Deductions for unworked vacation days when you leave in 1C ZKUP: postings, orders

The employee used leave beforehand and leaves. Money paid, but time is not worked out. How to return funds? How is the retention of the unearned vacation days counted for dismissal?

Problem

An employee who has worked for six months or more has the right to paid leave. The employer must provide him with all 28 days of rest. Under a preliminary agreement, vacation can be used upfront. Legislation does not provide for the calculation of days in proportion to hours worked or other periods. For the second and subsequent years, leave can be granted to the employee at any time on schedule.

Example. The employee was registered at the company on December 21, 2012 and worked until December 20, 2013 inclusive. The right to leave for 28 days will arise from June 21. By agreement of the parties, he can use it before this time. If the employee leaves work before the end of the reporting year (December 20), then deductions for unworked vacation days are deducted from his salary upon dismissal.

rules

Deductions for unearned leave days on dismissal are calculated in all cases except for the following:

• The refusal of the employee to transfer to another position necessary for him for medical reasons, or the absence of the necessary vacancy for the employer;
• Liquidation of an enterprise, cessation of the activity of an IP;
• Reduction in the staff of the organization, IP;
• Change of the owner of the enterprise;
• Call an officer for military service;
• Restoration of a person who previously performed work, by a court decision or state inspection of labor;
• Recognition of a person as incapacitated;
• Death of an employee;
• The occurrence of extraordinary circumstances: military operations, a catastrophe, a natural disaster, a major accident, an epidemic.

If an employee who has been granted leave leaves work for any other reasons, deductions for unused vacation days on layoff are compulsorily calculated.

Calculation

Withholding is carried out for the day of leave, not worked out for 12 months, against which the employee has already received money. To calculate the period of vacation, you need to divide the number of rest days by 12. To find out the amount of deductions, you need to perform the following sequence of actions:

1. We calculate the number of months remaining until the end of the year for which the money was received. Legislatively, the counting procedure has not been established. Therefore, it is better to follow the rules for calculating vacation payouts and to round up the number of months to integers. The same principle can be used in calculating additional leave, compensation.

2. Multiply the days by the number of months that you need to work. This is how the duration of the unworked rest is calculated in a day. If the result is a fractional number, then it should be rounded in favor of the employee.

3. The figure should be multiplied by the average earnings per day, calculated when paying for leave. This will be withholdings for unearned vacation days upon dismissal. Insurance premiums and personal income tax, listed above, will later be compensated from the budget.

Example

Suppose an employee used a part of the 28 days of leave in advance. Immediately after going to work, he wrote a letter of resignation. Calculations showed that rest for 3.8 months of the working year was provided in advance. The resulting figure should be rounded to 4. For every day of the standard 28-day leave laid: 28/12 = 2.3 days of work. It turns out that the employee "must" the organization: 2.3 x 4 = 9.2, or 9 days of work. The average earnings per day amounted to 250 rubles. Calculate the amount of deductions: 9 x 250 = 2250 rubles.

Procedure

The deduction is made from the earnings due to the employee on the day of dismissal. Thus the sum can not exceed 20% of the salary. You can return the difference voluntarily, having agreed with the employee, or in court.

The annual leave consists of the main and supplementary. Rules for calculating the period of rest are calculated in the same way in all cases, except for additional payments for harmful or dangerous working conditions. Deductions from these categories of compensation are also not implemented.

Legal Aspects

At the dismissal of the employee, the amounts given for the unworked days should be withheld from his salary. If this is not possible due to the lack of that earned money, the employer can apply to the court for recovery. But if it is not proven that the employee's actions led to a violation of the settlement procedure, then the suit is likely to be refused.

Deductions for unearned leave days on leave: posting

The budget of income and expenses of the organization may provide for the creation of a reserve for such payments. Then the following posting is made in the balance: ДТ96 КТ70. In all other cases, the cancellation of the vacation is made as follows: ДТ20 КТ70.

Personal Income Tax and Contributions

How are the premiums withheld when paying vacation pay? It all depends on whether the amount of the last salary is enough to collect. If the funds due are enough to repay the debt, the following actions are performed.

1. The payroll is reflected in the payroll. At the same time, deductions for unearned days of leave upon dismissal are not calculated. NDFL, contributions are calculated according to the standard scheme. The excessively withheld amounts are reversed if the annual accounts are not yet signed. Otherwise, you have to correct the data in the balance sheet.

