All employees registered under an employment contract after a certain time are entitled to an annual basic paid leave. For it, employees need to pay vacation pay, which is the product of the number of vacation days by the average wage. There are a number of peculiarities in calculating them, which will be described below.
It is necessary
- - production calendar;
- - Decree of the Government of the Russian Federation No. 922 of 24.12.2007;
- - billing statements for the billing period;
- - time sheet;
- - calculator.
Instructions
Step 1
First, determine the period for which you will calculate the amount of vacation pay. To do this, use the production calendar. Usually, for such a period, 12 calendar months are taken into account for those employees who work at the enterprise for a year or more. If the employee has been working in the organization for less than a year, then the period from the beginning of work to the end of the month before the month of the specialist's leave on vacation should be taken. The calculation should not include a business trip, unpaid leave and other cases provided for in the Decree of the Government of the Russian Federation No. 922 of 12.24.2007.
Step 2
Sum up all payments that the employee received for the performance of their job duties. These include payment at the tariff rate, salary, bonuses, that is, all amounts that were included in the employee's salary. It is necessary to exclude from the calculation those payments, the list of which is prescribed in the Decree of the Government of the Russian Federation No. 922 of 12.24.2007.
Step 3
Determine the average monthly number of days. To do this, divide the number of days in the billing period by 12 (if the calculation is made for a year), by the period that the employee works in this company (if the specialist works for less than a year).
Step 4
Calculate the number of calendar months fully worked in the billing period. To do this, use a timesheet maintained by a timesheet or personnel officer.
Step 5
Determine the number of calendar days in an incomplete month worked. To do this, divide the average monthly number of days by the number of calendar days of fully worked months. Multiply the result by the number of calendar days in a particular month.
Step 6
Calculate the employee's average daily earnings. To do this, multiply the number of calendar months fully worked by the average monthly number of days and add the number of calendar days in an incompletely worked month. Divide the salary for the billing period by the result obtained.
Step 7
The average daily earnings of a specialist for the billing period, multiply by the number of calendar days of the vacation provided. Give money to the employee no later than three days before the start of the annual basic paid leave.
