When calculating vacation pay to employees, situations arise that require recalculation. The reason for the recalculation may be an accountant's error when recalling an employee from vacation or, conversely, an extension of vacation days, including due to sick leave while there.
The 1C: ZUP 3.1 program, of course, provides the opportunity to recalculate vacation pay. The procedure for this depends on whether the recalculation is made in the current month or in the next billing period.
What to do if the employer underpaid vacation pay...
And does not respond to the employee’s demands for recalculation, then the latter has every right to complain against the employer.
When vacation pay requires recalculation in favor of the employee
Here is one of the most common situations when an employee receives less vacation pay than he should have received.
As you know, vacation pay must be paid no later than three calendar days before the start of the vacation. And if an employee goes on vacation, say, from the first day of the month, then he will receive vacation pay until the salary for the month preceding the month of going on vacation is calculated.
For example, an employee goes on vacation from July 1, 2021. The billing period is the period from 07/01/2018 to 06/30/2019. Since the employee’s vacation begins on Monday, he must be paid vacation pay no later than Thursday (06/27/2019). At this point, the salary for June will not yet have been calculated, and accordingly, it will not be taken into account when determining the amount of vacation pay. This means that after calculating the June salary, the employee will have to recalculate vacation pay and pay the difference. So, some employers neglect this responsibility.
You can calculate the amount of vacation pay you are entitled to using our
Calculator
.
Where to complain about an employer who has not recalculated vacation pay
In such a situation, the employee has every right to write a complaint to the labor inspectorate.
There is a convenient way to file a complaint - through the website onlineinspection.rf: select the "Report a problem" section, then - "Wages", and then - "The employer pays less than what is provided for by labor legislation." As a result, you can initiate an audit of your employer. Based on the results of the inspection, the employer will be required to pay you additional vacation pay. In addition, you are entitled to compensation for the delay in their payment.
You can estimate the amount of compensation you will receive by using our
Calculator
.
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When to recalculate wages
In order to recalculate wages, the employer needs compelling reasons. These may include:
- The need to make deductions from wages under Art. 137 of the Labor Code in the event of a debt to the enterprise (for example, an overpayment).
- Carrying out indexation of income in the organization.
- Previously underpaid earnings due to an accounting error (we are talking about arithmetic, not technical errors).
- Increasing the salary of an employee by agreement of the parties.
- On the grounds given in the relevant federal law.
- Carrying out organizational or technological activities in the company under Art. 74 of the Labor Code.
Recalculation of wages upward is usually carried out in the case of indexation in the company and the employee acquires a certain length of service or status, when internal regulations provide for an incentive bonus for this.
For example, such conditions apply to civil servants. According to paragraph 5 of Art. 50 of the Law “On State...” of 2004 79-FZ, for 5 years of experience the bonus is 10%, 5-10 years - 15%, etc.
In practice, a situation may arise that the employee has already worked the period allotted to him for the bonus, but the accounting department did not take this fact into account and continued to accrue his salary in a smaller amount than he was entitled to. In this case, the basis for recalculating earnings will be an application received from an employee whose rights have been violated.
As for indexation, although its procedure is not properly defined by law (Article 134 of the Labor Code), Rostrud’s explanatory letters state that indexation is an obligation, not a right of the employer.
The employer must record the procedure for indexation in a local act, which contains an indication of the size of the increase and frequency. Changes in key indicators: the cost of living, inflation, consumer price index, etc. can serve as grounds for income indexation.
Recalculation of wages due to indexation may be required if the employer is overdue for planned indexation . He will have to accrue additional wages for previous months, as well as pay compensation for delays, in accordance with Art. 236 of the Labor Code.
It is worth noting that if an employee was paid vacation pay, and then he was recalled from vacation early, then it will not be possible to return it forcibly. The Labor Code does not stipulate the employee’s obligation to return vacation pay.
Sample application for late payment of vacation pay to the labor inspectorate
According to the Labor Code of the Russian Federation, payment for vacation is made no later than three days before its start.
An officially employed citizen can go on paid leave for 28 days once a year.
According to Art. 124 of the Labor Code of the Russian Federation, if the employee was not paid in a timely manner for the duration of the annual paid leave or the employee was warned about the start time of this leave later than two weeks before its start, then the employer, upon the written application of the employee, is obliged to postpone the annual paid leave to another agreed period with an employee.
