employee is important to be aware of how the payroll, hospital, as well as the accrued vacation.That's what it cost to hold personal interviews, which will eliminate the extra issues and conflicts.Most of the staff believes that accrue holiday pay is not too difficult, but the accountant, engaged, do not think so.It should deal with the matter.
As accrued vacation
Recently, the organization welcomed the drafting of a special vacation schedule.In this case, the employee two weeks will be warned about their next vacation, and the accountant will be enough time for the calculation and accrual of vacation.However, there are organizations in which the schedule of holidays is not made.In this case, two weeks before the annual leave the employee wrote the standard application for granted, but for 3 days prior to the release issued by his vacation allowance.Analyzing the issue as accrued vacation, you should perform certain actions.
to start is required to determine the billing period - usually for it come from the last 12 months worked.If an employee got into an organization of less than 12 months ago, in terms of the calculation period is accepted to take the time that it was in fact worked out.The size of the vacation allowance should be determined on a mandatory basis.To do this, divide the total wages for the year by 12, and then to 29.4, that is, the average number of calendar days in the month.After these manipulations, the resulting value is to multiply the number of days on vacation.The calculation is not considered material assistance and one-time bonus.
At first glance, it seems clear, as the accrued vacation pay, but then there are many difficulties.They are usually connected with the fact that the employee is not fully worked weekdays, so the right thing to begin to determine the actual number of days that were worked out during the reporting period.It is important to understand that holidays also included in the calculation.Accrual of vacation for an experienced accountant is a usual thing, but beginner should do so carefully as possible, as in the case of an error can occur a variety of conflicts with employees, as well as with regulatory authorities, which is a clear disadvantage in the work of an accountant.
rules accrual of vacation
There are situations where working conditions in the organization made some changes, causing reduction in the number of employees.In such cases the employer has the right to preserve jobs introduce a special regime of working time, that is part-time.How to charge and to reflect in the records of settlements with employees on selling amount if we consider that we can not exclude a single day?
must use the average daily wage, which is determined by actually accrued wages in accordance with the hours worked.The calendar month is considered to be between 1-30 (31 th) day of each month.Calculation of the average daily wage is carried out in the period that includes 12 months, it is necessary to exclude the sick and vacation.
Reflection payments
sum vacation usually attributed to the cost of standard activities.Information about such settlements with the employee is reflected in the special account 70 "Settlements on wages."In this situation, the enterprise accounting, respectively accounting policy includes selling into account the current period in the month, accounting for the holidays.
Now you can navigate the question, How do I accrue vacation, which will independently determine the approximate size of their holiday allowance.
