Terms and features of payment of vacation benefits in accordance with the Labor Code of the Russian Federation. The employee has been on vacation since the beginning of the month.

Every worker has the right to annual paid rest of at least the duration established by law. Article 114 of the Labor Code of the Russian Federation also obliges the employer to preserve the employee’s place of work, position and average earnings during the vacation.

Labor Code of the Russian Federation on the timing of receiving vacation benefits

Annual paid leave is provided to each employee. This right is enshrined in law by the corresponding article of the Labor Code of the Russian Federation.

The duration of annual paid leave usually does not exceed 28 calendar days. Longer vacations are established for certain categories of workers, for example, for workers of the Far North, employees of hazardous industries, etc.

The legislator provided for the preservation of the average earnings of the working person during the annual rest period allotted to him. Payment for this period is set according to a formula.

By multiplying the number of days of rest by average earnings, the amount of vacation pay is determined. To calculate average daily earnings, a calculation period of 12 months is taken and payments are made only for the time actually worked. Disability benefits and various social benefits are not taken into account.

The period for which vacation pay is paid is established by Part 9 of Article 136 of the Labor Code of the Russian Federation. Vacation pay must be paid no less than 3 days before the start date of the vacation. Earlier you can pay vacation pay, but later you can’t. In case of delay in payment of benefits due to the fault of the enterprise, the employee is entitled to compensation.

It is also not very convenient to make a payment earlier than three days in advance. Various circumstances may arise in which going on vacation will have to be postponed (for example, illness). Therefore, it is optimal to accrue and pay vacation pay 3 days before the start date of the vacation.

Despite the fact that the above-mentioned article of the law does not specify the status (calendar or working) of these three days, there is a special letter from Rostrud (No. 1693-6-1 dated July 30, 2014), according to which the counting must be carried out in calendar days. Three calendar days before the start of the vacation, benefits must be paid.

Late payment of vacation pay

Administrative liability for an employer who has not notified an employee of the vacation entitled to him by law or who has committed such a violation of the Labor Code of the Russian Federation as failure to pay vacation pay on time is provided for in Art. 5.27 Code of Administrative Offenses of the Russian Federation:

for officials, a warning or fine from 1 to 5 thousand rubles;
for entrepreneurs a fine of 1 to 5 thousand rubles;
for organizations a fine of 30 to 50 thousand rubles.

Find out at what time he can count on vacation, working the right from the vacation schedule, the preparation of which everyone is notified against signature. If there is no such schedule, the employee writes a statement.

The vacation application was submitted less than 3 days before the expected vacation date

Most likely, such leave will not be issued: the employer will not have time to make calculations and pay vacation pay.

Although the Labor Code of the Russian Federation does not regulate the time for submitting an application for vacation, given that vacation pay must be paid 3 days before its start, the application must be submitted at least 4 days in advance. Otherwise, the employer simply will not have enough time to complete the registration and payment within the period established by law.

It is worth noting that in most cases it is not necessary to apply for annual paid leave. The fact is that enterprises draw up a vacation schedule, of which the employee is notified in advance, against signature.

When the deadline established by the schedule approaches, the director issues an order to grant vacation, and the accounting department calculates vacation pay based on it. The employee, having read the order, puts his signature on it as a sign of consent.

If an employee requires paid leave, but not at the time established by the vacation schedule, he must write an application at least 4-14 days before the expected date of departure.

Watch the video below about the timing of vacation pay:

If the last of three days before the issuance of vacation pay coincides with a weekend

As mentioned above, vacation pay must be issued no less than three days before the first day of vacation. The deadline for paying vacation pay in 2019 remains the same; no changes regarding the norms established by law have been adopted.

If the third day is a weekend or non-working day, the payment must be made taking this into account, that is, 4 or 5 days in advance. If the payment is made not through a cash register, but by non-cash transfer to a bank card, you need to take into account the working hours of banks. You may have to make the transfer earlier than 3 days before the start date of your vacation.

For example, an employee is scheduled to go on vacation starting May 10, 2017. His vacation pay must be paid no later than May 7. Considering that May 7 is Sunday, and May 6 is Saturday, the day the benefit is issued is shifted. Even if the accounting department works on Saturdays and makes a transfer to the card, the bank is not working, which means the employee will not receive the money. Therefore, payment of vacation pay must be made no later than May 4-5, 2017.

