All about car tuning

Form for calculating vacation pay per year. Calculation note on granting leave to an employee. non-standard cases on the topic of vacation compensation

Modern legislation of the Russian Federation guarantees citizens the right to work and the right to rest. The minimum duration of annual paid rest, according to current standards, should not be less than 28 days, and for a number of preferential categories of employees this value increases.

The employer, for its part, is obliged to ensure that its employees go on vacation. He is also responsible for monitoring the timely use by employees of their right to rest. The law prohibits employees from not using vacation during the working year. The exception is situations when an employee refuses a well-deserved rest and asks to be paid monetary compensation for it. However, there is a limitation here too. An employee has the right to take advantage of this opportunity for no more than 1 year in a row.

If the enterprise maintains a vacation schedule, then the worker must be sent on annual vacation within the period established by this document. This document is drawn up according to Form No. T-7, which contains information regarding the time when the company’s employees go on vacation. The document must be drawn up no later than December 17 of the current calendar year.

When developing the schedule, the wishes of the workers are taken into account, as well as the opinion of the trade union organization, if one operates at the enterprise. It also takes into account the fact that the calculation of employee vacation days is based on their working year, which is not tied to the calendar year, and begins from the day the citizen is hired.

To send an employee on vacation, the company's management must notify him of the start date of the vacation against signature, no later than two weeks in advance. After this, a corresponding order is issued in form No. T-6, on which the employee must also put his signature.

Before an employee goes on vacation, he must be paid the money due to him, but no later than 3 days before the start of the vacation. To make the necessary transfers, a special settlement note can be used. This document has a unified form No. T-60.

The note for calculating vacation pay in 2015, a sample of which was approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1, is used jointly by the accounting and personnel departments for processing and transferring vacation pay. At the same time, the legislation does not prohibit organizations from developing their own form of this document and using it to make cash payments. This form confirms that the employee has been granted annual paid leave and has made the necessary calculations for rest days.

The front side of the application-calculation is filled out by the personnel service on the basis of the issued order to grant the employee leave. On the reverse side, employees of the accounting department prepare the calculation of vacation pay.

The procedure for registration and application of a note-calculation

The calculation note is drawn up by authorized employees of the enterprise using the approved form No. T-60 or on an individual form developed by the enterprise. A separate document is filled out for each employee going on vacation.

It should be noted that the execution of this document is not mandatory. The management of the enterprise independently makes decisions regarding its use. In practice, management of companies with a small number of employees often do not use these statements. Larger companies draw up these documents to ensure vacation accounting and control over making the necessary payments. A number of specialized programs designed for accounting have a built-in system for automatically filling out the T-60 form when sending employees on vacation.

As noted earlier, the front side is filled out by the personnel officer on the basis of an order from the head of the enterprise. In fact, the first page of the calculation application duplicates the text of the vacation order. After filling it out, the authorized employee puts his signature, confirming the accuracy of the entered data. Next, the document is sent to the accounting department to enter information regarding the calculation of vacation pay.

The accountant selects the information he needs, which should be entered on the back of the application. The necessary calculations are made to determine the amount of payments to a specific employee. In this case, not only general information is noted regarding the entire amount of vacation pay, but also data on deductions from this amount and funds issued to the employee in person or transferred to the card.

After the calculation note is drawn up and signed by all authorized persons, it is filed with the salary settlement documents for the current reporting month, where it is left for storage. There is no need to familiarize the employee with it. However, upon application by the worker, he must be given a copy of this document.

Procedure for filling out form No. T-60

The procedure for filling out this document is approved by current legislation, as is its form. A settlement note on granting leave to an employee, a sample of which is set out in Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1, is drawn up no later than three days before the employee goes on leave, since it is during this period that the necessary calculations must be made with him. Let's take a closer look at the procedure for filling out the document.

Front side

On the first page of the note, information is entered by the HR employee. It contains the following information:

  • Name of the company or organization, its OKPO code;
  • Personal data of the employee sent on leave, as well as his position at the enterprise and personnel number;
  • Type of vacation (main or additional), indicating its start and end dates, as well as the total number of vacation days used.

Each settlement note is assigned a serial number and the date of its completion is indicated. The specified number is recorded in the accounting book.

It should be noted that the document must also indicate the grounds for granting leave with reference to the relevant documents. Often, this role is played by an order from the organization’s management to grant leave to a specific employee. In this case, the note must indicate the number and date of execution of this document.

At the end of the form, the personnel officer puts his signature, indicating his position and full name. After completing this page, the document is sent to the accounting department.

Reverse side

On the second page of the payroll note there is a section called “Calculation of wages”. In it, the accountant enters the information necessary to calculate the employee’s average hourly earnings and determine the total amount of vacation pay based on the number of rest days used.

