Position of official departments
The ambiguity in the accruals was due to the fact that the regulatory documents do not have the concept of “non-working days”. Accordingly, it was not specified whether payments for this period should be taken into account in calculating average earnings or not. Before the official letter of the Ministry of Labor No. 14-1/B-585, issued on May 18, 2020, it was explained on the Rostrud website that non-working days are not excluded from the calculation period, and payments made are taken into account when calculating vacation pay. However, later officials came to a unanimous opposite opinion:
- wages for non-working paid days should not be included in the calculation of average earnings;
- the billing period is reduced by non-working paid days.
The Ministry of Labor explains this decision by the fact that payment for non-working periods is other cases of release from work with retention of salary, excluded from the calculation, according to paragraphs. “e” clause 5 “Regulations on the procedure for calculating the average salary” (approved by Government Decree No. 922 of December 24, 2007). Thus, employers who previously used the Rostrud methodology will be faced with the need to recalculate vacation pay for 2021.
Cheat sheet for calculating salaries, vacation pay and sick leave
The general procedure for calculating payment for annual leave provides that the average salary for vacation pay is calculated for the last twelve months by dividing the total income for this period by the amount of days worked. There are cases when it is necessary to recalculate payments for various reasons, which sometimes do not depend on the employer.
As a rule, the issue of recalculation arises in the following cases:
- payment of annual bonus next month;
- salary changes;
- recall from annual paid leave;
- illness of an employee while on vacation;
- dismissal of an employee;
- counting error.
This is important to know: Calculation of payments for layoffs after maternity leave (after 3 years)
If the employee himself finds out that vacation pay was accrued incorrectly, or the accountant noticed a mistake, then a recalculation must be made without the employee’s application.
Recommended calculation procedure
The calculation algorithm itself has not changed. The calculation stages consist of the following steps:
- the number of calendar days in the billing period (RP) is determined, that is, for the 12 calendar months preceding the month the vacation began. In this case, excluded days are deducted (for example, vacation at your own expense, business trip, downtime, temporary disability, etc.). If the month is fully worked, the average monthly number of calendar days is used in the calculation - 29.3 (Article 139 of the Labor Code of the Russian Federation), for months not fully worked, paid days are calculated proportionally;
- the income taken into account is summed up (amounts not related to remuneration for labor or calculated based on average earnings are not included);
- The average daily earnings are determined by dividing the amount of income by the number of days in the RP;
- the number of vacation days is multiplied by the average daily earnings - the amount of vacation pay is obtained.
When paying, the accounting department withholds personal income tax from vacation payments.
The only new rule that needs to be taken into account if the employer decides to be guided by the opinion of the Ministry of Labor is to exclude from the calculation of average earnings days and payments falling during the non-working period from March 30 to May 8, 2021.
An example of vacation pay recalculation for April 2021.
The salary of mechanic Smirnov is 18,000 rubles. On March 30 and 31, Smirnov, like all company employees, did not work. For the entire period from April 1, 2021 to March 31, 2021, earnings were accrued to him in full (including for non-working days on March 30 and 31). In April 2021, Smirnov goes on vacation for 28 days.
How the company initially accrued vacation pay to the employee (according to Rostrud’s methodology):
- salary for RP: 18,000 x 12 months. =216,000 rub.;
- average daily earnings: 216,000 / 12 months. / 29.3 = 614.33 rubles;
- vacation pay: 614.33 x 28 days. = 17,201.24 rubles;
- personal income tax withheld 13%: 17201.24 x 13% = 2236 rubles;
- Smirnov was given the amount of vacation pay in hand: 17,201.24 – 2236 = 14,965.24 rubles.
In May, the accounting department had to recalculate vacation pay for April after the Ministry of Labor issued clarifications:
- Non-working days are excluded from the RP - March 30 and 31; accordingly, the number of calendar days for calculating the average salary will change:
29.3 x 11 months. + 29.3 /31 days (calendar days in March) x 29 days. (worked by Smirnov in March 2021) = 349.7 days;
- The salary taken into account will decrease by the amount for 2 non-working days:
18,000 x 11 months + 18,000 / 21 work. days March x 19 working hours days in March = 214,285.71 rubles;
- Smirnov’s average daily earnings will be:
214 285, 71 rub. / 349.7 = 612.77 rub.
- employee's vacation pay: 612.77 x 28 = 17,157.56 rubles;
- Personal income tax on recalculated vacation pay will decrease: RUB 17,157.56. x 13% = 2230 rub. (i.e. 6 rubles were withheld excessively);
- The employee should have received: 17,157.56 – 2230 = 14,927.56 rubles.
Thus, Smirnov’s vacation pay became less: instead of 14,927.56 rubles. he received 14,965.24 rubles. The overpayment amounted to: 14,965.24 – 14,927.56 = 37.68 rubles.
As a result of recalculation of vacation pay for April, May, June 2021, the amount may not only decrease, but also increase. This will happen if accruals for March, April, May (specifically for the non-working period) have become smaller, for example, due to the lack of bonuses. Therefore, it is impossible to say for sure who will win in the end - the employee or the company. The amount of charges depends on each specific case. We described earlier in our article how to correct errors in the case of incorrectly accrued vacation pay.
Answer Profbukh8
Dmitry Gerasimov Profbuh8.ru
It turns out as follows. You calculated vacation pay without taking into account the January salary. For example, the payout turned out to be 20,000. They paid.
Then it was time to calculate the salary for January. Calculated.
Then we went on vacation and recalculated it. As a result, the amount payable for vacation increased. For example, up to 21,000, but you paid 20,000.
This additional 1,000 will be taken into account by the program when filling out the salary payment slip for January. And it is when the salary for January is paid that this debt of 1000 will be closed.
