One-time bonus is included in the calculation of average earnings. Is the bonus included in vacation pay?

Average earnings - a payment provided for by labor legislation for the time an employee is on vacation, on a business trip, upon dismissal in the form of severance pay and in other cases. What affects the size of average earnings more - the amount of the bonus, the actual labor costs of the employee or the literacy of the accountant who calculates this indicator, read in our publication.

Why Bonuses Matter in Payroll

Bonus payments in the system of remuneration and the formation of the tax base of the enterprise are one of the most controversial components. Incentive bonuses affect the motivation of employees and interest in the company on the part of the Federal Tax Service, both independently and as part of the average wage.

The bonus can result in financial damage to the company if the accountant inadvertently makes a mistake in the methodology for calculating average earnings, or when the amount of the payment seems disproportionate to the tax authorities in relation to the actual turnover of the organization and the specific labor achievements of the employee. After all, both imply the optimization of the tax base of the enterprise. However, problems can be avoided by observing certain nuances in the reporting documentation and in local acts.

So that your company does not fall into the number of organizations that literally pay for their mistakes - and the incorrect calculation of average earnings due to non-compliance with the methodology for calculating various types of payments is 70% - it makes sense to outsource payroll calculation.

If you outsource payroll to 1C-WiseAdvice specialists, the risk of financial losses and disagreements with tax authorities will be significantly reduced.

For our accountants, payroll is not an additional, but the main professional function. They will carefully check and analyze all the calculated data.
In order to identify possible inconsistencies in the process of providing the service, we have implemented a number of control procedures, on the basis of which we request information for the correct calculation (our experts calculate everything correctly the first time).
We deeply understand the specifics of tax legislation, including how to act in disputable situations, or how to reduce/not overpay taxes.

How bonuses affect average earnings

Errors in accounting for bonuses when calculating the average wage are fraught with a violation of not only tax, but also labor legislation. The rules for accounting for bonus payments when calculating average earnings are regulated by clause 15 of Decree of the Government of the Russian Federation of December 24, 2007 No. 922. The state puts forward two key requirements for motivational incentives that affect the average income:

the employee should be rewarded for the performance of their labor duties, and not just cheer up on the eve of an anniversary or some other holiday;
remuneration must be provided for by an employment contract, regulation on remuneration or other local act approved by the organization.

If the premium does not correspond to at least one point, it does not participate in the calculation of average earnings.

In any case, in order to influence the average income, bonuses must be systemic - however, as well as the performance of the employee. Even the mention in the local act of a payment that is not due to the achievements of the employee is not enough to recognize it as part of the remuneration.

Bonus payments for the performance of functions not provided for by the employment contract are not included in the salary. In other words, if the remuneration is “not promised” to the employee in the current document, and, therefore, is not of a systemic nature, the fact of accruing such a bonus does not depend on his work activity. Incentives accrued based on the subjective assessment of the manager - whether they are regular or one-time - are not considered part of the remuneration system.

If the bonus system in your company provides for the possibility of one-time incentives for performing special tasks, then they should be taken into account when calculating average earnings, when the fact of assigning additional work to an employee is reflected in an additional agreement, an annex to the employment contract. Ignoring this formality may lead to a violation of not only tax, but also labor legislation, in particular Article 60 of the Labor Code of the Russian Federation, which prohibits requiring an employee to perform duties not provided for by an employment contract.

By the way, it will not work to outwit the tax authorities and include in the local act a provision according to which the bonus paid for labor achievements will not participate in the calculations of average earnings. According to Article 9 of the Labor Code of the Russian Federation, collective or labor contracts, agreements cannot contain conditions restricting the rights and guarantees of employees, which are provided for in the legislation.

…and on the relationship with the Federal Tax Service

It will also fail to use employee bonuses as a way to reduce income tax. Article 252 of the Tax Code of the Russian Federation exempts reasonable and documented expenses of the company for wages from taxation. Article 255 of the Code, in turn, refers to such costs as “bonuses and one-time incentive credits”. They can also be attributed to paragraph 25 of this article - "other types of expenses incurred in favor of the employee, provided for by the employment contract and (or) the collective agreement."

Incorrect calculation of wages, ignorance of the nuances of tax legislation or a short-sighted desire to abuse the provocative clauses of the mentioned article will entail an unreasonable understatement of income tax. This means that you will have to submit revised declarations, or wait for additional tax charges, fines and penalties during the audit.

Practice shows that due to the fact that such a scheme to reduce the tax burden has acquired a systemic character, the tax authorities "expanded patience." Now they not only require documented proof that the accrued bonus is commensurate with the specific merits of an individual employee, the company's profit in the same period and the payments received by other employees.

Simultaneously with the mood of the tax authorities, the judicial practice in relation to taxpayers is also being tightened. Increasingly, the court takes the side of the Federal Tax Service, recalling that “not any actually incurred costs, but only economically justified” are exempted from income tax. And the main condition for recognizing expenses as justified "is a certain correlation between income and expenses and the connection of the latter precisely with the activities of the organization to make a profit."

In a word, today the calculation of salaries, as well as average earnings, is a complex area of accounting, which includes a lot of rules for each type of payment. The views of the tax authorities on how exactly a company should demonstrate its integrity in calculating the tax base are changing. More and more attention is being paid to the real state of things, and not to artificially attracted indicators in the papers. Often, inaccuracies in reports are affected by a combination of factors, including ignoring, for example, any nuances of labor legislation and personnel records. And this threatens with arrears, fines and the obligation to submit updated calculations.

1C-WiseAdvice specialists have the necessary skills and years of practice to minimize the risk of drawing the attention of tax authorities to payroll and payroll reporting, as well as to avoid claims for unjustified attribution of certain "bonus" payments to labor costs.

