Note-calculation of vacation pay. Vacation calculation Note vacation calculation sample filling

Each employee of the enterprise, including his management, in accordance with the current legislation, has the right to vacation time, which can be allocated to him on the basis of his application and vacation schedule. This period is drawn up by order, and a note is issued on the calculation of the provision of leave to the employee.

This document is used to calculate the amount of vacation pay that an employee is entitled to. For him, Rosstat established a special form T-60, which the enterprise has the right to use, or develop its own form in accordance with the needs of the company.

Standardized forms are included in all specialized programs. When periodically entering all the necessary data, the form is filled in automatically.

It is issued in the personnel department along with an order to grant leave. There are no fixed deadlines for issuing the document. There is a rule that the employee, three days before going on vacation or within the same period from the moment the application is received from him, must receive the amount of vacation pay due to him. Therefore, it is advisable to issue this document immediately after the issuance of the relevant order.

When filling it out, the personnel inspector in the calculation note indicates all the days of paid vacations (annual and additional), as well as the period of time for which they are due. According to the law, each month of work gives the employee the right to 2.33 days of vacation. After that, he endorses the document with his signature and sends it to the accounting department to calculate the payment for this rest time.

The accountant-calculator performs a selection of all the information necessary to determine the vacation information, which includes the amounts of salaries, bonuses, surcharges, etc., as well as periods of time (for each full month 29.3). Next, he determines the average daily earnings and, taking into account the number of vacation days, calculates the total amount of payment for vacation days.

In the relevant columns, personal income tax and other amounts are withheld, and money for issuance is determined. The note contains the details of payment documents for the issuance or transfer of money. After signing the form by an accountant, it is filed to the payroll for a given period of time.

Note. In each organization, it must be drawn up and be up-to-date, in accordance with this plan, the employee writes within the time limits established by law, then the manager issues the appropriate one. After that, the accountant makes a calculation and 3 days before the annual leave, the employee must receive vacation pay.

The procedure for filling out a note-calculation on the provision of vacation

Front side

The front side of the form is drawn up by the personnel inspector. Data is entered here in accordance with the issued vacation order.

At the top of the document, the full name of the company and its code according to the OKPO classifier are recorded. Below is the serial number of the document, the date of its execution.

Then, in the appropriate lines, you need to indicate the full name. the employee who is granted leave, his personnel number, the title of the position and the structural unit.

If an employee, according to a special assessment of working conditions, is entitled to additional days of rest (for example, due to harmful or dangerous working conditions), then their duration is indicated below, and the table is filled in. The relevant data is entered into it: the name of the vacation, its period, the start and end dates and the reason (ground) for the provision.

Then the total number of vacation days (main + additional) is indicated, after which the responsible employee puts his position, signature and last name.

Back side

This side is filled in by the accountant-calculator.

First, information is entered in the "Calculation of vacation pay" section. The left table indicates line by line information for the previous 12 months of work - year and month (columns 1 and 2) and the amount for this period taken into account when calculating average earnings (column 3). A summary is given at the end of the table.

In the right table, you need to put down the number of days (column 4) or hours (column 5) for which the calculation is made and display the average daily earnings (column 6).

Then proceed to filling tables "Accrued", which consists of two parts, corresponding to the current and future months of accruals with identical columns. So, in columns 7 and 11, the number of calendar days of vacation falling on a given month is recorded, in columns 8-10 and 12-14 - the amount of accruals when payments are made from different sources. Column 15 summarizes the total.

AT "Retained" table appropriate deductions are made in columns 16-21 (for example, personal income tax, according to writ of execution, etc.). Column 22 indicates their total amount. Column 23 is money payable to an employee.

Each employee who has worked at the enterprise for more than six months can go to. The total duration of the vacation is 28 days.

A settlement note is a document that indicates the periods that apply to a particular employee:

• working year;
• annual leave.

Vacation pay is also calculated.

There is a special form of note - T-60.

The form is optional for use, but can be used in any company. Moreover, it takes into account all the mandatory inclusions.

A note is being prepared by the personnel officer:

• when issuing the next vacation for employees;
• upon dismissal (counted).

In 2016, the procedure for calculating with a vacationer is as follows:

• accepted;
• the application is endorsed by the director and transferred to the personnel officer;
• published;
• a note-calculation is drawn up;
• vacation pay is paid three days before the vacation (in case of dismissal - on the last day of work).

Who draws up the document?

The document is two-sided, its front side is filled in by a personnel officer, and the back side is filled in by an accountant. Drawing up a note-calculation is always preceded by one of the types of order:

• about dismissal;
• about vacation.

Front side filling

On the first page of the form, the personnel officer (or other employee involved in personnel matters) enters the data:

• number and date of compilation;
• Full name of the vacationer;
• his payroll number;
• position, profession (with rank);
• Department;
• beginning and end of the working year;
• and his period.

