In the calculation for a fully worked month, it cannot be lower than the minimum wage (Article 133 of the Labor Code). Otherwise, its size depends on the agreements between the employee and the employer. The level of salary, of course, affects the amount of a good half of both guarantees and compensations due to an employee in a given situation in accordance with the Labor Code. However, in this case, the average figure is taken into account. So, based on the average earnings, the staff is paid downtime due to the fault of the employer or for reasons beyond the control of both him and the employee (Article 157 of the Labor Code). It is reserved for the employee when he is sent on a business trip, with participation in the work of the commission on labor disputes, for the duration of a series of study holidays, etc. and so on. In addition, this indicator is the basis for calculating vacation pay, compensation for unused vacation, severance pay and many other indicators.
For all these cases, the Labor Code establishes a single procedure for calculating average earnings (Article 139 of the Labor Code). In particular, it was established that in order to calculate this value, all types of payments provided for by the remuneration system applied by the relevant employer, regardless of the sources of these payments, are taken into account. So, in any mode of operation The average salary of an employee is calculated based on the salary actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains the average salary. The only exception is the procedure for calculating this indicator to determine the amount of vacation pay and compensation for used vacation. The average daily earnings for their calculation is calculated by dividing the actually accrued wages for the billing period by 12 months and the average monthly number of calendar days (29.4).
Note! A calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).
It would seem that in this situation, the situation, when the amount of the employee's wages changed during the billing period, should not complicate the procedure for calculating average earnings in any way. Indeed, its amount includes actually accrued payments, which means that any change will be taken into account. However, such a line of reasoning is correct only in cases where the employee's earnings are revised individually or when it comes to reducing wages. If there has been a massive increase in salaries, such as their indexation for inflation or adjustment in connection with an increase in the minimum wage, everything is a little more complicated.
According to Art. 139 of the Labor Code, the specifics of the procedure for calculating average earnings are established by the government. The relevant Provision was approved by the Cabinet of Ministers by Resolution No. 922 of December 24, 2007 (hereinafter referred to as the Provision). According to paragraph 16 of this document, with an increase in the organization (branch, structural subdivision) of tariff rates, salaries (official salaries), monetary remuneration, the average earnings of employees also increase. At the same time, the procedure for adjusting the average indicator depends on the time of wage growth:
- during the billing period;
- after the billing period, but before the start of the holiday;
- during the period of saving the average earnings for the employee.
However, there are a number of general rules. Firstly, when raising average earnings, tariff rates, salaries (official salaries), monetary remuneration and payments are taken into account, which are set for tariff rates, salaries (official salaries), and monetary remuneration exclusively in a fixed amount. Payouts that have a range of values are not adjusted. For example, a monthly allowance for wages, calculated in the amount of 20 percent of the salary, is taken into account with an increase in average earnings, and each time determined based on the range of values from 20 to 50 percent - no longer.
Secondly, when raising the average earnings, payments are not taken into account, which are taken into account when determining its value, but established in absolute amounts.
With an increase in salaries (tariff rates, monetary rewards) directly in billing period payments taken into account when determining the average salary and accrued before the increase must be multiplied by conversion factor. The latter is determined by the following formula:
Meanwhile, an increase in salary does not always mean an increase in the salary of an employee. The total amount of the latter may also decrease if the list of monthly salary payments or their size is cut. Therefore, in a situation where, with an increase in the tariff rate, salary (official salary), monetary remuneration, the list of monthly payments to those and (or) their value changes, clause 16 of the Regulation prescribes to calculate the increase coefficient according to other rules. So, you need to use the following formula:
Obviously, with such a calculation, in cases of a decrease in the amount of bonuses, the increase coefficient can easily turn out to be less than one, and, consequently, the average earnings will also decrease. If the amount of monthly payments has increased, then the average earnings should also increase.
Please note that if only the list of monthly payments and (or) their size has been changed, and the value of the tariff rate, salary, etc. remained the same, then the amount of average earnings is not adjusted. This conclusion follows from the content of par. 5, paragraph 16 of the Regulations.
Example 1
An employee of Astra LLC L.N. Kuzmin goes on vacation from January 23 to February 5, 2012 inclusive. The billing period (January - December 2011) has been worked out completely.
In 2011:
- the employee's salary was 15,000 rubles;
- monthly bonus for the quality of work performed - 10% of the salary (1500 rubles).