Ask questions in the comments to the article and get an expert answer

03.03.2014
Magazine "Simplified"

Choose one of two options.

First: calculate vacation pay from available salary data, and at the end of the vacation, recalculate the average salary for vacation pay and make additional payments to the employee.

Second the method is less reliable, but simpler: pay your salary in advance before the end of the month, so that you can immediately calculate vacation pay using it and then not have to recalculate it.

Let's assume your employee goes on vacation from August 1 to August 14, 2014. According to the calculation rules, it will have a period from August 1, 2013 to July 31, 2014. But for July 2013, wages are accrued on July 31, and vacation pay must be paid to the employee three days before the start of the vacation. This is stated in Article 136 of the Labor Code of the Russian Federation. What to do here?

After all, vacation pay must be paid based on average earnings calculated for a period equal to the previous 12 calendar months (clause 10 of the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).

In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive). This is stated in Article 139 of the Labor Code of the Russian Federation and paragraph 4 of the Regulations.

It turns out that if vacation starts on the 1st day of the month, then at the time vacation pay is calculated there is no data on the amount of wages for the last month. But you cannot shift the billing period. In this situation, there are two options to solve the problem.

First option. Pay vacation pay before the end of the billing period based on the amounts that have already been accrued in the billing period. And next month, calmly recalculate based on the already completely correct numbers. Then, simultaneously with the payment of the next salary to an employee who has returned from vacation, it will be possible to pay additional vacation pay.

Second option. This approach is based on a certain trust in the employee. You can pay the employee's salary in advance before the end of the month in order to calculate vacation pay without subsequent recalculation. However, if suddenly, for example, an employee gets sick just before a vacation, then after the vacation they will have to make a recalculation with a decrease in the amount of vacation pay.

In addition, the Tax Code of the Russian Federation does not contain rules requiring that vacation pay be taken into account in proportion to the vacation days falling on each reporting (tax) period (letter of the Federal Tax Service of Russia dated March 6, 2015 No. 7-3-04/). Let us note that the overwhelming majority of courts have always supported this approach (see, for example, Resolution of the Federal Antimonopoly Service of the West Siberian District dated November 7, 2012 No. A27-14271/2011, Moscow District dated June 24, 2009 No. A40-48457/08-129-168 , Ural District dated December 8, 2008 No. A07-6787/08). Please note: insurance premiums are calculated at the time of determining the amount of vacation pay, regardless of the duration of the vacation falling in different months (Part 3, Article 15 of the Federal Law of July 24, 2009 No. 212-FZ). In income tax expenses, insurance premiums are also taken into account at a time - on the date of accrual (clause 1, clause 1, article 264, clause 1, clause 7, article 272 of the Tax Code of the Russian Federation).

Calculation of vacation pay if vacation starts on the 1st

In our case, the average earnings have increased, we promptly pay the difference in vacation pay to the employee, and the date of receipt of income, which will be reflected in 6-NDFL, will be a different date - October 5.

Vacation from the 1st day of the month in 1C: Salaries and personnel management 8th edition 3.1 The situation when an employee goes on vacation from the 1st day of the month quite often raises questions from our clients and readers: vacation pay must be paid 3 days before the start of the vacation, the previous month is still not fully worked, and wages have not been accrued, but this month must be included in the calculation of the average.

Info

Previously, I advised my clients to simply recalculate the vacation accrual document after the final calculation of salaries for the previous month, but with the advent of 6-NDFL, the situation has changed a little.

Let's consider an example in the 1C program: Salaries and personnel management 8th edition 3.1.

Vacation next month, vacation pay this month

If we look at the calculation of average earnings, we will see that wages for September were not included in it.

Attention

We pay vacation pay to the employee in the amount calculated according to this document, then we calculate and pay the salary for September.

After data on wages for September appears, vacation pay needs to be recalculated.

Until 2016, you could simply go into a previously created document, recalculate it and pay the employee the difference in amounts if average earnings increased.

But with the advent of 6-personal income tax, the situation has changed: now we calculate and pay personal income tax in the context of the dates of receipt of income, the vacation tax was calculated on the date September 28, then was withheld and transferred to the budget, so now it is not advisable to recalculate this personal income tax.

