Every person needs to know what is realTake as a basis for the calculation, when you can take a vacation at work, for how many days. All employees who have worked for more than six months are eligible for vacation. There are 28 calendar days for the annual work experience. Holiday days are not taken into account, and days off are taken into account. You can take immediately the entire vacation, but you can partially, but not less than 14 days.
An accountant can explain how to calculatevacation, if you worked for a whole year, without a gap and changes in salary. To do this, you must add up all payments for the year and divide by the number of days worked. This is the sum of average daily earnings. Here it is multiplied by the number of vacation days. Weekends and holidays are not paid.
I show by a concrete example: The employee worked 12 months with a salary of 12,000. The total accrual was 144,000. Calculation of vacation pay - 144,000: 12: 29,4 * 28
And how to calculate vacation, if a holiday falls on a holiday? In this case, the vacation is extended for another day, but the holiday can not be paid.
In all other cases, there are certain nuances that the accountant necessarily takes into account in his calculations. First, you need to know how the calculated amount of the employee is determined?
From the total accrued amount for the year,payments on the sick leave, because at that time a person did not work. Not taken into account a one-time premium, material assistance and vacation for the past period. If the premium is of a permanent nature, then it is taken into account. But social payments (for travel, for food, for training) are completely excluded.
In the calculations, only the actualdays worked, without taking into account the production calendar working days, if the employee during this period was sick or was on labor leave. Do not take into account the days when the employee was on a business trip, on maternity leave, and also weekends for caring for disabled children.
With an increase in salary in the calculation take into accountcorrection factor. It is more convenient to show this by an example: first there was a salary of 15,000 rubles, and then it increased to 20,000 rubles. Hence, we find the coefficient of 20,000: 15,000 = 1.33 and multiply the amount of annual accruals for it for further calculation. Then the accrued amount should be divided into 12 months and 29.4. Now it is clear how to calculate the average earnings per day with a change in salary?
If a person has worked all in one montha few days, you need to divide by 29.4 the number of calendar days and multiply by the number of days that it worked. For example, in May the employee worked only three days. Calculation - 29.4: 31 * 3
Calculate vacation and get laideach person can compensate for dismissal. If he worked for 2 months and 11 days, then he had three days of compensation, and if the employee worked 5 months and 15 days, then he was laid for 12 days. 14 days or less adds only 1 day to leave, and 15 days are given for 2 days.
To calculate compensation for dismissal,the required number of days should be divided by 12 and multiplied by the number of months worked. For example: the employee worked for 8 months and 13 days and he was given 27 days of leave, then his compensation is: 27: 12 * 8. To calculate the compensation in monetary terms, you need to multiply the average earnings by the number of days that the employee is entitled to leave.
How to calculate leave, if the employee resigned,having worked only 8 months and 3 days and using 14 days of vacation? For 8 months he was laid (8 * 2,33) days of leave, which means that it is necessary to make an additional payment when calculating wages for the days of vacation. In addition to surcharges, deductions are made if the number of days of vacation used was more than expected.
An accountant needs to know how to calculateholidays under age, according to the Labor Code. After all, they are supposed to have leave for a year of work - 31 calendar days, and not like the rest - 28. In enterprises with a non-standard working day, 3 additional days are added.