Since June 1, 2011, as part of the salary increase in the whole organization, Kuzmin has been increased:
- salary - up to 18,000 rubles;
- monthly surcharge - up to 15% (2700 rubles).
From November 1, 2011, the salaries of all employees of Astra LLC have been increased by 10%. Consequently, Kuzmin's salary amounted to 19,800 rubles. (18,000 rubles x 5%), and the monthly allowance is 2970 rubles. (19,800 rubles x 15%).
The average earnings indexation coefficient will be equal to:
- after the first increase - 1.25 ((18,000 rubles + 2,700 rubles) : (15,000 rubles + 1,500 rubles));
- after the second increase - 1.1 ((19,800 rubles + 2970 rubles) : (18,000 rubles + 2700 rubles)).
So, when calculating the average earnings, you need to take into account the amount:
- for January - May - 103,125 rubles. ((15,000 RUB + 15,000 RUB x 10%) x 1.23 x 5 months);
- for June - October - 113,850 rubles. ((18,000 RUB + 18,000 RUB x 15%) x 1.1 x 5 months);
- for November - December - 45,540 rubles. ((19,800 RUB + 19,800 RUB x 15%) x 2 months).
Thus, the amount of wages taken into account when calculating vacation pay, taking into account the adjustment, will be 262,515 rubles. (103,125 rubles + 113,850 rubles + 45,540 rubles). The average daily earnings will be equal to 744.09 rubles. (262,515 rubles: 12 months: 29.4).
Consequently, the amount of vacation pay will be 10,417.26 rubles. (744.9 rubles x 14 days). Note! If the monthly bonus for the quality of the work performed were paid to the employee in an absolute amount (for example, 3000 rubles per month) or a range of values (for example, from 10 to 20% of the salary), then this payment would not be adjusted by the conversion factor (paragraph 6 and 7, paragraph 16 of the Regulations).
If the tariff rate, salary, etc. increased already after the end of the billing period, but before the onset of grounds for keeping the employee's average earnings, taking into account the increase factor, the already directly calculated average earnings are corrected.
Example 2
An employee of CJSC "Pion" B.F. Laptev goes on vacation from January 23 to February 5, 2012. The settlement period (January - December 2011) has been fully worked out. The salary of an employee is 16,000 rubles. per month, no additional monthly payments. Since January 1, 2012, wages have increased in the organization. The new salary of the employee amounted to 18,000 rubles.
The average daily earnings of an employee, excluding salary increases, will be 544.22 rubles. (16,000 rubles x 12 months: 12 months: 29.4). The amount of vacation pay, excluding the increase, will be equal to 7619.08 rubles. (544.22 rubles x 14 days).
The average daily earnings of an employee, taking into account the increase in salary, will be equal to 614.97 rubles. (544.22 rubles x 1.13). The amount of vacation pay, taking into account the increase in salary, will be 8609.58 rubles. (614.97 rubles x 14).
However, it is quite likely that in the billing period the employee also accrued those types of remuneration (bonuses, additional payments, allowances) that are taken into account in average earnings, but are not adjusted for the increase factor. In this case, the average daily earnings will consist of two components.
Example 3
Let's use the conditions of Example 2, but suppose that in addition to the salary of B.F. Laptev receives a monthly bonus for the quality of work performed in the amount of 5,000 rubles.
The average daily earnings, calculated on the basis of payments that are subject to adjustment for salary increases, will be equal to 544.22 rubles. ((16,000 rubles x 12 months) : 12 months : 29.4).
The increase factor will be 1.13 (18,000 rubles: 16,000 rubles).
The average daily earnings of an employee, taking into account the increase in salary, will be equal to 614.97 rubles. (544.22 rubles x 1.13).
The amount of vacation pay, calculated on the basis of the adjusted average earnings, will be equal to 8609.58 rubles. (614.97 rubles x 14 days).
The average daily earnings, calculated on the basis of payments that are not subject to adjustment for salary increases, will be 170.07 rubles. ((5000 rubles x 12 months) : 12 months : 29.4).
The amount of vacation pay, calculated on the basis of the average earnings not subject to adjustment, will be equal to 2380.98 rubles. (170.07 rubles x 14 days).
The total amount of vacation pay due to the employee will be 10,990.56 rubles. (8609.58 rubles + 2380.98 rubles).