Accrual of vacation pay if vacation from the 1st day

There will be special rules for paying personal income tax on vacation pay.

Personal income tax withheld when paying vacation pay to an employee is transferred by the tax agent no later than the last day of the month in which such payments were made (para.

2 clause 6 art. 226 of the Tax Code of the Russian Federation in the new edition). Note! We collected all controversial issues regarding the payment of personal income tax on vacation pay and turned to officials.
In our article “The Federal Tax Service has clarified the control dates for personal income tax and contributions from vacation pay” - comments from Federal Tax Service specialists, a cheat sheet with control dates, as well as samples of 6-personal income tax, payment slips and postings.
Insurance premiums. The base for calculating mandatory insurance contributions paid to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund of the Russian Federation must include vacation pay for the month in which they are accrued (Part.

1 tbsp. 7 Federal Law dated July 24, 2009 No. 212-FZ, letters of the Ministry of Labor dated August 12, 2015 No. 17-4/OOG-1158, dated June 17, 2015 No. 17-4/B-298).

Vacation pay calculation

When vacation pay is included in expenses depends on the method of calculating income tax: accrual or cash method. Under the accrual method, vacation pay is recognized as an expense on a monthly basis in the reporting (tax) period to which it relates, regardless of the date of payment (clause
1 and 4 tbsp. 272 of the Tax Code of the Russian Federation). However, the Russian Ministry of Finance believes that vacation pay should be included in the expenses of each reporting (tax) period in proportion to the days of vacation falling on it (letter dated May 12, 2015 No. 03-03-06/27129). At the same time, officials of the Federal Tax Service of Russia take a different point of view: companies have the right to take into account the entire amount of vacation pay in the month in which they were accrued.
Since vacation pay is accrued and paid to the employee in a lump sum, regardless of what income tax period his vacation falls on.
Check whether you took into account the same payments when determining earnings for the billing period. All payments for the billing period that are provided for by the remuneration system are summed up: salary, allowances, bonuses named in the employment contract or other company documents. Material assistance, monetary gifts for holidays, etc. are not taken into account.

Payments from average earnings (sick leave benefits, vacation pay, business trips, parental leave, severance pay, etc.) are also not included.

The Chief Accountant program independently determines which payments should be taken into account when calculating vacation compensation and which should not. See if all periods are excluded from the calculation period. From the calculation period, you must exclude all days and the amounts accrued for them when the employee did not work. But at the same time, he retained an average salary or received nothing at all.

If vacation starts on the 1st, what is the billing period?

To make the payment of vacation pay for November on October 27, we must make the accrual in November 2015.

We created accrual of vacation pay in November, select the billing period from 11/01/14 to 10/31/15.

Based on the accrual document, we create a payment statement in November and pay on 10/27.

After calculating wages for October, we recalculate accrued vacation pay for November.

Expenses for November holidays will be reflected in November. That is, in both the document “accrual of vacation pay” and the document “payment of vacation pay” the period will be November. We pay personal income tax on October 27, but for what period, October or November? 3. Make an accrual document in October, create a statement for payment on October 27, 2015 (choosing “pay vacation pay”), they paid. Next, we change the vacation pay accrual document to November, and change the payment sheet document from “pay vacation pay” to “pay wages” October.
These are vacations, business trips, sick leave, downtime for good reasons, etc.

Absenteeism due to the employee’s fault remains in the billing period.

They reduce average earnings. After all, there are no accruals during this time.

Important! Rest time is not excluded from the calculation period.

For example, weekends and holidays are taken into account when calculating vacation pay.

Of course, if they do not fall within the excluded periods.

The GlavAccountant program will calculate vacation pay itself. You do not need to remember the excluded periods and the formula for calculating vacation pay in general.

In this case, the calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month, inclusive. This is stated in Art. 139 of the Labor Code of the Russian Federation and clause 4 of the Regulations. It turns out that if vacation starts on the 1st day of the month, then at the time vacation pay is calculated there is no data on the amount of wages for the last month.

But you cannot shift the billing period. In this situation, there are two options to solve the problem.

First option. Pay vacation pay before the end of the billing period based on the amounts that have already been accrued in the billing period.

And next month, calmly recalculate based on the already completely correct numbers.

