Vacation from the 1st day of the month in 1C: Salaries and personnel management 8th edition 3.1
The situation when an employee goes on vacation from the 1st day of the month quite often raises questions from our clients and readers: vacation pay must be paid 3 days before the start of the vacation, the previous month has not yet been fully worked out, and wages have not been accrued, but this month must be included in the calculation of the average. Previously, I advised my clients to simply recalculate the vacation accrual document after the final calculation of salaries for the previous month, but with the advent of 6-NDFL, the situation has changed a little.
Let's consider an example in the 1C program: Salaries and personnel management 8th edition 3.1. To calculate vacation pay, go to the “Salary” tab and select the “Vacation” item.
Add new document and carefully fill out all fields. The vacation begins on October 1, the payment date is September 28, and we select September as the accrual month.
If we look at the calculation of average earnings, we will see that wages for September were not included in it.
We pay vacation pay to the employee in the amount calculated according to this document, then we calculate and pay the salary for September.
After data on wages for September appears, vacation pay needs to be recalculated. Until 2016, you could simply go into a previously created document, recalculate it and pay the employee the difference in amounts if average earnings increased. But with the advent of 6-personal income tax, the situation has changed: now we calculate and pay personal income tax in the context of the dates of receipt of income, the vacation tax was calculated on the date September 28, then was withheld and transferred to the budget, so now it is not advisable to recalculate this personal income tax. If the amount of vacation pay increases, and this change is reflected in the same date of receipt of income, then it turns out that we have underpaid the tax to the budget, so we need to act differently. Open the vacation accrual document again and pay attention to the lower left corner of the form.
If wages for the previous month have been calculated and paid, a “Correct” link appears in the document and a warning message stating that it is not recommended to make changes to the existing document. But the “Fix” command is just right for our purpose. When you click on the link, a new document is created in which the amount of vacation pay is recalculated, while the previous amount is reversed and a new one is added, taking into account the last calculation wages.
In our case average earnings has increased, we promptly pay the difference in vacation pay to the employee, while the date of receipt of income, which will be reflected in 6-NDFL, will already be a different date - October 5.
The employee was recalled from vacation before its end. How to correctly reflect this situation in an automated system?
In the practice of enterprises and organizations, cases periodically arise in which it is necessary to recall an employee from vacation. This may occur on a production initiative or on the initiative of an employee. In such a situation, there is a need to, firstly, recalculate vacation pay, and, secondly, adjust the calculation of personal income tax. Indeed, in accordance with the law, every employee has the right to rest. At the same time, he is accrued vacation pay based on average size wages and number of vacation days. The quantity itself is determined based on working conditions and regulatory requirements.
It should also be taken into account that in accordance with the law, three days before the start of the vacation, the employee was accrued and paid vacation pay, from which personal income tax was withheld. Therefore, when making a recalculation, you should record the need to subsequently withhold the excess accrued amounts of vacation pay and adjust the amount of personal income tax payable. These operations relate to the area of wages and therefore require increased attention. After all, if, as a result of an incorrectly carried out recalculation, a violation of the employee’s rights occurs, then various conflicts are possible. Moreover, in such a situation, the employee has the right to appeal to various authorities, and various administrative or financial sanctions are possible.
To avoid this you need software to manage relations with staff. According to experts, 1C Salary and HR management is considered one of the most popular systems on the market. It allows you not only to generate rewards using various schemes wages, but also to make deductions, reflect various situations from economic activity organizations automatically. All you have to do is implement correct settings programs and use the necessary ones functionality. So, to reflect the employee’s recall from vacation and recalculate vacation pay, it is necessary to make the following actions:
- find the document that was the basis for sending the employee on vacation and open it.
- in correction mode, adjust the accruals of the previous period.
- check the correctness of accrual of vacation pay on the tab of the same name.
Based on the results of these actions, a new document will be created that will reverse previous accruals of vacation pay and generate new ones. In addition, excessively accrued personal income tax on vacation pay will also be taken into account. And when calculating its amount in the next period, it, as expected, will be reduced. Thus, by using automated system 1C Salary you can avoid various negative consequences, since all the requirements regulatory documents will be observed automatically.
“1C: Salary and Personnel Management 8” supports keeping records of vacation rights and calculating vacation balances for all types of vacations provided to employees in accordance with the legislation of the Russian Federation, collective and labor agreements.
Accounting for vacation rights. “1C: Salary and Personnel Management 8” implements accounting of rights to annual basic and additional leaves. These include vacations provided to employees both in accordance with the law and under the terms of employment contracts.
The default duration of the main vacation in the program is 28 calendar days. But for certain categories of employees (persons under 18 years of age, employees educational institutions, prosecutorial workers, etc.) the main leave has been extended, and the program allows you to set any duration of the main leave.
You can do this for a position staffing table, and for each employee (in personnel documents hiring and personnel transfer). The rights to additional leave are registered in a similar way - both those provided for by law and those adopted by local acts of the organization. When setting up additional leave, you can specify whether all employees are entitled to it and its duration. The right to additional leave can be made dependent on the employee’s length of service.
Specify the main one and several additional holidays can be done in one document at once - “Vacation”.
Accounting for balances. If the enterprise is not new, then at the beginning of working with the program it is necessary to fill out information about vacation balances (previously used vacations). This can be done even if some time has passed since the start of using the program and the information base already contains information about current vacations. Moreover, data on vacations used can be entered by working years.
“1C: Salary and HR Management 8” supports keeping records of the balances of annual basic and additional leaves, the right to which is registered in the program. The balance of unused vacations is calculated on the basis of the employees’ rights to annual vacations and vacations taken into account. The calculation results for any employee can be displayed in the form of a certificate for any date. You can generate such a certificate, for example, from the “Vacation” document.
Vacation planning.“1C: Salary and HR Management 8” allows you not only to create a vacation schedule in T-7 format, but also to draw up actual vacations and vacation transfers from the “Schedule” document. "1C: Salary and HR Management 8" provides the ability to create vacation lists: by department and position; by group of employees, for example, by management. An analysis of the implementation of the vacation schedule is available.
Vacation pay calculation. In the “Vacation” document “1C: Salaries and HR Management 8”, along with vacation pay, you can also accrue wages for the days of the month preceding the vacation, as well as financial assistance for vacation.
The “Vacation” document calculates personal income tax and other permanent deductions established for the employee (for example, professional contributions or alimony), by the amount of which the payment will be reduced. The tax register records the dates of payment of vacation pay and transfer of personal income tax.
Vacation pay. You can pay vacation pay in “1C: Salary and Personnel Management 8” together with wages, in advance or during the interpayment period. During the inter-payment period, payment can be made directly from the “Vacation” document.