If the increase in wages occurred during the period when the employee retained average earnings, including while the employee was on vacation, then taking into account the increase coefficient, that part of the average earnings that is payable is adjusted - from the date of the increase in the tariff rate, salary (official salary), monetary remuneration and until the end of the average earnings retention period.
Example 4
We will use the conditions of example 2, but suppose that the salary increase in the company was made from February 1, 2012. Accordingly, the amount of vacation pay paid to Kuzmin for the period from February 1 to February 5 must be recalculated taking into account the salary increase.
Vacation pay was paid to the employee based on the average daily earnings, equal to 544.22 rubles. (16,000 rubles x 12 months: 12 months: 29.4) in the amount of 7619.08 rubles. (544.22 rubles x 14 days).
The amount of vacation pay for the days before the salary increase will remain the same and will amount to 4897.98 rubles. (544.22 rubles x 9 days).
The increase factor will be equal to 1.13 (18,000 rubles: 16,000 rubles).
The average daily earnings of an employee, taking into account the increase in salary, will be 614.97 rubles. (544.22 rubles x 1.13). The amount of vacation pay for the days after the salary increase will be equal to 3074.85 rubles. (614.97 rubles x 5 days). Thus, the amount of vacation pay, taking into account the increase in average earnings, will be 7972.83 rubles. (4897.98 rubles + 3074.85 rubles). In this case, the amount of vacation pay that needs to be additionally accrued will be equal to 353.75 rubles. (7972.83 rubles - 7619.08 rubles).
At the same time, if in the billing period the employee received additional payments that are included in the calculation of average earnings, but are not taken into account when increasing, then when adjusting the average earnings, taking into account the increase factor, they should be excluded from the calculation (see example 3).
February 2012
In accordance with Art. 139 of the Labor Code of the Russian Federation features procedure for calculating the average wage, including the issues of its indexation when changing the amount of salaries are determined by the Government of the Russian Federation.
Government Russian Federation by its Decree dated December 24, 2007 #922 approved the Regulations on the features of the calculation of the average wage.
Clause 16 of Regulation No. 922 explains indexation procedure for average earnings employees in the event of an increase in tariff rates and salaries in the organization. At the same time, three main cases of increasing the salary of an employee in the billing period are considered (the billing period is 12 calendar months preceding the period during which the employee retains the average salary) and certain indexing algorithms.
1. If the increase occurred during the billing period, then the following indexation algorithm is implemented - payments taken into account when determining average earnings and accrued in the billing period for the period preceding the increase are increased by coefficients that are calculated by dividing the salary of the event established in the month of occurrence, with which the preservation of average earnings is associated, on salaries established in each of the months of the billing period.
Example 1.1. Employee of the organization since January 19, 2008. went on another vacation lasting 28 calendar days. The billing period (January-December) has been fully worked out by the employee. Salary of an employee in January-August 2007. amounted to 20,000 rubles, and from September 1, 2007. in the organization there was an increase in salaries and the salary of this employee was increased to 24,000 rubles. Considering that the salary increase for the employee occurred in the billing period, the payments taken into account when calculating average earnings and accrued in the billing period before the salary increase are increased by a factor calculated by dividing the increased salary by the salary established in each of the months of the billing period.
Calculate the increase factor:
K \u003d 24,000 rubles. : 20 000 rub. = 1.2
Let's calculate the average daily earnings:
((20,000 rubles x 1.2) x 8 months + 24,000 rubles x 4 months): 12 months. : 29.4 calendar days = 816.33 rubles
Determine the amount of vacation pay:
RUB 816.33 x 28 calendar days = 22,857.24 rubles
2. If the increase occurred after the billing period before the occurrence of a case with which the preservation of average earnings is associated, the average earnings are increased by the increase factor calculated for the entire billing period.
Example 2.1. Employee of the organization since January 19, 2008. went on another vacation lasting 28 calendar days. The billing period (January-December) has been fully worked out by the employee. The employee's salary is 22,000 rubles. From January 1, 2008 in the organization, the salaries of employees were increased by 15%.
Increase factor: K = 1.15.
(22,000 rubles x 12 months): 12 months : 29.4 calendar days x 1.15 = 860.55 rubles.
RUB 860.55 x 28 calendar days = 24,095.4 rubles 3. If the increase happened during the period of maintaining average earnings, - a part of the average earnings increases from the date of the salary increase until the end of the specified period.
