In calculating the prices of paid services, the federal health care institution includes 21% of the additional salary in the calculation of the prices for paid services. This amount is paid simultaneously with the salary on a monthly basis. Therefore, these incomes are not included in average earnings when calculating vacation pay. Can you do this? Or is it more expedient to form a reserve for payment of vacations?
Answer
Answer to the question:
No, unfortunately, you cannot do that.
First, note that the source of funding for the payment of wages to employees does not apply.
In this case, one staffing table since The payroll in your organization will be formed from 2 sources, but, nevertheless, it will be a single one.
As for the opening of departments of paid services, then, first of all, the head of the institution is obliged to establish such a schedule of paid services that would not create obstacles for citizens to receive free assistance and would not lead to an increase in the number of people waiting for this service.
If the unit is located on the territory of the employing organization, then it will not be isolated. There are no peculiarities of its opening. Also, you may have to add additional positions to the staffing table (due to the increase in the amount of work).
In order to save money and if you do not plan to recruit new staff, you can install existing employees, draw up internal employment contracts (in the absence of a part-time job).
The average earnings must include all payments that are listed in the Regulations approved. In particular, these include:
- salary accrued to employees ;
- pay for civil servants;
- Commission remuneration;
- royalties for employees of editorial offices of newspapers, magazines, other funds mass media, art organizations on the staff of the organization ();
- allowances and surcharges (for class, length of service, combination of professions etc.);
- compensation payments related to the working hours and working conditions (due to the regional regulation of additional payments for work in harmful and difficult working conditions, at night, with multi-shift work, on weekends and holidays and overtime);
- awards and rewards ... Please note that there is.
Additionally, on your question regarding labor relations, it can be noted that opening a department of paid services, most likely, will entail additional payments to employees. Moreover, the employer, as a rule, cannot initially predict the frequency of such payments. In this connection, we recommend that you draw up (or, if you already have, then make changes) the Regulation on Bonuses.
Each organization develops the bonus system independently. This means that the employer can establish any type of bonuses for employees at its discretion.
Of no small importance is the indication in the regulation on remuneration (on bonuses) that the bonus is paid to an employee if the company has economic opportunities.
If such a condition does not exist, then employees will be able to apply for these payments from the employer even if the company is in serious economic difficulties or does not have the necessary funds to pay.
Thus, in one case, the court found that the Regulations on Bonuses contained only indicators of bonuses and did not make the payment of bonuses dependent on the financial indicators of the company. Since there were no complaints about the employee's work, the court satisfied his demands (ruling of the Perm Regional Court dated 02.09.2013 in case No. 33-8152 / 2013). Conversely, in another case, the court noted that in the Regulation on Bonus Payments to Company Employees, the basis for the payment of bonuses was indicated financial ability of the organization... Accordingly, the absence of such an opportunity could be grounds for non-payment of the premium. In this regard, the workers' claims were rejected (ruling of the Kaluga Regional Court of 11.07.2013 in case No. 33-1737 / 2013). A similar conclusion was reached by the Moscow City Court v.
However, it is not excluded that the company, despite the unsatisfactory financial results, pays bonuses for several months, and then stops payments with reference to the economic difficulties of the enterprise. Employees, however, insist on continuing payments as long as they comply with the bonus conditions. In this case, the employer's actions will be lawful, even if the situation has not worsened globally compared to previous months. This is due to the fact that the payment of the bonus is the right of the employer, and if he considers it necessary to pay it to employees, despite the difficult financial situation of the company, he can do it. But if he understands that in the future the situation in the company will only get worse, then he is free to stop paying the bonus, since there is no reason for this. This is the conclusion reached by Moscow regional court v . He did not agree with the position of the lower court, which considered it necessary to collect the premium on the grounds that financial condition the enterprise did not deteriorate in comparison with the previous period, in which, despite the presence of financial difficulties, the premium was paid. The higher court indicated that bonuses are a type of incentive remuneration, and their payment is the right of the employer, and not his unconditional obligation. Therefore, he can stop paying it in the absence of financial capabilities. Thus, it is important to initially indicate in the local acts of the company that, firstly, the premium is not a guaranteed payment and, secondly, it depends on whether the company has free Money for its payment.
Under such conditions, you can set the frequency of payment of the premium, or you can not.
In this case, there will be no violations.
As for the reserve for the payment of vacations, we note that the issue of forming a reserve of vacations is within the competence of the accounting service of the organization. The vacation reserve is one of the tools for financial planning of vacation expenses.
