The calculation of the average earnings, which is taken into account when paying for the next vacation, must be made in accordance with the Government Decree No. 922 of 12.24.07. It made some adjustments to Regulation No. 213, according to which the calculation was made earlier and more detailed explanations about the inclusion of bonuses, incentives and remunerations in average earnings.
Instructions
Step 1
In particular, clause 13 of this provision introduces significant changes in the accounting of bonuses in average earnings when paying vacation pay. It clearly states that all accrued bonuses for the billing period are taken into account in calculating the average salary for paying annual leave completely regardless of the period worked, as was the case in regulation No. 213. Moreover, this applies to absolutely all types of bonuses, remunerations and incentives from which the income was withheld. tax.
Step 2
That is, if an employee has not worked the billing period completely and, taking into account the incomplete hours worked, he has received any types of bonuses, they should be taken into account in calculating the average earnings to pay for the next vacation in full.
Step 3
If bonuses are accrued without actually taking into account the period worked, they need to be adjusted in the calculation of average earnings, taking into account the actual days worked. To do this, divide the bonus amount by working days for the billing period and multiply by the actual days of work.
Step 4
Only those bonuses, remunerations and incentives that are specified in the internal regulatory and collective documents of the enterprise can be included in the total amount of average earnings. If monetary rewards were paid in a one-time form and are not associated with incentives for direct results of work, these amounts are not included in the total estimated figure.
Step 5
Also, provision No. 922 clearly regulates that it is necessary to take into account exactly those premiums that were paid in the billing period. You can take into account only one amount of cash incentives for the same labor indicators. If several incentives have been paid in different interpretations, only one can be taken into account.
Step 6
Monthly bonuses must be included in the amount to calculate the average earnings in full. If several awards have been paid for the same indicators, one, but the largest, paid amount should be included in the calculation.
Step 7
When paying quarterly bonuses, they can be taken into account no more than four times, if payments were made for different indicators of labor, each amount can be included in the calculation of average earnings. The same situation applies to semiannual bonuses. Or enter into the general calculation no more than two times, but you can also take into account several times if they were issued for different indicators.
Step 8
The annual premium can be added to the total amount once for the indicators of the previous year. If the period has not been fully worked out, the calculation should be made in proportion to the time worked. Which, in general, does not have to be done. After all, no employer will pay bonuses if the month, quarter or year is not fully worked out. Almost every enterprise calculates bonuses in accordance with and in proportion to the time worked and the total contribution to the development of production.
