The period from January to June

Any company knows that paying taxes on time is just as important as paying wages. Tax calendars will remind you when and what tax to pay.

Production calendar Is an important assistant in the work of an accountant! The information provided in the production calendar will help you avoid errors in the calculation of wages, facilitate the calculation of working hours, sick leave or vacation.

The calendar for 2019 will show the holidays, tell about the transfer of weekends and holidays in the current year.

On one page, designed in the form of a calendar with comments, we tried to collect all the basic information that is in demand in your work every day!

This production calendar has been prepared on the basis of Resolution Pof the Government of the Russian Federation of October 1, 2018 No. 1163 " "

First quarter

Second quarter

Third quarter

Fourth quarter

* Pre-holiday days in which the working time is reduced by one hour.

In 2018, a new procedure for calculating vacation pay was established. In this article, we will take a closer look at how to calculate vacation pay in 2018, and also analyze a few examples.

Calculation of vacation pay in 2018 according to the new

The basic procedure for calculating vacation pay for 2018 remains the same. It is also necessary to be based on the decree of the Government of the Russian Federation No. 922. To calculate vacation pay, use the following formula:

O \u003d SDZ x D,

О - the amount of vacation pay accrued to the employee;

SDZ - the size of the average daily earnings of an employee;

D is the number of vacation days.

At the same time, the number of vacation days is determined on the basis of a vacation order. Average earnings are calculated separately and depends on the amount of payments that were accrued to the employee during the billing period, as well as the number of days in the billing period.

The formula for calculating average earnings is as follows:

SDZ \u003d V / Dr,

B - payments that are accrued to the employee for the billing period and are taken into account in the calculation;

Dr - the number of days in the billing period that are taken into account in the calculation.

Settlement period

The settlement period is understood as the time for which payments to the employee are taken into account.

For the settlement period, either one of the periods is taken:

• Standard, that is, 12 months that precede the month in which the employee goes on vacation;
• Special, when the standard period is replaced by another period, which the employer has the right to choose at its own discretion.

Important! For calculating vacation pay, payments are taken into account for a standard settlement period, or for a special period.

It should be borne in mind that in the billing period all days for the previous 12 months do not need to be included. For example, when an employee got a job only in the middle of the year, only the days that he actually worked out should be taken into account.

In addition, some days of their billing period will need to be excluded. These are the days when benefits were accrued to the employee or when work was interrupted due to downtime or strikes.

The settlement period can be either less than a calendar year or more. For example, a billing period of more than 12 months is established in cases where an employee's salary changes during the year, or too many days need to be excluded from the period.

When a special settlement period is used for the calculation, vacation pay is calculated in two ways: standard and special. That is, the accountant needs to compare the amount received when calculating for the 12 months preceding the vacation with the amount received using a special method of calculation. In this case, you need to choose the period in which the amount of vacation pay for the employee will be greater.

Number of days in the billing period

Now you need to determine the number of days to be taken into account in the billing period.

If there were excluded days in the billing period, then the number of days is calculated as the sum of the number of days in fully worked months and the number of days taken for calculation in months that are not fully worked.

For a fully worked month, a month is taken in which there are no excluded days from the first to the last.

The calculation of the number of days in fully worked months is made as follows: the number of months worked in full is multiplied by 29.3 (the average monthly number of calendar days).

The calculation of days in months worked incompletely is calculated as follows: 29.3 is divided by the number of days in this month (that is, 28, 30, 31 or 29 if the year is a leap year) and multiplied by the number of days worked in this month.

The number of days worked is then calculated as the total number of days in that month minus the days to be excluded.

Important! Weekends falling on the excluded periods are not taken into account, and all other days off are referred to as worked days.

What payments are taken into account when calculating vacation pay

When accounting for payments, special attention should be paid to bonuses. Those bonuses that are paid at the end of the month are taken into account at 100%, and quarterly or annual bonuses are divided in proportion to the number of days worked.