In tax accounting, a reserve for vacation payments is created for even accounting of expenses throughout the year (Article 324.1 of the Tax Code of the Russian Federation). In accounting, a reserve is created for other purposes - in order to take into account the obligations arising from the organization in the course of its work (clauses 5, 8 of PBU 8/2010).
The amount of the reserve should be equal to the total amount of vacation pay for all employees, including taxes and contributions that need to be charged on vacation pay. That is, all payments that are taken into account to determine the average earnings for paying for vacation should be included here.
In order to calculate the vacation reserve, the personnel service needs to systematize individual information for each employee (the period of the due vacation, additional leave, the period for calculating the reserve). Those. it is necessary to track for each employee (using a T-2 card) from the moment of his admission to work to the present, how many days of annual leave the employee issued for each working year, and how many days of unused leave he has left.
For newly hired employees, it is necessary to determine from what period they have the right to annual paid leave.
When planning measures to lay off staff, it is also necessary to reserve the obligation to pay employees compensation for unused vacations.
All these data must be provided to the HR department in the accounting department upon their request.
The data can be provided in the form of a memo. There are no mandatory requirements for the preparation of this document.
Details in the materials of the System Personnel:
1. Magazines and books: The salary
Reporting
Instead of a vacation reserve, we charge estimated liability on vacations
T.A. Alexandrova, auditor
At the end of the year, the company must determine the amount of the estimated vacation liability in order to reflect it in the balance sheet. In this case, it will be necessary to make additional entries in accounting. How to calculate indicators, what is the correspondence of accounts, read in an article prepared with the participation of O.D. Good, State Counselor of the Russian Federation, 3rd class.
More about calculation of vacation pay for a newly hired employee we wrote in the material under the link.
Now the term “estimated liability” is used instead of the term “vacation reserve” (PBU 8/2010). The accountant no longer has the task of evenly distributing the costs of paying for vacations throughout the year, since paragraph 72 of the Regulations for maintaining accounting and financial statements approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, canceled.
The accountant is obliged to show in the statements the amount of the company's obligation to employees - to pay for vacations and to extrabudgetary funds- on insurance premiums that will be charged on this amount of vacation pay as of the reporting date (paragraphs 15 and 24 of PBU 8/2010).
All companies (except for small businesses that are not issuers of publicly placed valuable papers) (p. 2-5 PBU 8/2010).
Which line of the balance sheet reflects the estimated liability for vacation payments
The estimated vacation liability, if significant, is reflected in balance sheet(p. 24 PBU 8/2010) as part of the indicator of line 1540 "Estimated liabilities".
This line shows the amounts of the estimated liabilities, the expected maturity of which does not exceed 12 months after the reporting date (clause 19 of PBU 4/99).
An indicator in the balance sheet is considered significant if it can influence the economic decisions of interested users of financial statements (clause 11 of PBU 4/99).
What is the key date
The reporting date is the date on which the financial statements are prepared, namely the last day of the reporting period.
For annual financial statements, the reporting period is the calendar year - from January 1 to December 31. Therefore, the reporting date in this case is December 31st.
If the company prepares interim financial statements, the reporting period is from January 1 to the last day of the reporting period (parts 1, 4 and 6 of Art. 15 Federal law dated 06.12.2011 No. 402-FZ "On accounting").
Checking the estimated vacation pay obligation at the end of the year
At the end of the reporting year, the organization is obliged to check the validity and amount of the estimated liability. This is stated in paragraph 23 of PBU 8/2010.
The essence of the check is to determine the amount of the estimated liability as of the reporting date, so that the founders of the company can find out from the financial statements the amount of the company's obligations to employees to pay vacations and to extra-budgetary funds for insurance premiums from this amount.
How to determine the amount of the estimated liability at the end of the year
The procedure for calculating and verifying the amount of the estimated liability for the payment of vacations is not stipulated in the normative way. Each organization must develop and consolidate it in its own accounting policies... Consider two options for determining the amount of the obligation.
The amount of the estimated vacation liability can be determined by calculation using the formula:
Calculation of average daily earnings to assess the amount of vacation obligations
In this case, the total amount of the estimated vacation pay liability will be determined as the amount of liabilities to each employee
The most accurate, but also the most time-consuming option is to actually calculate the average daily earnings for each employee as of the reporting date - December 31, 2014.
For assessment purposes, such thorough accuracy is not required. The company may use another method of calculating average daily earnings to determine vacation obligations (insurance premium obligations from the amount of vacation pay) at the end of the year based on actual indicators for the past year using the formula:
The resulting indicator can be adjusted taking into account the circumstances affecting its value in the future period, for example, the planned staff reduction, salary increases, changes in the structure of staff positions, etc.
