According to the Labor Code of the Russian Federation (Article 114), each employee is given 28 calendar days of rest annually. In connection with this situation, a situation often arises during dismissal when unused vacation is accounted for by monetary compensation. The 1C program allows you to make these accruals.
Unused vacation, implying monetary compensation, is taken into account in the calculations based on the average annual income and the number of its unrealized days. That is, the calculation of the amount is carried out according to the formula:
K = D x Z, where
K - compensation, D - number of days from unused vacation, W - average earnings.
Moreover, the employer is obliged to pay off the wage arrears with the employee on the last day of his stay at the workplace. This fully applies to monetary compensation for unused vacation.
When calculating, it is important to correctly calculate the number of unused days. It is determined by multiplying the number of vacation days per month and the number of months worked. Moreover, from this value, it is also necessary to subtract those vacation days that the employee has already had time to walk.
The number of vacation days that relate to each month worked is determined as a ratio of 28/12. That is, this value is equal to 2, 33 days in 1 month. And incomplete months of working off are taken into account by mathematical rounding (less than half a month is not taken into account, and more - is equated to a whole month).
Setting up the program "1C 8.3 Accounting"
Before calculating monetary compensation for unused vacation, you should first configure the 1C 8.3 Accounting program. This is done as follows:
- in the section "Salary and personnel" a window opens under the link "Salary settings";
- put a mark in front of the line "In this program";
- after clicking on the link "Payroll" checkboxes are put in front of the lines "Keep records of sick leave …", "Automatically recalculate …" and "Payroll by separate divisions" (if necessary);
- to open a window of types of charges, click the link "Accruals";
- a window for a new charge is opened with the "Create" button;
- here fill in the columns "Name of accrual", "Income code", "Other income", "Income fully taxable by insurance premiums" (type of income), "Method of reflection" and "Clause 8, Article 255 of the Tax Code of the Russian Federation" (type consumption);
- the method of reflecting the accrual for compensation is selected in accordance with the required accounting account;
- to save the settings, press the button “Save and close.
Calculation of compensation
To calculate compensation for unused vacation, it must first be calculated, as indicated above. And then you should do the following:
- section "Salary and personnel";
- link "All charges";
- "Create" button in the accruals window;
- link "Payroll";
- display "Organization" in the payroll window and select the required employee with the "Add" button;
- button "Accrue";
- link "Vacation compensation …";
- in the window that opens, the calculated amount of compensation is indicated and "OK" is pressed;
- by clicking "Accrued", the structure and decoding of accruals opens;
- to return to the calculation, click "OK";
- the fields "Personal Income Tax" and "Contributions" are checked;
- the buttons "Record" and "Post" give a command for the program to reflect the accruals in the accounting;
- the "DtKt" button opens a posting window, where compensation for unused vacation and accruals on salaries, contributions and personal income tax is indicated.
