.895 (51 days / 57 days).
Accordingly, the basis for calculating vacation pay is 258,407.6 rubles. (240,507.6 rubles + 0.895 x 20,000 rubles).
Thus, the average daily earnings - 1,544.3 rubles. (258,407.6 rubles / 167.33 days), and the amount of vacation pay is 43,240.4 rubles. (1,544.3 rubles x 28 days).
Then (for comparison) we calculate vacation pay based on 12 calendar months, the billing period is from June 1, 2016 to May 31, 2017.
The number of full months of work is 10 (with the exception of February 2017 and July 2016), the number of calendar working days: 10 x 29.3 = 293.
The number of working days in February is determined as follows: 29.3 / 28 x 20 = 20.93. In July - 29.3 / 31 x 3 = 2.83 (days).
Thus, the total number of days in the billing period is 293 + 20.93 + 2.83 = 316.76.
The average daily earnings are determined based on the amount of earnings for six months (452,604.5 rubles) and the quarterly bonus. As indicated above, the bonus is included in the calculation taking into account the time worked, that is, in the amount of 17,900 rubles. (0.895 x 20,000 rubles).
So, the basis for calculating vacation pay based on 12 months will be 470,504.5 rubles. (452,604.5 + 17,900).
Thus, the average daily earnings are 1,485.37 rubles. (470,504.5 rubles / 316.76 days), and the amount of vacation pay is 41,590.36 rubles. (1,485.37 rubles x 28 days).
Due to the fact that the amount of vacation pay calculated on the basis of 6 months (43,240.4 rubles) turned out to be more than the amount of vacation pay calculated on the basis of 12 months (41,590.36 rubles), the employee should be credited with the first of them.
Recall: under the reorganization legal entity civil law refers to the termination of the existence of one legal entity and the transfer of its rights and obligations to another (other) person (persons). This reorganization differs from the liquidation of a legal entity, which does not imply succession. According to civil law, the reorganization of organizations can be carried out in the following way (part 1 of article 57 of the Civil Code of the Russian Federation):
accessions;
separation;
discharge;
transformations.
By virtue of h. 5 Article. 75 of the Labor Code of the Russian Federation, a change in the jurisdiction (subordination) of an organization or its reorganization or a change in the type of state or municipal institution are not the basis for termination employment contracts with employees of the organization (institution). From this rule it follows that labor relations with employees continue automatically. They do not need to be fired and hired in new organization. But you need to make changes (by issuing, for example, an additional agreement) in employment contracts and work books.
Thus, when calculating vacation pay, payments for the last 12 months (or a shorter period - if it is provided for by the internal acts of the successor company), including those accrued by the successor company, are taken into account.
Example 4
Company 1 and Company 2 were merged into Company 3 (merger reorganization). The reorganization was completed in March 2017. At the same time, staff in new company was "transferred" from the predecessor companies. The employee went on vacation in May 2017.
The period for calculating vacation pay is from May 1, 2016 to April 30, 2017 (provided that this period has been fully worked out by the employee). The calculation takes into account payments made in favor of this employee by both company 3 and the predecessor company.
It happens that an employee falls ill during annual leave. Then his leave must be extended or rescheduled for another period determined by the employer, taking into account the wishes of the employee. This is indicated in Part 1 of Art. 124 of the Labor Code of the Russian Federation.
As a general rule, vacation is automatically passed for the corresponding number of days during which the employee was on sick leave. And the use of the remaining vacation days immediately after illness is not considered unauthorized use of vacation - provided that the employee promptly notified the employer about the period of incapacity for work.
Essential point: when extending leave, the employer is not obliged to to recalculate vacation pay - after all, in this case the number of rest days remains unchanged. The period of incapacity for work is paid in accordance with the generally established procedure. Such clarifications are given in the Letter of the Ministry of Labor of Russia dated September 20, 2016 No. 14-2 / V-899.
When postponing annual paid leave, the term for granting it is determined by the employer, taking into account the wishes of the employee. Upon leaving the sick leave, he is obliged to submit an application with a request to postpone the vacation to other dates.
Moreover, in the event of the transfer of the specified vacation, the number of vacation days actually used by the employee will not correspond to the number of vacation days paid by the employer. In this case, vacation pay is recalculated (see Letter of the Ministry of Labor of Russia No. 14-2 / B-899).
Example 5
Let's use the data from Example 3.
The employee went on vacation for 28 days from June 5, 2017. He was accrued vacation pay in the amount of 43,240.4 rubles, paid 37,619.15 rubles. (43,240.4 rubles - 43,240.4 rubles x 13%). During the vacation, he fell ill, was on sick leave for 5 days from June 19 to June 23, 2017. By agreement with the employer, 5 days of vacation were postponed to another period.
In this case, the actual number of vacation days turned out to be less - 23 instead of 28. The amount of accrued vacation pay should have been 35,518.9 rubles. (1,544.3 rubles x 23 days), 30,901.44 rubles would have to be paid. (35,518.9 rubles - 35,518.9 rubles x 13%).
The overpayment amounted to 6,717.71 rubles. (37,619.15 - 30,901.44), the employer must keep it at the next payment of income to the employee in cash.
In practice, situations are possible when an employee is hired in the order of transfer from another company and, in agreement with the new employer, he goes on vacation from the first days of work. It turns out that the employee generally does not have a single day for which he was paid a salary for the performance of a labor function. And in accordance with paragraph 8 of the Regulation, if the employee did not have actually accrued wages or actually worked days for the billing period before the start of the billing period and before the occurrence of the event, which is associated with the preservation of average earnings, the average earnings are determined based on the tariff rate established for him , salary (official salary).
