An employee was recalled from leave before it ended. 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 be at the production initiative or at the initiative of the worker. In such a situation, there is a need to make, firstly, the recalculation of vacation pay, and, secondly, to adjust accrual of personal income tax. After all, in accordance with the law, every employee has the right to rest. At the same time, vacation pay is accrued to him, based on medium size wages and number of vacation days. The quantity itself is determined on the basis of working conditions and the requirements of regulatory legal acts.
It should also be borne in mind 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 recalculating, it is necessary to fix the need to subsequently withhold excessively accrued vacation pay amounts and adjust the amount of personal income tax payable. These operations are related to the sphere of wages, therefore, require increased attention. After all, if as a result of an incorrectly carried out recalculation a violation of the rights of an employee occurs, then various conflicts are possible. Moreover, the employee has the right in such a situation to apply to various authorities, and various sanctions of an administrative or financial nature are possible.
To avoid this, it is required software to manage relationships with staff. In the market, one of the most popular systems, according to experts, is 1C Salary and personnel management. It allows not only to form remuneration using various remuneration schemes, but also to make deductions, reflect various situations from economic activity organizations automatically. It is only necessary to make the correct program settings and use the necessary functionality. So, to reflect the recall of an employee from vacation and recalculate vacation pay, the following actions must be performed:
- find the document that was the basis for sending the employee on vacation and open it.
- in the correction mode, adjust the accruals of the previous period.
- check the correctness of accrual of vacation pay on the tab of the same name.
As a result of the implementation of these actions, a new document, which reverses the previous accruals of vacation pay and generates 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, through the use automated system 1C Salary can avoid various negative consequences, since all requirements normative documents will be followed automatically.
It often happens that after going on vacation, an employee falls ill and takes sick leave. In such cases, it is necessary to extend annual leave for the number of sick days, recalculate vacation pay and accrue sick leave. I will give an example of performing such an operation in the 1C program: Salary and personnel management 2.5.
Situation: An employee who is on vacation from 08/01/2014 to 08/28/2014 draws up a sick leave from 08/05/2014 to 08/11/2014, after which he wants to extend the interrupted vacation.
The correction is performed by clicking on the "Correct" button at the bottom of the form of the corresponding document. If there are several employees in the document, then we correct only the lines of one employee, for which there will be a recalculation.
In the correction document that opens, we change the vacation period in accordance with the conditions (Fig. 2)
If the continuation of vacation after sick leave is not introduced by a separate order, then it can be indicated in the same correction document in the third line, so that the total number of vacation days does not change compared to the original one.
To correct accruals, you need to open the document “Acruitment of leave for employees of organizations” fig. 3
In the opened document, it is also necessary to correct the vacation period and recalculate the document Fig. 4
A note about the reversal of accruals of past periods will appear in the document on the “Conditions” tab, and a red reversal line will appear on the “Payment” tab Fig. 5
Be sure to check the calculation before posting the document! If everything is calculated and filled out correctly, then we write down the document and post it. Then in in the usual way we perform the accrual according to the sick leave Fig. 6
If all documents are filled out correctly in terms of overlapping periods (sick leave and vacation do not overlap), then the program will process them, otherwise a warning will be issued and the document will not be processed.
The total of accruals can be checked on the pay slip for two months, in our example, August and September Fig. 8
The payroll for September should reflect only personal income tax with sick leave, because personal income tax from vacation pay has already been withheld in August. If in the calculated personal income tax sheet from vacation pay withheld in both months, it will be necessary to create a personal income tax recalculation document (Taxes - Personal income tax recalculation - Add). Rice. 9
rice. 9
We fill it in the following way:
"Recalculation for" = 2014 (current year)
“Reflect in calculations” = September 2014 (the month in which we will equalize personal income tax, in our example, coincides with the month of accruals for sick leave and recalculation of vacation pay)
Click the "Add" button to add individual corresponding to our employee and click the "Calculate" button at the top of the document form. Thus, after the document is completed, the excessively withheld personal income tax will be reversed. The result can be seen in the payslip and in the report "Analysis of accrued taxes and contributions (personal income tax)".
Alexandra Luft. Advice Line Specialist.
Vacation from the 1st of the month in 1C: Salary and personnel management 8 edition 3.1
The situation when an employee goes on vacation from the 1st of the month quite often raises questions from our customers 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 should be included in the calculation of the average. I used to advise my clients to simply recalculate the vacation accrual document after the final payroll for the previous month, but with the advent of 6-personal income tax, the situation has changed a bit.
Consider an example in the 1C program: Salary and personnel management 8 edition 3.1. To calculate vacation pay, go to the "Salary" tab and select the "Vacation" item.
We add a new document and carefully fill in all the fields. The vacation starts on October 1, the payment date is September 28, 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 accrue and pay the salary for September.
After the payroll data for September came out, holiday pay needs to be recalculated. Until 2016, one could simply go into a previously created document, calculate it again and pay the employee the difference in amounts in case of an increase in average earnings. 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 of September 28, then it was withheld and transferred to the budget, so now it is undesirable to recalculate this personal income tax. If the amount of vacation pay increases, and this change is reflected by the same date of receipt of income, it turns out that we underpaid 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.
