The issue of calculating vacation pay upon dismissal can be considered quite relevant today, because almost all employees, employers and accountants had to deal with this procedure. And, of course, for these purposes, you can use the program "1C 8.3 Accounting", which takes into account the provisions of the Labor Code of the Russian Federation, which guarantees all employees an annual 28 calendar days of vacation.
Calculation of vacation pay upon dismissal
When calculating vacation pay using the product "1C 8.3 Accounting", it is important to take into account that, unlike specialized programs, in this case, the calculation itself must be done manually. To do this, you need to use the formula:
Compensation = Number of days of unrealized vacation x Average earnings.
That is, the calculation takes into account the average annual income and unused days of annual leave. In addition, it is important for stakeholders to know that this compensation must be paid to the leaving employee in accordance with legal regulations on the last day of his work.
An important point is to determine the number of unrealized vacation days. It is calculated as the product of the number of months worked per year and the vacation days that fall on them. If the vacation is partially used, it is necessary to subtract the days sold for rest from the above result.
Taking into account the fact that the Labor Code of the Russian Federation has determined an annual leave for employees in the amount of 28 calendar days, the number of vacation days, determined as a constant value for each worked month, is 2, 33 (28/12). And incomplete months of production are rounded up according to mathematical rules to the whole value. For example, 10 days would be "0" and 20 days would be "1".
Setting up the program "1C 8.3 Accounting"
To calculate vacation pay, first of all, you need to make some preparatory measures for setting up the program. To do this, you need to perform the following actions:
- "Salary and personnel" (enter);
- "Salary setting" (click);
- "In this program" (the label is put);
- "Payroll" (click the button);
- "Payroll" and "Keep records" (ticks are put);
- "Automatically recalculate" (check the box if necessary);
- "Accruals" (enter);
- "Create" (click the button);
- "Name of charge" (fill in the column);
- "Income code" (fill in the column);
- "Other income" (fill in the column);
- “Income fully taxable …” (fill in the column);
- "Method of reflection" (fill in the column);
- "Clause 8, Article 255 of the Tax Code of the Russian Federation" (fill in the column);
- the way the accrual is reflected (corresponds to the accounting account);
- "Record and close" (press the button).
Accrual of vacation pay upon dismissal
To calculate the vacation allowance upon dismissal of an employee, the program "1C 8.3 Accounting" provides for the following actions:
- "Salary and personnel" (enter the section);
- "All charges" (click the link);
- "Create" (click the button in the window);
- "Payroll" (click the link);
- "Organization" (fill in the deadline);
- "Add" (select an employee from the list);
- "Accrue" (press the button);
- "Vacation compensation …" (follow the link);
- indicate the preliminary calculated amount of vacation pay in the corresponding line;
- "OK" (press the button);
- "Accrued" (press the button);
- check charges and their decryption;
- "OK" (press the button ";
- check the correctness of filling in the "Contributions" and "Personal Income Tax" fields;
- "Record" (press the button);
- "Post" (press the button);
- "DtKt" (press the button);
- check the data on the amount of vacation pay indicated in the window upon dismissal and data on salary, personal income tax and contributions.