The application for vacation must be submitted in advance; three days before the start of the vacation, vacation pay must be paid. They cannot detain, leave is provided strictly according to schedule (Article 123 of the Labor Code of the Russian Federation)
.
And if the boss delays signing the vacation application.
Contact the labor inspectorate.
The three-day period before the start of the vacation, during which the organization is obliged to pay vacation pay to the citizen, is determined by Article 136 of the Labor Code
, and
articles 114 and 115
indicate that if these days fall on weekends or holidays, then the money is credited in advance.
Important!
Labor law prohibits
the accrual of vacation pay in installments
.
Since payment of annual leave is the employer’s responsibility, he cannot justify the delay in transferring finances by ignorance of the employee’s retirement, lack of funds, etc.
When drawing up an application to the court or to the labor inspectorate, you should refer to
Art.
124 of the Labor Code , according to which this type of payment must be accrued within
the time limits
.
Of course, most issues of calculating vacation pay on time are resolved at the stage of notifying the manager of the employee’s intention to appeal to the labor inspectorate or court. However, employers are sometimes too self-confident and do not try to listen to the employee, then you should not waste time.
Sample application for late payment of vacation pay to the labor inspectorate.
Write in the header the name of the authority and from whom, that is, your full name, registration and telephone number, and then an approximate text:
Amounts of fines for late payment.
Penalties for delaying vacation pay:
- for officials - up to 5 thousand rubles;
- for individuals who are individual entrepreneurs - 1-5 thousand rubles;
In case of repeated violations, the amount of fines increases, and other penalties are applied to officials and organizations - removal from office for 1-3 years and temporary or complete suspension of activities, respectively.
Criminal liability, according to Article 145 of the Criminal Code
, may represent a fine of 120 thousand rubles. or imprisonment for up to three years.
Moreover, if in the case of payment of compensation, the presence or absence of the employer’s fault is not taken into account, then this is the main argument for bringing to administrative or criminal liability.
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Registration procedure
SAMPLE
Compiling this type of application is as simple as possible, since the employee is only required to indicate the details of the head of the company, his name and position, and then submit a request for leave based on the company’s internal documents (schedule for all employees).
After this, an order will be issued, after which the employee will be transferred to the accounting department and the vacation pay will be transferred.
What is vacation pay{q} See here.
In some cases, employees have the right to recalculate benefits.
The reason for this may be various situations:
- early departure from vacation, as a result of which the employee plans to use the remaining days of rest later;
- wage indexation, as a result of which the average citizen’s salary increases;
- incorrect calculation of vacation pay, as a result of which a smaller amount was transferred to the employee.
In any of these situations, the employee must initially write a statement addressed to the manager, requesting a recalculation of the payment due to him.
In the document, the citizen must also indicate the reason on the basis of which this action will be carried out.
You must write an application for payment or recalculation of vacation pay, as well as in case of delay in benefits, on a blank A4 sheet of paper.
https://www.youtube.com/watch{q}v=mx8jHC-xyYg
This can be done manually or by typing text on a computer. In this case, the color of the paste does not matter much, so both blue and black are allowed. It is also not clearly defined whether the document should be filled out in capital letters or block letters. The font and size of the printed version are also not important.
At the end of the application there must be a date and signature of the employee.
The application for vacation pay, a sample of which you can see below, is filled out quite simply. It is written in the name of the head of the company, whose name and position are indicated in the header of the application. After this, write the name of the employee planning to go on vacation.
The text of the application itself must include the terms of paid vacation.
In cases where there is a delay in vacation pay, the employee must also first write an application addressed to the employer before contacting the labor inspectorate.
In it, he must notify of the violation of his right to paid leave, and also indicate the possible consequences, that is, appeal to higher authorities if the problem is not eliminated in the near future.
A sample vacation application is here.
A sample application to the Labor Inspectorate regarding violation of rights is here.
Let's look at how to correctly fill out an application, and also determine what rules should be followed when writing a document.
- You can draw up a document on a PC, or you can write it by hand with a regular blue pen. By the way, be sure to write the application on an A4 sheet, otherwise the document will not be accepted.