In the event that the salary for the previous month is calculated and paid, a link “Correct” appears in the document and a warning inscription that to make changes to existing document Not recommended. 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 charged, taking into account the last payroll.
In our case average earnings increased, we promptly pay the difference in the amount of vacation pay to the employee, while the date of receipt of income, which will be reflected in 6-personal income tax, will already be another date - October 5.
1). Registration of a recall from vacation in the HR subsystem
Registration of an order for recall from vacation is carried out outside the program.
It is recommended to register the fact of recalling an employee from vacation in the personnel records subsystem using the mechanism for correcting personnel documents. To do this, you must enter a document-correction document Leaves of organizations, with the help of which the primary leave was registered.
The provision of the unused part of the vacation in connection with the recall is registered by entering a new document Vacations of organizations.
2). Recalculation vacation pay due to vacation recall.
The order of actions in the program depends on the billing period vacation pay was accrued:
- if vacation pay was accrued and paid in the previous billing period, which was already "closed" at the time the employee was recalled from vacation, then to recalculate vacation pay, a correction document should be entered for primary document Accrual of leave for employees of organizations, in which to indicate the correct (actual) date for the end of the leave;
- if vacation pay was accrued and paid in the same billing period in which the recall from vacation occurred, then it is necessary to edit the previously entered document Accrual of vacation for employees of organizations, adjusting the vacation end date in it, and then recalculate this document.
In both cases, the overpaid amount of vacation pay will be taken into account in the final settlements with the employee for the current billing month.
Example 1 (the billing period in which vacation pay is accrued is not yet "closed")
Alekseeva Anna Yurievna the next annual leave was granted from 05/05/2011 to 06/02/2011
On May 15, 2011, the employee was recalled from vacation due to production needs. It is necessary to register a vacation review and recalculate vacation pay in the program.
The vacation order was issued in the program using a document Vacations of organizations(Fig. 1).
Vacation pay was accrued in the billing period May 2011 and paid on May 5 (Fig. 2, Fig. 3)
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| fig.3 |
The recall of an employee from vacation is registered in the HR subsystem by entering a correction documentVacations of organizations(Fig. 4).
| fig.4 |
| fig.5 |
When calculating wages for an employee for March, it is taken into account that he went to work on May 15. The number of days worked by him is 15 days. For May, the employee was accrued remuneration for work in the amount of 17,285.71 rubles. Amount of personal income tax, subject to deduction from the employee's income for May, is 3127 rubles. (Fig. 6).
| pic 6 |
When paying wages to an employee for the month of March, the overpaid amount of vacation pay is taken into account. The amount payable is RUB 2,600.02. (fig.7)
| pic 7 |
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In this article, we will consider how to recalculate vacation pay in 1C ZUP. Such situations can arise for various reasons. For example, data has changed in information system or by mistake in accounting. Immediately it should be noted that there are several options for fixing. If the accrual month is still open, then you can make corrections directly to the document itself and then repost it. Otherwise, corrections must be made, otherwise discrepancies in accounting may appear.
Consider, for example, the case when the vacation is terminated earlier than the actual date. The employee was initially accrued vacation pay for the period from October 1 to October 3.
For example, for some reason, the employee was forced to leave the vacation earlier - on the second of October. To reflect this action and recalculate the amount, open the original document and click on the appropriate “Fix” hyperlink at the bottom of the document.
In this case, a new document will be created in which you must specify a new date for the employee of the organization to leave the vacation.
Go to the "Recalculation of the previous period" tab. We see that the amount accrued earlier will be reversed.
Then we carry out the document. At the same time, it should be noted that no payment will follow, since the recalculated value exceeds the amount of accrual. In turn, the calculated tax is subject to recalculation. The resulting overpayment of personal income tax will be taken into account at the next payroll. The amount of the calculated tax will be reduced by the amount of the overpayment that has arisen in connection with the recalculation of the vacation. The 6-NDFL report does not display the amount of overdeducted or transferred tax, but when the next salary is paid, the amount of tax payable will take into account this overpayment. After that, in the next statement to the bank or cash desk, personal income tax for transfer will be taking into account the overpayment made earlier, which will subsequently ensure the correct display of personal income tax accounting in the 6-personal income tax report.
If you have questions on the topic of recalculating vacation pay in 1C ZUP, ask them in the comments below the article, our experts will try to answer them.
Next, consider the second example. An employee of the organization wrote an application for a vacation starting from October 1 to October 14. Similarly, vacation was calculated and paid through the statement. But the salary for the previous month - September, could not be calculated yet, since it is the current month. At the end of the month and the calculation of wages for September, it becomes necessary to recalculate vacation pay. Let's open the original vacation document, in which we will have information that we need to refill information about average earnings. This means that the data has changed.
Similarly, we click on the “Correct” link, as a result of which a new “Vacation” document will also be created, in which the previously accrued amount will be reversed, and on the “Accrued (detailed)” tab, a new accrual of vacation, taking into account the new calculation conditions. The difference in accruals will be calculated new personal income tax. Then we carry out the document.