The employee used the leave in advance and leaves. Money paid, but time is not worked out. How to return funds? How is the retention of unused vacation days counted for dismissal?
An employee who has worked for six months or more,has the right to paid holidays. The employer must provide him with all 28 days of rest. Under a preliminary agreement, vacation can be used upfront. Legislation does not provide for the calculation of days in proportion to hours worked or other periods. For the second and subsequent years, leave can be provided to the employee at any time on schedule.
Example. The employee was registered at the enterprise on December 21, 2012 and worked until December 20, 2013 inclusive. The right to leave for 28 days will arise from June 21. By agreement of the parties, he can use it before this time. If the employee leaves work before the end of the reporting year (December 20), then deductions for unearned vacation days are deducted from his salary upon dismissal.
Deductions for unearned leave days on dismissal are calculated in all cases except for the following:
If an employee who has been granted leave leaves work for any other reasons, deductions for unused vacation days on dismissal are compulsorily calculated.
The retention is carried out for the day of leave, notworked for 12 months, on account of which the employee has already received money. To calculate the vacation period, you need to divide the number of rest days by 12. To find out the amount of deductions, you need to perform the following sequence of actions:
1. We calculate the number of months remaining until the end of the year for which the money was received. Legislatively, the counting procedure has not been established. Therefore, it is better to be guided by the rules for calculating vacation payouts and to round the number of months to integers. The same principle can be used when calculating additional leave, compensation.
2. Multiply the days by the number of months that need to be worked out. This is how long the rest is spent in a day. If the result is a fractional number, then rounded it must be in favor of the employee.
3. The resulting figure should be multiplied by the average earnings per day, calculated when paying for leave. This will be withholdings for unearned days of leave upon dismissal. Insurance premiums and personal income tax, listed earlier, will later be compensated from the budget.
Suppose an employee used part of 28 daysleave in advance. Immediately after going to work, he wrote a letter of resignation. Calculations showed that rest for 3.8 months of the working year was provided in advance. The resulting figure should be rounded to 4. For each day of the standard 28-day leave laid: 28/12 = 2.3 days of work. It turns out that the employee "must" the organization: 2.3 x 4 = 9.2, or 9 days of work. The average earnings per day amounted to 250 rubles. We calculate the amount of deductions: 9 x 250 = 2250 rubles.
The deduction is made from the dueemployee earnings on the day of dismissal. Thus the sum can not exceed 20% of the salary. You can return the difference voluntarily, having agreed with the employee, or in court.
The annual leave consists of the mainadditional. Rules for calculating the period of rest are calculated the same in all cases, except for additional payments for harmful or dangerous working conditions. Deductions from these categories of compensation are also not implemented.
When the employee is dismissed, the amounts providedfor unworked days, should be withheld from his salary. If this is not possible due to the lack of that earned means, the employer can apply to the court for recovery. But if it is not proven that the employee's actions led to a violation of the settlement procedure, then the suit is likely to be refused.
The budget of income and expenses of the organization canprovide for the creation of a reserve for such payments. Then the following posting is made in the balance: ДТ96 КТ70. In all other cases, the cancellation of the vacation is as follows: ДТ20 КТ70.
How are the contributions withheld atpayment of vacation? It all depends on whether the amount of the last salary is enough to collect. If the funds due are sufficient to pay off the debt, the following actions are performed.
1. The payroll is reflected in the accounting institution. At the same time, deductions for unearned vacation days are not calculated upon dismissal. NDFL, contributions are calculated according to the standard scheme. The excessively withheld amounts are reversed if the annual accounts are not yet signed. Otherwise, you have to correct the data in the balance sheet.
2. When you pay vacation to the budget, personal income tax is transferred. Excess amounts must be returned to the employee. In order to recount the amount, it is necessary to submit to the Federal Tax Service a clarifying certificate of 2-NDFL and to reflect in it all the calculations. The last day of work is considered the date of receipt of the salary upon dismissal. Therefore the last salary in the report for the current year should be reflected by the month of dismissal. To submit clarifications RSV-1 FIU for the period in which the employee was on vacation, the organization is not obliged. Contributions were calculated without errors, there is no need to update the data.
Based on the results of calculations, a negative amount of contributions may be formed. This means that the calculated payment is less unnecessary. Several possible outcomes are possible:
In the first two cases correctivecertificates depending on the year in which the employee was employed: SZV-6-1 (2) - until 2012 and SZV-6-4 - from 01/01/2013. In adjusted forms, contributions should be reduced by reversed amounts. It is also desirable to provide a refined calculation.
The store cashier leaves 03.03.2014 at will. In December 2013, she was on an annual leave (28 days) for the period from 18.06.13 to 17.06.14. Employee of 1961 r. The amount of payments subject to insurance contributions did not exceed 624 thousand rubles. since the beginning of the year. Average earnings per day - 421 rubles.
The amount of vacation: 421 x 28 = 11 788 rubles.
