According to article 114 of the Labor Code of the Russian Federation, each employee has the right to annual paid leave. The duration of the vacation cannot be less than 28 calendar days (Article 115 of the Labor Code of the Russian Federation). Vacation pay is calculated based on the average earnings for 12 months (Government Decree 922 of December 24, 2007).
It is necessary
- - vacation schedule;
- - calculator or program "1C Enterprise".
Instructions
Step 1
Pay the employee for the next vacation three days before it starts. If the specified days fall on weekends or holidays, you must pay the day before. If you have not done this, the employee has the right to postpone the vacation at any time convenient for him, that is, to go to rest outside the schedule.
Step 2
In case of late payment of vacation pay, the employee has the right to go to court or to the labor inspectorate and demand to pay him a penalty for each day of delay in the amount of 1/300 of the refinancing of the Central Bank of the Russian Federation at the time of contacting the indicated authorities.
Step 3
Calculate vacation pay by adding up all the amounts earned for 12 months from which you withheld 13% tax. Divide the received amount by 12 and the average number of calendar days specified in the resolution 922, that is, by 29, 4. You will receive the average earnings in one day. Multiply it by the number of vacation days, subtract 13%. The remaining amount will be paid for the employee's main vacation.
Step 4
If a regional coefficient is calculated in your region, add it to the total amount of the calculated payments and only after that subtract 13%.
Step 5
All payments within 12 months on social benefits, material assistance, one-time bonuses and other charges from which income tax was not withheld are not included in the total amount of calculating average earnings.
Step 6
If an employee wrote a vacation application without having worked at your company for 12 months, accrue vacation pay based on the average earnings for the actual hours worked. Divide the total by the months actually worked and by 29.4, multiply by the number of days of vacation provided. You have the right to pay vacation pay for the whole year, if the employee leaves earlier, deduct the entire overpaid amount of vacation pay from the calculation upon dismissal.
Step 7
Instead of the average earnings for 12 months, you have the right to apply other periods for the calculation, if they are specified in the internal acts of the enterprise and do not prejudice the interests of employees. That is, another period for calculating the average earnings can be used only if the average daily amount is not lower than that calculated for 12 months or for the actual period of work.