Holiday information
In the HR department, the accountant should request information on the quantity:
Unused vacation days by all employees of the company as of December 31, 2014;
Paid vacation days for the past year.
This information can be drawn up in the form of a memo.
The amount of the estimated liability in accounting
In accounting, the estimated liability for vacation payments (including insurance premiums) reflect on account 96 subaccount "Estimated obligation to pay vacations" (clause 8 PBU 8/2010).
The accrual is shown by the record: Debit 20 (26, 44) Credit 96 subaccount "Estimated liability for the payment of vacations", use - by recording: (69).
During the reporting period, the amount of the estimated liability was not enough to pay the holidays
In the event that the amount of the estimated liability for the payment of vacations is insufficient, the costs of repayment of the obligation are reflected in the accounting records in a general manner (clause 21 of PBU 8/2010).
What should be understood by the general procedure, the Ministry of Finance of Russia explained in a letter dated January 29, 2014 No. 07-04-18 / 01 (section "Write-off of the estimated liability"). The amount of excess vacation pay and compensation for unused vacation over the amount of the reserve must be:
Either attributed to expenses for ordinary activities or to other expenses;
Or include it in the cost of the asset.
Therefore, the accrual of vacation pay for which there was not enough reserve should be reflected not in the debit of account 96, but in the debit of cost accounting accounts (see the example below). And if the employee is engaged in capital construction or participates in the creation intangible asset- on the debit of account 08.
The amount of the estimated liability exceeded the actually accrued vacation pay
The excess amount (excess of the estimated liability) should not be written off to other income. Since the obligation to provide vacations to employees does not end at the last day of the reporting period.
From balance to turnover
Having determined by calculation the amount of the estimated liability for vacation pay, which will be reflected in the balance sheet as of December 31, 2014, the accountant must reflect in the accounting how the balance on the credit of account 96 of the subaccount “Estimated liability for vacation payments” is formed (clause 8 of PBU 8 / 2010).
We will show you how to do this with an example.
As of December 31, 2013, employees of Alpha LLC had 200 vacation days accumulated but not used. The amount of vacation and insurance premiums for these days is 830,000 rubles. The accountant reflected this indicator on the credit of account 96 of the subaccount "Estimated liability for the payment of vacations" as of December 31, 2013.
During 2014, the accountant prepares interim financial statements on a quarterly basis. In it, it reflects the amount of the estimated vacation liability as of the last day of the reporting period - March 31, June 30, September 30.
Information about vacation (and insurance premiums), the number of vacation days are given in the table.
Table Information about vacation pay, the number of vacation days in 2014
Actually accrued vacation and insurance premiums The number of accumulated but not used vacation days as of the reporting date The estimated amount of vacation and insurance premiums for the accumulated but not unused vacation days as of the reporting date, rubles.
for the period amount, rub. reporting date number of days
What entries in accounting should be made to form the calculated credit balance on account 96 subaccount "Estimated obligation to pay holidays"?
I quarter of 2014
DEBIT 96 subaccount "Estimated obligation to pay holidays" CREDIT 70 (69)
- 750,000 rubles. - accrued vacation (and insurance premiums) at the expense of the estimated liability. Its amount (830,000 rubles) was enough to calculate vacation pay;
- 560,000 rubles. - an estimated liability has been accrued, in the calculation of which the following are taken into account:
- 830,000 rubles. - the initial balance on the credit of account 96 of the subaccount "Estimated liability for the payment of vacations" as of December 31, 2013;
- 750,000 rubles. - turnover on the debit of account 96 of the subaccount "Estimated obligation to pay vacations" (this is actually the accrued amount of vacation and insurance premiums from them in the first quarter of 2014);
- 640,000 rubles. - the final balance as of March 31 on the credit of account 96 of the subaccount "Estimated obligation to pay vacations", determined by calculation (the value of the estimated liability for payment of 160 vacation days specified in memo head of the personnel department as of March 31).
V this case the amount of the estimated liability reflected in the statements on December 31, 2013 (830,000 rubles), exceeded the actual amount of vacation pay for the 1st quarter of 2014 (750,000 rubles). However, the excess amount (excess of the estimated liability) should not be charged to other income. Since on March 31, 2014, the vacation obligation does not end.
In such a situation, on the basis of paragraph 2 of paragraph 22 of PBU 8/2010, the excess estimated liability is taken into account when calculating the estimated liability at the next reporting date, and is not written off to other income.
The basis for posting: Debit 20 Credit 96 in the amount of 560,000 rubles. is an accounting statement, which explains the indicators that are taken into account when calculating it.
