Financial science is not as difficult as it seems at first glance.It just has a lot of nuances that are sure to know, beginning to any calculation.In order to make even the most simple calculation, it is necessary to systematically and deliberately handle a bunch of documents.From an accountant in this case required the utmost attention and diligence.
plot payroll can be considered the most problematic.It directly affects each employee individually, and this fact imposes an accountant some responsibility.You have to be very careful so that nothing is forgotten and overlooked.Take, for example, leave.Just a simple man in the street may seem a matter of calculation of its fast and simple enough.In fact, to understand how to calculate the selling, you need a thorough knowledge of relevant regulations with all their additions and changes.Work should be done in stages, carefully treating all the raw data.Even developed special techniques to help understand how to calculate holiday pay in certain cases.The whole process can be divided into four main phases.
At the first stage it is necessary to determine the period of calculation.According to the Russian legislation on labor, for the calculation of holiday pay particular employee takes his salary for the last twelve months of operation.You've got to be very careful.Are taken into account only those payments that provided employment agreement or contract.Because of the added amount of financial assistance should be excluded, sick leave, overtime pay and various one-time premium.The remaining amount necessary to combine month.Thus, you get wages, accrued for the entire previous year.Knowing how to calculate holiday pay, an accountant just takes monthly transcripts and excerpts.Here, too, there is a small nuance.By law, an employer may give an employee time off, even if it did not work the whole year.With the consent of the leaders already after 6 months of work, you can get right to work another holiday.Here, the accountant will need to perform double duty: to compare the results for the period and spent the same numbers, but for the whole year.Choose the most convenient option for the employee.All details regarding the period should be clearly stated in the documents on the granting of leave.
The second step is to analyze the employee's salary during the billing period.If during this time the company have raised wages and salaries, this fact should definitely be considered.
The third step is to determine the salary of the employee on average for one day.To do this, the adjusted total accrual for the year divided by the number of months (for a complete holiday for the year worked - 12).And then the resulting value to be divided by another 29.4 (the average number of calendar days in the month).
the fourth stage can only multiply the obtained value by the number of vacation days and payment can be considered complete.
All explanations given above, can be reduced to a mathematical equation, and you get the formula for calculating holiday:
Sum = ZPrasch vacation./ 12 / 29.4 x L,
where:
ZPrasch.- Salary for the billing period;
12 - the number of months in a year;
29,4 - the average number of days;
D - the number of vacation days.
This formula would be easy only after painstaking preliminary calculations.But here, too, has its "pitfalls".For example, if the employee during the accounting period was sick, while the disease is automatically excluded from the number of days taken for the calculation.In this case, the formula would look like this:
Sum = ZPrasch vacation./ (29.4 x Mrasch.p. + Drasch.n.) X L,
where Mrasch.p.- The number of full months of waste.
In turn, Drasch.n.= 29.4 / A x (A - H), where:
Drasch.n.- The number of days worked in the incomplete month;
A - number of days (calendar) in a given month;
N - the number of unprocessed days.So
payment holiday is made in any enterprise or organization, regardless of ownership.It is evident that it is rather time-consuming process.But he does not make big problems for the person who will carry it carefully, step by step.The only way to understand how to calculate holiday pay, and not be afraid to make a mistake.Attentive specialist before calculation should carefully examine all the original documents, perform a selection of the required data and then to reduce everything to simple mathematical calculations.