Methodology for accounting for bonuses when calculating average wages

The procedure for including bonuses in the calculation of average earnings depends on:

from the period for which it is accrued;
on how much time the employee actually worked in the billing period.

Decree of the Government of the Russian Federation No. 922 clearly states that incentive remuneration affects the amount of average earnings only in proportion to the time worked in the billing period.

The same document conditionally divides bonus payments into:

Monthly- actually accrued in the billing period. At the same time, no more than one payment for each indicator of each month of the billing period is included in the calculation.
Accrued for a period exceeding one month(usually quarterly). Such remuneration is also actually accrued in the settlement period for a certain indicator - its period should not exceed the settlement period.
annual. This also includes remuneration for length of service (work experience) and other incentive payments based on the results of work for the calendar year preceding the joyful event. The timing of the annual bonus is not regulated by law. Clause 15 of the Regulations on the Peculiarities of the Procedure for Calculating the Average Wage prescribes that only bonuses accrued for the year preceding the event in connection with which the average wage is paid be taken into account as part of the average earnings. The date they were issued is irrelevant. Premiums accrued for earlier periods of time are not taken into account.

Only one bonus can be included in the calculation - quarterly, monthly and semi-annual - for each bonus indicator. For example, in one month, you can only accrue one bonus for increasing sales and one for reducing the number of customer complaints.

If an employee actually did not work the entire reporting period, but received a bonus, then, as explained in the letter of the Ministry of Health and Social Development of Russia dated June 26, 2008 No. 2337-17, when calculating average earnings, the bonus is taken into account in proportion to the time spent at the workplace.

Example

An employee who has worked in full for a month is credited with:
Full salary and bonus - 25% of full salary.
An employee who has worked a month (22 working days) incompletely (16 working days; 6 days of illness) is entitled to:
Part of the salary = Salary: 22 days. x 16 days;
Bonus - 25% of the salary part of the salary = (Salary: 22 days x 16 days) x 25%.

Thus, the accrued premium amount does not apply to the days excluded from the billing period. Similarly, the quarterly bonus is taken into account when calculating average earnings.

The amount of average earnings will have to be reviewed if, for example:
annual bonus for 2018 - 20,000 rubles. – will be credited in May 2019. In this case, the average indicator is calculated based on the amount of wages accrued in the billing period (from April 2018 to March 2019, in total 247 working days). Annual remuneration for 2017 is not taken into account. When calculating travel expenses (a business trip will last four days), the additional payment will be: 20,000 rubles. : 247 days x 5 days = 323.88 rubles.

If an employee leaves on March 1, 2019, and the day before he was accrued an annual bonus for 2018 (in proportion to the time actually worked.), This remuneration is included in the calculation of average earnings, based on which compensation for unused vacation is determined.

It should be borne in mind that the stimulating part of wages is not always associated precisely with the time actually worked (bonus for innovation, quality, etc.). In this case, the task of the accountant is to exclude from the final indicator the amount of bonus payments that are not related to the billing period.

Without an expert approach to payroll, it is almost impossible to avoid underpayments or overpayments to employees or the Federal Tax Service in the form of taxes.

Our Payroll Audit service will help minimize financial risks. will check:

personnel salary expenses for a certain period, including the competence of accruals and how competently these operations are executed and reflected in the relevant documents;
accuracy of calculation of the taxable base, timeliness of payment of salaries and taxes, compliance with the terms of payment of vacation pay;
how the nuances of calculating average earnings are observed;
the correctness of "salary" reporting (for personal income tax and insurance premiums).

Based on the results of the audit, our specialists will send you a detailed report describing each defect or error and the consequences associated with them. We will recalculate wages for you, and you will be able not only to quickly correct the situation, but also make a decision to switch to outsourcing of wages, having specific figures and facts in hand.

Order service

How does the date of accrual of the bonus affect the calculation of vacation pay.

How many premiums can be included in the calculation.

What is the amount of the premium.

Quarterly and semi-annual bonuses are taken into account when calculating vacation pay. The procedure for their accounting is specified in the Regulation on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter referred to as the Regulation on average earnings).

Prizes must be:

Provided for by the wage system (clause "n" clause 2 of the Regulation on average earnings);

Accrued in the billing period (paragraph 3, clause 15 of the Regulation on average earnings).

Bonus in the system of remuneration

The bonus accrued to the employee within the framework of the wage system means that the procedure for its appointment is established (part 2 of article 135 of the Labor Code of the Russian Federation):

Collective agreement (agreement);

Employment contract, additional agreement to it;

Local regulations. This may be a pay clause or a bonus clause.

Bonuses assigned only on the basis of the director's order are not taken into account when calculating vacation pay.

The date of award is important

Quarterly and semi-annual bonuses should be taken into account when calculating vacation pay, if they are actually accrued in one of the months of the billing period.

If the premium is accrued in a month that is not included in the billing period, it cannot be taken into account (paragraph 3, clause 15 of the Regulation on Average Earnings). It does not matter whether the months for which the premium was accrued are included in the billing period or not.

Note: unlike quarterly and semi-annual bonuses, the annual bonus (remuneration for long service) is taken into account when calculating average earnings, regardless of the date of accrual.

Example 1. We choose which quarterly bonuses to take into account when calculating vacation pay

E.Yu. Stepanov goes on vacation from July 7, 2015 for 14 calendar days. Billing period - from July 1, 2014 to June 30, 2015.

Quarterly bonuses are paid to employees on the basis of the regulation on bonuses for the implementation of the plan based on the results of the quarter.

Four quarterly bonuses have been accrued in this billing period:

An accountant can take into account all four quarterly bonuses when calculating vacation pay.

Moreover, it does not matter that one bonus period (Q2 2014) is not included in the calculation period.

