With the transfer of insurance premiums under the control of tax authorities in 2017, a new chapter 34 was added to the Tax Code of the Russian Federation, regulating their procedure for calculating and paying. It discloses the concepts that define both the reporting periods and the accounting period in relation to insurance premiums. In the article we will tell you about the calculation period for insurance premiums in 2018, we will consider the terms of payment.
Wherein:
- the reporting period is a quarter, half year, etc .;
- and the calculated one is the calendar year.
In the billing period, the accounting department forms the basis for future charges on insurance premiums. Each billing period is represented by four reporting periods, based on the results of which it is possible to summarize intermediate results, as well as submit reports to the tax authority.
Calculation and reporting period for insurance premiums
The reporting period is recognized:
- first quarter;
- half a year;
- nine month;
By the way, there is no reporting period for entrepreneurs who carry out their activities independently, without hiring employees and pay contributions only “for themselves”. In addition to entrepreneurs, these taxpayers include lawyers, notaries, etc. For them, there are no specific deadlines for paying contributions during the year, they can pay the amount in full, no later than the date - December 31 of the accounting year.
In the event that entrepreneurs have hired employees in their staff, they, in the same manner prescribed for organizations, make deductions and submit reports at the end of each period taken for the reporting period.
When an organization is registered as a legal entity after the beginning of the year, then the first billing period is set from the date of registration to the end of the year.
Example 1. LLC "Continent" received a certificate of registration of a legal entity on April 13, 2017. Thus, the billing period for Continent LLC will be as follows: from April 13, 2017 to December 31, 2017. And the subsequent billing period will be equal to the full 2018 calendar year.
If the liquidation (reorganization) of the company occurs before the end of the calendar year, the end of the settlement period will be the day of the completion of the liquidation of the company or its reorganization.
Example 2. LLC "Romashka" filed documents for liquidation. On November 18, 2017, Romashka LLC received an extract from the Unified State Register of Legal Entities. Accordingly, the calculation period for insurance premiums will be as follows: from January 1, 2017 to November 18, 2017 inclusive.
In the event that the creation of a legal entity took place after the beginning of the year, and the liquidation or reorganization before its completion, the period from registration to liquidation should be recognized as the settlement period.
Example 3. Premier LLC received a registration certificate on April 5, 2017, and an extract from the Unified State Register of Legal Entities on liquidation on November 1, 2017. The estimated period for insurance contributions will be as follows: from April 5, 2017 to November 1, 2017 inclusive.
So, in the billing period at the end of each month, contributions are calculated based on the results of each month, based on the salary or other remuneration paid to employees. At the same time, payments are accounted for from the beginning of the billing period ending with the end of the reporting month. The calculation is made taking into account the tariff rate, available surcharges or benefits to the tariff rate, deducting the amount of the insurance premium calculated from the beginning of the billing period until the previous month.
Example 4. LLC "Continent" paid salaries and bonuses to employees:
- January 2017 - 120,000 rubles
- February 2017 - 140,000 rubles
- March 2017 - 130,000 rubles
At the end of January, the accountant calculated and paid contributions to the GPT at a rate of 22%:
- 120,000 x 22% = 26,400 rubles
At the end of February, the accountant made the following calculation:
- (120,000 + 140,000) x 22% - 26,400 = 30,800 rubles
At the end of March, the accountant made the following calculation:
- (120,000 + 140,000 + 130,000) x 22% - (26,400 + 30,800) = 28,600 rubles
Calculation period for insurance premiums in case of reorganization of the organization
In case of reorganization of a legal entity by way of affiliation, the end of the billing period ends on the day of completion of the reorganization. And when a company joins another, the first is recognized as reorganized from the moment an entry is made in the Unified State Register of Legal Entities (an entry on the termination of activities by joining a legal entity to another legal entity).
Reporting period codes
Consider the codes of the reporting period, which must be entered on the title page of the calculation:
- 21 - first quarter
- 31 - half a year
- 33 - nine months
- 34 - year
- 51 - first quarter upon liquidation (reorganization)
- 52 - half a year upon liquidation (reorganization)
- 53 - nine months upon liquidation (reorganization)
- 90 - year upon liquidation (reorganization)
Terms of reporting on insurance premiums
At the end of each of the reporting periods, organizations are required to submit reports on insurance premiums to the tax authority. It is submitted no later than the 30th day of the month following the reporting period. That is, for the 1st quarter, the report must be submitted no later than April 30. In the event that the last day of delivery fell on a weekend, the deadline date is postponed to the first next business day. So, in 2017, April 30 is a day off, and May 1 is a holiday, the deadline for delivery is postponed to May 2.