2. When paying vacation pay, the personal income tax is transferred to the budget. Excess amounts must be returned to the employee. In order to recalculate the amount, you need to submit to the Federal Tax Service a clarifying certificate of 2-NDFL and reflect in it all the calculations. The last day of work is considered to be the date of receipt of the salary upon dismissal. Therefore, the last salary in the report for the current year should be reflected by the month of dismissal. To submit clarifications RSV-1 FIU for the period in which the employee was on vacation, the organization is not obliged. Contributions were calculated without errors, there is no need to update the data.

Nuances

Based on the results of calculations, a negative amount of contributions may be formed. This means that the calculated payment is less unnecessary. Several possible outcomes are possible:

• The amount of earnings is enough, and the accounting department simply carries out the retention for the unearned days of leave upon retirement (the pensioner or any other employee - it is not important);
• Earnings are not enough, the employee agrees to voluntarily return the "surplus" of the amounts received to the cashier;
• The salary is not enough, the employee does not want to compromise, the organization sues and collects the money through the court.

In the first two cases, corrective certificates are given depending on the year in which the employee was employed: SZV-6-1 (2) - until 2012 and SZV-6-4 - from 01/01/2013. In adjusted forms, contributions should be reduced by reversed amounts. It is also desirable to provide a refined calculation.

Example

The store cashier resigns on 03/03/2014 at his own request. In December 2013, she was on an annual leave (28 days) for the period from June 18, 13 to June 17, Employee of 1961 r. The amount of payments subject to insurance premiums did not exceed 624 thousand rubles. since the beginning of the year. Average earnings per day - 421 rubles.

The amount of vacation: 421 x 28 = 11 788 rubles.

For days worked in March the employee is credited with 1263 rubles.

At the time of dismissal, the cashier worked 8 months and fourteen days (from 18/06/2013 to 03/03/2014 inclusive). Calculate the amount of withholding for unearned vacation days upon dismissal:

1) 12 - 8 = 4 months. - Unworked time;

2) 421 x 4 x 28: 12 = 3 929 rubles. - "debt" of the employee.

The organization transfers insurance contributions at a rate of 0.2%. At the time of dismissal, the accounts for 2013 were not handed over. The employee agreed with voluntary retention. Since the amount of wages is less than the "debt", the cashier independently returned the difference to the cashier's office. We will display the deductions for unearned days of leave upon dismissal. Postings in December 2013:

1. ДТ44 КТ70 - 11 788 rub. - Accrued vacation.

2. DT70 KT68 - 1532 rub. - withholding personal income tax.

3. DT68 KT51 - 1532 rubles. - tax is transferred to the budget.

4. ДТ70 КТ50 - 10 256 rub. - Holiday pay was paid from the cashier.

5. ДТ44 КТ69:

• 2593 rubles. (11 788 x 0.22) - contributions to the insurance part of the pension were assessed.
• 342 rubles. (11 788 х 0.029) - contributions to the FSS.
• 601 rub. (11 788 x 0.051) - contributions to the FIFOM;
• 24 rubles. (11 788 х 0,002) - insurance against occupational diseases.

March 2014-th:

1. ДТ44 КТ70 - 1263 rubles. - The salary is calculated.

2. DT70 KT68 - 164 rubles. (1263 x 0.13) - withholding personal income tax.

3. DT44 KT69:

• 278 rub. (1263 x 0.22) - contributions to the FIU.
• 37 rubles. (1263 х 0.029) - contributions to the FSS.
• 64 rubles. (1263 x 0.051) - contributions to the FOMIF.
• 3 rubles. (1263 х 0,002) - insurance against occupational diseases.

In March 2014 (December 2013), all amounts are adjusted:

1. ДТ44 КТ70 - 3929 rubles. - Retirement holidays.

2. DT70 KT68 - 511 rubles. - Personal Income Tax has been reversed.

3. DT44 KT69:

• 864 rubles. - the amount of contributions of part of the labor pension has been reversed.
• 114 rubles. - The contributions to the FSS have been adjusted.
• 200 rubles. - Contributions to the FRIFF are reversed.
• 8 rubles. - contributions for occupational diseases have been adjusted.

