The calculation of vacation pay upon dismissal is recommended by filling out a unified form T-61. Its use is not mandatory, but allows you to organize the necessary data and reduce the likelihood of errors.
First of all, this document contains information about the salary and other payments accrued for the billing period equal to 12 months preceding the month of dismissal. The calculation of vacation pay is based on the amount of the following remuneration: salary, allowances and bonuses accrued according to the labor contract or the internal regulatory act of the enterprise (for example, the bonus provision). At the same time, social payments, material assistance, gifts, payment under civil law contracts, one-time bonuses not regulated by the labor contract are not taken into account.
Next, you need to determine the vacation experience - the number of days that were worked out in the billing period. When calculating, you need to take into account: work time, sick leave, paid leave, leave at your own expense no more than 14 days , maternity leave , time of absence from work due to illegal dismissal or removal from office. Absenteeism, time of legal suspension from work, absenteeism in the part exceeding 14 days, parental leave (the exception is women who work part-time) are not taken into account.
To determine the length of service O, use the formula: O = 29.4 *
+ H; where 29.4 is the average annual number of days; P - the number of months worked out in full; N - calendar days in part-time months taken into account. In this case, the indicator H is calculated as follows: H = 29.4 / H1 * H2; where H1 is the number of calendar days of the month worked out incompletely; H2 - the number of days worked.
The calculation of vacation pay also includes the calculation of the average daily earnings of SZ, which can be done according to two formulas.
In the event that the employee does not have periods that are not included in the vacation period, the calculation must be done as follows: SZ = S / P / 29.4;
where C is the amount of remuneration for the billing period;
P - the number of months worked out in full.
The presence of incomplete periods implies a different order of calculations: C3 = C / (29.4 * P + H);
C - the amount of remuneration for the billing period;
P - the number of months worked out in full;
N - calendar days in months worked incompletely.
Next, the number of unused vacation days D is determined:
D = P / 12 * PI;
where P is the duration of the vacation (as a general rule, it is 28 days);
P - the number of months worked out in full;
And - the number of previously granted vacation days.
It is important to consider that the month in which at least half of the working days have been worked is considered complete. If the employee worked less than half, then this month is excluded from the calculation. Often, calculating the number of vacation days results in an integer. It must be left unchanged or rounded up.
The calculation of vacation is made according to the formula:
K = C3 * I;
where K is the amount of compensation for the vacation ;
SZ - 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 the vacation and personal income tax withheld.
A frequent case in the practice of enterprises is the dismissal on vacation. In such a situation, in accordance with the rules of calculation, the accountant must accrue compensation both for the hours worked and for the leave preceding dismissal. So, if its duration is 28 days, then another 2.33 days, which will accumulate during the vacation, should be added to the calculation of vacation pay. It must be added that the employee has the right to a 28-day vacation after 11 months of work. Thus, compensation for a full vacation can be received after 10.5 months worked.