A report is provided in electronic or paper form, it depends on the average headcount of the organization for the previous year. For example, if in 2016 it was more than 25 people, then the report will need to be submitted only in electronic form. Otherwise, the company will face penalties - 200 rubles. With an average headcount of less than 25 people, the company itself chooses the method of presenting the report. There will be no penalty for submitting a report that is not in electronic form.
Deadlines for payment of contributions
Payment of contributions implies their monthly transfer in the form of mandatory payments. From 2017, contributions must be paid to the tax authorities. The deadline for payment is set up to the 15th day of the month following the month for which the charges were made. So, if the payment of contributions is planned for January 2017, then they need to be transferred no later than February 15 of the same year.
Responsibility for violation of reporting
If, when checking the report, the inspector finds an error, then the company will be notified of its elimination in electronic or paper form. At the same time, the period established for eliminating the error is 5 working days - when sending an electronic notification and 10 - when sending it by mail. In the event that the company for any reason ignores the inspector's request, the calculation receives the status of not submitted. For this, the company will be fined 5% of the calculated insurance premiums for each month of delay.
In this case, the amount of the fine cannot exceed 30% of the contributions, however, it cannot be less than 1000 rubles.
The legislative framework.
03/27/2019 Attention! The document is out of date! New version of this document
Situation 1. For employees who have been working in the organization for more than a year, the billing period will be 12 calendar months preceding the month in which the vacation begins. A calendar month is a period from the 1st to the 30th (31st) day of the month inclusive (in February - to the 28th (29th) day) (clause 4 of the Regulation on average earnings).
Example. Determination of the calculation period for an employee who has worked for more than a year
For the freight forwarder of the "Alpha" organization M.N. Timiryazev is granted regular leave from May 6, 2013. Vacation MN. Timiryazev will be calculated by the organization's accountant based on his average earnings for the period from May 1, 2012 to April 30, 2013.
Situation 2. For those who have worked in the organization for less than a year, the billing period will begin from the first day of work and end on the last calendar day of the month preceding the month of the beginning of the vacation (clause 4 of the Regulation on average earnings).
Example. Determination of the settlement period for an employee who has worked less than a year
According to the statement of the forwarder of the "Alpha" organization D.Ye. Sherstnev, he is given another vacation since July 11, 2013. Since D.Ye. Sherstnev began on October 15, 2012, the accountant of the organization will calculate his vacation pay based on his average earnings for the period from October 15, 2012 to June 30, 2013.
Attention! All days are excluded from the billing period when (clause 5 of the Regulation on average earnings):
- the employee retained the average earnings (business trips, vacations, etc.);
- the employee received sick leave benefits;
- the employee in other cases was released from work with or without retention of earnings.
Situation 3. If the entire billing period consists of excluded days, then the preceding 12 months are taken, in which the employee had days worked (clause 6 of the Regulation on average earnings).
Example. Determination of the settlement period if the 12 months preceding the vacation consist of periods to be excluded
Accountant of the organization "Alpha" L.D. Klementyeva takes another leave from May 21, 2013 immediately after maternity leave (from March 23, 2010 to August 9, 2010) and childcare (from August 10, 2010 to May 20, 2013) ... Since in the billing period (May 2012 - April 2013) she has no payments from which the average earnings can be calculated, the period from April 2009 to March 2010 is taken as the calculated one.
Situation 4. For employees who did not have days of work in previous periods, the estimated period will be from the 1st day of the month in which the vacation begins to the date preceding the first day of the start of the vacation (clause 7 of the Regulation on average earnings).
Example. Determination of the billing period if all months preceding the vacation consist of excluded periods
The manager of the "Alpha" organization P.R. Semenova has been working since August 19, 2013.Since September 22, 2013 she has been granted leave. The entire billing period (from 19 to 31 August 2013) P.R. Semenova was on a business trip. Consequently, her average earnings must be determined based on the salary accrued for the days worked in September 2013.
More on the topic:
How to calculate vacation days
The labor legislation of the Russian Federation defines the minimum duration of labor leave in the amount of 28 calendar days. In addition to the minimum labor leave, the law may grant an employee the right to additional vacations, due to which the total duration of the labor leave is increased. The calculation of the number of vacation days in this case will include additional vacation days for work in harmful (dangerous) working conditions, in conditions of irregular working hours, etc. Certain categories of workers also have the right to extended vacation: military personnel, medical workers, miners, etc.
The calculation of the employee's vacation days when granting the next vacation is based on the number of unused days of labor leave in the previous and current working year.
Calculation of vacation pay: for what period to produce
The calculation of the vacation period (or settlement period) is necessary for the correct calculation of the average daily earnings, on the basis of which vacation pay and compensation for unused vacation are paid (compensation can be paid both upon dismissal and when part of the vacation is replaced with monetary compensation for a working employee).