II quarter of 2014
DEBIT 96 subaccount "Estimated obligation to pay holidays" CREDIT 70
- 640,000 rubles. - accrued vacation and insurance premiums at the expense of the estimated liability;
DEBIT 20 CREDIT 70
- 310,000 rubles. (950,000 rubles - 640,000 rubles) - included in the expenses are the amount of vacation pay for which the estimated liability was not enough (paragraph 3, clause 21 of PBU 8/2010);
DEBIT 20 CREDIT 96 subaccount "Estimated obligation to pay holidays"
- 530,000 rubles. - an estimated liability was charged, in the calculation of which the initial balance on the credit of account 96 of the subaccount “Estimated liability for vacation payments” was taken into account as of March 31, 2014, the actual accrued amount of vacation and insurance premiums from them in the II quarter of 2014, the final balance as of June 30 to the credit of account 96 of the subaccount "Estimated obligation to pay holidays", determined by calculation.
III quarter of 2014
DEBIT 96 subaccount "Estimated obligation to pay holidays" CREDIT 70
- 530,000 rubles. - accrued vacation and insurance premiums at the expense of the estimated liability;
DEBIT 20 CREDIT 70
- 360,000 rubles. (890,000 rubles - 530,000 rubles) - included in the expenses are the amount of vacation pay for which the estimated liability was not enough (paragraph 3, clause 21 of PBU 8/2010);
DEBIT 20 CREDIT 96 subaccount "Estimated obligation to pay holidays"
RUB 580,000 - accrued provision.
IV quarter 2014
DEBIT 96 subaccount "Estimated obligation to pay holidays" CREDIT 70
- 450,000 rubles. - accrued vacation and insurance premiums at the expense of the estimated liability;
DEBIT 20 CREDIT 96 subaccount "Estimated obligation to pay holidays"
- 390,000 rubles. - accrued provision for vacation pay as of December 31, 2014.
Read in the magazine "Salary" in 2015
On the calculation of vacation pay with the summarized accounting of working hours
Best regards and wishes for a comfortable work, Svetlana Gorshneva,
Expert Systems Personnel
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In calculating the prices for paid services, the salary includes 21% of the additional salary. In our institution, this amount is paid simultaneously with the salary on a monthly basis. Therefore, these earnings are not included in average earnings when calculating vacation pay. Can you do this? How is the vacation allowance calculated?
According to article 35 Budget Code RF directions of spending funds cannot coincide with the sources of their receipt. Thus, an additional cost is included in the cost of the service. wage or not pledged, but vacation pay from payments for entrepreneurial activities must be paid. Today, this can be done in two ways - pay remuneration taking into account vacation pay (as is done in the institution at the present time) or pay vacation pay when employees leave for another vacation.
The institution decides which of the methods to choose and fixes its decision in a local normative act, collective agreement or agreement.
In the event that you decide to pay vacation pay for the next year when employees leave for the next vacation, it is necessary to calculate the reserve for the payment of upcoming vacations, which will be determined as a percentage of the paid wages. The percentage of deductions to the specified reserve is determined as the ratio of the estimated annual amount of expenses for the payment of vacations to the estimated annual amount of expenses for labor remuneration.
As of December 31, an inventory of the reserve is being carried out. The reserve should be adjusted based on the number of days of unused vacation, the average daily amount of labor costs for employees (taking into account the established methodology for calculating average earnings) and mandatory deductions of the unified social tax.
If, according to the results of the inventory of the reserve for forthcoming vacation expenses, the amount of the calculated reserve in terms of unused vacation, determined based on the average daily amount of labor costs and the number of days of unused vacation at the end of the year, exceeds the actual balance of the unused reserve at the end of the year, then the amount of the excess shall be included in the composition of labor costs. If, according to the results of the inventory of the reserve for forthcoming vacation expenses, the amount of the calculated reserve in terms of unused vacation, determined based on the average daily amount of labor costs and the number of days of unused vacation at the end of the year, turns out to be less than the actual balance of the unused reserve at the end of the year, then the negative difference is subject to inclusion in the structure of non-operating income.
Back- "Health Manager", 2007, N 5 Question: Should income from the provision of paid services to the population and enterprises be included in the calculation of vacation employees? Answer: Yes, when calculating vacation pay, all types of employee earnings should be taken into account. Taking into account that the source of funds for inclusion in the calculation of vacation pay is income from paid services, the amount of payment paid to the employee from income from paid services should be reduced by the amount of the vacation pay fund. Nevertheless, it is possible (for example, when the corresponding clause is included in the collective agreement), when the vacation pay fund is not formed at the expense of income from paid services, and the monthly salary for the provision of paid services immediately includes vacation pay. Then, when calculating the average earnings for paying vacation pay, etc. remuneration of labor from paid services is not taken into account.
