Recalculation of vacation pay in 1C ZUP - step-by-step instructions

What are the mistakes when calculating vacation pay?

Errors in calculating vacation pay are common.
This is explained by the peculiarities of calculating vacation payments associated with determining the average daily earnings. The complexity of the formula and various nuances in determining indicators for it are the main reason that in practice an accountant misses something and receives an error in the amount of vacation pay. Conventionally, the causes of errors can be grouped into the following groups:

The period included in the calculation is incorrectly defined. For example, the calculation included the time spent by the employee on sick leave, or downtime due to the fault of the employer. The opposite version of the error is also possible - when the calculation did not take into account the days that should fall there.
The income included in the calculation is incorrectly determined. For example, it included one-time incentive payments (not provided for by the local wage system) or financial assistance. This error also has a reverse version. For example, accountants often do not include one-time remunerations based on the results of work for the year or for length of service in the calculation of average earnings, although such amounts as a general rule should be included (clause 15 of Regulation No. 922, approved by Decree of the Government of Russia dated December 24, 2007).
Technical errors. Such errors are the downside of automating the accounting process. At the moment of counting, something went wrong, and they saw the error later.

Summarizing the above, we can conclude that, for the purpose of correcting errors in the calculation of vacation pay, they can be divided into two groups:

errors that led to underpayment of vacation pay and related taxes;
mistakes that led to overpayment of vacation pay and taxes on them.

The procedure for correction will depend on whether the vacation pay was initially accrued more or less than needed.

A labor inspector in the Nizhny Novgorod region answered individual questions from taxpayers related to the error in granting leave. V. I. Neklyudov. Find out the opinion of the official at ConsultantPlus.

If you do not have access to the K+ system, get demo access for free.

Extension of vacation

Let us analyze the situation when it is necessary to recalculate vacation when extending it, using the example of extending vacation when an employee provides sick leave issued while on vacation.

These days are deducted from vacation and the vacation is extended: Meyerson employee Sofya Karpovna was on vacation from 05/25/2020 to 06/11/2020. While on vacation, she fell ill and provided sick leave for the period from 05/27/2020 to 06/02/2020. It is necessary to reflect the sick leave and extend the vacation by the required number of days.

Fig. 14 Vacation accrual

Enter the employee's sick leave. The program will warn that a deviation has been entered and will make a deduction for vacation days that overlap with sick leave.

Fig. 15 Sick leave

The “Recalculation of the previous period” tab will reflect the recalculation amount broken down by period for sick leave dates – from 05/27/2020 to 06/02/2020.

Fig. 16 Vacation recalculation

Open the “Certificate of Vacation Remaining” report in the “Salary – Personnel Reports” section. It reflects the return of vacation days in connection with the accrual of sick leave.

Fig. 17 Refund of vacation days

Next, open the original vacation accrual document and click “Correct” at the bottom of it.

Fig.18 Vacation correction

Extend your vacation date. As a result, the program will recalculate - accrue based on the entered data and reverse the extra days of vacation that fall on sick leave, which will be displayed in the “Accrued (detailed)” and “Recalculation of the previous period” tabs.

Automation of vacation pay calculation

Accrual and convenient recalculation of vacation pay, extension of vacation, return of unused days, etc.
To learn more

General rules for correcting errors in vacation pay

The rules for correcting errors and the procedure for disclosing information about them in accounting and reporting are established in PBU 22/2010 (approved by order of the Ministry of Finance dated June 28, 2010 No. 63n).

According to paragraph 2 of this standard, inaccuracies in calculations are qualified as an incorrect reflection (non-reflection) of the facts of economic activity, that is, as an error.

Errors may be significant or insignificant. This is determined by how the error affected the overall indicators of the reports in which it was included.

Skewed indicators associated with an error in accruing vacation pay to 1 or 2 employees should hardly be considered a significant error.