Then, simultaneously with the payment of the next salary to an employee who has returned from vacation, it will be possible to pay additional vacation pay. Second option. This approach is based on a certain trust in the employee.

Contributions accrued for vacation pay must be paid: - to the Pension Fund of the Russian Federation, FFOMS and Social Insurance Fund (for insurance in case of temporary disability and in connection with maternity) - no later than the 15th day of the month following the month in which vacation pay was accrued (Part.

5 tbsp. 15 Federal Law dated July 24, 2009 No. 212-FZ); - in the Social Insurance Fund (for insurance against accidents at work) - simultaneously with the payment of wages for the month in which vacation pay was accrued (clause 4 of Article 22 of the Federal Law of July 24, 1998 No. 125-FZ). Income tax.

During the annual leave, the employee retains his average earnings (Art.

Labor Code of the Russian Federation). In this case, vacation pay is paid to the employee no later than three days before the start of the vacation (Art.

136 of the Labor Code of the Russian Federation). The company's expenses in the form of vacation pay, provided for by the legislation of the Russian Federation for profit tax purposes, relate to labor costs (clause 7, part 2, article 255 of the Tax Code of the Russian Federation).

The employee goes on vacation from 06/02/2014. Vacation is accrued for the 12 months preceding the vacation period, i.e.

from 06/01/13 to 05/31/14

When calculating average earnings, I saw that for May 2014.

There are no accruals, but this month is included in the calculation. It turns out that average earnings will be less. I will calculate my salary for May in early June. How to correctly calculate vacation pay.

With or without May. In your situation, earnings for May are unknown, since the calculation has not been made; moreover, vacation pay must be paid no later than three days before the start of the vacation (Art.

136 of the Labor Code of the Russian Federation). Vacation pay must be paid based on average earnings calculated for a period equal to the previous 12 calendar months (clause 10

Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

Vacation from the 1st day of the month in 1C: Salaries and personnel management 8th edition 3.1

The situation when an employee goes on vacation from the 1st day of the month quite often raises questions from our clients and readers: vacation pay must be paid 3 days before the start of the vacation, the previous month has not yet been fully worked out, and wages have not been accrued, but this month must be included in the calculation of the average. Previously, I advised my clients to simply recalculate the vacation accrual document after the final calculation of salaries for the previous month, but with the advent of 6-NDFL, the situation has changed a little.

Let's consider an example in the 1C program: Salaries and personnel management 8th edition 3.1. To calculate vacation pay, go to the “Salary” tab and select the “Vacation” item.

Add a new document and carefully fill out all fields. The vacation begins on October 1, the payment date is September 28, and we select September as the accrual month.

If we look at the calculation of average earnings, we will see that wages for September were not included in it.

We pay vacation pay to the employee in the amount calculated according to this document, then we calculate and pay the salary for September.

After data on wages for September appears, vacation pay needs to be recalculated. Until 2016, you could simply go into a previously created document, recalculate it and pay the employee the difference in amounts if average earnings increased. But with the advent of 6-personal income tax, the situation has changed: now we calculate and pay personal income tax in the context of the dates of receipt of income, the vacation tax was calculated on the date September 28, then was withheld and transferred to the budget, so now it is not advisable to recalculate this personal income tax. If the amount of vacation pay increases, and this change is reflected in the same date of receipt of income, then it turns out that we have underpaid the tax to the budget, so we need to act differently. Open the vacation accrual document again and pay attention to the lower left corner of the form.

If wages for the previous month have been calculated and paid, a “Correct” link appears in the document and a warning message stating that it is not recommended to make changes to the existing document. But the “Fix” command is just right for our purpose. When you click on the link, a new document is created in which the amount of vacation pay is recalculated, while the previous amount is reversed and a new one is added, taking into account the last payroll calculation.

How to calculate vacation pay if vacation starts on the 1st

An employee of the organization goes on vacation from the 1st day of the next month. In accordance with the law, vacation pay must be transferred 3 days before the start of the vacation, i.e. in the current month. When transferring vacation pay, there is no data for the current month in calculating average earnings (we have a deal). Question: In what month should the accountant make vacation accruals, and in what month should the given vacation be recalculated in order to withdraw or pay additional vacation pay?