If the premium for the II quarter of 2015 is accrued on July 31, 2015, it cannot be taken into account. Since this payment is not accrued in the billing period. Although the bonus period (Q2 2015) is included in the billing period.

The number of premiums counted is limited

The calculation period for calculating average earnings is 12 months. The number of premiums for each individual indicator should not exceed the number of periods for which premiums are accrued in the billing period.

For 12 months, an employee can receive four quarterly or two semi-annual bonuses for one indicator.

The company may have its own bonus system. For example, bonuses can be accrued for every 1.5 months, then in the billing period there will be 8 of them (12 months: 1.5 months).

Example 2. Counting the number of awards

We will use the conditions of example 1, we will make only some changes. The premium for the 2nd quarter of 2015 was accrued on June 30, 2015.

What premiums should be taken into account when calculating vacation pay?

Solution. The billing period - from July 1, 2014 to June 30, 2015 - 12 months, instead of four, five quarterly bonuses were accrued in it, namely:

A maximum of four quarterly bonuses for the same indicator (12 months : 3 months) can be included in the calculation of vacation pay.

Which premium is not included in the calculation, the company decides on its own. It is better to prescribe in the local regulatory act of the company the rules for choosing from the total number of premiums those that will be taken into account.

For example, large in size or latest by accrual date.

Note. One-time bonus for long-term work

The duration of the bonus period may exceed the duration of the billing period. For example, in the billing period, an employee was awarded a bonus for a period of work lasting 18 months. When calculating holiday pay, we will take into account only 12/18 parts of this bonus.

In our example, the premium for the II quarter of 2014 is not taken into account. We will not include it in the calculation.

Thus, four quarterly bonuses will be taken into account in the calculation of vacation pay, in particular:

For the third quarter of 2014;

For the IV quarter of 2014;

For the 1st quarter of 2015;

For the second quarter of 2015

Prizes are taken into account in full

How much to take into account quarterly and semi-annual bonuses? It is not always possible to include the full amount of the accrued bonus in the calculation of vacation pay.

Quarterly and semi-annual bonuses are taken into account when calculating vacation pay fully only in the following cases (paragraph 5, clause 15 of the Regulations on average earnings, Letter of the Ministry of Health and Social Development of Russia dated June 26, 2008 N 2337-17):

The billing period has been worked out completely, there were no excluded periods in it;

The billing period has not been fully worked out or there were excluded periods in it, but bonuses are accrued in proportion to the hours worked.

Let's explain the terms.

Billing period completed- this means that the employee was registered with the company for the entire billing period.

Suppose an employee joins a company seven months before going on vacation. In this case, it is considered that the billing period (12 months) has not been fully completed.

Excluded periods are the days that are excluded from the calculation period. They are specified in paragraph 5 of the Regulation on average earnings. For example, days of temporary disability, maternity leave, etc. are excluded.

Exclude both the days themselves and payments for these days.

Example 3. The employee was registered with the company for the entire billing period. Part of the billing period was ill and was on vacation

The regulation on bonuses in the company provides for quarterly bonuses in the amount of salary, they are accrued in proportion to the hours worked. The accrual date is the last day of the bonus quarter:

The salary of an employee is 50,000 rubles.

Solution. The billing period is from July 1, 2014 to June 30, 2015, it includes four bonuses: for the III and IV quarters of 2014 and for the I and II quarters of 2015.

Quarterly bonuses are calculated in proportion to the number of working days actually worked. Their calculation is given in table. 1 on p. 27.

Table 1

Calculation of quarterly bonuses in proportion to the number of working days actually worked

premium quarter	Number of working days		The amount of the quarterly bonus, rub.
premium quarter		actually	The amount of the quarterly bonus, rub.




Total			178 375,94

Thus, when calculating the average salary of an employee, the accountant must take into account the full amount of quarterly bonuses - 178,375.95 rubles. (42,424.24 rubles + 41,406.25 rubles + 44,545.45 rubles + 50,000 rubles).

Consider part of the premium

It is rare when two circumstances coincide: the billing period has been fully worked out, and there were no excluded periods. As a rule, either the billing period has not been fully worked out, or there were excluded periods in it.

The billing period has been fully worked out, but there were excluded periods

The employee was registered with the company for the entire billing period. If there were excluded days in the billing period, and the bonus was accrued without taking into account hours worked, only part of it can be taken into account. This part is calculated in proportion to the actual hours worked.

Example 4. The employee was registered with the company for the entire billing period. Bonuses are calculated without taking into account hours worked

The employee's salary is 50,000 rubles. per month.

The regulation on bonuses in the company provides for the accrual of semi-annual bonuses in the amount of 20,000 rubles to employees. Bonuses are calculated excluding hours worked on December 31 and June 30.

The billing period has been worked out completely, but there were excluded periods in it:

From August 4 to August 31, 2014 - was on annual paid leave for 28 calendar days;

From 22 to 31 December 2014 (10 calendar days) and from 20 to 31 March 2015 (12 calendar days) - was ill.

Solution. Determine the amount of payments to be taken into account

Salary accrued by A.T. Pugov in the billing period is shown in Table. 2 below.

table 2

Payments in the billing period

Billing period month	Number of working days according to the schedule	The number of days actually worked according to the schedule	Salary, rub.	Semi-annual bonus, rub.	Amount per month, rub.




September









Total			515 942,03		555 942,03

Let's determine what amount of semi-annual bonuses can be taken into account when calculating vacation pay.

There are excluded days in the billing period: out of 244 working days, only 208 were worked.

The amount of payments taken into account will include a part of semi-annual bonuses, proportional to the time actually worked (Letter of the Ministry of Health and Social Development of Russia dated June 26, 2008 N 2337-17).

It is equal to 34,098.36 rubles. [(20,000 rubles + 20,000 rubles): 244 workers. days x 208 slave days].

