How is the accrual of vacation

Everyone has the right to count on labor leave, which he is entitled to under labor law. The minimum duration is 28 calendar days, but depending on the nature of the work, it can vary (for example, for teachers (in most cases) it is 56 days). Leave an employee of an enterprise or organization can receive, if only worked on it for at least six months.

Before you send an employee to rest, the accountant of the company needs to take several successive actions: determine the average earnings, the period for which it is calculated, and the amount that the employee will receive. However, it is not difficult in theory, in practice, the calculation of vacation pay may cause some difficulties.

First, you need to determine what it means - the billing period. In order to learn it, you need 2 documents: the collective agreement (if any, otherwise another statutory act is taken) and the order of the head, on the basis of which leave is granted. In most cases, the billing period is prior to the provision of rest for 12 months. So, if vacation begins on December 15, 2012, then take to calculate the average earnings need time from December to November 30.

However, the period of time during which vacation pay is calculated can vary in different organizations, and the rights of workers should not be infringed. All these moments should be reflected in the normative legal acts of the organization, the main of which is the Collective Agreement.

The average earnings are determined in this way. The amounts accrued to the employee, with the exception of payments of a social nature (for example, material assistance) and bonuses, are added up. The resulting number is divided by 29.4, which is the average number of calendar days in a month, and by 12 (the number of months worked). The result and will affect the calculation of vacation.

If the year is not taken into account, then 12 is replaced by the number of months that are taken into account, the rest of the algorithm will remain the same. In the case when there is an incompletely worked month, 29.4 divide by the number of days in it, and then multiply by the number of calendar days for which the worked-out period falls. In situations where the employee has worked out all his working time, at the same time, having fulfilled the norm of work, the calculation of leave and payments on it, there should not be less than the minimum wage established at that moment.

The sum is given to the employee for three days (or earlier) before his rest begins. It, like other payments, is taxed, personal income tax and uniform social tax.

Thus, the rules for calculating vacation payouts are fairly simple. Average earnings are multiplied by the number of days that an employee will rest.

It should be noted that the average earnings can be indexed if the salary has been increased during the settlement period or legal rest. In such cases, the coefficient of increase is calculated, which will affect the amount that will eventually be given out to the employee.

In accordance with the Labor Code, the employee has the right to partially replace his / her vacation with monetary compensation. It will be calculated in the same way as the accrual of vacation.

The days (and, accordingly, the payments accrued at that time) are not included in the calculation period, if the worker was on sick leave, did not perform his duties due to the employer's fault or reasons not depending on either the boss or the employee. Also here include periods when a person was released from performing work (with or without salary remaining) on the basis of the current Labor Code.

So, on vacation, the employee must receive a benefit that equals his average earnings multiplied by the calendar days that he will rest. And here, it is very important for many to know how rightly they have paid this or that amount.