According to the general rule of Article 139 of the Labor Code of the Russian Federation, the settlement period is determined as 12 calendar months before the month the employee is granted leave. It starts on the first day of the first month and ends on the last day of the last month of the billing period. To determine the average daily earnings, the salary accrued for this period to the employee is divided by 12 and by 29.3 - the statutory average number of calendar days in a month. This formula is used to calculate vacation pay in calendar days.
The calculation period includes only the time in which the employee actually performed work functions. Periods excluded from vacation pay:
- periods of temporary disability, including maternity leave for female employees;
- unpaid leave, absenteeism;
- periods for which the employee was paid the average wage or part of it (leave under a collective agreement, idle time) and others.
The calculation of vacation pay for previous periods is carried out in a manner similar to the calculation of vacation for the current working year. If an employee has unused vacation for previous years, the calculation period of 12 calendar months preceding the month of his leaving on vacation will be taken to calculate vacation pay.
To calculate vacation pay, it is necessary to determine the period for which the employee will be calculated the average daily earnings. This period is called the settlement period. The total amount of vacation pay is determined from the average daily earnings and the duration of the vacation.
For what period are vacation pay accrued? The determining factor for this is the duration of the employee's employment with the given employer before taking leave. The calculation period for calculating vacation pay directly depends on whether the employee has worked for the employer for a full year or not. If the employer has worked for more than a year before going on vacation, the period for calculating vacation pay includes 12 calendar months before the month the employee leaves on vacation. The period for calculating vacation pay is calculated according to the actual length of the month - from the 1st to the last day of the month inclusive (for example, in August to the 31st day, in February to the 28th or 29th day, etc.)
What period to take for calculating vacation pay when granting vacation to an employee who has not worked a full year for this employer? In this situation, the billing period should include all the time worked by the employer before going on vacation. The calculation should include all days of work - from the first day of hiring to the last day of the month on the eve of the month of going on vacation. For example, an employee was hired on January 10, 2015, and he is granted leave from September 14, 2015. The billing period will include the days from January 10 to August 31, 2015. The same procedure will apply when part of the billing period falls on the current calendar year, and part - on the previous one (for example, from November 1, 2014 to July 15, 2015).
The Labor Code (namely, Article 139 of the Labor Code) allows an alternative option for determining the billing period. For example, in a collective bargaining agreement (agreement), wage clause or local act, the employer may establish that the calculation period for vacation pay in the organization is 6 months. The only condition for the introduction of an alternative settlement period is the absence of deterioration in the situation of workers. In the event that the procedure for calculating the working period established by the employer turns out to be less beneficial for employees, the calculation of vacation pay should be carried out according to the rules established by labor legislation.
When calculating vacation pay, certain periods established by law are excluded from the billing period. Among them are periods paid according to average earnings, time spent on unpaid leave, and others.
The duration of the settlement period is 12 calendar months preceding the period when the employee retains average earnings (part 3 of article 139 of the Labor Code of the Russian Federation).
The organization may set a different accounting period for determining the average earnings, provided that this does not worsen the situation of employees. In this case, indicate the selected billing period in the collective agreement or other local document. This is stated in part 6 of article 139 of the Labor Code of the Russian Federation.
An example of determining the settlement period for calculating average earnings
An employee of the organization A.S. Kondratyev was seriously injured. In accordance with the medical report, from October 16 to December 31, 2015, he was transferred to another, lower-paid job. For this period, the employee retains the average earnings (Article 182 of the Labor Code of the Russian Federation).
Let's say an organization has undergone a reorganization. In this case, in the billing period, include the time that the employee worked before the reorganization. Labor relations with employees after the reorganization of the organization do not terminate (Article 75 of the Labor Code of the Russian Federation). That is, employees are considered to continue to work in the same organization.
What time is included in the billing period
When calculating the average earnings, keep in mind that only the hours actually worked should be included in the calculation period.
What time is excluded from the billing period
Exclude from the billing period:
- periods in which the employee, according to the law, retained the average earnings (except for breaks for feeding the child). For example, the time spent on a business trip (Article 167 of the Labor Code of the Russian Federation);
- time of illness;
- time of maternity leave;
- vacation period without pay;
- the time when the employee was provided with additional paid days off to take care of children with disabilities and disabled children from childhood;
- the period when the employee did not work due to downtime due to the fault of the organization or for reasons beyond the control of the organization and the employee (for example, due to the suspension of the organization or workshop);
- the time when the employee did not participate in the strike, but in connection with it could not perform work;
- other periods when the employee did not work for reasons provided by law.
