Everyone who works has the right to rely on paid leave, put it under the labor legislation.Its minimum duration is 28 calendar days, however, depending on the particular operation it may vary (e.g., the teachers (in most cases) it is 56 days).Vacation employee company or organization can obtain, if it worked at least six months.
Before you send the employee a vacation, an accountant of the enterprise need to make several consecutive steps: determine the average earnings, the period for which it is calculated, and the amount that the employee will receive.However, simple in theory, in practice, the accrual of vacation may cause some difficulties.
first step is to define what it means - the billing period.To get it, you need two documents: a collective agreement (if there is one, otherwise it takes another regulation) and the head of the order, based on which the leave is granted.In most cases, the settlement period - is the provision of the preceding 12 months of rest.So, if the vacation begins December 15, 2012, taking the average salary for the calculation of time is needed with the previous December to 30 November.
However, the period of time, which makes the calculation of selling, can vary in different organizations, we must not infringe upon the rights of workers.All these aspects must be reflected in the regulatory legal acts of the organization, the main of which is the collective agreement.
Average earnings determined in this way.The amounts accrued to the employee, except for social payments (for example, financial assistance) and premiums are added.The resulting number is divided by 29.4, which is the average number of calendar days in a month, and 12 (the number of months worked).The result will affect the calculation of holiday pay.
If the calculation is not taken the year, the 12 is replaced by the number of months that are accounted for, the rest of the algorithm remains the same.In the case where there is incompletely spent month 29.4 divided by the number of days in it, and then multiplied by the number of calendar days, accounting for the exhaust period.In situations where the employee has worked a fully their time while performing normal work, leave and benefits accruing thereon, shall not be less than the minimum wage set at this point.
The amount issued to the employee for three days (or earlier) before the start of his vacation.She, like other payments, taxed, personal income tax and unified social tax.
Thus, the rules for calculating the selling pretty simple.Average earnings multiplied by the number of days as the employee will have a rest.
should be noted that the average earnings can be indexed, if during the accounting period, or legal holiday pay was increased.In such cases, the calculated rate increase, which will affect the amount that ultimately will be given to the employee.
In accordance with the Labour Code the employee has the right to partially replace laid him leave to monetary compensation.It will be calculated in the same manner as the calculation of holiday pay.
not included in the calculation period days (and therefore the payment of accrued at the time) when was working at the hospital, did not perform their duties due to the fault of the employer or reasons beyond the control of either the chief or from the employee.Also included are times when a person is released from the performance of work (with pay or not) on the basis of the current Labour Code.
So, going on vacation, the employee must receive the benefit, which will be equal to his average earnings, multiplied by the calendar days, that he will rest.And there are many very important to know how legitimate it paid a particular sum.