Data is also entered on if the employee is entitled to:

• type of vacation (for example, for);
• number of days and period;
• order details.

After entering the above information, the personnel officer indicates his position and signs.

Back side filling

The second page of the form is settlement, it is filled in by an accountant. In the column "billing period" paid periods of work (month and year) are entered. If an employee, for example, was on parental leave, then this period of time is not taken into account.

Periods include all official payments:

• salary;
• premium;
• allowances, etc.

All payments are summed up and the result is entered in the final line. The 4th column indicates the total number of days worked in a year. Further calculated: the total earnings are divided by the days worked.

Vacation pay is calculated according to the formula:

daily wages x number of vacation days

Income tax is also calculated from vacation pay, taking into account deductions. As a result, the vacationer will receive the final amount minus tax or other obligatory payments (alimony, for example).

Calculation according to the rules of 2016

This year, vacation pay is calculated taking into account the nuances:

• if the employee worked only, this is the deadline and will be the billing period;
• for the billing year, the period worked by the employee is taken - full 11 or 12 months.

The employee got a job on March 2, 2015, and wants to go on vacation only for 15 days from April 5, 2016. His working year is from 2.03.2015 to 01.03.2016. Since the year is fully worked out, vacation pay will be calculated for the full year, based on the average salary.

On average, a fully worked month gives the right to two and a half days of vacation.

It should also be noted that not all amounts paid to an employee in a year are included in the calculation. So, for example, if an employee was allocated

Each employee has the right to request from the management the leave laid down for him by law. For this period, he is released from his official duties, but retains his salary and position in the company. In order not to be deceived and, if necessary, to protect your rights, it makes sense to familiarize yourself with the example of calculating vacation in 2016. During this period, legislative changes related to a large number of holidays came into effect.

To calculate the amount of payment, the accountant must take into account wages and other types of employee income:

• premiums;
• allowances and surcharges;
• salaries accrued for professional excellence, etc.

Vacation calculation becomes more confusing if an employee receives bonuses. Their accounting depends on the payment period. Monthly bonuses are included in the formula if the period of their accrual coincides with the calculated one. If a person has received several bonuses, the accountant takes into account only one. Which one to choose is the decision of the employer.

Quarterly bonuses are included in the calculation of vacation days in full if they correspond to the period for which vacation days are given. Annual payments are taken into account in full if they correspond to the year for which a person takes a well-deserved holiday.

The following types of income do not need to be included in the formula:

• travel allowances;
• holiday pay;
• maternity;
• funds received during periods of strikes or downtime.

Compensation payments are not taken into account: for travel, food, material assistance. The formula does not include funds received in the form of income from dividends and shares.

You can read about the procedure for providing and how to write an application for annual paid leave in our article.

How vacation is calculated

For the billing period, the last 12 months of work in the organization are taken to determine vacation pay. If a person works in the company less, then the actual time of employment is taken as the basis.

There is a basic formula for how vacation is considered, from which you need to build on when determining the amount of payment:

Average earnings \u003d GZ / (12 * 29.3), where

GZ - annual salary (for the last 12 months);

29.3 is the average number of days in a month. This coefficient is set at the legislative level, depends on the number of holidays in a year.

If the specialist was absent from the workplace during certain periods, another formula is used to calculate vacation:

Average earnings \u003d GZ / (NIM * 29.3 + ∑NP), where

NMP - the number of months fully worked out by a person.

BH - the number of days in months where he was absent from work for periods.

BH \u003d 29.3 / D * OD, where

D is the total number of days in a month.

OD - the number of days worked by the employee.

This formula has a wider application, because in practice, many employees take time off or sick leave during the working year.

Holiday calculation in 2016: a practical example

A simplified example will help you understand the basic calculation procedure.

Petrov P.P. has been working at the enterprise for two years, over the past 12 months he has not missed a single day due to illness or personal circumstances. His earnings during this time amounted to 500,000 rubles. In September 2016, an employee is scheduled to take a week off. How much vacation pay will he get?

Average earnings \u003d 500,000 / (12 * 29.3) \u003d 1,422.07 rubles.

The amount of vacation pay \u003d 7 * 1,422.07 \u003d 9,954.19 rubles.

For a more detailed understanding of the methodology for calculating the average for a vacation, consider an example from practice.

Employee Ivanov I.I. in June 2016 took a vacation for 14 calendar days. In April, he missed the period from 15 to 22 due to illness (eight days in total). The total income for the last 12 months amounted to 600,000 rubles. Determine how much vacation pay the employee is entitled to.

We use the above formulas:

1. OD \u003d 30 - 8 \u003d 22.
2. BH=29.3/30*22=21.49.
3. Average earnings \u003d 600,000 / (11 * 29.3 + 21.49) \u003d 1,745.25 rubles.
4. The total amount of vacation pay \u003d 14 * 1,745.25 \u003d 24,433.5 rubles.