This is usually done when the salary for the last month is unknown, but vacation pay needs to be calculated.
Alekssf
Good afternoon.
Thank you, we'll try it.
But the trouble is that salaries for January have already been paid, but vacations have not been recalculated.
Who does not need recalculation of vacation pay for April, May, June
Recalculation will not be required for companies and individual entrepreneurs that continued to work during the period of self-isolation from March 30 to May 8, 2021. After all, employees received wages, these days were actually fully worked, and accordingly, vacation pay was accrued correctly.
Employees who worked remotely during the self-isolation period will also have vacation without recalculation of vacation pay.
The employer may not make a recalculation if the interests of the employees are not affected - that is, in the case when the vacation pay turned out to be more than if the non-working period was excluded. However, in this case, there may be risks of illegally accounting for expenses in the taxable base for income tax or under the simplified tax system “income minus expenses.”
Recalculation of vacation pay after payroll
- minor workers (under eighteen years of age);
- municipal and civil servants;
- employees of the judiciary and the prosecutor's office;
- rescue workers;
- scientific workers with candidate and doctoral degrees;
- employees of enterprises working in the field of chemical weapons production.
Additional leave is provided annually to employees, the list of which is specified in Article 116 of the Code, namely:
- employees with irregular working hours;
- employees working in hazardous, unhealthy conditions;
- employees performing their duties in the Far North and territories that are equivalent to them.
- When should the payment be recalculated? When salaries increase Useful video
When should the payment be recalculated? The question of recalculation may arise when certain circumstances arise that change the initial data for the calculation, as well as errors are made when calculating vacation pay.
How will recalculation of vacation pay affect personal income tax?
Additional payment for vacation pay is subject to personal income tax in accordance with the general procedure. The tax is charged on the difference between the previously accrued amount and the recalculated amount.
Example
From May 12 to May 31, 2021, the company has extended paid non-working days for all employees, because... In the region of operation, the self-isolation regime was extended until the end of May. According to the vacation schedule, engineer Mikhailov’s annual vacation begins on June 1, 2021. Vacation pay was accrued to him in advance in the amount of 25,260 rubles. When transferring, personal income tax was withheld at 13% - 3284 rubles. Mikhailov received 21,976 rubles in his hands.
Based on clarifications from the Ministry of Labor, the company recalculated vacation pay for June 2021, excluding the paid non-working period. As a result, the amount of the engineer’s vacation pay increased and amounted to 26,120 rubles.
Amount to be paid additionally: 26,120 – 25,260 = 860 rubles. It was decided to transfer it to the employee’s card. When paying, the company withheld personal income tax of 13%, taking into account the previously withheld tax:
26,120 x 13% - 3284 = 112 rubles.
As a result of the recalculation of vacation pay for June, Mikhailov received an additional 748 rubles. (860 -112). The company transferred the tax on May 29, 2020 in the total amount: 3284 + 112 = 3396 rubles.
The deadline for transferring personal income tax on vacation pay is the last day of the month in which they are paid to the employee (clause 6 of Article 226 of the Tax Code of the Russian Federation). Therefore, when transferring tax, the payment document indicates the month when the company pays the surcharge. For example, if, when recalculating vacation pay for May, the company paid the difference to an employee in June, the tax on this difference must be transferred by the end of June.
It is more difficult to reduce the amount of vacation pay. In this case, an overpayment occurs - both for vacation pay and personal income tax. It can be taken into account when withholding overpaid funds from the employee, which can only be done with the written consent (application) of the employee. Overpayment of personal income tax can either be returned to the employee upon his application, or offset against future periods.
How to recall an employee from vacation
The rules for the procedure for recall from vacation are prescribed in Part 2 of Art. 125 of the Labor Code of the Russian Federation. The employer can take advantage of this opportunity if necessary.
According to labor legislation, the following categories of citizens cannot be recalled from vacation early:
- persons under the age of 18;
- pregnant employees;
- workers working in hazardous working conditions.
Unused vacation time is provided to the citizen later. The remaining days are added to the next paid vacation according to the plan or are provided to the citizen at a time convenient for him in agreement with management.
ADVICE! Unused rest days can also be replaced with monetary compensation. To do this, you need to write a corresponding application.
Grounds for revocation
It is allowed to return an employee from vacation if a production need arises. The following grounds are acceptable:
- Unscheduled audit of the company. If the employee's position is responsible for certain activities of the organization.
- Unscheduled inventory. If the recalled employee is a financially responsible person.
- Unforeseen situations that cannot be resolved without the presence of an employee.
- Cases when the presence of an employee is required to prevent emergency situations or resolve their consequences.
IMPORTANT! An early exit from vacation can be issued only with the consent of the citizen. If a citizen does not give consent, the employer does not have the right to force the employee. The application of disciplinary sanctions, imposition of fines or deprivation of bonuses is considered unlawful.
Paperwork
To properly issue a review, the manager needs to act as follows:
- Send an offer to the employee to return to work early with justification of the reason.
- Obtain written consent.
- Place an order.
- Send an order for recalculation to the accounting department.
The employee’s consent is provided in writing in free form. Its contents reflect the following information:
- company name indicating the registration form;
- Full name and position of citizen;
- Full name of the head;
- resolution of consent to end the vacation early, indicating the reason;
- date of return to work;
- the period when the citizen plans to receive unused days;
- Date of preparation;
- signature.
A consent form is available here.
After receiving confirmation from the citizen, the employer can issue a review. To do this, a corresponding order must be issued. The order can be drawn up in free form or on company letterhead. The contents of the document indicate:
- company name and details;
- Date of preparation;
- order to recall an employee indicating the date of return to work;
- the procedure for providing unused rest days;
- instructions to accountants about recalculation;
- manager's signature;
- signature of the citizen confirming familiarization.
A sample order is available here.