Example 3.1. Employee of the organization since January 19, 2008. went on another vacation lasting 28 calendar days. The billing period (January-December) has been fully worked out by the employee. The employee's salary is 25,000 rubles. Since February 1, 2008 in the organization salaries of employees increased by 10%.
Increase factor: K = 1.1.
Calculate the average daily earnings of an employee:
(25,000 rubles x 12 months): 12 months : 29.4 calendar days = 850.34 rubles
The amount of vacation pay for an employee is:
(850.34 rubles x 13 calendar days + 850.34 rubles x 15 calendar days x 1.1) = 25,085.03 rubles.
Indexing average earnings must comply with the following rules and restrictions:
average earnings adjustment taking into account the increase in salaries, it is made only if the salaries are increased for all employees of the organization (branch, structural unit) - this is evidenced by the repeated comments of specialists from the Ministry of Health and Social Development and Rostrud of the Russian Federation. If the salary increase did not affect all employees of the organization (branch, structural unit), but only an individual employee or several employees, then this is considered an individual change in the amount of wages and indexation of average earnings is not carried out. Paragraph 16 of the Decree of the Plenum of the Supreme Court of the Russian Federation of March 17, 2004 No. No. 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation” it was explained that a structural subdivision of an organization should be understood as departments, workshops, sections, etc.;
in case of salary increase in different sizes in the context of branches and structural divisions of the organization, to adjust the average salary, not the general salary increase coefficient in the organization is used, but the individual salary increase coefficient of each individual employee,
in case of size increase wages not as a result of an increase in salaries, but, for example, in connection with the introduction or increase of any additional payment or wage supplement, then the average earnings calculated on the basis of the amounts actually accrued are not adjusted,
if there is an increase new salaries to previously established salaries in a fixed amount (percentage, multiplicity), then indexation of average earnings is carried out,
if there is an increase new salaries (bonuses) to previously established salaries (bonuses) in the range of values (for example, the local regulatory act of the organization establishes that the amount of the current bonus, depending on the results of work, can vary in the range from 0 to 30% of the employee's salary), then the indexation of average earnings not produced
when indexing the average wages, taking into account the increase in salaries, payments taken into account when determining average earnings, established in absolute amounts (for example, salaries are increased not by a certain percentage of existing salaries, but by certain certain amounts in absolute amounts without interconnection with previously established salaries) do not increase.
So, with an increase in salaries in the whole institution, its branch or structural unit, it is required to adjust the average earnings. The indexation rules are spelled out in the Regulations on the peculiarities of the procedure for calculating the average wage, which was approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. Moreover, at present it is valid in the version of the Decree of the Government of the Russian Federation of November 11, 2009 No. 916.
So, general rules indexation of the average earnings of employees are contained in paragraph 16 of the Regulations. It is determined there that the average earnings need to be adjusted only in one case - if the increase affected all employees of the institution or structural unit.
Those payments are adjusted, the amount of which directly depends on the salary (tariff rate). Payments that do not depend on the size of the salary or the tariff rate are not taken into account. In particular, the payments established by:
- in the range of values (percentage, multiplicity) to tariff rates or salaries;
- in absolute terms.
The size of the increase may be the same for everyone, or it may vary depending on the category of employees. For example, administrative and managerial personnel - by 15 percent, department employees - by 17 percent, etc. Therefore, individual multipliers will have to be calculated for each specialist.
But in the case of a decrease in wages, the coefficients are not calculated and the average earnings do not need to be adjusted.
Clause 16 of the Regulations was supplemented with a new paragraph. It determines the procedure for adjusting if, with an increase in tariff rates, salaries (official salaries), monetary remuneration in an institution (branch, structural unit), the list of monthly payments to tariff rates, salaries (official salaries), monetary remuneration and (or) their sizes, which, in fact, takes place during the transition to a new wage system.
Indexation of average earnings. So, in such situations, the average earnings need to be increased by coefficients that are calculated by dividing the newly established tariff rates, salaries (official salaries), cash remuneration and monthly payments by the previously established tariff rates, salaries (official salaries), cash remuneration and monthly payments .
According to the current standards, the multiplying factor is generally calculated according to the following formula:
Indexation of average earnings. With an increase in wages in the billing period, the payments taken into account when calculating average earnings should be adjusted.