An example of determining the settlement period for calculating average earnings. During the billing period, the employee was sick, was on a business trip and on vacation at his own expense
An employee of the organization A.S. Kondratyev went on a business trip on January 15, 2015. For the time when the employee was on a business trip, the organization retains his average earnings (Article 167 of the Labor Code of the Russian Federation).
The calculation period for determining the average earnings for business trip days is the time from January 1 to December 31, 2014. Kondratyev did not complete it completely:
- from 14 to 24 March 2014 he was on a business trip;
- from June 1 to June 29, 2014 - on vacation at their own expense;
- from August 28 to September 5, 2014 - was ill.
The time when the employee was sick, was on vacation or on a business trip, the accountant excluded from the calculation period. Thus, the accountant determined the average earnings retained by Kondratyev for the duration of a business trip, proceeding from the calculation period, which includes the time:
- from January 1 to March 13, 2014;
- from March 25 to May 31, 2014;
- from June 30 to August 27, 2014;
- from September 6 to December 31, 2014.
Situation: is it necessary to exclude absenteeism from the calculation period to calculate the average earnings?
Answer: no, it is not necessary.
In the list of periods excluded from the calculated one, there is no time when the employee did not come to work of his own free will. Only periods when the employee was released from work in accordance with the law or with the knowledge of the organization's administration are excluded from the billing period (clause 5 of the regulation approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). Therefore, you should not exclude the time of absence from the billing period. This point of view is shared by representatives of the Ministry of Labor of Russia and the Ministry of Health of Russia.
Situation: is it necessary to exclude from the calculation period when determining the average earnings the time when the employee worked part-time while retaining the right to childcare benefits?
Answer: no, it is not necessary.
As a general rule, the duration of the billing period is 12 calendar months preceding the month the employee retains average earnings (part 3 of article 139 of the Labor Code of the Russian Federation).
It is necessary to exclude from the billing period, in particular:
Periods in which, according to the law, the employee retained the average earnings;
Other periods when the employee did not work for reasons provided by law.
This procedure is provided for by paragraph 5 of the regulation approved by the RF Government Decree of December 24, 2007 No. 922.
If during the parental leave the employee worked on a part-time basis, then she retained the right to childcare allowance up to 1.5 years old and compensation payment until the child reaches the age of 3 years in the amount of 50 rubles. per month.
That is, at that time, the employee received:
Allowance for caring for a child up to 1.5 years old;
Compensation payment until the child reaches the age of 3 years in the amount of 50 rubles. per month;
Salary.
This procedure follows from part 3 of article 256 of the Labor Code of the Russian Federation.
Working part-time, the employee continues to be on parental leave (Article 256 of the Labor Code of the Russian Federation). However, this period does not fall under any of the items on the list of periods excluded from the calculated one, since the employee actually worked. Therefore, the time when the employee worked part-time while on parental leave should not be excluded from the billing period.
At the same time, the amount of the allowance for caring for a child up to 1.5 years old and compensation payment until the child reaches the age of 3 years in the amount of 50 rubles. do not include per month in the calculation of average earnings. And take into account the amount of salary when determining the average earnings. This approach is specified in clause 5 of the regulation approved by the RF Government Decree of December 24, 2007 No. 922.
An example of determining the settlement period when calculating the average earnings during a business trip. During the billing period, the employee was on parental leave and worked part-time
Ivanova I.A. has been working in the organization since 2009. From January 1, 2014, the employee was granted parental leave, during which she worked from March 1, 2014 to January 26, 2015 on a part-time basis (6 hours a day) with the maintenance of childcare allowance for up to 1, 5 years.
Since January 27, 2015, the employee has interrupted parental leave and returned to work full-time. From January 28 to February 2, Ivanova was sent on a business trip.
The settlement period is 12 calendar months preceding the month of the beginning of the business trip, that is, the period from January 1 to December 31, 2014 inclusive. During this period:
- the period from January 1 to February 28, 2014 (inclusive) is excluded from the billing period, since then the employee did not work due to parental leave;
- the period from March 1 to December 31, 2014 (inclusive) is taken into account in the billing period, since during this time Ivanova worked on a part-time basis.
There was no earnings in the billing period
In practice, it happens that the entire billing period consists of the time that needs to be excluded. In this case, for the calculation, take the previous period of time equal to the calculated one (clause 6 of the regulation approved by the decree of the Government of the Russian Federation of December 24, 2007 No. 922).
An example of determining the settlement period for calculating average earnings, when it consists of time that must be excluded
Secretary E.V. Ivanova has been with the organization since 2009. From October 21 to 23, 2015, she underwent a medical examination. At the time of the medical examination, her average earnings are kept (Article 185 of the Labor Code of the Russian Federation).
The calculation period for determining the average earnings on the days of passing the medical examination is the time from October 1, 2014 to September 30, 2015.