- In the header of the document, indicate correct information about the organization, the head of the company, and also about yourself. If there is an error, the application will be considered invalid.
- In the name of the document you should write only one word - “Application”, after which there is no period.
- In the content, be sure to refer to articles and laws that confirm your right to receive compensation. In addition, indicate for how many days of unused vacation you want to receive a sum of money, for what period. These may be additional days that the employer allocated to you, but you did not use them, as well as the main vacation days that the employee is entitled to.
- At the end of the document, do not forget to put the date when you submitted the application and your signature with a transcript.
Important
Good day, dear guest, write in free form. However, if they refuse, then you will not be able to recover all the unpaid amounts in court, since you missed the deadline. Good luck to you in resolving your issue.
Good day! Under the circumstances you have described, write in any form addressed to the head of the organization an application for recalculation of the relevant payments for the last two years, if any actually took place. Your application must be registered in the prescribed manner, or the application must be sent by mail with acknowledgment of receipt.
Good day to you.
Such agreements are invalid and contrary to the norms of labor legislation (Part 4 of Article 57 of the Labor Code of the Russian Federation).
Attention
The Convention does not establish a specific period for the payment of vacation pay; this period is established by agreement between the employee and the employer. SAMPLE To (position of the head of the organization, his full name) from (your position and full name.
I.O.) STATEMENT From _ to _ 2012 (start and end dates of leave), in accordance with order No. (find it out in the HR department), I was granted another paid leave. In accordance with Art. 136 of the Labor Code of the Russian Federation, payment of vacation pay must be made to me no later than three days before it starts.
However, as of (date of writing the application), I still have not been paid vacation pay. As a result, I cannot fully relax with my family.
However, it is legally allowed to combine vacations only for two years. If the employee has not used additional days during this period, they are automatically written off and he will no longer be able to use them.
Necessary documents In order to receive vacation pay, an employee only needs to write an application; the employer has no right to demand other documents from him, since he himself has access to them (work book, employment contract, employee vacation schedule).
He did not fully work the billing period from July 1, 2013 to June 30, 2014. In August 2013, he was on vacation for 28 calendar days. days. Therefore, only 3 calendars are included in the calculation. days (31 calendar days)
Recalling an employee from vacation - step-by-step instructions The situation is similar to early recall to work - you cannot deduct from your salary, so you need to find other solutions. Ideally, in order to avoid confusion with refund accruals, the employee should make a voluntary contribution of funds to the organization.
For recalculation
Attention
Often, recall from leave for operational reasons is possible in relation to an employee who performs particularly important duties on the territory of the organization, and only he can cope with them. However, calling a person on vacation to work is only possible when there is no other way out to resolve the situation.
We suggest you familiarize yourself with: Agreement with individual entrepreneur preamble sample
The list is indicative and incomplete; if necessary, other justifications for issuing such an order can be used.
- a large influx of customers, due to which the staff cannot cope with the volume of orders;
- a colleague at work or a substitute employee is ill, and therefore the vacationer needs to go to work so that the work process is not interrupted;
- unforeseen circumstances that arose at the enterprise, and other significant reasons.
It is important that the employee is not at all obliged to agree to interrupt his vacation; he has the right to refuse and continue his vacation.
This will not be a violation of labor regulations and a reason for disciplinary action. If the employee does not mind going to work, then the employer must issue a recall order.
Everything remains at the discretion of the employer. It is also not established exactly how consent should be formalized. Theoretically, even oral form is acceptable. However, it is preferable that the employee agrees by writing a document addressed to the head of the organization.
Here is an example of its content: “I, mechanic Ivan Ivanovich Ivanov, agree to interrupt my annual leave granted in 2018 from July 1. Please add the unused part of your vacation to your next vacation.”
- force majeure circumstances occurred at production (for example, an accident);
- management found out that very soon their organization will be visited by the tax service or some other regulatory body;
- if, due to work needs, the manager decided to send this particular person on an urgent business trip;
- the employee may also be invited to participate in the investigation of the accident;
- the occurrence of a situation in which any damage was caused to the organization;
- if an employee who replaces a person on vacation suddenly falls ill.
After management has assessed the current situation as objectively as possible, it makes a decision to call the person to the workplace.