The calculation period for determining the average earnings of an employee of a budgetary institution is from March 2009 to February 2010 inclusive.
In general, in the institution during this period, salaries changed (and twice). During this time, the employee's salary changed as follows: at first it was 10,000 rubles, then (since June) it was increased to 15,000 rubles. (1.5 times), and then lowered in December to 12,000 rubles.
Let's assume that the billing period has been fully worked out by the specialist.
So, let's determine the average daily earnings to pay for vacation. For clarity, we present the data in the form of a table:
The average daily earnings amounted to 484.69 rubles. (171,000 rubles: 12 months: 29.4 days).
If the salary increase occurred after the end of the billing period, but before the occurrence of the event, which is associated with the preservation of average earnings, the average earnings should be adjusted.
The settlement period from May 1, 2009 to April 30, 2010 was not fully worked out by the employee. In September, the employee was on annual paid leave lasting 16 calendar days. For the remaining days of September, the employee was paid a salary of 6,400 rubles.
Let's say that from May 1, 2010, the employee's salary has been increased from 10,000 rubles. up to 15,000 rubles (the change in salaries occurred throughout the institution). And from May 5, the employee goes on vacation.
Then, when calculating the average daily earnings, payments are taken into account in the following amount:
10 000 rub/month x 11 months + 6400 rub. = 116,400 rubles.
Next, you need to determine the number of calendar days in an incomplete calendar month (September). To do this, according to paragraph 10 of the Regulations, the average monthly number of calendar days (29.4) must be divided by the number of calendar days of this month (in September 30 calendar days) and multiplied by the number of calendar days falling on the time worked in the same month.
It turns out that 13.72 days are taken into account for September. (29.4: 30 x (30 - 16)).
Then the average daily income will be:
RUB 116,400 : (29.4 days x 11 months + 13.72 days) = 345.28 rubles / day.
However, since the salary was increased before the onset of vacation, all average earnings are subject to indexation by a factor of 1.5 (15,000 rubles: 10,000 rubles).
Accordingly, the average daily earnings for vacation pay is equal to:
345.28 RUB/day x 1.5 \u003d 517.92 rubles / day.
In conclusion, we will tell you what to do if the increase occurred after the start of the vacation. In this case, the part of the average earnings paid to the employee for the period from the moment of the increase to the end of the vacation should be adjusted.
For clarity, we also consider a specific situation.
Let's use the conditions of example 2. But let's say that the date of the salary increase is May 17, 2010, and the calculation of average earnings is necessary for payment until May 21, 2010 inclusive.
Therefore, only payments accrued for five days are subject to indexation. The average daily earnings calculated by the accounting department before the salary increase amounted to 345.28 rubles.
The amount of additional payments arising in connection with the revision of salaries is equal to:
345.28 RUB/day x 1.5 days - 345.28 rubles / day. x days = 863.20 rubles.
Is it always necessary to index the average daily earnings for calculating vacation pay if there was a salary increase in the billing period?
No, only if the specified increase occurred in the whole organization, its branch or structural unit, and not for one employee. This rule for calculating the average wage is established for all cases of determining its size, provided for by the Labor Code of the Russian Federation. Moreover, according to the Decree of the Government of the Russian Federation of November 11, 2009 No. 916, if the list of monthly payments to tariff rates (salaries, etc.) and (or) their sizes change simultaneously with an increase in wages, the multiplying coefficient is calculated taking into account the changes as tariff rates (salaries, etc.), and payments to them.
With an increase in the organization of tariff rates (official salaries) and monthly payments to them, an employee can increase his salary:
In these cases, the amount of vacation pay must be adjusted (see formula). This rule is established by paragraph 16 of the Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
EXAMPLE 1. WE COUNT HOLIDAY WHEN INCREASING THE SALARY WITHIN THE SETTLEMENT PERIOD
The billing period will include November-December of the last year and January-October of the current year.
From November last year to September this year, Ivanov's monthly salary was 15,000 rubles. Since October of this year, Ivanov's salary has been increased by 2,000 rubles. and amounted to 17,000 rubles. The increase factor will be equal to 1.13 (17,000 rubles: 15,000 rubles).
The amount of payments taken into account when paying for vacation will be:
15 000 rub. × 11 months × 1.13 + 17,000 rubles. = 203,450 rubles.
Vacation pay will be:
RUB 203,450 : 12: 29.3 × 28 cal. days = 16,201.92 rubles.