For days worked in March the employee is credited with 1263 rubles.
At the time of dismissal, the cashier worked 8 months and fourteen days (from 18/06/2013 to 03/03/2014 inclusive). Calculate the amount of withholding for unearned vacation days upon dismissal:
1) 12 - 8 = 4 months - time not worked;
2) 421 x 4 x 28: 12 = 3,929 rubles. - "debt" of the employee.
The organization makes contributions to insurance forrate of 0.2%. At the time of dismissal, the accounts for 2013 were not handed over. The employee agreed with voluntary retention. Since the amount of wages is less than the "debt", the cashier independently returned the difference to the cashier's office. We display deductions for unearned days of leave upon dismissal. Postings in December 2013:
1. ДТ44 КТ70 - 11 788 rub. - Accrued vacation.
2. DT70 KT68 - 1532 rubles. - withholding personal income tax.
3. DT68 KT51 - 1532 rubles. - The tax is transferred to the budget.
4. ДТ70 КТ50 - 10 256 rub. - Holiday pay was paid from the cashier.
5. ДТ44 КТ69:
March 2014-th:
1. ДТ44 КТ70 - 1263 rubles. - The salary is calculated.
2. DT70 KT68 - 164 rubles. (1263 x 0.13) - withholding personal income tax.
3. ДТ44 КТ69:
In March 2014 (December 2013), all amounts are adjusted:
1. ДТ44 КТ70 - 3929 rubles. - Retirement holidays.
2. DT70 KT68 - 511 rubles. - Personal Income Tax has been reversed.
3. ДТ44 КТ69:
The organization transferred the personal income tax on vacation in the amount of1 532 rubles. Income tax, calculated from the salary, is 164 rubles. "Surplus" of personal income tax - 511 rubles. We display the adjustment of the retention for the unearned days of leave upon dismissal. Postings:
1. ДТ68 КТ51- 164 rubles. - the entire amount of tax is transferred to the budget.
2. DT70 KT51- 511 rubles. - the cashier returns the "surplus" of the withhold personal income tax.
3. DT50 KT70 - 2830 rubles. (3929 - 1263 - 164) - the funds went to the cashier.
The debt of the budget for personal income in the amount of 511 rubles. can be accounted for as a payment of future tax payments.
Now consider an example in which an employee refused to voluntarily return the money. The organization is forced to create a reserve to pay for the holidays. Let's change a little the initial data of the previous task:
The amount of vacation pay: 421 x 28 = 11 788 rubles.
The enterprise creates a reserve for payment, therefore:
Accrued wages for March - 1263 rubles.
At the time of dismissal, the cashier worked 8 months and 2 weeks (14 days) for the reporting period. The calculation will take into account the full 8 months: 12 - 8 = 4 months. - time not worked.
We consider:
11 788: 12 x 4 = 3929 rubles. - for this amount it is necessary to hold for unused vacation days upon dismissal.
The director's order in such cases provides that the unused amounts should be written off against the expenses for the current period.
Contributions were paid at a rate of 0.2%. At the time of dismissal, the accounts for the previous year were not handed over. The employee does not agree with the withholding. The size of the salary for March is not enough for the calculations. The cashier voluntarily does not want to return the missing amount.
1. ДТ96 КТ70 - 5894 rubles. - Accrued leave from the reserve (before rest).
2. ДТ44 КТ70 - 5894 rubles. - Accrued leave due to current expenses (on the day of dismissal).
3. DT70 KT68 - 1532 rubles. - withhold personal income tax.
4. DT68 KT51 - 1532 rubles. - Personal income tax is transferred to the budget.
When giving an employee leave fromof the accrued amount is withheld by personal income tax. If the manager's instruction provides for withholding unnecessarily assessed amounts, it is necessary to return the tax in the manner established by the Tax Code. In BU these operations are carried out by reversal. Consider how to reflect the retention for unworked vacation days when you leave (wiring 1C).
First you need to look at the program settings. If the calculation algorithm is set to "Does not reduce taxes", the withheld amounts will be registered, as usual. If the "Reduces fees" is set, then the amounts will be recorded as a reversal of the accrual.
Let's say 22.05.2014 employee dismissed at will. From 06.03.2014 to 20.03.2014 he was given an advance payment for 14 days. The employee was admitted to the organization on 01/17/2014. At the time of dismissal I worked 4 months and 5 days. To reflect the withholding for unearned days of leave upon dismissal, a special document, "Calculation upon the termination of an employee", is provided in the 1C ZPP.
The number of days not worked is defined as follows:
In the program you need to set the option "Holdin advance, "indicating the" Calculation procedure "-" calendar days "in the amount of 5. Then you need to create a payment slip.Holdings in the" Individual Card ESN "do not affect the accruals.For the days worked, the employee is credited with 18 190 rubles. at the time of dismissal.
- ДТ44 КТ70 - calculation of the salary;
- DT70 KT68 - withholding personal income tax;
- DT44 KT69 - deduction of charges.