About calculating vacation pay
According to the 5th clause of Resolution No. 922, periods and amounts accrued during this time are excluded from the settlement period if: - the employee took paid additional days off to care for a disabled child or a disabled child; - the employee was on maternity leave or sick leave, for which he received the corresponding payments; - the employee retained the average monthly earnings in accordance with the legislation of the Russian Federation. The exception is the breaks provided to mothers for feeding the child; - for any other reason, the employee was released from work with partial or full salary retention or without payment in accordance with the legislation of the Russian Federation. payroll or the entire specified period consists of the time that must be excluded from the calculations in accordance with p.
Calculation of average earnings, paid medical services
When organizing paid educational services, one should also be guided by the laws of the Russian Federation: “On education in Russian Federation", No. 83-FZ," On Non-Commercial Organizations "," On Protection of Consumer Rights "," On Autonomous Institutions ", The Civil Code RF, the charter of the educational institution. There is a budgetary and non-budgetary source of funding for budgetary organizations.
According to the Government Decree No. 922 of 24.12.2007, all types of payments provided by the wage system, applied by the respective employer, are taken into account to calculate the average earnings, regardless of the sources of these payments. These payments include: c) wages accrued to an employee for work performed as a percentage of proceeds from the sale of products (performance of work, provision of services), or commission. "
Changes in the calculation of average earnings for vacation pay (gross)
P / S / This year we were deducted (by the decision of the head) part of the funds accrued on vacation pay at the expense of extra-budgetary funds (bonuses) - is this legal? Minimize Victoria Dymova Support officer Pravoved.ru Try to look here:
- Is the accrual of vacation pay for the period of staying on vacation according to BiR?
- Do I have to refund the overpayment if there is an error in calculating vacation pay?
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Are paid services included in the calculation of vacation pay
In the Appellate ruling of the Supreme Court of the Republic of Sakha (Yakutia) dated 05/13/2013 N 33-1616 / 2013, it was decided that additional bonuses, which are one-time and not permanent, do not participate in the calculation of average earnings. Thus, when calculating vacation pay, the following are not taken into account: - material assistance in the amount of 10,000 rubles; - a bonus for the anniversary date in the amount of 2835 rubles.
The amount of payments taken into account when calculating the average earnings will be 131,400 rubles. ((7300 + 1460 + 2190) rubles x 12 months). The amount of vacation pay due to the employee will be equal to 2242.32 rubles.
(131 400 rubles / 12 months / 29.3 cal. Days x 6 cal. Days).
Other types of payments that relate to wages at a particular employer. Payments outside the scope of wages are not taken into account in the calculation average salary... These can be gifts, payments of a social nature (material assistance, benefits), any other remuneration that is not related to the remuneration system. For all modes of work, the average monthly earnings are calculated based on the following actual data: - hours worked; - salaries accrued to the employee. The data are taken into account for 12 months (calendar) preceding the time period during which the employee retains the average monthly earnings.
A calendar month means a period of time from the first to the thirtieth or thirty-first day (inclusive) of the corresponding month.
Attention
As for the calculation of vacation pay and the provision of paid services, then when calculating vacation pay, wages for all activities provided should be taken into account, unless a separate contract for the provision of paid services has been concluded with the employee. According to Law No. 83-FZ, the provision of paid educational services by a general education organization is regarded as an income-generating activity, and payment for services is regarded as proceeds from the sale of these services, subject to inclusion in the taxable base.
Info
Estimates of income and expenses for the provision of each type of paid educational services are developed by a general education organization and agreed with the municipal education administration. Personal consultation
- One of these acts is the Rules for the provision of paid educational services approved by the Decree of the Government of the Russian Federation on August 15, 2013.
No. 706, which come into force on September 1, 2013.
Are paid services included in vacation pay
Further, we note that by general rule vacation pay that the institution has accrued to its employees in connection with the departure of the latter on an annual paid vacation (main or additional) are subject to insurance premiums on the date of their accrual (clause 1 of article 7, clause 1 of article 8, clause 1 of article 11 Insurance Contributions Law<2). Дата начисления выплаты — это день, в который организация отражает в бухгалтерском учете операцию, свидетельствующую о расчетах с физическим лицом, в частности начисление отпускных. <2
Federal Law of 24.07.2009 N 212-FZ "On Insurance Contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Mandatory Medical Insurance Fund". Thus, the amount of vacation pay is included in the base for calculating insurance premiums on the date of calculating vacation pay.
