Calculation of vacation on dismissal is recommendedto produce 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.
В первую очередь в этот документ заносятся information on the salary and other payments accrued for the billing 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-time bonuses not regulated by the employment contract are not taken into account.
Далее необходимо определить отпускной стаж – 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 illegal dismissal or dismissal. Account is not taken of absenteeism, the time of legal suspension from work, compensatory time off for more than 14 days, parental leave (the exception is 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; П - number of months worked out in full; N - calendar days in incompletely worked-out months, taken into account. At the same time, 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 SZ, 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: СЗ = С / П / 29,4;
where C is the amount of remuneration for the settlement period;
P is the number of months worked in full.
The presence of incomplete periods assumes a different order of computations: C3 = C / (29.4 * P + H);
C - amount of remuneration for the billing period;
П - number of months worked out in full;
N - calendar days in months that have not been fully worked out.
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);
П - number of months worked out in full;
And - the number of previously granted vacation days.
It is important to take into account that the month in whichworked out not less than half of working days, it 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 common case in the practice of enterprises isdismissal on leave. In such a situation, in accordance with the rules of calculation, the accountant must accrue compensation for both time worked and for leave prior to the dismissal. So, if its duration is 28 days, then in the calculation of holiday you need to add 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 a full vacation can be obtained after 10.5 months.