Let's determine the number of calendar days in the billing period, taken into account when calculating the average daily earnings

The number of calendar days in partial months was:

In August 2014 - 2.84 cal. days ;

In December 2014 - 19.85 cal. days ;

In March 2015 - 17.96 cal. days .

The number of calendar days for calculating the average daily earnings is 304.35 cal. days(29.3 x 9 months + 2.84 calendar days + 19.85 calendar days + 17.96 calendar days).

Determine the average daily wage.

The total amount of payments taken into account is equal to RUB 550,040.39(515,942.03 rubles + 34,098.36 rubles).

Average daily earnings - RUB 1807.26(550,040.39 rubles: 304.35 calendar days).

Determine the amount of vacation pay

Holidays accrued in the amount RUB 50,603.28(1807.26 rubles x 28 calendar days).

The billing period has not been fully worked out, the bonus is accrued in a fixed amount

It is possible that a recently hired employee received the full bonus.

The bonus period in this case may be longer than the billing period. The bonus for calculating vacation pay is taken into account in proportion to the hours worked, and not in full.

Let's show this with an example.

Example 5. The employee was not registered with the company for the entire billing period. Bonuses are calculated without taking into account hours worked

The company pays semi-annual bonuses in the amount of 12,000 rubles. regardless of hours worked. The bonus is paid on the last day of the semester.

From July 13, the employee takes a vacation for 10 calendar days. It is necessary to calculate the amount of her vacation pay if it is known that she was on sick leave from March 23 to March 27, 2015.

Solution. During the time of work, the employee was paid a salary for hours worked in the amount of 95,238.09 rubles. (20,000 rubles x 4 months + 20,000 rubles: 21 working days x 16 working days). In addition, she received a bonus of 12,000 rubles.

Let's determine what part of the bonus falls on the actually worked bonus period. It is 10,000 rubles. (12,000 rubles : 6 months x 5 months). But the premium cannot be taken into account in this amount.

Since there was excluded time in the billing period, we can only take into account when calculating vacation pay a part of 10,000 rubles, proportional to the time actually worked.

In the period from February 2 to June 30, 2015 - 101 slaves. days (19 working days + 21 working days + 22 working days + 18 working days + 21 working days), the employee worked 96 working days. days (101 working days - 5 working days).

The premium can be taken into account in the amount of 9504.95 rubles. (10,000 rubles: 101 working days x 96 working days).

The total amount of payments taken into account is 104,743.04 rubles. (RUB 95,238.09 + RUB 9,504.95).

The number of counted calendar days of the billing period is 141.77 calendar days. days .

The average daily wage is 738.82 rubles. (104,743.04 rubles: 141.77 calendar days).

The amount of vacation pay will be 7388.20 rubles. (738.82 rubles x 10 calendar days).

Despite the economic downturn, a number of companies showed good financial performance. Therefore, they please their employees with the payment of an annual bonus. In this article, we will consider how to take into account the annual bonus when calculating vacation and various benefits.

Annual bonuses must be taken into account when determining average earnings for calculating vacation pay and temporary disability benefits, as well as. It is worth noting that the order of their accounting is different:

according to labor law;
legislation on social insurance and the appointment of benefits.

Cases of maintaining average earnings according to the norms

According to the labor code, the employee is retained in the event of:
;
business trips;
;
layoffs;
performance of military duty, etc.

Annual bonus when calculating average earnings for vacation pay

The annual bonus is taken into account when calculating average earnings if:

Provided in the organization;
appointed for labor success or achievement of indicators.

The premium for the previous year is taken into account regardless of its date of accrual. For example, when calculating vacation pay in 2014, the annual bonus for 2013 will be taken into account when it is accrued in January 2014 or August 2014 - the same way (Regulation on the features of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation dated December 24, 07 No. 922 (hereinafter referred to as the Regulation )).

Example 1

- in December 2013 - a bonus in the amount of 29,000 rubles. based on performance in 2013.

Annual bonuses were paid on the basis of the regulation on bonuses based on the results of work for the year.

Sergeev A.N. complete the billing period.

In February 2013, the annual bonus for 2012 was paid, but we do not take it into account for vacation pay, since it is accrued for indicators of the year that are not included in the billing period.

Holiday pay amount:
(30,000 rubles x 12 months + 29,000 rubles): 12 months : 29.4 x 14 days = 15,436.54 rubles.

Very often, the annual bonus is accrued and paid the next year and after the payment of vacation pay, so you need to recalculate the average earnings, taking into account the amount of the bonus, and charge an additional payment (letter of Rostrud dated 03.05.2007 No. 1253-6-1).

Example 2

Let's change the condition of example 1.

Sergeev A.N. since January 13, 2014 to January 26, 2014 goes on vacation.
In the billing period (from January 1 to December 31, 2013) he was accrued:
- monthly salary of 30,000 rubles;
- in February 2013 - a bonus in the amount of 10,000 rubles. according to the results of work for 2012;
- in March 2014- premium in the amount of 29,000 rubles. based on performance in 2013.

We calculate the amount of vacation pay and the amount of additional payment to vacation pay.

Holiday pay amount:
(30,000 rubles x 12 months): 12 months : 29.4 x 14 days = 14,285.74 rubles.

After the employee's vacation in March 2014. an annual bonus for 2013 in the amount of 29,000 rubles will be accrued, and he will receive additional vacation pay:

Surcharge = 29,000 rubles: 12 months. : 29.4 x 14 days = 1,150.80 rubles.

Billing period completed

Consider the option when an employee has fully worked out the billing year, but goes on vacation not in January, but, for example, in April. The billing period for vacation (from April 1 to March 31) does not coincide with the bonus period (January 1 to December 31).

Many companies are guided by the letter of the Ministry of Health and Social Development of Russia dated 05.03.08 No. 535-17 and take into account the annual bonus in full. It does not matter if the start and end dates of the bonus and billing periods coincide, since these periods are considered to have the same duration.

