Calculation of leave on leave

Calculation of vacation pay for dismissal is recommended to be done by filling the unified form of T-61. Its use is not mandatory, but it allows to systematize the necessary data and reduce the probability of errors.

First of all, this document records information about the salary and other payments accrued for the settlement period, equal to 12 months preceding the month of dismissal. Calculation of vacation is made based on the amount of the following rewards: salaries, bonuses and bonuses accrued under an employment contract or an internal regulatory act of the enterprise (for example, the provision for bonuses). At the same time, social payments, material assistance, gifts, payment under civil law contracts, one-off bonuses not regulated by the employment contract are not taken into account.

Then you need to determine the length of service - the number of days that were worked out in the billing period. When calculating, you need to take into account: work time, sick leave, vacation at your own expense no more than 14 days, a decree, time off from work due to unlawful dismissal or dismissal. No account is taken of absenteeism, the time of legal suspension from work, compensatory time off for more than 14 days, parental leave (except for women working part-time).

To determine the length of service O, use the formula: O = 29.4 *

+ H; Where 29.4 is the average number of days; P is the number of months worked in full; N - calendar days in incompletely worked-out months, taken into account. In this case, the indicator H is calculated as follows: H = 29.4 / H1 * H2; Where H1 - the number of calendar days of the month worked out incompletely; H2 - number of days worked.

In the calculation of vacation also includes the calculation of the average daily earnings of the SOC, which can be produced by two formulas.

In the event that the employee does not have periods not included in the length of service, the calculation should be made as follows: C3 = S / P / 29.4;

Where C is the amount of remuneration for the settlement period;

П is the number of months worked out in full.

The presence of incomplete periods implies a different order of computations: C3 = C / (29.4 * P + H);

C - the amount of remuneration for the billing period;

P is the number of months worked in full;

N - calendar days in months, not fully implemented.

The number of unused vacation days is then determined D:

Д = Р / 12 * П-И;

Where P - duration of leave (according to the general rule it is 28 days);

P is the number of months worked in full;

And - the number of previously granted vacation days.

It is important to take into account that the month in which at least half of the working days have been worked out is considered complete. If the employee has worked less than half, then this month is excluded from the calculation. Often, as a result of calculating the number of vacation days, a non-integer number is obtained. It must be left unchanged or rounded up.

Calculation of vacation is made by the formula:

K = C3 * I;

Where K is the amount of compensation for leave ;

NW - average daily earnings;

And - the number of previously granted vacation days.

Also, the T-61 form contains a table for calculating employee benefits, which reflects the amount of accrued compensation for leave and retained personal income tax.

A frequent case in the practice of enterprises is the dismissal on leave. In such a situation, in accordance with the rules of calculation, the accountant must accrue compensation for both the time worked and the leave prior to the dismissal. So, if its duration is 28 days, then in the calculation of holidays it is necessary to add another 2.33 days, which will be accumulated during the rest period. It should be added that the right to a 28-day leave appears on the employee after 11 months of work. Thus, compensation for full leave can be obtained after 10.5 months.