During the entire billing period, Ivanova did not work:
- from February 21 to July 10, 2014, she was on maternity leave;
- from July 11, 2014 to October 10, 2015 - on parental leave.
The time when the employee was on maternity leave and parental leave was excluded by the accountant from the billing period. Thus, the entire billing period consists entirely of time, which must be excluded. The average earnings, which are saved for Ivanova at the time of the medical examination, were determined by the accountant for the period from February 1, 2013 to January 31, 2014.
There was no earnings before the billing period
It is possible that even before the billing period, the employee did not have actually worked days (accrued wages). Then, when calculating, take into account the days worked in the month of the occurrence of the event, which is associated with the preservation of average earnings before the occurrence of this event. This rule is enshrined in clause 7 of the regulation approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
An example of determining the settlement period for calculating average earnings. The billing period consists entirely of the time that must be excluded. Before him, the employee did not actually work days
Economist A.S. Kondratyev has been working in the organization since August 13, 2015. From 22 to 30 October 2015, he was on a business trip. For the duration of a business trip, he retains his average earnings (Article 167 of the Labor Code of the Russian Federation).
The calculation period for determining the average earnings for business trip days is the time from August 13 to September 30, 2015.
During the entire billing period, Kondratyev did not work:
- from 13 to 31 August 2015, he was on a business trip;
- from September 1 to September 30, 2015 - was on study leave.
The accountant excluded this time from the billing period. The accountant cannot take the period preceding the settlement period, since at this time Kondratyev did not work in the organization. The accountant determined the average earnings that are retained for an employee during a business trip for the period from October 1 to October 21, 2015.
Determination of the average earnings in the month of employment
It may happen that an employee needs to calculate the average earnings in the same month when he got a job. In this case, in the billing period, also include the time worked in the month of the occurrence of the event, which is associated with the preservation of average earnings before the occurrence of this event (clause 7 of the regulation approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).
An example of determining the settlement period for calculating the average earnings when an employee needs to accrue it in the month of starting work
Economist A.S. Kondratyev has been working in the organization since February 1, 2015. On February 19, 2015, Kondratyev was examined for donating blood and donated blood. The organization must pay this day based on average earnings (Article 186 of the Labor Code of the Russian Federation).
The period preceding the month when the average earnings were determined is not taken into account, since at that time Kondratyev did not work in the organization. The average earnings that are retained for an employee during the examination and blood donation were determined by the accountant for the period from February 1 to February 18, 2015.
And if the employee in the billing period - before it began and before the occurrence of the event, which is associated with the preservation of average earnings - did not actually have an accrued salary? For example, he was sent on a business trip on the very first day of registration for work. In this situation, determine the average earnings on the basis of the tariff rate established for it, the official salary (clause 8 of the regulation approved by the Government of the Russian Federation of December 24, 2007 No. 922).
An example of calculating the average earnings of an employee sent on a business trip on the first day of employment. An employee has a salary
The economist of the organization A.S. Kondratyev was hired on September 1, 2015. He has an official salary of 50,000 rubles. On the same day, he was sent on a business trip to a consulting workshop for 3 days. Kondratyev does not have an actually accrued salary for the billing period, before the beginning of the billing period and until the date of his departure on a business trip. Therefore, the accountant calculated the average earnings of Kondratyev based on the official salary established for him.
There are 22 working days in September 2015.
Kondratyev's average daily earnings were:
RUB 50,000 : 22 days = 2272.73 rubles.
Average earnings during Kondratyev's stay on a business trip was:
RUB 2272.73 × 3d = RUB 6818.19
Situation: how to calculate the average daily earnings during a business trip for an employee who was sent on a business trip on the first day of employment? The employee has a piece-rate system of remuneration.
Determine the average daily earnings based on the employee's estimated monthly rate.
An employee sent on a business trip on the first day of employment has no actually accrued salary in the billing period, before it starts and until the moment of going on a business trip. As a general rule, in such a situation, the average earnings are determined based on the tariff rate established for it, the salary (official salary) (clause 8 of the regulation approved by the Government of the Russian Federation of December 24, 2007 No. 922).
If an employee has a piece-rate wage, then he does not have a fixed salary (tariff rate, official salary), since the employee works at piece rates. Therefore, in this case, use the following calculation procedure.
First, you need to determine the employee's estimated monthly rate. Calculate it as follows:
Determine the average earnings for the time spent on a business trip in a general manner - by multiplying the average daily earnings of an employee by the number of days of a business trip.
An example of calculating the average earnings of an employee sent on a business trip on the first day of employment. The employee works on a direct piece-rate system of remuneration. Employee set a 40-hour work week
VK. Volkov was hired on June 1, 2015 as an electrical appliance assembler. On the same day he was sent on a business trip for 3 days. Volkov does not have an actually accrued salary for the billing period, before the beginning of the billing period and until the date of his departure on a business trip. Therefore, the accountant calculated Volkov's earnings on the basis of the piece rates and production rates established for him.
