How to account for bonuses in the calculation of vacation
In particular, point No. 13 of this provision introduces significant changes in the accounting of premiums in average earnings on paymentvacation. It clearly states that all assessedawards for the billing period are taken into account incalculation 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 the employee has worked out the calculation period incompletely and, taking into account the incomplete working time, any types of bonuses are assessed, they should be taken into account incalculation average earnings for the payment of the next leave in full.
Ifawards accrued without actually taking into account the period worked, they need to becalculation average earnings taking into account actually worked days. To do this, the amountawards divided into working days for the billing period and multiplied by the actual work days.
In the total amount of average earnings, you can include only thoseawards. 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 regulates 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 should be included in the amount for calculating the average earnings in full. If several awards were paid for the same indicators, one should be included in the calculation, but the largest paid amount.
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.