According to Art. 22 Federal Law N 125-FZ<3 страховые взносы уплачиваются страхователем исходя из страхового тарифа с учетом скидки или надбавки, устанавливаемых страховщиком. Предположим, что страховой тариф в данном примере составляет 0,2%. <3
Important
Federal Law of 24.07.1998 N 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases."<*** В соответствии с п. 7 ст. 15 Закона о страховых взносах сумма страховых взносов, подлежащая перечислению в соответствующие государственные внебюджетные фонды, определяется в полных рублях. Сумма страховых взносов менее 50 коп. отбрасывается, а сумма 50 коп.
and more is rounded to the full ruble. The next issue that worries accountants in practice is the issue of recognizing the costs incurred in connection with the accrual of vacation pay when calculating income tax.
Who regulates the teacher's salary for paid services? Is there a minimum? Is it included in the calculation of vacation pay? question number # 8675088 read 380 times Urgent legal advice 8 800 505-91-11 free of charge
- Everything is regulated by the labor agreement of Article 57 of the Labor Code of the Russian Federation and the local acts of the establishment of Article 8 of the Labor Code of the Russian Federation. The average salary is included in the calculation of vacation pay If an employee has not worked for six months at a part-time job, then the vacation is provided in advance.
Of the Labor Code of the Russian Federation, the average daily earnings for paying for vacations and paying compensation for unused vacations is calculated by dividing the amount of accrued wages by 12 and the average monthly number of calendar days. Before the introduction of amendments by Federal Law N 55-FZ, this figure was 29.4.
Now, when calculating the average daily earnings, an indicator equal to 29.3 should be applied. The changes that were made by the legislator to Art. 139 of the Labor Code of the Russian Federation, have not yet been reflected in Regulation N 922, therefore, when calculating average earnings, one should be guided by the norms of the Labor Code of the Russian Federation, and Regulation N 922 should be applied in the part that does not contradict Art. 139 of the Labor Code of the Russian Federation.
Vacation calculation. Paid educational services. Good afternoon! Tell me how the vacation pay with POU is calculated correctly. From October to May inclusive, I spent paid educational services (POU) at the school, in addition to my rate. In June, I went on vacation. In calculating vacation pay, they took only the amounts received at the basic rate. Amounts for POU were not included in the calculation, citing that it was an off-budget. I have an employment contract with the school.
And with the POU, I have an additional agreement to the main employment contract. Do they calculate vacation pay from the money received from the POU? If so, what regulatory documents can I prove? Since the POC is only being introduced here. In fact, I am the first one who gathered groups of children and conducted these classes from beginning to end. The director doesn't know.
In our medical budgetary institution, the Regulation on Remuneration provides for a time-based remuneration system. One of the clauses of the Regulations stipulates that the system of remuneration of workers includes the size of official salaries, payments of a compensatory and incentive nature. In addition to the main job (fulfillment of a state task), medical workers provide medical services on a paid basis. According to the current Regulation on the provision of paid medical services, the employee is deducted a certain percentage of the cost of the service. The vacation fund for this source (paid services) is not formed. Is it necessary to take into account income from the provision of paid services when calculating the average earnings for calculating vacation pay?
Answer
Experts of the Glavbukh System
Your question from 12/14/2015
"Good day!
In our medical budgetary institution, the Regulation on Remuneration provides for a time-based remuneration system. One of the clauses of the Regulations stipulates that the system of remuneration of employees includes the size of official salaries, payments of a compensatory and incentive nature.
In addition to the main job (fulfillment of a state task), medical workers provide medical services on a paid basis. According to the current Regulation on the provision of paid medical services, the employee is deducted a certain percentage of the cost of the service.
The holiday fund for this source (paid services) is not formed.
Is it necessary to take into account income from the provision of paid services when calculating average earnings for calculating vacation pay. "
Valentina Malofeeva answers, expert
Yes, it is necessary. The procedure for accounting for payments when calculating average earnings in cases
provided for by the Labor Code of the Russian Federation, established by part 2 of Article 139 of the Labor Code of the Russian Federation
and the Regulation on the specifics of the procedure for calculating the average wage, approved
Decree of the Government of the Russian Federation of December 24, 2007 N 922. For all cases, the definition
the size of the average wage (average earnings) provided for by the Labor
the Code of the Russian Federation, a unified procedure for its calculation is established. To calculate the average
wages are taken into account all types of wages provided for by the wage system
payments applied by the respective employer regardless of source
these payments.