Payment for the assembly of 1 electrical appliance is 50 rubles. Production rate for 1 hour - assembly of 3 devices. Thus, Volkov's salary for 1 hour of work, calculated based on the production rate and piece rate, is 150 rubles. (50 rubles × 3 pcs.)
The number of working hours for a 40-hour work week in 2015 is 1971 working hours.
Volkov's estimated monthly rate was 24,637.50 rubles. (150 rubles × 1971 hours: 12 months).
There are 21 working days in June 2015.
Volkov's average daily earnings were:
RUB 24,637.50 : 21 days = 1,173.21 rubles.
Average earnings for the time spent on a business trip was:
RUB 1173.21 × 3 days = 3519.63 rubles.
Settlement period - the period of activity of a legal entity, calculated in calendar months. Its minimum value is 30 days, and its maximum is a year (12 months). The concept is used to establish the amount and timing of payment of wages, benefits and benefits to employees of the enterprise. The organization has the right to set the duration of one billing period itself, but this should not adversely affect employees.
Legal regulation
The billing period is a method of calculating the remuneration due to an individual for fulfilling labor standards, as well as other payments. The time frames provided for determining wages, vacation pay, maternity and other social benefits are regulated by labor legislation. When calculating some amounts, the company has the right to use the accounting period set independently.
Selecting the period for calculating the average salary
The Labor Code of the Russian Federation sets a period of 12 months for determining the average earnings. This is the most objective calculation method, taking into account the fact that unworked time is subtracted from the period, for example, business trip days. For some workers, wages fluctuate widely throughout the year. In particular, this applies to the piece-rate form of calculation and additional bonus payments to the salary.
In cases where an employee receives wages every month in equal parts, to simplify the calculation, the company has the right to establish a settlement period of a shorter period: 3, 6 months and any other. The main condition is the absence of negative impact of changes on workers.
Rules for determining the settlement period for calculating the average salary
According to labor law, the recommended and maximum billing period is a year (for the purpose of determining the average wage). But this does not mean that all 365-366 days will be included in the calculation. Only days actually worked are taken into account in the calculation. It is recommended to exclude from the calculation:
- The periods during which the employee received the average wage. Hence, breaks for feeding the baby should be excluded.
- Time of incapacity for work on sick leave.
- Maternity leave.
- Duration of unpaid leave.
- Paid weekends provided in addition to caring for disabled children.
- Downtime due to the fault of the employer.
- The time of the strike, in which the employee did not take part, but also could not work because of it.
- Other periods provided for by the legislation of the Russian Federation.
Having excluded such terms from the total duration of the considered period of time, the accountant can begin to calculate the average salary.
An example of determining the period for calculating the average salary
Consider a situation in which you need to calculate the average salary for the past 12 months:
The employee went on a business trip on February 14, 2016. For this period, the company paid him an average wage. To calculate the value, it is necessary to consider the period from 1.01. until 31.12. last, 2015. The employee was not at the workplace all the time:
- from 12 to 23 April 2015 - on a business trip;
- from 5 to 25 July 2015 - was on unpaid leave;
- from November 20 to November 28, 2015 - was disabled on a sick leave.
Based on these data, the accountant determined the billing period:
- from January 1 to April 11;
- from April 24 to July 4;
- from July 26 to November 19;
- from November 29 to December 31.
According to the working hours, weekends will be excluded from the total number of days.
Settlement period for vacation: determination rules
The duration of the period for which the number of days of paid leave is calculated depends on the duration of the employee's work at the enterprise. But in general, it cannot last more than 12 months. Regardless of in which half of the year the employee goes on vacation, the period will consist of one year. In this case, it begins from the first day of the calendar month of the beginning of the holiday until the last date of the 12th month. For example, an employee was on legal rest from 12/28/15 to 01/15/16. The estimated vacation period will be determined in the interval from 1.12.14 to 30.11. fifteen.
In cases where the employee has actually worked less than a year, the estimated period is from the first working day to the last day of the month preceding the vacation. For example, an employee was hired for production on August 1, 2015, and his vacation falls on 12/27/14/01. In this case, the settlement period is the time from 1.08. to 11/30/2015.
The Labor Code of the Russian Federation makes it possible to set the terms on the basis of which vacation payments are calculated independently. A prerequisite is the indication of the period in the personal or collective employment contract.
Accrual of vacation payments in days
After determining the total earnings for calculating vacation payments, you should calculate the average daily wages. If the employee has worked in full for the last 12 months, without deducting the days of the billing period, then the calculation is made according to the formula: = Z p.: 12: 29.3.