If the increase in wages occurred after the billing period, but before the day the employee went on vacation, then the average earnings of the employee for the billing period must be adjusted.
EXAMPLE 2. WE COUNT HOLIDAY PAYMENTS WHEN THE SALARY IS INCREASED AFTER THE SETTLEMENT PERIOD, BUT BEFORE YOU GO ON HOLIDAY
The salary of an employee is 18,000 rubles.
The billing period will include December last year and January-November of the current year.
Suppose that Yakovlev has worked out the billing period in full. The amount of vacation pay that the accountant accrued to the employee was:
(18,000 rubles × 12 months): 12: 29.3 × 28 cal. days = 17,201.38 rubles.
Since December 1 of this year, Yakovlev's salary has been increased by a factor of 1.2. The amount of accrued vacation pay (that is, average earnings) must be recalculated.
After indexing the average earnings, the amount of vacation pay will be:
RUB 17,201.38 × 1.2 = 20,641.66 rubles.
If the salary increase occurred during the period the employee was on vacation, then it is necessary to adjust that part of the average earnings that falls on the period from the moment the salary increase until the end of the vacation.
EXAMPLE 3. WE COUNT HOLIDAY PAYMENT WHEN INCREASING THE SALARY DURING THE HOLIDAY PERIOD
Somov, an employee of Passiv LLC, was granted leave from November 10 to December 7 (28 calendar days).
The salary of an employee is 16,000 rubles.
The billing period will include November-December of the last year and January-October of the current year.
Suppose that Somov has worked out the billing period in full. Then his average earnings, saved for the period of vacation, will be:
(16,000 rubles × 12 months): 12: 29.3 × 28 cal. days = RUB 15,290.10
Wages were increased during Somov's vacation, so only that part of the average earnings that falls on the period from December 1 to December 7 of the current year (for 7 calendar days) needs to be adjusted.
Somov's average daily earnings, calculated before he went on vacation, is:
RUB 15,290.10 : 28 cal. days = 546.07 rubles.
The amount of vacation pay due to the employee for the 21st calendar day of November will be:
RUB 546.07 × 21 cal. days = 11,467.47 rubles.
The amount of vacation pay due to Somov for 7 calendar days of December will be:
RUB 546.07 × 7 cal. days × 1.2 = 4587.99 rubles.
The total amount of vacation pay that must be paid to the employee will be:
RUB 11,467.47 + RUB 4587.99 = 16055.46 rubles.
Most accountants, after wage indexation, face some difficulties in calculating vacation pay for employees due to a change in the mechanism for calculating average earnings for the period. In the article we will consider the features of these calculations.
The procedure for calculating the average earnings of employees is detailed in the Regulation of the Government of the Russian Federation, adopted on December 24, 2007 (numbered nine hundred and twenty two). The document prescribes to carry out an increase in the payments taken into account when determining the average earnings by a special coefficient, if the organization has indexed salaries or tariff rates. This coefficient is usually called the conversion factor, its size is determined as follows:
KP = ZPP / ZDP
KP - increase factor;
ZPP - the average salary of an employee after promotion;
ZAP - the average salary of an employee before promotion.
The procedure for recalculating vacation pay depends on the moment at which wages were indexed at the enterprise. There are four main options, involving different schemes for recalculating vacation pay:
When was indexing done? | Salary indexation was carried out BEFORE the vacation, during the billing period | Salary indexation was carried out BEFORE the vacation, but after the end of the billing period | Salary indexation carried out DURING the holidays | Salary indexation was carried out AFTER the employee's vacation |
| What is the amount to be recalculated | Average earnings for the entire period before indexation (excluding payments that are not subject to indexation) | the amount of "holiday" for the entire period of vacation (excluding the amount of payments that are not subject to indexation) | the amount of "holiday" for vacation days, starting from the day of indexation (excluding the amount of payments that are not subject to indexation) | vacation pay is non-recalculable |
Consider what amounts are not adjusted when calculating vacation pay:
In August 2015, the freight forwarder of Freight Escort LLC V.P. Petrov took another paid vacation for 3 weeks (21 calendar days). The settlement period will be the period from 08/01/2014 to 07/31/2015. The employee worked for the entire period. Salary in 2014 was fixed, salary in the amount of 20,000 rubles. From February 1, 2015, the salaries of all employees of the company were increased by 15%, there was an indexation. The new salary amounted to 23,000 rubles. Forwarder Petrov does not provide for bonuses in the employment contract.