For minor errors, PBU 22/2010 provides the following correction procedure:

The error must be corrected (correct accounting entries must be made) in the month in which it was discovered.
Profit or loss resulting from correction of an error must be reflected as part of other income or expenses of the same period (in which it was corrected).

Cheat sheet for calculating salaries, vacation pay and sick leave

The general procedure for calculating payment for annual leave provides that the average salary for vacation pay is calculated for the last twelve months by dividing the total income for this period by the amount of days worked. There are cases when it is necessary to recalculate payments for various reasons, which sometimes do not depend on the employer.

As a rule, the issue of recalculation arises in the following cases:

payment of annual bonus next month;
salary changes;
recall from annual paid leave;
illness of an employee while on vacation;
dismissal of an employee;
counting error.

This is important to know: What is more profitable: sick leave or vacation (vacation pay)

If the employee himself finds out that vacation pay was accrued incorrectly, or the accountant noticed a mistake, then a recalculation must be made without the employee’s application.

How to correct an error when calculating vacation pay upward

An error in vacation pay “plus” for an employee means that:

The employee received “extra” money.
An error in vacation pay resulted in an overestimation of personal income tax and contributions.
The error resulted in an overestimation of expenses taken to reduce the base for profit or other tax, where the base is calculated on the basis of “income minus expenses.”

These three points need to be corrected in accounting and tax accounting.

In accounting, in the month the error was discovered, adjustment entries should be made to reduce the accrued amounts for vacation pay and contributions (reversal).

If an ERSV calculation has already been submitted for incorrect amounts, it is better to submit an update for the previous period. So that the balance of settlements with the Federal Tax Service matches the accounting data. If corrections were made in different months of the same quarter, the clarification may not be submitted. Everything will be taken into account in the quarterly calculation.

Personal income tax that is excessively withheld from an employee can be taken into account to reduce deductions from future payments (we are considering a standard situation when the employee simply went on vacation without subsequent dismissal, maternity leave, etc.).

The main problem with overpayment of vacation pay is that it cannot be withheld back without the employee’s consent. And the reflection of the result of the adjustment in other income or expenses depends on this.

If the employee agrees to the deduction (the consent must be written), then the amount of the overpayment is withheld from the following payments. In this case, no differences in attribution to income (expenses) arise. All “surpluses” are taken into account in the calculations or compensated.

If the employee does not agree to the deduction, then the overpayment of vacation pay will have to be considered as an expense (loss) in accounting and reflected in expenses in the month when the error was discovered. It should be remembered that such expenses cannot be taken into account in tax accounting (there is no economic justification).

Additional accruals and recalculations in 1C: Salaries and personnel management 8 edition 3.0

Published 02.22.2016 13:57 Author: Administrator Users of edition 3.0 of the 1C: Salaries and Personnel Management 8 program have probably already noticed how the salary recalculation mechanism has been improved. In this article, we will understand in which documents recalculations are recorded, and how work is organized in such cases. Indeed, in a variety of situations, it may be necessary to recalculate the salary, for example, an employee was recalled from vacation or a “late” hiring document was entered.

The program now tracks when recalculation is required and displays a list with such information. To see this list, you need to go to the “Salary” section and select “Recalculations” among the services.

So, for example, a job application document was entered late. Then in the recalculation window that opens, we will see which employee and why we should make additional accruals.

The workplace, as we can see, contains two areas: recalculations related to salaries, and recalculations that relate to vacations, sick leave and other interpayment documents.

Regardless of the area in which the entry is located, you can create an “Additional accrual, recalculation” document or cancel the entry from the list. By clicking on the document in the “Cause” column, we can view the document that caused this situation. If there is such a need, then you can yourself register the reason for the recalculation for an employee for a specific period.

In addition, if we open “Accrual of salaries and contributions”, we will see that information has appeared, highlighted in red, which states that the document needs to be recalculated.