If a person agrees to go to work during his vacation, then the organization is obliged to pay monetary compensation or provide him with additional days off after a year. The employee must give voluntary consent to be called back from vacation. Which employees cannot be recalled. There are certain categories of employees who cannot be recalled, no matter what happens in the production process at the enterprise.
These include the following groups:
- pregnant women;
- employees who have not yet reached the age of majority;
- people working in an enterprise with conditions that can harm their health.
This also includes those people who are on their additional leave intended to take exams on the territory of an educational institution.
These funds can be returned by the employee voluntarily to the cash desk or deducted from his salary with consent. Withholding is carried out within 20 percent of the amount to be paid. Sample due to production necessity Below is an example of an order when the reason for early recall to work is production necessity.
We have already partly touched on the issue related to the above-mentioned certificate. What is it?{q} This is an important document appearing in Federal Law No. 255, Part 5 of Article 13 of which clearly states that this certificate affects the formation of temporary disability benefits along with sick leave, it indicates 2 years preceding the day of dismissal and, thus, affecting the accrual of benefits. That is why it is so important, when drawing it up, to be guided by the form that was approved in 2013 by Order No. 182n.
ATTENTION. When applying for a certificate, you should be guided by current labor standards. It would be more accurate to say that there is a certain imperative that prevents the preparation of a certificate at the discretion of the organization. That's why
Order No. 182n
should always be at hand so as not to deal with possible re-issuance of the document in accordance with the law.
Recalculation of vacation pay taking into account non-working paid days during quarantine.
Initially, in the 1C:ZKGU 3 program, non-working paid time and the amounts accrued for it were included in subsequent calculations of average earnings.
Finally, the Ministry of Labor expressed its opinion in letter No. 14-1/B-585 dated May 18, 2020, in which it confirmed: if an employee did not work during non-working periods in accordance with the Decrees and received a salary for this, then neither such time nor payment for it is necessary include in calculations of average earnings.
Since the Ministry of Labor is a higher body in relation to Rostrud, and this issue of remuneration falls within its competence (unlike the Ministry of Education).
1C plans to change the procedure for calculating average earnings. These changes will be released in configuration release 3.1.14.60. The release is scheduled for mid-June.
It should be noted that there is no direct dependence of the resulting average earnings on the choice of a particular position. It may turn out to be either less or more in each of the options, depending on what specific amounts were accrued for these non-working periods.
We also note that if the employer has already paid average earnings, the calculation of which took into account non-working days, then it will have to be recalculated.
Please note that after updating the program based on data from previous periods, the need to recalculate previously made calculations using the average will be registered. All these documents will be displayed in the standard workplace for working with recalculations in the section Salaries - Service - Recalculations, and a hint about the need for recalculation will also be displayed in these documents themselves.
After the recalculation, if in the end the amount for additional payment is obtained, then it must be transferred to the employee, paying compensation for each day of delay in the amount of 1/150 of the Central Bank key rate (days must be taken into account from the day following the day of transfer of average earnings to the actual day of payment) . You can calculate the amount of compensation here. https://its.1c.ru/db/calcwagesdelay
If the total amount is less, then the employee will not be able to withhold it on his own. This can only be done upon his application (Article 137 of the Labor Code of the Russian Federation).
In the same way, for employees who quit, if there is an amount due for additional payment, then we pay extra, if it is due for retention, we ask you to write a statement and return the money.
Thus: 1. The employer does not have the right to reduce the employee’s salary in the current month if it was paid in a larger amount in the previous month: due to erroneous application of the provisions and norms of labor legislation, when the salary has already been accrued and paid.
A way out of this situation may be the consent of the employee himself to the voluntary return of funds overpaid to him. The employer can recover such funds from him only in court.
2. The employee’s wage arrears arising from the recalculation of previously paid wages, including compensation for leave due to dismissal, are reflected in the debit of account 0 302 11 830 and the credit of account 0 206 11 660 using the “red reversal” method. In this case, operations must be performed to adjust previously accrued vacation pay (wages), personal income tax and insurance contributions.
Claims for compensation for damage incurred in connection with overpayment of wages (vacation pay) to a former employee are reflected in the debit of account 0 209 30 000 and the credit of account 0 206 11 000.
3. Repayment of debt on overpayment of wages and vacation pay, with the voluntary consent of the employee, is carried out: either by depositing cash into the cash desk or into the personal account of the institution; or through deduction from subsequent payrolls.
