Leave to employees must be provided in accordance with the drawn up schedule or at their written request. According to labor law, leave must be paid no later than three working days before its start. In case of late payments, the employee can write a statement that he will go on vacation at a different time, and he will be right.
Instructions
Step 1
Calculate vacation pay based on the average earnings for 12 months. Include in the average earnings all money earned during the given period. The amounts received on social benefits for which insurance contributions were not accrued are not included in the total earnings for calculating vacation pay. The calculated amount must be divided by 365 and multiplied by 20, 4.
Step 2
You must pay vacation pay no later than three days before the start of the vacation. If the money is not paid on time, the employee has the right to refuse vacation and take it at any other time. If you want to take advantage of the vacation during this period and in case of late payment, a person can write a complaint to the labor inspectorate. An administrative fine will be imposed on the head of the enterprise, which can be up to 120 thousand rubles, or a criminal case will be initiated with the outcome of imprisonment or a ban on holding leadership positions. They will be obliged to pay vacation pay and interest for each overdue day. The interest will be at least 1/300 of the refinancing of the Central Bank of the Russian Federation for each day of delay in payments.
Step 3
From the accrued amount of vacation pay, you must immediately deduct income tax and only give the remaining amount to the employee. The tax must be paid in the current reporting period.
Step 4
If an employee wishes to receive monetary compensation and continue to work, it can be paid only upon application. Compensation for unused vacations in previous years is calculated based on the last year of work, even if earlier the salary was lower than the current one.