At the beginning of the form, a table is filled out indicating the employee’s salary for each month of the last pay period. This takes into account not only his rate, but also all additional allowances and bonuses that he received. In this case, the adjusted amount is entered immediately; calculations are not made on the form.

Earnings are indicated without deduction of taxes and other deductions that were made on the basis of current legislation. All allowances that were accrued to a citizen must be noted below, with a note indicating when and on what basis they were received.

Earnings for the previous year are summed up, the total value is entered in the “Total” column. Based on this, further calculations will be made.

In the second plate on this page, the accountant must indicate the number of calendar days in the reporting year that are used to determine average hourly earnings. If the company uses an hourly payment system, the total number of hours worked by the employee must also be indicated. The last column in this table is determined by dividing the employee’s total earnings from the first table by the number of working days or hours from the second.

Next, enter information about the employee’s vacation. The first thing the calculator notes is in what months it will occur. To do this, the table is divided into two parts, the first half indicates the current month in which the employee goes on vacation, and the second is filled in if the vacation continues into the next month. For each period, calculations are made separately. The first column indicates the number of days that the worker will spend on vacation. In the second - the amount of vacation pay due for them. If the employee is provided with additional accruals, they are indicated in a separate column. The information from the two halves of the plate is summed up, the total value is entered in a separate column.

The following table calculates deductions from vacation pay. The total value of deductions is calculated by adding the amounts indicated in columns 16-21 and entered in column 22.

The last 23rd column indicates the amount of vacation pay that the employee will receive, taking into account tax deductions. To calculate it, the amount of deductions from column 22 is subtracted from the amount indicated in column 15.

The total payment amount is also indicated below in words. The details of the payment order, its date and number are also noted there.

At the end, the accountant, who is responsible for calculating and filling out the back side of the note, indicates his position and full name, puts a date and signature.

Nuances

Due to the fact that the settlement note has a unified form, problems with filling it out usually do not arise. However, it is necessary to note that when calculating vacation pay, periods for which the calculation of the employee’s average earnings (business trips, vacations, etc.) were used to pay for them were not taken into account. If in any month such accruals were the only ones, then a dash is placed in place of the amount and this time is deducted from the total working period.

Every employee who has worked at the company for more than six months can leave. The total duration of vacation is 28 days.


A calculation note is a document that indicates the periods applicable to a specific employee:

  • working year;
  • annual leave.

Vacation pay is also calculated.

There is a special form of note - T-60.

The form is optional for use, but can be used in any company. Moreover, it takes into account all the mandatory inclusions.

A note is being prepared by the personnel officer:

  • when registering the next vacation for employees;
  • upon dismissal (calculated).

In 2016, the procedure for paying vacationers is as follows:

  • accepted;
  • the application is endorsed by the director and transferred to the personnel officer;
  • published;
  • a settlement note is drawn up;
  • Vacation pay is paid three days before the vacation (in case of dismissal - on the last day of work).

Who draws up the document?

The document is double-sided, the front side is filled out by the personnel officer, and the back side by the accountant. The preparation of a settlement note is always preceded by one of the types of orders:

  • about dismissal;
  • about vacation.

Filling out the front side

On the first page of the form, the personnel officer (or other employee involved in personnel matters) enters the following information:

  • number and date of compilation;
  • Full name of the vacationer;
  • his personnel number;
  • position, profession (with rank);
  • Department;
  • beginning and end of the working year;
  • and his period.

Data is also entered about, if the employee is entitled to it:

  • type of leave (for example, for);
  • number of days and period;
  • order details.

After entering the listed information, the personnel officer indicates his position and signs.

Filling the reverse side

The second page of the form is a settlement page, it is filled out by an accountant. In the “billing period” column, paid periods of work (month and year) are entered. If an employee, for example, was on maternity leave, then this period of time is not taken into account.

The periods include all official payments:

  • salary;
  • bonus;
  • allowances, etc.

All payments are summed up and the result is entered into the final line. Column 4 indicates the total number of days worked per year. Next, it is calculated: total earnings are divided by days worked.

Vacation pay is calculated using the formula:

daily earnings x number of vacation days

Income tax on vacation pay is also calculated, taking into account deductions. As a result, the vacationer will receive the total amount minus tax or other obligatory payments (alimony, for example).

Calculation according to the rules of 2016

This year, vacation pay is calculated taking into account the following nuances:

  • if the employee worked only , this period will be the payroll period;
  • The accounting year is the period worked by the employee - a full 11 or 12 months.