- З п. - the total amount of earnings for the entire period;
- 29.3 - the average number of days in one month;
- 12 - the size of the calculation period in months (in this case, the year is set).
Consider an example of calculating the average daily earnings for calculating vacation payments: from March 14 to April 27, 2016, accountant X will be given annual paid leave. For the calculation, the period from 1.03.15 to 29.02.16 is used, which is fully worked out, without deductions. X receives a monthly fixed salary of 18 thousand rubles. Calculate the average daily earnings.
Let's make the calculations:
- The total salary for the year will be: 18,000 × 12 = 216,000 rubles.
- The average daily wage will be determined in: 216,000: 12: 29.3 = 614.33 rubles.
- In total, for 14 days of vacation, the company must pay the amount: 614.33 × 14 = 8600.62 rubles.
Accrual of vacation pay for the period not fully worked
When determining the worked period for which an employee is provided with paid rest, time is not taken into account:
- receiving average earnings;
- illness, maternity leave;
- unpaid leave;
- additional days off to care for a disabled child;
- downtime due to the fault of the enterprise;
- other cases provided by law.
When subtracting the listed terms, it turns out that the employee did not work the entire calculated vacation period, but only a part of it. This results in an incomplete rest time to be determined.
To find how many calendar days of the calculation period an employee is entitled to on vacation, you need to perform several mathematical actions:
1. Calculate the number of days worked part-time working month: T d. = 29.3: T dm. × Т s.d. , where:
- T dm - the number of calendar days of the month;
- T from.d. - the number of days actually worked.
2. Determine the value of the average daily earnings by the formula: С д. = З: (29.3 × Т м. + Т д.), Where:
- З - the total amount of earnings accrued for the period;
- T m - the number of fully worked months;
- Т д. - the number of days worked part-time working month (see. Item 1).
If several incomplete months are present in one period at once, the calculation should be made separately for each of them, and then the results should be summed up.
An example of calculating average daily earnings for an incomplete period
Consider the situation: the employee will be provided with paid leave from June 15, 2016. The estimated period of the month for payments is from 06/01/15 to 05/31/16, this time is not fully worked out: from February 18 to February 25, the employee was sick. In addition to sick leave payments, the employee is entitled to a salary in the total amount of 240 thousand rubles.
Let's make a calculation:
- The number of days for the fully worked months: 11 × 29.3 = 322, for February: 29.3: 29 × 21 = 21.
- Total for calculating vacation pay will be used: 322 + 21 = 343 days.
- Average daily earnings will be: 240,000: 343 = 699.7 rubles.
Estimated period of sick leave
An officially employed employee has the right to receive material compensation for the period of illness, if the fact is confirmed by a doctor and a sick leave is provided. The term for calculating the amount of payment is considered to be 2 years. The amount is calculated on the basis of the total earnings for the period by multiplying it by the compensation coefficient and the number of disabled days. The resulting number is divided by 730-732 days.
When settling with employees, it is extremely important to correctly determine the period for which an individual is due payments. The established time limits directly affect the average wage and many other social benefits and compensations.
Before proceeding with the calculation of the average employee earnings for calculating vacation pay, determine which period to take as the basis for the calculation. The billing period is limited by time frames and some periods of time are excluded from it.
How to determine the length of the billing period for vacation pay?
The settlement period is equal to the number of days worked by the employee in the organization, but not more than one year. An employee has been working in the organization for more than a year - the billing period will be 12 months before the start of the vacation. In this case, the period from the 1st to the last day of the month inclusive is taken as a calendar month. If the vacation starts in one year and ends in another, the same rule works and the calculation period will be 12 months.Example: An employee goes on vacation from December 25, 2017 to January 15, 2018, and was hired on May 1, 2017. The period from May 1, 2017 to November 30, 2017 is calculated.The management of the enterprise has the right to establish another billing period. Such a decision must be spelled out in the Regulations on Remuneration and is supported by a collective agreement or other local act. In the Regulations on Remuneration, the phrase "... the settlement period for calculating vacation pay is nine months ..." See part 6 of article 139 of the Labor Code of the Russian Federation. The main thing is that the changes do not in any way worsen the situation of the organization's employees. When determining the billing period for calculating average earnings, adhere to the following rules:
- Sum up the full months in the billing period;
- Calculate separately the months worked in part.
- Let's determine the billing period based on the employee's time in the organization.
- We exclude from the calculation period the time that the employee was sick.