The peculiarity of the situation is that on the day of payment of vacation pay you do not yet have information about your salary for the last month of the billing period.

Let's assume an employee goes on vacation starting April 1, 2016. The billing period is from April 1, 2015 to March 31, 2016 (clause 4 of the Regulations on the specifics of the procedure for calculating the average salary, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).

When to pay vacation pay and how to calculate it

Vacation pay must be paid no later than March 29. You cannot delay payment of holiday pay. Even if on March 29 you do not have final data on your salary for March.

Calculate your average daily earnings based on payments for the period from April 1, 2015 to February 29, 2016. Pay the employee the amount of vacation pay.

When March ends, calculate your vacation pay again. Include your salary for March in your calculations. If the new amount turns out to be more than the original, transfer the employee additional payment of vacation pay.

Calculations for personal income tax from the original amount of vacation pay

For personal income tax, it is important on what day you paid vacation pay to the employee. The day they are calculated is not important for personal income tax. This distinguishes personal income tax from income tax, insurance premiums and the procedure for accounting for expenses in accounting.

The day of receipt of income is the day of payment of vacation pay (clause 1 of Article 223 of the Tax Code of the Russian Federation).

The day of personal income tax withholding is the day of payment of vacation pay (clause 4 of article 226 of the Tax Code of the Russian Federation).

The deadline for paying personal income tax is no later than the last day of the month in which vacation pay is paid (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Table 1. Dates for personal income tax from the first amount of vacation pay

Read also: Where to go if you don't get paid

Date of transfer of vacation pay to the employee

Vacation next month, vacation pay this month

The workers have vacation next month. But according to the law, vacation pay must be paid in advance - three days before the vacation. How to calculate insurance premiums, personal income tax and keep records in this case will be discussed in the article.

How to pay employees who have vacation next month

If an employee goes on vacation next month (in the early days), it will inevitably turn out that he will need to be paid vacation pay before the end of the previous month. After all, you must issue them no later than three calendar days before the start of your vacation. The period of three days is prescribed in Article 136 of the Labor Code of the Russian Federation. And Rostrud, in a letter dated July 30, 2014 No. 1693-6-1, indicated that this article refers to calendar days.

For example, vacation starts on July 1st. This means that vacation pay needs to be transferred at the end of June. But this does not mean that June should not be included in the calculation period. If an employee, say, gets sick on June 29 or 30, that is, after his vacation pay has been paid. they can always be counted.

But it is not necessary to pay salaries for June along with vacation pay. It can be paid within the terms established by the company.

You can exclude vacations from the 1st day of the month at the stage of preparing the vacation schedule. Then you won’t have to recalculate anything in any case. But in practice this is not always possible.

Vacation next month: personal income tax

As of January 1, 2016, a new rule is in effect - personal income tax on vacation pay must be transferred no later than the last day of the month in which you paid it to the employee. And if this day is a day off, then no later than the next working day. In this case, as before, the tax must be withheld at the time of payment. This rule also applies to rolling holidays. For personal income tax, only the date of payment is important (subclause 1, clause 1, article 223, clause 6, article 226 of the Tax Code of the Russian Federation).

Example. Vacation next month: personal income tax accrual
The company employee goes on vacation from July 1. He must be given vacation pay no later than June 28. The accountant accrued them to the employee on June 28 and on the same day transferred vacation pay and withheld personal income tax from them. And the tax itself was paid to the budget on June 30.

The amount of vacation pay amounted to RUB 34,561.11. Personal income tax on this amount is 4,493 rubles. The company is small and does not create a reserve for vacations. The accounting entries will be as follows.
June 28:
DEBIT 44 CREDIT 70
- RUB 34,561.11 - vacation pay accrued;

DEBIT 70 CREDIT 68 subaccount “Personal Tax Payments”
- 4493 rub. - personal income tax accrued;

DEBIT 70 CREDIT 51
- 30,068.11 rub. (34,561.11 - 4493) - vacation pay is transferred to the employee minus personal income tax.

30 June:
DEBIT 68 subaccount “Personal Income Tax Payments” CREDIT 51
- 4493 rub. - Personal income tax on vacation pay is paid to the budget.

I have a question
The employee requests leave from the next day. The management doesn't mind. When should personal income tax be transferred in this case?

