When calculating the release, it is necessary to take into account many factors: work experience of the employee, its average salary, as well as premiums, benefits and other criteria. It is engaged in the calculation of selling accounting, since you will need accurate data on accruals for the period of twelve months. In this article, you will learn to count the holidays, learn how and when they need to be charged, and also see an online calculator for calculating holidays for the employee. Try to calculate your sum of vacation benefits according to the examples.
How to accrue holidays: deadlines and process
As a rule, all employees know about the upcoming scheduled vacation or educational leave, that is, the sessions, in advance. Therefore, accounting has enough time to calculate the payment of benefits and charge it.
- The entire amount of holidays should be paid three days before the exit of the employee on vacation.
- At the same time, taxes in the budget and pension insurance are paid.
The first item regulates Article 136 of the Labor Code of the Russian Federation: Every employee three days before the start of vacation receives its calculation. Also, at the beginning of the year, all employees recognize the dates of their holidays or choose them independently. This is regulated by Article 123 of the Labor Code of the Russian Federation.
In the calculation of your holidays, festive days are not taken into account, according to Article 120 of the Labor Code. These days can include holidays Day, Victory Day and all the others listed in Article 112 of the Labor Code.
How to calculate holidays
The calculation formula looks like this:
- SDZ x number of days of vacation.
SDZ is your average daily earnings. It is calculated by the formula
- SDZ \u003d zp x RP / (RP x 29.4)
We will analyze the formula in order:
- ZP is your salary per month.
- RP is an estimated period, which is equal to the 12 months of last year.
- The number 29.4 is taken as the average number of days in the month. It is used everywhere, and it cannot be changed.
Also, the number of days of vacation is determined by your experience. What he is more, the more holidays you get.
Let's try to calculate on the example: your wage per month is 30,000, you go on vacation for 28 days.
- First, we calculate the average daily salary: 30000 x 12 / (12 x 29.4) \u003d 1020.4 rubles per day you get.
- Now we multiply on 28 days, it takes 28560 rubles.
- From this number, taxes are taken in accordance with the tax rate if it is charged after the calculation.
Try to calculate your holidays on this formula and you make sure it is simple enough.
How to calculate holidays online
You can calculate your holidays easily on the Internet using services. For example, site https://www.b-kontur.ru/profi. It makes it possible to find out the exact amount of the average daily earnings and vacation.
Go to the site and click on the Source Data tab.
- Here you have to specify the period of the planned vacation, its type and estimated period.
- The site can choose your own estimate, but you better know it in advance. Also clicking on the tick "There are exception periods" or "in the settlement period there was an increase in salary", you can make additional data if necessary.
- Click "Next".
- In the second tab, the "Summary Table" is filled separately for the month. Enter the salary for each month past the estimated period.
- As soon as you finish, you will see the average daily salary.
- The third tab contains all the results: the sum of your holidays. Also, a tax of 13% of interest from your salary is taken into account. If it differs from the one you have, then calculate the percentage yourself.