It is only worth paying attention to one nuance.
The annual bonus can be paid earlier, for example, already in November for the fulfillment of the State Order, so two annual bonuses can fall into the billing period. For the correct calculation of vacation pay, we exclude one bonus from the billing period.

The billing period has not been fully worked out by the employee

Consider the option when an employee did not fully work out the billing period or the periods listed in paragraph 5 of the Regulation on average earnings were excluded from it (he was on annual leave, a business trip, was sick, etc.).

The bonus is taken into account in full if it is accrued in proportion to the time actually worked in the bonus period (calendar year).

Example 3

Sergeev A.N. since January 13, 2014 to January 26, 2014 goes on vacation.
In the billing period (from January 1 to December 31, 2013) he was accrued:
- salary for each fully worked month in the amount of 30,000 rubles;
- in February 2013 - a bonus in the amount of 10,000 rubles. according to the results of work for 2012;
- in December 2013 - a bonus in the amount of 22,500 rubles. according to the results of work for 2013, taking into account the actual hours worked;
- from 01 to 31 March 2013 - was on a business trip;
- from 01 to 28 April 2013 - on annual paid leave;
- from 01 to 20 May 2013 - was ill;
- from December 01 to December 14, 2013 - they were summoned to the military registration and enlistment office for a medical commission.

From the calculation of vacation pay, we exclude the annual bonus for 2012, as well as the amount and periods when the employee retained average earnings in accordance with the legislation of the Russian Federation (Regulations on average earnings).

Holiday pay amount:
(30,000.00 rubles x 8 months + 2,727.27 rubles + 15,000.00 rubles + 16,363.63 rubles + 22,500.00 rubles) : (29.4 x 8 months + 1.96 + 10.43 + 16.12) x 14 days. = 15,745.66 rubles.

Where,
- 2,727.27 rubles. - salary for April (30,000.00 rubles: 22 days according to the schedule x 2 days worked);
- RUB 15,000.00 - salary for May (30,000.00 rubles: 18 days according to the schedule x 9 days worked);
- RUB 16,363.63 - salary for December (30,000.00 rubles: 22 days according to the schedule x 12 days worked);
- RUB 22,500.00 – annual bonus for 2013, taking into account actual hours worked;
- 29.4 - the number of calendar days for a fully worked month;
- 8 - the number of fully worked months;
- 1.96 - the number of calendar days for April (2 calendar days worked x 29.4:30 calendar days in a month);
- 10.43 - the number of calendar days for May (11 calendar days worked x 29.4:31 calendar days in a month);
- 16.12 - the number of calendar days for May (17 calendar days worked x 29.4:31 calendar days in a month);
- RUB 1,124.69 - average daily earnings;
- RUB 15,745.66 - the amount of accrued vacation pay.

Sergeev A.N. January 09, 2014 (three days before the vacation) minus (13%) will receive 13,698.66 rubles.

If the annual bonus is accrued without taking into account the time actually worked in the bonus period, then it is taken into account in part - in proportion to the time worked. To determine the part of the annual bonus that is taken into account, its amount is divided by the standard number of working days according to the schedule in the billing period and multiplied by the actual number of working days worked in the billing period (letter of the Ministry of Health and Social Development of Russia dated June 26, 2008 No. 2337-17).

Example 4

Sergeev A.N. got a job at the company on November 1, and already in December received an annual bonus, excluding hours worked, in the amount of 30,000 rubles.
Accountable part of the premium = 5,344.13 rubles. (30,000 rubles: 247 days according to the schedule x 44 days worked).

Accounting for the annual bonus when calculating benefits

According to Federal Law No. 255-FZ of December 29, 2006, the monthly child care allowance is calculated based on average earnings.

If in the billing period wages and remuneration were accrued, then they are included in the average earnings for calculating benefits.

The settlement period for calculating benefits is two calendar years preceding the year of temporary disability, maternity leave or parental leave (part 1 of article 14 of Law No. 255-FZ).

An important point. All annual premiums in the billing period are taken into account, regardless of the period for which they are accrued, the main thing is that insurance premiums are accrued on them.

Example 5

Sergeev A.N. after an active celebration of the New Year holidays, he fell ill on January 8, 2014. until January 26, 2014, confirming his illness with a sick leave. It is necessary to calculate the temporary disability benefit if it is known that its total length of service is 6 years and 5 months, and the salary for 2012 was 360,000 rubles, for 2013 - 415,000 rubles. Also Sergeev A.N. in March 2012, an annual bonus of 25,000 rubles was accrued. for 2011 and in January 2013 - 30,000 rubles. for 2012.

Let's calculate the allowance:

1. Payments for 2012 = 385,000 rubles. (salary for 2012 + annual bonus).

2. Payments for 2013 = 445,000 rubles. (salary for 2013 + annual bonus).

3. We verify that payments do not exceed the maximum value of the base for accrual:
- in 2011 - 463,000 rubles;
- in 2012 - 512,000 rubles.

4. Average daily earnings for calculating benefits = 1,136.99 rubles. ((385,000 rubles + 445,000 rubles) : 730 days).

5. Work experience Sergeeva A.N. more than 5 years, but less than 8 years, the allowance will be paid in the amount of 80% of the average daily earnings

6. Temporary disability allowance = 1,136.99 rubles. x 19 days x 80% = 17,282.25 rubles.

Sergeev A.N. in the next payment of wages will receive temporary disability benefits in the amount of 15,035.25 rubles. excluding personal income tax (13%).

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In Art. 114 of the Labor Code of the Russian Federation says that every employee who is officially employed has the right to leave. The duration of leave on a "general" basis is 28 calendar days. In addition, the leave must be paid by the employer, based on the average earnings for the last year. This is not about calendar years, but about working years. Each working year begins on the date when the employee entered into an employment contract with the employer.