You need to start from the date of payment of vacation pay. For personal income tax, it does not matter whether you violated the requirement to pay vacation pay “no later than three days” or not. For example, on July 4, an employee agreed to leave on March 5. His vacation pay was transferred to him on July 4th. This means that you can withhold personal income tax on the same day, and you can transfer the tax any day until the end of July.

Vacation next month: insurance premiums

Insurance premiums must be calculated in the month when the payment itself is accrued (Article 11 of the Federal Law of July 24, 2009 No. 212-FZ). That is, no later than three calendar days before the start of the vacation. If such a day falls on the previous month, then vacation pay must be included in the contribution base for this month (letter of the Ministry of Labor of Russia dated June 17, 2015 No. 17-4/B-298). And you can take into account the same amount of contributions in the same month when calculating your income tax. The Ministry of Finance thinks the same (letter dated June 1, 2010 No. 03-03-06/1/362).

The same procedure must be applied in case of violation of the terms of payment of vacation pay. If an employee requests vacation starting tomorrow, contributions must be calculated in the same month as vacation pay. Even if, according to the Labor Code, you should have paid them last month.

Let's say an employee goes on vacation in July, and vacation pay is paid to him in June. If contributions are calculated in the same month in which the vacation begins (July), this may lead to a dispute with fund inspectors. They will accuse the company of understating contributions. And if vacation pay is issued in one quarter, and the vacation begins in another, you will face not only penalties, but also a fine.

Insurance premiums must be transferred no later than the 15th day of the month following the date when the premiums were calculated (letter of the Federal Insurance Service of the Russian Federation dated December 16, 2014 No. 17-03-09/08-4428P). From January 1, this rule also applies to contributions for injuries.

Example. Calculation of insurance premiums for rolling holiday pay
Let's use the condition of the previous example. The accountant made entries for contributions on June 28:
DEBIT 44 CREDIT 69 subaccount “Settlements with the Pension Fund of the Russian Federation”
- 7603.44 rub. (RUB 34,561.11 × 22%) - contributions to the Pension Fund were accrued;

DEBIT 44 CREDIT 69 subaccount “Calculations for health insurance”
- 1762.62 rub. (RUB 34,561.11 × 5.1%) - medical insurance contributions accrued;

DEBIT 44 CREDIT 69 subaccount “Calculations for social insurance in case of temporary disability and in connection with maternity”
- 1002.27 rub. (34,561.11 rubles × 2.9%) - contributions to the Social Insurance Fund of the Russian Federation were accrued;

DEBIT 44 CREDIT 69 subaccount “Calculations for social insurance against accidents at work”
- 69.12 rub. (RUB 34,561.11 × 0.2%) - contributions for injuries are reflected.

The accountant transferred the vacation pay contributions as part of the company's total payment for June. The deadline is July 15.

Vacation next month: accounting for vacation pay

When calculating income tax, vacation pay must be included in expenses in proportion to the vacation days falling within each reporting period. This position is shared by employees of the Russian Ministry of Finance (letters dated May 12, 2015 No. 03-03-06/27129, dated June 9, 2014 No. 03-03-RZ/27643). The arguments of the employees of this department are as follows.

Vacation pay is classified as labor costs (Clause 7, Article 255 of the Tax Code of the Russian Federation). And such payments are the same salary, only paid in advance. This means that a general principle applies to vacation pay: they are recognized as expenses in the reporting (tax) period to which they relate, regardless of the date of actual payment (clause 1 of Article 272 of the Tax Code of the Russian Federation).

For example, an organization has reporting periods for income tax - the first quarter, half a year and nine months. If vacation falls in June and July, then vacation pay must be distributed. The amount of vacation pay that relates to June should be included in expenses for the six months. And the July part of vacation pay should be reflected in expenses for 9 months. That is, the expenses will be taken into account in any case, but later.

Example. Tax accounting of carryover vacation pay
Let's use the condition of the two previous examples. The employee's vacation begins on July 1. This means that the entire amount of vacation pay must be included in the expenses of the third quarter. At the same time, the amount of insurance premiums from them can be taken into account in the first half of the year.