Also, when calculating, you need to take into account the increase in salaries in the organization, which were made taking into account inflation. In this case, the calculation takes into account the indexation coefficient of the salary.

Vacation duration

Vacation is taken into account in calendar days, and it does not matter whether there are days off during this period.

Important! An employee can extend a vacation only due to holidays that fall on the period of his vacation.

Examples of calculating vacation pay

Example # 1

Consider an example when an employee in the billing period has worked all 12 months:

Petrova O.P. wrote an application for vacation from March 1 to March 28, 2018. Petrova's salary is 45,000 rubles, the monthly bonus is 5,000 rubles.

Let's calculate the average earnings: (45,000 + 5,000) x 12/12 \u003d 50,000 rubles.

The vacation pay will be as follows: 50,000 / 29.3 x 28 \u003d 47,781.51 rubles.

Petrov will receive vacation pay minus personal income tax, that is, 41 569, 97 rubles

Example # 2

Now let's consider an example when an employee has not worked out the billing period completely:

Ivanov I.I. got a job on October 10, 2017. He wrote a vacation application for 14 days from 14 to 27 May 2018. When employed, Ivanov was given a salary of 40,000 rubles for a probationary period of three months. After the probationary period, Ivanov was given a monthly bonus equal to 5,000 rubles.

Determine the billing period: from October 10, 2017 to April 30, 2018. At the same time, we divide the period taken into months, worked out completely and not completely. Ivanov fully worked 6 months from November 2017 to April 2018, that is: 6 months x 29.3 \u003d 175.8 days

In October 2017, Ivanov did not work a full month, that is, we exclude 9 days from it: 29.3 x 20/30 \u003d 19.53 days

Total number of days: 175.8 + 19.53 \u003d 195.33 days

Let's calculate the average earnings: (26,666.67 + 2 x 40,000 + 4 x 45,000) / 195.33 \u003d 286,666.67 / 195.33 \u003d 1,467.60 rubles

Vacation payments will be: 1,467.60 x 14 \u003d 20,546.40 rubles

Ivanov will receive 17 875.37 rubles in his hands

Example # 3

Consider an example when an employee was paid a quarterly bonus for hours worked

Petrov P.P. got a job on September 1, 2017. At the end of the 4th quarter of 2017, Petrov was paid a bonus in January 2018, equal to 12,000 rubles. Petrov's salary is 40,000 rubles. Petrov wrote an application for vacation for 14 days from July 10, 2018.

The bonus to Petrov was accrued for the last three months of 2017, respectively, the bonus includes in the calculation in full.

Let's calculate the earnings: 40,000 x 10 + 12,000 \u003d 412,000 rubles

Let's calculate the average daily earnings: 412,000 / 10 / 29.3 \u003d 1,406.14 rubles

Vacation: 1 406.14 x 14 \u003d 19 685.96 rubles

Petrov will receive 17 126.79 rubles in his hands

Example # 4

Consider an example when an employee was paid an annual bonus for hours worked

Petrov P.P. got a job on September 1, 2017. At the end of 2017, Petrov was paid a bonus in January 2018, equal to 12,000 rubles. Petrov's salary is 40,000 rubles. Petrov wrote an application for vacation for 14 days from July 10, 2018.

The bonus to Petrov was accrued for 2017, respectively, the bonus is included in the calculation in accordance with the hours worked. In 2017, Petrov worked for 4 months, so we include the following amount in the calculation: 12,000 / 12 x 4 \u003d 4,000 rubles.

Let's calculate the earnings: 40,000 x 10 + 4,000 \u003d 404,000 rubles

Let's calculate the average daily earnings: 404,000 / 10 / 29.3 \u003d 1,378.84 rubles

Vacation: 1,378.84 x 14 \u003d 19,303.76 rubles

Petrov will receive 16 794.27 rubles in his hands

Airbus A321 of Turkish Airlines

& copy Mikhail Vakhneev, AVIA.RU