How to take into account the premium in the calculation of vacation pay
In particular, item 13 of this provision introduces significant changes in the accounting of premiums in average earnings when payingholiday pay. It clearly states that all accruedawards for the billing period are taken into accountcalculating average salary for payment of annual leave in full, regardless of period spent, as it was in position No. 213. And this applies to absolutely all types of prizes, rewards and inducements which were held income tax.
That is, if an employee has not fully completed the settlement period and, taking into account part-time work, he has been accrued any types of bonuses, they should be taken into account incalculating average earnings to pay for the next vacation in full.
If aawards accrued without taking into account the actual period of service, they need to be adjusted incalculating average earnings, taking into account the actual days worked. For this amountawards divided into working days for the billing period and multiplied by the actual days of work.
Only those can be included in the total amount of average earnings.awards. remuneration and incentives that are specified in the internal normative documents and collective enterprises. If the cash remuneration paid in a disposable form and are not associated with rewards for the immediate results of labor, the amounts in the total settlement figure is not included.
Also, Regulation No. 922 clearly states that it is necessary to take into account thoseawards. which has been paid in the calculation period. Note only one amount of monetary reward for the same work performance. If you were paid several rewards in different interpretations, can be considered only one.
Monthlyawards must be included in the amount to calculate the average earnings in full. If several rewards were paid for the same indicators, one should be included in the calculation, but the highest amount paid.
When paying quarterly premiums, they can be counted at most four times, if payments were made for the different indicators of labor, every sum can be paid in the average-earnings calculation. The same position and semi-annual premiums. Or to make the common rate of not more than two times, but it is also possible to consider several times if they were issued for different indicators.
Annual premium can be paid in total once during the previous year. If the period was not fully worked out, the calculation should be made in proportion to time worked. What, in General, and it is not necessary to do. After all, no employer will pay awards. if the month, quarter or year worked out, not completely. Almost every enterprise conducts the premiums according to and in proportion to hours worked and overall contribution to the development of production.