Accrual of vacation pay if vacation from the 1st day

In which month's payroll should the amount of accrued vacation pay be included if the vacation starts on the 1st? For example: vacation from 03/01/2016. We include in the calculation the 12 months preceding the start of the vacation, i.e. from 03/01/2015 to 02/29/2016 Because Vacation pay must be issued no later than 3 days before the start of the vacation; we accrue without taking into account February (it is not possible to accrue salary for February in advance - the employee is on a piecework basis). We calculate and issue vacation pay without taking into account February, after calculating the salary for February, we recalculate vacation pay. Everything is clear here. The question is, in which month should vacation pay be included? After all, the payment for them was made in February, and recalculation in March, and the start of the vacation in March?

You include the amount of vacation pay in the salary slip of the month in which you accrue these amounts. So, if an employee’s vacation begins on March 1, you must give him vacation pay no later than 3 days before the start of the vacation, that is, in February.

In this case, you accrue vacation pay in February. You also reflect this operation in accounting in February. If you are a small business and do not create reserves for vacation pay, then you can include the entire amount of vacation pay in your accounting as February expenses. Despite the fact that the vacation itself will be in March. The fact is that since 2011, expenses incurred by the organization in the reporting period, but relating to the following reporting periods, may not be reflected in the balance sheet as deferred expenses (in a separate line) (clause 65 of the Accounting Regulations, approved by order Ministry of Finance of Russia dated July 29, 1998 No. 34n).

In such a situation, insurance premiums from vacation pay must also be calculated in February, when the payments themselves are accrued (Part 1 of Article 7 and Part 1 of Article 11 of the Federal Law of July 24, 2009 No. 212-FZ and letter of the Ministry of Labor of Russia of September 4, 2015 No. 17-4/Вн-1316. dated 08/12/2015 No. 17-4/ОOG-1158 and dated 06/17/2015 No. 17-4/В-298).

If subsequently, that is, in March, you find out that you have accrued less vacation pay to the employee than necessary, you accrue additional payment in March. That is, you indicate the amount of this surcharge in the payslip for March, make accounting entries in March and charge insurance premiums for the surcharge in this month.

If you apply the simplified tax system with the object income minus expenses, then you have the right to include the amount of paid vacation pay in expenses on the date of payment of money to the employee (subclause 6, clause 1, article 346.16 and subclause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation).

Have a question? Our experts will help you within 24 hours! Get answer New

Vacation on the 1st day, which month to accrue

Still, please, if anyone knows, tell me what month to accrue vacation that began on April 1, but which was paid according to a preliminary calculation on March 25, and what legislative acts say this. because I accrue April vacation in April, simply because it is April, and simply because on March 25 I don’t have the March accrued salary so that the vacation would be calculated correctly, and simply because then I don’t have to recalculate either the vacation or the March salary ( What if an employee gets sick from March 25 to March 31 or goes without pay (how do you know that all these March absences are absenteeism, which are so important for April vacation pay?) It’s easier for me when paying the March salary not to take into account the amount of April vacation pay paid, when paying the April salary , I also take into account that a portion of the April accruals in the form of vacation have already been paid and I am paying the balance. What are the consequences of this? Or should I still accrue this vacation in March? Please advise

from Yandex:
Good afternoon.
According to Art. 136 of the Labor Code of the Russian Federation, payment of vacation pay is made no later than 3 days before the start of the vacation. If the vacation starts on the 1st day, then a situation arises in which at the start of the vacation there is no data on the amount of wages for the previous month.
Regulatory acts provide for the transfer of the billing period in the following cases. If the employee did not actually have accrued wages during the reporting period or in the case where this period consisted of time excluded from the calculation period. In this case, the average earnings are determined based on the amount of wages in the period preceding the calculation period. In other cases, there is no reason to postpone the billing period.
The following options are then possible.
Pay vacation pay before the end of the pay period based on average earnings. In the next month (when the employee is actually on vacation), you can recalculate, taking into account the amounts accrued on the last days of the billing month. after the actual payment of vacation pay. Simultaneously with the payment of your next salary, you pay additional vacation pay.
The second option is based to some extent on trust in your employee. You pay him his salary in advance before the end of the month, so that, taking into account the exact amount, you can accurately calculate vacation pay without subsequent recalculation. In this case, you risk that if the employee gets sick immediately before the vacation, you will have to recalculate the vacation pay with a reduction in the amount.

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