4. The total amount of all deductions for each salary payment cannot exceed 20%, and in cases provided for by federal laws - 50% of the salary due to the employee. Compensation for delayed payment of wages
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We find out the reason that resulted in the overpayment
Deductions from an employee’s salary to pay off his debt to the employer can be made:
- to reimburse an unearned advance paid to an employee on salary;
- to repay an unspent and not returned timely advance payment issued to an employee in connection with a business trip or transfer to another job in another area, as well as in other cases;
- to return amounts overpaid to the employee due to accounting errors, as well as amounts overpaid to the employee, if the body for the consideration of individual labor disputes recognizes the employee’s guilt in failure to comply with labor standards or downtime;
- when an employee is dismissed before the end of the working year for which he has already received annual paid leave, for unworked vacation days [1].
What should be understood by a counting error? Labor legislation does not contain a definition of the concept of “counting error”. As the Supreme Arbitration Court indicated in Ruling No. 59-B11-17 dated January 20, 2012, based on the literal interpretation of the norms of the current labor legislation (Article 137 of the Labor Code of the Russian Federation), an error made in arithmetic operations (actions related to counting) should be considered counting. Thus, if an accountant, when calculating wages, incorrectly added up payments due to an employee, he made a counting error.
Please note that these are not counting errors:
- determination of an incorrect calculation period for calculating amounts due to the employee;
- errors in determining the method of calculating wages, which served as the basis for subsequent accruals;
- technical errors;
- repeated payment of wages for the same period.
In other words, if a computer program crashed, an accountant made a technical error, repeated erroneous payment of the same amount, or applied incorrect legal norms when calculating wages, resulting in an overpayment, such overpaid amounts cannot be withheld without the consent of the employee. These actions will be considered unlawful (see Appeal ruling of the Murmansk Regional Court dated July 22, 2015 No. 33-2153-2015).
Often, illegal deductions from wages are made upon dismissal. Let us recall that, by virtue of the provisions of Art. 137 of the Labor Code of the Russian Federation, deductions from an employee’s salary to pay off his debt to the employer may be made upon his dismissal before the end of the working year for which he has already received annual paid leave, for unworked vacation days. If the employer, when dismissing an employee, did not withhold payment amounts for unworked vacation days, then he does not have the right to recover these amounts from the former employee in court, except in cases of dishonesty in the actions of the named person or an accounting error. These decisions were made in the appeal rulings of the Khabarovsk Regional Court dated July 29, 2015 in case No. 33-4733/2015, and the Novosibirsk Regional Court dated February 9, 2016 in case No. 33-1022/2016.
We comply with deadlines for reimbursement (withholding overpayments)
By virtue of the provisions of Art. 137 of the Labor Code of the Russian Federation, the employer has the right to decide to deduct from the employee’s salary no later than one month from the end of the period established for repayment of incorrectly calculated payments, and provided that the employee does not dispute the grounds and amount of the deduction. As noted in the appeal rulings of the Moscow City Court dated 02.28.2013 No. 11-3853/2013, the Sverdlovsk Regional Court dated 05.22.2014 No. 33-7209/2014, if at least one of these conditions is not met, that is, the employee challenges the withholding or has expired month period, the employer loses the right to withhold these amounts and it can only be exercised in court.
Period for recalculation
The amount of earnings is recalculated for the period when the salary was calculated incorrectly. Immediately after discovering an error, the employer must return the underpayment to the employee, if any.
In some cases, it may be necessary to recalculate earnings for the previous year. This is also acceptable, but comes with additional complications. In this situation, it will be necessary to make appropriate adjustments to the tax reporting documentation, if it has been submitted.
If an accountant made a calculation error and calculated a salary in a larger amount, then the result may be arrears in income tax , since the tax base was unfairly reduced. Based on the recalculation according to the provisions of Art. 54, 81 of the Tax Code, the accountant needs to submit an updated declaration. When recalculated for other reasons, it is absent.
As for the need for deductions from wages, the tax base according to
Personal income tax
it doesn't reduce it. If the salary itself decreases, then the excessively withheld personal income tax must be returned.
If it increases, personal income tax is withheld and transferred to the budget when recounting payments are made.