Wages from previous jobs are not taken into account. When calculating the annual earnings of a particular employee, all "labor" payments are taken into account:

wage;
official bonuses that are spelled out in the employment contract;
various compensations and payments.

The following payments are not taken into account:

material aid;
compensation for lunch and travel;
sick leave payments;
payments during maternity leave, as well as for childcare up to 1.5 years;
other payments.

Are bonuses taken into account when calculating vacation pay? This question arises especially among those workers whose main income consists of bonuses and incentives. For example, wages depend on the volume of services rendered or on the volume of sales. There are several types of rewards:

monthly;
quarterly;
annual.

Is the annual bonus included in the calculation of average vacation earnings, and are bonuses for other periods included?

In addition, the employer can pay incentive amounts from the enterprise fund. For example, for rationalization and innovative developments. Such payments in 2018 are not taken into account. The premium is included in the calculation when certain conditions are met.

What bonuses are included in vacation pay?

If the employee has fully worked out the billing period, then the quarterly bonus, just like the monthly bonus, will be taken into account when calculating the average earnings on general terms.
If the billing period is not fully worked out, then:

bonuses depending on hours worked will be fully taken into account in the calculation;
bonuses, which are paid in a fixed amount, will be taken into account depending on the time actually worked by the employee.

It is also worth remembering that the premium is taken into account when calculating vacation pay according to the period worked. For example, if a quarterly premium is paid for the 2nd quarter, and the billing period starts from May, then the premium will be taken into account for 2 months.

The same goes for the annual bonus. But it is worth considering the amount of premiums that have been paid over the past 12 calendar months. Therefore, "13th salary" will not be taken into account. In order to take into account this payment, it must be made in the period that precedes the employee's annual leave.

Vacation pay with an annual bonus is calculated according to the following formula:
Psr \u003d Pf / Krp * (Krp - Kfr), where Psr is the amount of the bonus included in the average wage, Pf is the accrued bonus, Krp is the number of working days in the calendar year, Kfr is the number of working days that were not included in the billing period .

For example, for a year, an employee received 78,000 rubles in the form of a bonus. He actually worked 197 working days, while in the billing period only 247 working days. The amount of the bonus, which will be taken into account when calculating the average earnings, will be equal to: (78,000 / 247) * (247 - 50) = 62,210 rubles.

Consider a more detailed example of calculating vacation pay, taking into account the annual bonus. The employee goes on vacation from June 09, 2018 for 17 calendar days. During this time, he received an income of 564,000 rubles. These fees included:

compensation for lunch 24,000 rubles;
travel compensation - 36,000 rubles;
sick leave - from 10/09/2015 to 10/16/2015 - 7,600;
vacation pay - from 07/01/2015 to 07/15/2015 - 14,000.

In addition, the same employee received an annual bonus of 84,000 rubles. What vacation pay will he get?

The calculation period did not include sick days (6 working days) and vacation days (15 calendar days, but 11 working days), that is, minus 17 working days. The amount of the bonus that will be taken into account for calculating the average earnings is as follows:
(84,000 / 247) * (247 - 17) = 78,218 rubles.

So, the annual income of the employee was:
564,000 - 24,000 - 36,000 - 7,600 - 14,000 + 78,218 = 560,618 rubles.
This employee worked 12 working days in July and 16 working days in October. Thus, the average number of days worked in July is (29.3/31) * 12 = 11.34 days, and in October - (29.3/31) * 16 = 15.12. That is, the employee worked for the last working year 10 months and 28 working days, which for calculating vacation pay will be equal to (29, 3 * 10) + 11, 34 + 15, 12 = 319.46

The average salary for 1 working day is 560,618 / 319.46 = 1,754.9 rubles.
Vacation pay for 17 calendar days will be equal to 17 * 1,754.9 = 29,833.3 rubles.

Annual bonuses must be taken into account when determining average earnings for calculating vacation pay and temporary disability benefits. But the way they are accounted for is different.

The bonus is part of the employee's salary (part 1 of article 129 of the Labor Code of the Russian Federation), part of the company's expenses (art. 255 of the Tax Code of the Russian Federation). The bonus is also one of the payments taken into account when determining the average earnings. Moreover, the procedure for its accounting is different for different cases of calculating average earnings:

- according to the labor law;

- legislation on social insurance and the appointment of benefits.

Cases of maintaining average earnings according to the norms of the Labor Code

The Labor Code provides for various cases in which an employee retains average earnings. These include, in particular:

- vacation (Article 114 of the Labor Code of the Russian Federation);

- business trip (Article 167 of the Labor Code of the Russian Federation);

- study leave (part 1 of article 173 of the Labor Code of the Russian Federation);

- downsizing (part 1 of article 178 of the Labor Code of the Russian Federation);

- performance of military duty (parts 1 and 2 of article 170 of the Labor Code of the Russian Federation, clause 2 of article 5 of the Federal Law of March 28, 1998 N 53-FZ “On military duty and military service”), etc.

Accounting for the annual bonus when calculating vacation pay

Consider the procedure for accounting for annual bonuses using the example of calculating average earnings for vacation pay.

Conditions for accounting for the annual bonus when calculating average earnings

When calculating the average earnings, the accountant must take into account the annual bonus, in respect of which the conditions specified in the letter of Rostrud dated February 13, 2007 N 317-6-1 are met:

- provided by the system of remuneration in the company;

- Appointed for labor achievements (not for an anniversary or holiday date);

- for the previous year.

For example, when calculating vacation pay in 2013, it is necessary to take into account the annual bonus provided for by the remuneration system accrued to the employee for 2012 for success in work.