Understanding how to count vacation days will be useful not only to accounting staff, but also to employees of other departments. So they can check the actions of the employer and, if necessary, protect their rights. It is not difficult to master the calculation method: it is enough to find out all the initial data and substitute them into the formula.

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According to the Labor Code of the Russian Federation, each employee is entitled to annual paid leave, and before the employee goes on vacation, he must be paid vacation pay, which can be paid using a calculation note in the T-60 form. must be issued to the employee no later than 3 days after his departure. At the end of the article there is a form for downloading, as well as a sample of filling it out.

Each employee is entitled to leave of at least 28 calendar days, which he can receive after working in the organization for 6 months. For each year, the employer must draw up a vacation schedule for, taking into account the wishes of the employee. In accordance with this schedule, employees go on vacation.

Attention! 2 weeks before the deadline, the employee writes the appropriate one, on the basis of which it is published. Based on these documents, the accounting department must calculate vacation pay and issue the amount due 3 days before departure.

The calculation is calculated and entered into the note-calculation in the T-60 form. In addition to calculating vacation pay, the statement is also filled out to justify the provision of vacation days

Form t-60 sample filling

Form T-60 has two sides: the front one is drawn up by the personnel officer, and the back one is filled in by the accounting department, it is on it that the amounts due are calculated.

Front side filling

The front side is filled out on the basis of an order by the personnel service.

At the top of the form, you must fill in information about the organization. Document number in order, personnel number of the employee, data on full name, structural unit in which he is located according to the staffing table and position.

Field “A” indicates the length of service that provides the right to legal rest, the duration of the main vacation in days, as well as the date of its start and end

Field "B" contains information about additional holidays.

In the "B" field, the total number of days of rest provided and the entire period. At the end of the sheet, the employee of the personnel service signs.

Back side filling

On the reverse side, a calculation is made, based on the data of the personnel service on the length of service of the employee and the period of rest provided.

In chapter "Vacation Pay Calculation" all accrued amounts of income for the last 12 months involved in the calculation of vacation pay are indicated. The sum of calendar days of service and the estimated value of average earnings.

In the table “Accrued”, all calculated accruals to the employee are entered. The column amount for vacation (Group 8) is equal to the product of the average daily earnings (Group 6) by the number of days of rest (Group 7). If there are additional charges, they are entered in the appropriate columns, in Gr.15 the total amount is entered.

In the “Hold” field, the deductions made are entered. Personal income tax is withheld from the amount of Gr.15, and is recorded in gr.16 (Gr.15 * 13%). In line 22, all deductions are calculated and in column 23 there will be a total value payable. The amount received is written in words and figures, and below the note is signed by the accountant.

Form note-calculation on the provision of leave in the form of T-60

A note-calculation on the provision of vacation is a document confirming the fact that an employee has been granted annual paid leave. Also, the T-60 form is used to calculate vacation pay.

The blank is double-sided. The front side is filled in by an employee of the personnel department on the basis of. On the reverse side, calculations for vacation pay are recorded.

Filling out the T-60 form

The front side must contain the following information:

Name of organization, OKPO code

Number and date of the document

Full name, position, personnel number of the employee and the name of the structural unit in which he works (if any)

Duration of the main or additional leave

If the employee goes on another vacation, then the corresponding data in the table (type, code, duration, basis) are indicated on it

Signature of the employee of the personnel department

REVERSE SIDE

Column "Settlement period". If annual paid leave is issued, then all 12 calendar months are indicated, even if the employee has not yet worked for a full year. If a maternity or childcare leave is issued, then this column is left empty.

Count 3. The total amount of payments to the employee for each month of the billing period is reflected. If in any month the salary was increased or any allowances were made, then all this is taken into account in the indicated amount (plus). The resulting total value is used to calculate the average earnings per day in column 6.

Column 4. The number of calendar days in the billing period (per year) is indicated. For the number of calendar days in each month, a conditional number is taken - 29.3 days. This is subject to a fully worked month. If the month was not fully worked out by the employee, then the calculation of calendar days is made according to the formula: (29.3 days / Number of calendar days in a month) * Number of days worked

Count 5. It is filled in if the summarized accounting of working hours is set for the employee.

Column 6. The amount of average earnings per day is indicated. Calculated according to the formula:
Amount of accruals (line "Total" in column 3) / Number of calendar days (column 4 or 5)

Vacation pay calculation. The amount is calculated using the formula:
Average daily earnings (column 6) * Number of vacation days (column 7) - personal income tax and other deductions (column 22)

At the bottom of the form is indicated: the total amount of vacation pay in words, the number and date of the payroll (or RKO), which serves as the basis for the payment of vacation pay.