The organization transferred personal income tax from vacation pay in the amount of 1,532 rubles. Income tax, calculated from the salary, is 164 rubles. "Surplus" of personal income tax - 511 rubles. We display the adjustment of the retention for the unearned days of leave upon dismissal. Postings:

1. ДТ68 КТ51- 164 rubles. - the entire amount of tax is transferred to the budget.

2. DT70 KT51- 511 rubles. - the cashier returns the "surplus" of the withhold personal income tax.

3. ДТ50 КТ70 - 2830 rubles. (3929 - 1263 - 164) - the funds went to the cashier.

The debt of the budget for personal income in the amount of 511 rubles. Can be accounted for as a payment of future tax payments.

Create a reserve

Now consider an example in which an employee refused to voluntarily return the money. The organization is forced to create a reserve to pay for the holidays. Let's change a little the initial data of the previous task:

• 28 days of vacation were spent in advance;
• Average earnings of the cashier per day - 421 rubles;
• Working year: 01.06.13 - 31.05.14, not worked out for 6 months holiday;
• The employee resigns on March 3, 2014.

The amount of vacation pay: 421 x 28 = 11 788 rubles.

The enterprise creates a reserve for payment, therefore:

• The amounts for the fully worked off are written off from the reserve;
• The amounts for the unworked day are written off as current expenses.

Accrued wages for March - 1263 rubles.

At the time of dismissal, the cashier worked 8 months and 2 weeks (14 days) for the reporting period. The calculation will take into account the full 8 months: 12 - 8 = 4 months. - Unworked time.

We consider:

11 788: 12 x 4 = 3929 rubles. - for such an amount it is necessary to hold for unused vacation days upon dismissal.

The director's order in such cases provides that the unprocessed amounts should be written off against the expenses for the current period.

Contributions were paid at a rate of 0.2%. At the time of dismissal, the accounts for the previous year were not handed over. The employee does not agree with the withholding. The size of the salary for March is not enough for the calculations. The cashier voluntarily does not want to return the missing amount.

1. ДТ96 КТ70 - 5894 rubles. - Accrued leave from the reserve (before rest).

2. ДТ44 КТ70 - 5894 rubles. - Accrued leave due to current expenses (on the day of dismissal).

3. DT70 KT68 - 1532 rubles. - withhold personal income tax.

4. DT68 KT51 - 1532 rubles. - Personal income tax is transferred to the budget.

Retention for unearned days of leave upon dismissal in 1C ZUP

In granting employee leave from the accrued amount, personal income tax is withheld. If the manager's instruction provides for the withholding of excessively assessed amounts, it is necessary to return the tax in the manner established by the Tax Code of the Russian Federation. In BU these operations are carried out by reversal. Consider how to reflect the retention for unworked vacation days when you leave (wiring 1C).

First you need to look at the program settings. If the calculation algorithm is set to "Does not reduce taxes", the retained amounts will be registered, as usual. If the "Reduction of fees" is set, then the amounts will be recorded as a reversal of the accrual.

Example

Let's say that on May 22, 2014 the employee was dismissed at his own request. From 06.03.2014 to 20.03.2014 he was given an advance payment for 14 days. The employee was admitted to the organization on 01/17/2014. At the time of dismissal I worked 4 months and 5 days. To reflect the withholding for unearned days of leave upon dismissal, a special document "Calculation of the employee's dismissal" is provided in 1C ZPP.

The number of days not worked is defined as follows:

• Until the end of the reporting year (23.05.14 - 16.01.15) there are 7 months and 25 days. They are rounded up to 8 full months.
• Number of days of vacation: 28: 12 x 8 = 19.
• We exclude the used days: 19 - 14 = 5.

In the program, you need to set the option "Hold in advance", indicating "Calculation procedure" - "calendar days" in the amount of 5. Then you need to create a settlement sheet. The deductions in the "Individual Card of the Unified Social Tax" do not affect the accruals. During the days worked, the employee is credited with 18 190 rubles. We will carry out the retention for the unearned days of leave upon dismissal. Postings:

• The order of the manager provides for the return of excessively paid amounts. Therefore, in the program, you need to reverse the document "Payroll":

- ДТ44 КТ70 - calculation of the salary;

- DT70 KT68 - withholding personal income tax;

- ДТ44 КТ69 - deduction of charges.

• Then enter a new one, with counted vacation days.