The employee got a job on March 2, 2015, but wants to go on vacation only for 15 days from April 5, 2016. His working year is from 03/02/2015 to 03/01/2016. Since the year has been worked in full, vacation pay will be calculated for the full year, based on the average salary.

On average, a full month of work gives the right to two and a half days of vacation.

It should also be noted that not all amounts paid to an employee in a year are included in the calculation. So, for example, if an employee was allocated

Vacation pay in 2016 is calculated as before - based on the calculated average daily earnings for the year preceding the vacation. Examples of calculations allow you to understand exactly how vacation pay is calculated. There are three calculation options:

  • if the employee worked for a full year before the leave;
  • when working less than 12 months before leave;
  • upon dismissal and receipt of compensation for unused vacation.

Accrual of vacation pay as usual

If an employee works in this organization for more than 12 months, vacation pay is accrued to him in this order. For calculations, take the salary for the year before the vacation. If a person goes on vacation on July 1, 2016, then the calculation takes into account the salary for the period from July 1, 2015 to June 30, 2016. The following periods are excluded from this time:

  • sick leave;
  • leave related to pregnancy and childbirth;
  • unpaid leave;
  • receiving average earnings (for example, the employee was on a business trip).

The following types of payments are taken into account when calculating:

  • wage;
  • any allowances (for example, for complexity or special working conditions);
  • regional coefficients and allowances;
  • additional payments for working overtime, at night, in difficult conditions;
  • awards.

All kinds of social benefits, as well as financial assistance paid to employees, are not taken into account.

To calculate average earnings, the entire salary for the year is divided by twelve months and by 29.3 - this is the average number of days in a month. For example, Ivanov received a salary of 500 thousand rubles for the year. This means that his average daily earnings are 500,000/12/29.3=1422 rubles. Ivanov goes on vacation for 28 days, which means he will receive vacation payments in the amount of 1422*28=39816 rubles.

But such a case - when an employee worked for a full year and did not take sick leave or vacation during this time - is extremely rare. If an employee was on vacation or sick leave in a certain month, then the number of paydays is calculated as follows: 29.3/number of calendar days in a month*number of days worked by the employee.

How to calculate vacation pay in 2016? The example concerns an employee who has worked for a year. For the year he was paid a salary of 350 thousand rubles. Over the past year, he was on sick leave in June for 5 days; this month the number of days taken into account will be equal to 29.3/30*25=24.4. Average daily earnings are 350,000/12/(29.3*11+24.4)=1078. The employee goes on vacation for 28 days, he will receive 1078*28=30184 rubles during this time.

Accrual of vacation pay when working for less than a year

If an employee goes on his main vacation earlier than after 12 months of work, then for the calculation they take the salary paid to him for the time worked and divide it by the number of days worked. This results in average earnings per day, which must be multiplied by the number of vacation days provided to the employee.

Form note-calculation on granting leave in form T-60

A note-calculation on granting leave is a document confirming the fact that an employee has been granted annual paid leave. Form T-60 is also used to calculate vacation pay.

The form is double-sided. The front side is filled out by an employee of the HR department on the basis. Calculations for vacation payments are recorded on the reverse side.

Filling out form T-60

The front side must contain the following information:

Name of organization, OKPO code

Number and date of document preparation

Full name, position, personnel number of the employee and the name of the structural unit in which he works (if any)

Duration of main or additional leave

If an employee goes on another vacation, then the corresponding data is indicated in the table (type, code, duration, basis)

HR employee's signature

REVERSE SIDE

Column "Calculation period". If annual paid leave is issued, then all 12 calendar months are indicated, even if the employee has not yet worked for a full year. If maternity leave or child care leave is taken out, then we leave this column empty.

Column 3. The total amount of payments to the employee for each month of the billing period is reflected. If in any month the salary was increased or any allowances were made, then this is all taken into account in the indicated amount (plus). The resulting total value is used to calculate the average earnings per day in column 6.

Column 4. The number of calendar days in the billing period (per year) is indicated. The number of calendar days in each month is taken to be a conventional number - 29.3 days. This is subject to a fully worked month. If the month was not fully worked by the employee, then calendar days are calculated using the formula: (29.3 days / Number of calendar days in a month) * Number of days worked

Column 5. Filled out if summarized working time recording is installed for the employee.

Column 6. The amount of average earnings per day is indicated. Calculated using the formula:
Amount of accruals (line “Total” in column 3) / Number of calendar days (column 4 or 5)

Calculation of vacation pay. The amount is calculated using the formula:
Average daily earnings (column 6) * Number of vacation days (column 7) - personal income tax and other deductions (column 22)

At the bottom of the form it is indicated: the total amount of vacation pay in words, the number and date of the payroll (or RKO), which serves as the basis for the payment of vacation pay.