Example: Let's define the billing period if an employee was sick during the vacation. An employee of ATEK LLC Ivanov I.N. took leave from 5 to 18 July 2017. At the end of the vacation Ivanov I.N. brings a sick leave and asks to postpone vacation from 1 to 14 August. Ivanov I.N. has been working in the organization since March 1, 2016, so the billing period is equal to the period from August 1, 2016 to July 31, 2017. The sick leave (from 5 to 18 July 2017) is excluded from the billing period. In practice, there are cases when an employee leaves, and then again gets a job in the same organization. Then the billing period is taken only after the employee is re-hired. Accordingly, the time worked before dismissal is not included in the calculation period. This is due to the fact that upon dismissal, the organization terminates the employment contract with the employee. The accountant calculates and calculates compensation for unused vacation. Therefore, only the time worked under the current employment contract is included in the billing period.(See Articles 77,140,127 of the Labor Code of the Russian Federation and clause 2 of the regulation approved by the Decree of the Government of the Russian Federation on December 24, 2007 No. 922)
Example: Let's define the calculation period if an employee quit and got a job again. In LLC MC ROS, employee OV Romanov worked under an employment contract from January 1, 2013 to January 31, 2016. On February 1, 2017, Romanov resigns. The organization pays payroll and compensation for unused vacation in the amount of 7 days. A week later, the employee decides to return to the organization. The manager accepts an employee for the same position. Six months later, Romanov was given 13 days of annual paid leave. The settlement period in the situation will be the last six months, when an employee of the organization was hired again. The manager accepts an employee for the same position. Six months later, Romanov was given 13 days of annual paid leave. The settlement period in the situation will be the last six months, when an employee of the organization was hired again.
How is the settlement period determined if the enterprise has undergone a reorganization?
The billing period for calculating vacation pay includes the time an employee worked in this organization before and after the reorganization. Since the employment contract with the employee continues to be valid. See 75 TKRFTime excluded from the billing period
- days on a business trip, paid and unpaid leave;
- sick leave for temporary disability and pregnancy and childbirth;
- additional days off for caring for disabled children and disabled children;
- days of downtime for an employee (for reasons independent of the organization and not dependent) and release with full or partial payment.
Example: Determine the settlement period for vacation pay, under the following conditions:
Sergeev M.N. for several years he has been working as a marketer at Cosmos LLC. The employee, according to the vacation schedule, the employee goes on annual leave from July 15, 2017.
An employee in 2016 went on unpaid leave from November 10 to November 21.
From November 22 to November 30, 2016, Sergeev went on a business trip to Moscow.
During the period of a business trip and illness, payments were made to the employee based on the average wage. The accountant from the billing period (from July 1, 2016 to June 30, 2017) excludes days on vacation and business trip.
Example: Let's define the settlement period for calculating vacation pay, under the following conditions:We exclude from this period the time intervals in which the employee was sick. But holidays (from May 6 to May 9, 2017) are included in the billing period. When calculating vacation pay, the accountant included in the billing period:
- Lukina O.V. for two years he has been working in LLC "Raduga" as a financial director. Since June 28, 2017, the employee has been granted an annual paid vacation in the amount of 14 days.
- The employee was sick before and after the May holidays. Lukina provided two sick leave certificates for temporary disability.
- Sick leave from May 2 to May 5, 2017;
- Sick leave from May 10 to May 25, 2017.
- The period from June 1, 2016 to May 31, 2017 is the estimated period for calculating vacation pay.
from June 1, 2016 to May 1, 2017;
from 6 to 9 May 2017;
from May 26 to May 31, 2017.
What to do if you need to exclude all time from the billing period
What to do when calculating the amount of vacation pay. Provided that the settlement period consists of the time that must be excluded from it. In this case, when calculating, the period preceding the calculated one is taken. See clause 6 of the regulation approved by Decree of the Government of the Russian Federation No. 922 of 24.12.2007 For the period, a time period of 12 months is taken, which was before the excluded periods. clarifications provided in the letter of the Ministry of Labor dated November 25, 2015 No. 14-1 / B-972The settlement period is a time period that must be excluded.
Semenova A.O. Since April 3, 2013 he has been working at LLC "Strawberry" as a technical director. The employee goes on annual paid leave from April 12, 2017.
From July 20, 2015 to December 22, 2015, Semenova was on sick leave for pregnancy and childbirth.
From December 23, 2015 to April 11, 2017, the employee was on parental leave for a child up to one and a half years old.
The billing period from April 1, 2016 to March 31, 2017 is excluded.
- The employee did not work in the billing period.
- Ivanova L.M. works at KOR LLC since June 28, 2017 as a designer. Since August 19, the employee writes a vacation application in the amount of 14 days.
- Ivanova took unpaid leave from July 16 to August 4, 2017, and went on a business trip from June 28 to July 15, 2017.
- The estimated period for calculating vacation pay is from June 28 to July 31, 2017.