When you click on the “More details” hyperlink, a list of reasons for the occurrence of recalculations opens. Opposite the entry there will be a “Recalculate employee” button if the salary has not yet been paid. In such a situation, after clicking the button, the recalculation will take place in the current document, and the tabular part with the charges will be supplemented with the missing line.

But if the salary has already been paid, then the “Additional payment now” button will appear.

Using this button, a document “Additional accrual, recalculation” is created, similar to the one that we have the right to create from the “Recalculation” form.

This document is required precisely when the period is “closed,” that is, the salary is paid, so it contains fields for making intersettlement payments.

If the situation is such that you have not performed either recalculation in the current period or additional accrual in the inter-payment period, then the program itself will perform the necessary calculation when calculating salaries next month. You can check this by opening the “Additional accruals, recalculations” tab.

Thus, the new program mechanism makes it easier to solve problems that periodically arise for an accountant who calculates payroll.

Author of the article: Kristina Savvina

Did you like the article? Subscribe to the newsletter for new materials

Add a comment

Comments

0 Elena Yuryevna Kalinicheva 06.23.2020 17:39 Thank you very much!

Quote

0 Olya 12/19/2019 23:37 According to the transaction for the past months, additional salaries were not accrued; half a year passed; this error was discovered. How can I add it to Zup 8.3 now?

Quote

0 Ukhova Natalya 01/10/2019 13:58 I quote Aigul:

Good evening! I have release 3.1.8.185, the “Additional accrual, recalculation” document is not filled out, although the need for recalculation for the employee in the database is registered manually. Can you tell me what could be the reason?

Hello!
Tell me in the “Settings” - “Payroll calculation” tab whether the checkbox “Perform additional accrual and recalculation of salaries as a separate document” is checked. Quote +1 Aigul 01/09/2019 21:08 Good evening! I have release 3.1.8.185, the “Additional accrual, recalculation” document is not filled out, although the need to recalculate the employee in the database is registered manually. Can you tell me what could be the reason?

Quote

0 Natalya Ukhova 11/22/2018 11:48 pm I quote Vera:

Hello, please tell me, since June a six-day shift has been entered on the timesheet, but in November we learned that the employee works a five-day shift. How to recalculate? (there was less than a month and a business trip)

Good afternoon
1) Correct the employee’s time sheet for the previous period 2) If in the “Settings” - “Salary calculation” tab there is a checkbox “Perform additional accrual and recalculation of wages as a separate document,” then the recalculation is performed using the “Additional accrual, recalculation” document. If the checkbox is not checked, then use the “Additional accrual, recalculation” tab of the “Accrual of salaries and contributions” document. Quote 0 Vera 11/21/2018 1:34 pm Hello, please tell me, since June a six-day period has been entered on the report card, but in November we learned that the employee works a five-day period. How to recalculate? (there was less than a month and a business trip)

Quote

+11 Nidrahru 01/10/2017 09:10 How to completely disable this function? Message output: additional accrual/recalculation required.. ? Just completely disable it, and not clear the register?

Quote

Update list of comments

JComments

How to correct a mistake in vacation pay to a lesser extent

How to correct an error in vacation pay in case of underpayment of vacation pay? The procedure is somewhat simpler than described above.

A negative error means that:

the employee did not receive enough money;
personal income tax and contributions were underpaid;
the error resulted in an understatement of expenses taken to reduce the base for profit or other tax, where the base is calculated on the basis of “income minus expenses.”

Additional vacation pay and the deductions due from them must be additionally accrued in accounting in the month the error was discovered. You can immediately apply it to other expenses (immediately attributed to account 91).

Clarifications should be made if the ERSV has already been submitted. The amount not paid additionally to the employee and personal income tax to the budget must be paid additionally.

Is it necessary to make adjustments and what is the responsibility?