We emphasize: the employee's earnings on same place work is taken into account only when calculating benefits (for example, for temporary disability).
So, the formula for calculating the average daily earnings is as follows:
Average daily earnings \u003d Monthly (salary) / 29.3
Example 6
The employee was hired by the company in the order of transfer from May 2, 2017. On May 15, he went on vacation for 14 days. Official salary - 45,000 rubles.
The average daily earnings of an employee for calculating vacation pay will be 1,535.84 rubles. (45,000 rubles / 29.3), the amount of accrued vacation pay is 21,501.76 rubles. (1,535.84 rubles x 14 days).
Three days before the start of the vacation, the organization is obliged to pay the employee vacation pay, which is calculated from the average daily earnings.
Features of calculating average earnings are approved by a decree of the Government of the Russian Federation
dated December 24, 2007 No. 922.
The general procedure for calculating average earnings when paying for vacation is established in Article 139 Labor Code Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation). In 2014 federal law from 02.04. 2014 No. 55-FZ, Article 139 of the Labor Code of the Russian Federation was amended. From now on, when calculating for vacation pay, instead of the coefficient 29.4, the coefficient 29.3 is used. The coefficient corresponds to the average monthly number of calendar days in a year.
For vacation pay and compensation for unused vacation average daily earnings are calculated for Last year- for 12 calendar months. To do this, the accrued wages, including all payments provided for in the organization, must be divided
by 12 (months) and by 29.3 (average monthly number of calendar days).
The billing period for vacation pay is 12 months prior to the month in which the employee goes on vacation.
First, the billing period.
Secondly, the amount of payments that the employee received in the billing period.
The pay period for vacation pay is 12 months immediately prior to the month in which the employee goes on vacation.
Calculate the calendar month:
January: 1st to 30th of the month inclusive.
February: from the 1st to the 28th of the month inclusive.
March: from the 1st to the 31st of the month inclusive.
EXAMPLE HOW TO DETERMINE THE PAYMENT PERIOD
The billing period includes:
July-December 2016
Now that the billing period has been determined, you need to calculate the amount of payments for this period.
The calculation includes all payments that were received by the employee: bonuses, additional payments, allowances, incentives, etc.
The list of payments that are taken into account, see the Decree of the Government of the Russian Federation
from 24.12. 2007 No. 922, or rather, in paragraph 2 of the Regulation approved by this resolution
about the features of the calculation of average earnings.
Here is a list of payments that need to be taken into account in the average earnings when calculating vacation pay:
Not included in the calculation of average earnings: material assistance, dividends, loans and other payments that are not related to. That is, payments are not for work.
We take into account the periods:
July-December 2016 and
January-June 2017.
The monthly salary of an employee is 20,000 rubles.
In addition to the salary, the employee receives bonuses for the fulfillment and overfulfillment of the sales plan in accordance with the Regulation on Bonuses, which is approved by the company.
In March, the employee exceeded the sales plan and received a bonus in the amount of 8,000 rubles.
In April, the employee again exceeded the sales target, but this time to a lesser extent and received a bonus of 5,000 rubles.
In May, the employee did not fulfill the plan, but received material assistance in the amount of 4,000 rubles in connection with the birth of a child.
12 months × 20,000 rubles = 240,000 rubles.
2) We include in the calculation two premiums paid in March and April 2017.
240 000 rub. + 8 000 rub. + 5 000 rub. = 253,000 rubles.
3) financial help are not included in the calculation.
It is not uncommon for organizations to introduce not monthly, but quarterly or annual bonuses. Such bonuses should be taken into account in the average earnings. equal shares. The total amount of the premium must be divided by the number of months that are included in the bonus period. For example, if the premium is for a quarter, the premium amount should be divided by 3 months.
If at least one of the bonus months did not fall into the billing period, part of the bonus "falls out" and is not taken into account in average earnings.
EXAMPLE OF ACCOUNTING FOR A QUARTERLY BONUS IN CALCULATION OF AVERAGE EARNINGS
The billing period is the 12 months preceding the vacation.
We take into account the periods:
August-December 2016 and
January-July 2017.
The monthly salary of an employee is 22,000 rubles.
In addition to the salary, the employee received a bonus for the 3rd quarter of 2016 in the amount of 18,000 rubles. The amount of the bonus per month will be: 18,000 rubles. : 3 months = 6,000 rubles
The 3rd quarter of the year includes: July, August, September. And in the billing period, we must take into account the period from August 2016 to December 2016. This means that we take into account only part of the quarterly premium, which refers to August and September 2016.
Calculate the average salary of an employee:
1) We consider wages for 12 months:
12 months × 22,000 rubles = 264,000 rubles.
2) We include in the calculation the premium for August and the premium for September (these are parts of the quarterly premium received by calculation) 264,000 rubles. + 6 000 rub. + 6 000 rub. = 276,000 rubles.
Such bonuses as gift payments for anniversaries of employees, the birthday of the organization, voluntary work by an employee for a sick colleague, and so on, are one-time in nature and are not provided for by the remuneration system. It turns out that you cannot include one-time payments in the calculation of average earnings. But, on the other hand, if you want to take into account such payments in the calculation of average earnings for vacation pay, simply include them in the Bonus Regulations or in the Collective Agreement.