If all conditions are met, it does not matter when the premium was awarded. The month of accrual of the bonus may not fall into the billing period (subclause “n”, clause 2 and clause 15 of the Regulation on the features of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922, hereinafter referred to as the Regulation on average earnings) .

Example 1. An employee of the company "Taste of Bread" O.O. Bagetov is planning a vacation from January 20 to February 2, 2014. In the billing period - from January 1 to December 31, 2013 - he was accrued:

- in December 2013 - a bonus in the amount of 25,000 rubles. based on performance in 2013.

Let's calculate the size of the average daily earnings and the amount of vacation pay if the billing period has been worked out by O.O. Bagetov completely.

Solution. When calculating the average earnings, the accountant will take into account the employee's salary in the billing period and the annual bonus for 2013.

The performance bonus for 2012 is not included in the calculation, despite the fact that it was accrued in the billing period.

Average daily earnings O.O. Bagetov is equal to 1023.24 rubles. [(28,000 rubles x 12 months + 25,000 rubles) : 12 months : 29.4].

Three days before the start of the vacation, he will receive vacation pay in the amount of 14,325.36 rubles. (1023.24 rubles x 14 calendar days).

If the annual bonus is accrued after the payment of vacation pay, you need to recalculate the average earnings, taking into account the amount of the bonus, and charge an additional payment (letter of Rostrud dated 03.05.2007 N 1253-6-1).

Example 2. Let's change the condition of example 1. О.О. Bagetov in the billing period - from January 1 to December 31, 2013 - were accrued:

- monthly - salary in the amount of 28,000 rubles;

- in March - a bonus of 20,000 rubles. based on performance in 2012.

Bonus based on the results of work for 2013 in the amount of 25,000 rubles. accrued to the employee in February 2014.

Solution. Calculate the size of the average daily earnings, the amount of vacation pay and the amount of additional payment to vacation pay.

When calculating the average earnings, the accountant will take into account only the employee's wages in 2013.

Average daily earnings O.O. Bagetov is equal to 952.38 rubles. [(28,000 rubles x 12 months): 12 months : 29.4].

Three days before the vacation, he will receive vacation pay in the amount of 13,333.32 rubles. (952.38 rubles x 14 calendar days).

Since after the vacation the employee was awarded a bonus based on the results of work for 2013 in the amount of 25,000 rubles, the accountant will recalculate the vacation pay. Their amount will be equal to 14,325.4 rubles. [(28,000 rubles x 12 months + 25,000 rubles) : 12 months : 29.4 x 14 cal. days].

It is necessary to accrue additional 992.08 rubles. (14,325.4 rubles - 13,333.32 rubles).

If the billing period is not fully worked out by the employee

How to take into account the annual bonus if the billing period has not been fully worked out or the periods listed in paragraph 5 of the Regulation on average earnings were excluded from it?

The premium is taken into account in full. If the billing period is not fully worked out, the annual bonus is taken into account in full if two conditions are met simultaneously (paragraph 6, clause 15 of the Regulations on Average Earnings):

- it is accrued in proportion to the time actually worked in the bonus period (calendar year);

- the bonus period completely coincides with the settlement period. This coincidence occurs when the event associated with maintaining the average earnings starts in January. The bonus period and billing period is from January 1 to December 31 of the previous year.

Example 3. An employee of the Taste of Bread company E.E. Struklova goes on vacation from 9 to 19 January 2014 according to the schedule. In the billing period - from January 1 to December 31, 2013 - it was:

In the billing period, E.E. Struklova were accrued:

- salary in the amount of 201,600 rubles;

- in March 2013 - a bonus in the amount of 15,000 rubles. according to the results of work for 2012;

- in December 2013 - a bonus in the amount of 20,000 rubles. according to the results of work for 2013, accrued without taking into account the time actually worked in the bonus period - from January 1 to December 31, 2013.

Annual bonuses are paid on the basis of the bonus regulation adopted by the company.

How much should the annual bonus be taken into account when calculating vacation pay?

Solution. When calculating the average earnings, the accountant will take into account the payments accrued by E.E. Struklova in the billing period, and the annual bonus for 2013.

The billing and bonus periods are the same. However, the bonus is accrued without taking into account the time actually worked in the bonus period, so its amount for accounting in average earnings must be recalculated in proportion to the time worked by the employee in the billing period.

In the billing period, E.E. Struklova actually worked 223 working days.

In calculating the average daily earnings, the accountant will include an annual bonus in the amount of 17,911.65 rubles. (20,000 rubles: 249 working days x 223 working days).

The premium is partially taken into account. In case of an incomplete settlement period, only a part of the annual bonus is taken into account in the following cases:

— the bonus period coincides with the settlement period, but the bonus is accrued without taking into account the time actually worked in the bonus period;

- the bonus period does not coincide with the settlement period or is only partially included in it.

To determine the part of the annual bonus that is taken into account, its amount is divided by the standard number of working days according to the schedule in the billing period and multiplied by the actual number of working days worked in the billing period (letter of the Ministry of Health and Social Development of Russia dated June 26, 2008 N 2337-17).

Example 4. An employee of the company "Taste of Bread" G.G. Gorbushkin goes on vacation on December 23, 2013. In the billing period - from December 1, 2012 to November 30, 2013 - he was accrued:

- from December 1, 2012 to June 31, 2013 and from August 1 to November 30, 2013 - wages in the amount of 23,000 rubles. per month;

- from July 1 to July 19, 2013 - average earnings for the period of a business trip (15 working days) in the amount of 17,000 rubles;

- in March 2013 - a bonus in the amount of 10,000 rubles. according to the results of work for 2012, taking into account the time actually worked in this year.

