How to pay for the days spent in the service employee traveling?This problem, of course, will face an aspiring accountant.What is easier than to charge his usual salary, he's been working all this time on the enterprise.But all that relates to labor relations, later compulsorily subjected to painstaking verification of controlling bodies.
When an employee reports for expense report, attaching a certificate, which recorded particularly "departed from the« N », arrived in« S »etc ...," he charge a per diem pay for travel, receipts from hotels and other expenses.In addition, there is a need to calculate the average earnings for a business trip.It should be noted that payment for holidays and weekends spent on the trip is double the size.The calculation of average earnings for a simple trip.The amount of remuneration for 12 months divided by the working days of the year and then multiply by the term working visit.Please note that charges must be removed from the sick, vacation, and other social benefits.At the same time, it includes the premium (which accrued in these months), various allowances (for harm, seniority and working conditions, etc.), additional payment for combination of posts, work in the night, overtime, holidays, and financial assistance (money and material terms).
Periodically enterprises is an increase in salaries.As a result, the total income will participate two periods.The first - to increase the salary, multiplied by the coefficient derived from the ratio of the new to the old rates.But note also that the adjustment should only be charging, increasing at the same time with a salary, while the rest will remain unchanged.In addition, if their growth was due to transfer to another post, no recalculations are not necessary.Then, the total amount is added to the fee for the second period.Further, the calculation of average earnings for the trip is repeated in the same way to the method.All payments are added together, divided by the number of working days, and the obtained value is multiplied by the number of how many days the trip lasts.
nuances is the calculation of average earnings for vacation pay.If three days before the rest of the workers are not paid for it, you can easily write an application for the transfer of leave (otherwise rely interest for delay - Article 124).Method of calculation base is similar to the calculation of average earnings for the trip.It is also equal to the preceding 12 months, except for the fact that they do not include the one that goes to rest.
Holiday accrue as follows: total revenue divided by the product of 12 (number of months) and 29.4 (average monthly number of hours), then multiplied by their days of rest.It often happens that an employee in the previous period have rested or ill.Then the order of calculation of average earnings is different only in that the first number will not look 12h29,4 as well: 29.4 x number of full months + calendar days of the parent.In turn, each fulfilled not in full period is calculated separately.To this 29.4 days divided by the selected month, and then multiplied by the exhaust of the same day time period.From the amount of basic earnings deductible payments made for the hospital, travel and vacation.Other remains unchanged.Similarly, the compensation is calculated as a specialist does not want to go on vacation or dismissed.
