You will need
- - information on the income of the employee for the preceding year;
- - the average number of calendar days in the month;
- calculator.
Instruction
1
To calculate the amount of vacation you first need to calculate the average daily amount of earnings. To do this, add up all the employee's income for the year before the holiday. This includes salary, various bonuses, allowances and additional payments. At the same time in the estimated base must not include material aid, interest, insurance payments, dividends, etc.
2
Divide the resulting number by 12 and the average number of days in a calendar month. The latter figure is the source of changes in the calculation of vacation pay, which came into force from April 2014. If you have previously applied ratio of 29.4, now to 29.3. The change in the coefficient is due to the fact that it increased the number of holidays per year from 12 to 14. Thus, under the new rules the amount of vacation should be increased.
3
To calculate the vacation pay amount multiply the average daily earnings by 28 (the number of calendar days of leave). For example, the employee's monthly income consisted of a salary of 15000 p. and prize $ 2000 amount of vacation will be 16245,73 R. ((15000+2000)*12/12/29,3*28).
4
It often happens that an employee in the billing period for the previous year did not work the full period. For example, was on sick leave. Calculation of average daily earnings in this case will be made according to the following formula: accrued salaries for the accounting period/(the number of full months worked*29,3+(29,3/total number of days in the month*number of days worked). For example, an employee in February was 7 days in the hospital, the annual amount of his salary amounted to 400000 R. the Average daily earnings will be equal to: 1161,85 (400000/(11*29,3+(29,3/28*21)). To calculate the amount of vacation pay the obtained value must be multiplied by 28.
Note
For the full amount of vacation accrued insurance contributions to the pension Fund and the FSS. Holiday pay subject to individual income tax.
Useful advice
The employer must pay vacation pay for three calendar days before the start of the leave of the employee. This rule is enshrined in TK.