In all cases when, according to the current legislation, the employee of the institution is supposed to pay the average earnings, at the first stage its total size should be determined without reference to the types of financial support. The total amount of average earnings relying on payment to an employee must be determined taking into account all payments in accordance with Regulations No. 922, regardless of the sources of these payments.
And only then it is necessary to determine from what sources of financial support and in what proportion the amount of average earnings will be paid. At the same time, the parts of average earnings related to various types of activity should be calculated and paid in proportion to the amounts taken into account when calculating these payments and made from different sources.
Additional consultations for a fee. Aisylu Personal consultation Can a teacher refuse to provide paid services? issue number No. 8675461
- Maybe, if the maintenance of paid educational services is not indicated as an obligation in the contract in accordance with the Labor Code. The rights and obligations of the parties are one of the prerequisites of the contract. Personal consultation Your answer helped me a lot, thank you!
Similar questions Does the calculation of vacation pay include the quarterly bonus of the Ministry of Defense 10/10, savings, 13 salaries. Are accrued vacation pay for the last 12 months included in the calculation of vacation pay? before the current vacation.
About calculating vacation pay
Regulations N 922, the legislator emphasized that when calculating the average earnings, social payments that are not related to remuneration are not taken into account. Among them are material assistance, payment of the cost of food, travel, training, utilities, recreation, etc.
The reason is that this type of payment does not correspond to the definition of wages given in Art. 129 of the Labor Code of the Russian Federation. Let's consider an example of calculating vacation pay taking into account the new indicator of the average monthly number of calendar days.
Attention
Example 1. An employee of an autonomous institution was granted basic annual leave from 01.06.2014 with a duration of 28 cal. days Payments made in the billing period (from 06/01/2013 to 05/31/2014) are indicated in the table (conditional numbers).
Important
Month Source of payments due to the employee Funds of the constituent entity of the Russian Federation provided in the form of a subsidy, rub. Funds received from income-generating activities, rubles
Calculation of average earnings, paid medical services
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- Who regulates the teacher's salary for paid services? is there a minimum? is it included in the calculation of vacation pay? the vacation salary for paid services is not included. (but you need to read local documents) and your labor relations are governed by local (internal) documents, these are the Charter of the institution, the Collective Agreement, the Staffing Schedule, the Regulations on wages, the Regulations on Bonuses, on the payment of Incentive Supplements and other regulatory legal acts, as well as Art. 129 of the Labor Code of the Russian Federation I hope that my answer will certainly help you. Good luck and all the best! e-mail mail [email protected] In general, wages from the provision of paid services are formed from the wages fund, as well as wages for the main activity.
Changes in the calculation of average earnings for vacation pay (gross)
Such payments in autonomous institutions, in particular, include: - wages accrued to a medical worker at tariff rates, salaries (official salaries) for the hours worked; - payment calculated at piece rates (for example, for the provision of paid services); - allowances and surcharges to tariff rates (official salaries) for length of service (work experience), academic degree, academic rank, for combining professions (positions), expanding service areas, increasing the volume of work performed; - payments related to working conditions (for harmfulness), as well as the amount of accrued regional coefficients, payments for work at night, weekends and non-working holidays, overtime work; - bonuses and remuneration provided by the remuneration system; - other payments applied by the given employer. Moreover, in p.
Are paid services included in the calculation of vacation pay
At present, the procedure for calculating the average wage for calculating vacation and other payments in accordance with the labor legislation of the Russian Federation is determined by the Regulation on the specifics of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of 12.24.2007 N 922 (hereinafter - Regulation N 922). According to clause 4 of Regulation N 922 and Art. 139 of the Labor Code of the Russian Federation, in any mode of operation, the average wage of an employee is calculated based on the actual wages accrued to him and the time he actually worked for 12 calendar months preceding the period during which the employee retains the average wage. In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month, inclusive (in February - to the 28th (29th) day inclusive). Further, we note that by virtue of Part 4 of Art.
The total amount that the institution is obliged to hand out to the employee is 9110.35 rubles. (6689.42 + 2420.93). A few words about bonuses included in the calculation of vacation pay On the basis of Art. 135 of the Labor Code of the Russian Federation, the salary of an employee is established by an employment contract in accordance with the labor remuneration systems in force for this employer. In turn, remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory and incentive nature and a bonus system, are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing norms labor law.
Article 139. Calculation of the average wage For all cases of determining the size of the average wage (average earnings) provided for by this Code, a unified procedure for its calculation is established. To calculate the average wage, all types of payments provided for by the wage system are taken into account, which are applied by the respective employer, regardless of the sources of these payments.In any mode of work, the average wage of an employee is calculated based on the actually accrued wages and hours actually worked by him for 12 calendar months , preceding the period during which the employee retains the average wage.