Solution. In the billing period according to the schedule of the five-day working week - 246 working days. In fact, the employee worked 231 working days. To determine the amount of vacation pay, the average earnings saved for the employee for the period of a business trip will not be taken into account (subparagraph “a”, paragraph 5 of the Regulation on average earnings). Let's take into account the amount of accrued wages - 261,000 rubles. (23,000 rubles x 11 months + 8,000 rubles), as well as an annual bonus for 2012.

Since the billing period has not been fully worked out by the employee and it does not coincide with the bonus period, we will partially take into account the amount of the annual bonus. The accounted part is equal to 9390.24 rubles. (10,000 rubles: 246 working days x 231 working days).

The total amount of payments taken into account will be 270,390.24 rubles. (261,000 rubles + 9390.24 rubles).

The number of counted calendar days of the billing period will be 334.78 (11 months x 29.4 + 12 calendar days: 31 calendar days x 29.4).

The average daily earnings for calculating vacation pay will be equal to 807.67 rubles. (270,390.24 rubles: 334.78 calendar days).

If the billing period is completed in full

If the billing period is completed in full, the annual bonus is taken into account in full.

Example 5. An employee of the company "Taste of Bread" N.N. Chiabatov, in accordance with the vacation schedule, will go on vacation from March 3 to 16, 2014. In the billing period - from March 1, 2013 to February 28, 2014 - he was credited with:

- monthly - salary in the amount of 26,000 rubles;

- in March 2013 - a bonus in the amount of 20,000 rubles. according to the results of work for 2012;

- in February 2014 - a bonus in the amount of 25,000 rubles. based on performance in 2013.

Annual bonuses are paid on the basis of the bonus regulation adopted by the company. We calculate the size of the average daily earnings and the amount of vacation pay if the billing period is worked out by N.N. Chiabatov completely.

Solution. Despite the fact that the billing period includes 10 months of 2013, the accountant will include the premium for 2013 in the calculation of the average earnings saved during the employee's vacation in full.

The performance bonus for 2012, accrued in the billing period - March 2013, is not included in the calculation.

Average daily earnings of N.N. Chiabatov will be equal to 955.22 rubles. [(26,000 rubles x 12 months + 25,000 rubles) : 12 months : 29.4].

The amount of vacation pay N.N. Chiabatov will amount to 13,373.08 rubles. (955.22 rubles x 14 calendar days).

How to take into account the annual bonus when calculating benefits

Benefits for temporary disability, for pregnancy and childbirth, the monthly allowance for child care, the accountant calculates based on the average earnings of the employee (part 1 of article 14 of the Federal Law of December 29, 2006 N 255-ФЗ “On Compulsory Social Insurance in Case of Temporary Disability and in connection with motherhood, hereinafter - Law N 255-FZ).

The average earnings include all types of payments and other remuneration in favor of the employee, for which insurance contributions to the FSS of the Russian Federation were accrued in the billing period in accordance with the Federal Law of July 24, 2009 N 212-FZ (part 2 of article 14 of Law N 255-FZ ).

Bonuses based on the results of work for the year are taken into account in earnings in the amount of actual amounts accrued in the billing period (clause 14 of the Regulation approved by Decree of the Government of the Russian Federation of 06/15/2007 N 375).

That is, if the bonus is accrued in the billing period, it must be taken into account in the average earnings when calculating benefits, completely regardless of the amount of time worked by the employee in the billing period (letter of the FSS of the Russian Federation dated 10.07.2008 N 02-08 / 07-2248P).

The settlement period for calculating benefits is two calendar years preceding the year of temporary disability, maternity leave or parental leave (part 1 of article 14 of Law N 255-FZ).

Thus, for the annual bonus to be included in the average earnings for the calculation of benefits, two conditions must be met:

- premium accrued in the billing period. For example, an employee fell ill in 2013, when calculating benefits, all annual bonuses accrued in the billing period (2011 and 2012), from which contributions to the FSS of the Russian Federation were paid, should be taken into account. At the same time, it does not matter for which period the bonuses were accrued (whether the bonus period is included in the settlement period or not);

— insurance contributions to the FSS of the Russian Federation were paid from the amount of the annual premium.

Example 6. An employee of the company "Taste of Bread" O.O. Bagel was absent from work from December 9 to December 19, 2013 (11 calendar days). On December 20, 2013, she submitted a disability certificate to the accounting department.

In the billing period - from January 1, 2011 to December 31, 2012 - O.O. Bagels have been credited with:

- salary for 2011 - 216,000 rubles;

- salary for 2012 - 252,000 rubles;

- in February 2011 - a bonus in the amount of 10,000 rubles. according to the results of work for 2010;

- in December 2011 - a bonus in the amount of 14,000 rubles. according to the results of work for 2011;

- in December 2012 - a bonus in the amount of 18,000 rubles. based on performance in 2012.

Solution. To calculate temporary disability benefits, you need to calculate the average daily earnings of an employee. When calculating it, all bonuses accrued in the billing period should be taken into account - 10,000, 14,000 and 18,000 rubles.

The amount of payments for each calendar year should not exceed the maximum value of the base for calculating insurance premiums in the FSS of the Russian Federation:

- in 2011 - 463,000 rubles;

- in 2012 - 512,000 rubles.

Payments accrued by O.O. Bagels in 2011 amount to 240,000 rubles. (216,000 rubles + 10,000 rubles + 14,000 rubles). This is less than 463,000 rubles, so we will take them into account in full.

In 2012, 270,000 rubles were credited to the employee. (252,000 rubles + 18,000 rubles). This is less than 512,000 rubles.

The average daily earnings of an employee is 698.63 rubles. [(240,000 rubles + 270,000 rubles): 730].

Since O.O. Beigle is over 8 years old, she must be paid benefits in the amount of 100% of average earnings (clause 1, part 1, article 7 of Law N 255-FZ).

The temporary disability allowance is 7684.93 rubles. (698.63 rubles x 11 calendar days).