The company has no right not to make adjustments. However, legislation allows self-supporting enterprises and organizations to adjust wages and other payments taking into account their financial capabilities (except for Order No. 100, see also letter of the Ministry of Labor dated October 15, 2007 No. 250/06/186-07). This means that in the absence of financial capabilities, such enterprises have the right to reduce the adjustment factor by issuing an appropriate order (instruction). However, such a reduction is necessary:

justify by analyzing the financial capabilities of the enterprise;
must be agreed with the trade union committee of the enterprise or other body authorized to represent the workforce (see letter of the Ministry of Labor dated October 24, 2008 No. 696/13/84-08).

However, once again, reducing the adjustment factor does not deprive the enterprise of the obligation to carry it out! In other words, the coefficient cannot be equal to 1.

Failure to make adjustments is a violation of labor laws. Liability is provided for in Article 265 of the Labor Code, namely a fine in the amount of the minimum wage established by law at the time the violation was discovered. Paying a fine does not exempt you from eliminating this violation. In addition, an administrative fine may be imposed on officials in accordance with clause 41.1 of the Code of Administrative Offenses in the amount of from 510 to 1700 UAH.

Error in vacation pay in 6-NDFL

Is it necessary to correct an error in vacation pay in 6-NDFL if the calculation has already been submitted based on the results of the period with an error?

It turns out there is no need. If an error was made, say, in the second quarter, and was discovered in the third, then the difference will be recalculated in the third. That is, the payment of vacation pay and the recalculation of vacation pay were made on different dates.

Therefore, in 6-NDFL for the third quarter, it is enough for the accountant to show the correct amount of accruals taking into account the corrected vacation pay in section 1 of 6-NDFL and, if there was an additional payment of vacation pay in the third quarter, reflect it in section 2 of 6-NDFL (in lines 100−140) .

Vacation pay was accrued less than necessary

The additional accrued amount of vacation pay must be paid to the employee. Wherein:

insurance premiums are charged for the amount of underpayment;
the amounts of additional payments and additionally assessed insurance premiums are included in expenses, reducing the tax base of the period in which the error was discovered;
from the additional accrued amount is withheld and paid to the personal income tax budget;
If necessary, updated reporting on insurance premiums is submitted.

Such an error on vacation pay does not affect the personal income tax of the previous period - income tax is withheld when the additional accrued amount is paid to the employee and is reflected in Calculation 6-NDFL of the current period.

Example

The employee was paid vacation pay in March 2021, but in May it turned out that due to an incorrectly calculated average salary, he was credited with 950 rubles. less. Accountant:
will make additional accrual of vacation pay in May 2021 in the amount of 950 rubles,
will add additional insurance premiums in the amount of 285 rubles. (950 x 30%) and contributions for “injuries”;
from 950 rub. will withhold personal income tax - 124 rubles. (950 x 13%) and will pay it to the budget no later than 06/01/2020, if additional accrued vacation pay is paid to the employee in May;
the amounts of additional accruals will be reflected in the DAM and 6-NDFL reports for the first half of 2021.

Results

Errors in calculating vacation pay must be promptly corrected. To do this, you need to reflect changes in accounting and tax accounting, as well as make corrections to the calculation of insurance contributions, 6-NDFL and 4-FSS if an error is identified in the next reporting period.

Sources:

Labor Code of the Russian Federation
Decree of the Government of Russia dated December 24, 2007 No. 922
PBU 22/2010, approved. By Order of the Ministry of Finance of Russia dated June 28, 2010 N 63n

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

What happens if the employer does not recalculate vacation pay?

If the indexation procedure is established in local regulatory legal acts, but the organization does not carry out this procedure, then it will face administrative liability and penalties from 3,000 to 5,000 rubles. (Article 5.31 of the Code of Administrative Offenses of the Russian Federation).

Every employee has the right to annual paid leave. Accrual and payment of vacation pay is based on average earnings. Therefore, any changes in earnings are reflected in changes in vacation pay.

Expert opinion

Mikhailov Vladislav Ivanovich

Lawyer with 6 years of experience. Specializes in family law. Knows everything about the law.

Dear readers! To solve your specific problem, call the hotline or visit the website. It's free.