Since indexation took place from February 1, 2015, the accountant must calculate the conversion factor: KP = 23,000/20,000 = 1.15
To calculate the average salary in the period before indexation (August 2014 - January 2015), we use the KP:
Average earnings per day = (20,000 * 1.15 * 6 + 23,000 * 6) / (29.3 * 12) = 276,000 / 351.6 = 784.98 rubles
Vacation pay for 21 days will be:
784.98 * 21 days = 16484.58 rubles
In August 2015, the driver of Freight Escort LLC A.S. Filimonov took another paid vacation for 2 weeks (14 calendar days). The settlement period will be the period from 08/01/2014 to 07/31/2015. The employee worked for the entire period. Wages in 2014 were fixed, similar to the wages of freight forwarders, salary in the amount of 20,000 rubles. From August 1, 2015, the salaries of all employees of the company were increased by 15%, indexation took place. The new salary amounted to 23,000 rubles. Filimonov's driver's bonuses are also not provided for in the employment contract.
Since indexation took place from August 1, 2015, the accountant must calculate the conversion factor: KP = 23,000/20,000 = 1.15
To calculate the average salary for the entire period, we use the KP:
Average earnings per day = (20,000 * 1.15 * 12) / (29.3 * 12) = 276,000 / 351.6 = 784.98 rubles
Vacation pay for 14 days will be:
784.98 * 14 days = 10989.72 rubles
On August 10, 2015, Transport Manager of Freight Escort LLC R.D. Somov took another paid vacation for 1 week (7 calendar days). The settlement period will be the period from 08/01/2014 to 07/31/2015. The employee worked for the entire period. Wages in 2014 were fixed, similar to the wages of freight forwarders, salary in the amount of 20,000 rubles. From August 15, 2015, the salaries of all employees of the company were increased by 15%, indexation took place. The new salary amounted to 23,000 rubles. Bonuses for the transport manager are also not provided for in the employment contract. Vacation pay paid before the start of the vacation amounted to:
(20000 * 12) / (29.3 * 12) * 7 days = 4778, 15 rubles
Since indexation has taken place since August 15, 2015, the accountant must calculate the conversion factor: KP = 23,000/20,000 = 1.15
To recalculate vacation payments for 2 days of vacation (August 15 and 16, the vacation period from the moment of indexation), we will use the KP:
Vacation pay will be:
682.59 * 5 days + 682.59 * 1.15 * 2 days = 4982.90 rubles
There are a few things to keep in mind when recalculating vacation pay:
Question #1: How to calculate termination payments for unused vacation days if the company has recently been indexed? Should it be taken into account in this case?
Answer: Yes, the calculation of payments in case of dismissal for unused vacation days will be similar to the usual calculation of vacation pay after indexation of earnings (i.e., the average earnings conversion factor must be applied).
Question #2: If salaries were increased for part of the department, and not for all employees, is it necessary to recalculate vacation pay in this case?
Answer: No, since such an increase in wages will not be considered indexation, and, therefore, the rules for calculating vacation pay after indexation do not apply to these employees.
Question #3: Is it necessary to index the salary of employees who are on parental leave under the age of three if there is an increase in salaries by 10% of all employees of the enterprise?
Answer: Yes, it is necessary to conclude with this employee an additional appendix to the employment contract with a new salary, in accordance with the general indexation for the enterprise. Otherwise, an increase in salaries for employees will not be considered indexation with all the ensuing consequences (i.e., there will be no recalculations of vacation pay, recalculations of payments for unused vacation upon dismissal, etc.).
Question #4: Is the amount of paid vacation pay and the amount of additional payments made taking into account the indexation of wages subject to personal income tax?
Answer: Yes, according to the Tax Code of the Russian Federation, vacation pay and the amount of recalculations of vacation payments are equated to wages and are subject to the same taxes (personal income tax) and contributions to compulsory medical insurance funds.
Question #5: Should the amount of compensation for meals paid to employees of the organization (fixed amount of 1000 rubles) be taken into account when calculating vacation pay after indexation?
Answer: No, this amount is not subject to indexation when calculating vacation pay, since this payment (compensation for meals) is set in absolute terms, it must be taken into account without changes.