In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month, inclusive (in February - to the 28th (29th) day inclusive).
Are paid services included in vacation pay
According to the internal Regulation on the remuneration of labor of a state organization, payment for paid services is not included in vacation pay and sick leave. If we are talking about a budgetary organization, and in such organizations, the allocated budget is the law.
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To what extent are the costs of wages and vacation pay included in the budget, and vacation pay is pledged in an amount corresponding to the budget amount of wages. Additional payments for paid services are a different, non-budgetary source of funding.
If they are included in the calculation of vacation pay, then part of the vacation pay corresponding to these additional payments cannot be attributed to budget financing, these amounts are not included there. If, according to the internal Regulations on the remuneration of labor of a state organization, payment for paid services is not included in vacation pay and sick leave.
then it is not included in the calculation of vacation pay, but if there is such an item, it is included, but paid from extrabudgetary funds.
Note that in accordance with paragraph 7 of Art. 255 of the Tax Code of the Russian Federation, the amounts of vacation pay accrued to employees are accounted for as part of labor costs and reduce income tax. This applies to the payment of basic and additional vacations provided for by applicable law.
A situation is possible when an employee's vacation falls on two reporting (tax) periods. In this regard, the question may arise: is it necessary to distribute the cost of vacation pay between periods. According to the Ministry of Finance of Russia, set out in Letter dated 09.01.2014 N 03-03-06 / 1/42, the amount of vacation pay is included in expenses in proportion to the days of vacation falling on each reporting period (subparagraph 1 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation ). A similar opinion is set out in Letters dated 23.07.2012 N 03-03-06 / 1/356, dated 14.06.2011 N 07-02-06 / 107, dated 12.05.2010 N 03-03-06 / 1/323, dated 13.04 .2010 N 03-03-06 / 1/255.
In accordance with the employment contract, the following payments were made to the employee in the billing period: Official salary Incentive payments Other payments 7300 rubles. (monthly) - per category - 1460 rubles. (monthly); - for experience - 2190 rubles. (monthly); - bonus for the anniversary date - 2835 rubles. (one-time) material assistance - 10,000 rubles. (one-time) The employee has worked out the entire billing period. Let's calculate the average earnings of an employee to pay for vacation.
It should be borne in mind that payments that are not included in the calculation of average earnings are one-time bonuses paid to employees on anniversaries and holidays. For example, an employee's birthday bonus is not included in the calculation of average earnings.
This conclusion was reached by the judges in the Appellate Ruling of the Moscow City Court dated 08.07.2013 N 11-13403 / 13.
Accrued vacation pay 2 109 60 211 2 302 11 000 2242.32 Withholding personal income tax from the amount of vacation pay accrued to an individual<* 2 302 11 000 2 303 01 000 292 Начислены страховые взносы на сумму отпускных (2242,32 руб. x 30,2%) <** 2 109 60 213 2 303 06 000 2 303 07 000 2 303 10 000 2 303 11 000 677,18 Перечислены страховые взносы во внебюджетные фонды <*** 2 303 06 000 2 303 07 000 2 303 10 000 2 303 11 000 2 201 11 000 677 Перечислен НДФЛ в бюджет 1 303 01 000 2 201 11 000 292 Произведена выплата всех расходов физическому лицу из кассы учреждения 2 302 11 000 2 201 34 000 1950,32 <* В соответствии с п. п. 1, 4, 6 ст. 226 НК РФ учреждение обязано исчислить, удержать у налогоплательщика (в данном случае у физического лица) и уплатить в бюджет сумму НДФЛ. <** В силу п. 1 ст. 58.2 Закона о страховых взносах тарифы страховых взносов в 2014 г. составляют: в ПФР — 22%, в ФСС — 2,9%, в ФФОМС — 5,1%.
So, when considering the issue of participation in the calculation of bonus payments in institutions financed from the federal budget, it should be borne in mind that the List of types of incentive payments for such organizations was approved by Order of the Ministry of Health and Social Development of Russia dated December 29, 2007 N 818. It includes payments: - for intensity and high performance results; - for the quality of the work performed; - for the length of service, length of service; - bonus payments based on the results of work.
Thus, if the bonus payment is provided for by the employer's remuneration system and is related to production indicators, and is also fixed in the employee's employment contract, then it participates in the calculation of average earnings. Example 2. In March 2014, an employee went on additional leave for 6 cal. days