Payments not taken into account when calculating average earnings:
accruals on average earnings (all accruals for vacation pay, business trips, calculations for sick leave, including pregnancy and childbirth). There is only one exception - the breaks for feeding the baby. Accruals for these hours are included in the calculation;
accruals for downtime when the employee did not work due to the fault of the employer (power outage, breakdown of mechanisms);
payment for days off to care for children with disabilities or disabled since childhood.
An example of calculating vacation pay in 2018
We calculate the amount of vacation pay according to our examples. Let's add the missing data on wages:
Ivanov earned 405,000 rubles during his billing period. He goes Germany WhatsApp Number List on another 14 days vacation. Then the amount of payments taken into account for the calculation will be:
Let's calculate the average daily earnings:
405000 ÷ 12 × 29.3 = 405000 ÷ 351.6 = 1151.87 rubles
Vacation pay for March 2018 will be:
1151.87 × 14 = 16126.28 rubles.
Petrov goes on another vacation for 9 days. He earned 180,000 rubles for the billing period, of which 10,000 rubles is sick leave payment. The amount of payments taken into account in the calculation will be:
180,000 − 10,000 = 170,000 rubles;
Let's calculate the average daily earnings:
180000 ÷ ((3 × 29.3) + 15.12 + 20.79 = 180000 ÷ 123.81 = 1453.84 rubles
Vacation pay for March 2018 will be:
1453.84 × 9 = 13084.56 rubles.
What else needs to be considered when calculating vacation pay?
After making some changes in the plan for taking into account weekends and holidays when calculating vacation pay, it became necessary to track the periods in the employee's working time that fell on a weekend or holiday.
So, holidays are included in the billing period that fell at the time when the employee:
have worked;
was on a weekly rest (weekends Saturday, Sunday);
was on regular and additional leave.
Holidays that occurred at the time when the employee:
was on sick leave;
was on a business trip;
was on parental leave;
was on sick leave for pregnancy and childbirth;
downtime;
absenteeism.Sheet B is filled in by the individual entrepreneur according to the book of income and expenses. Beforehand, the merchant indicates his type of activity. So, in the field "Code of the type of economic activity according to the OKVED classifier" you should indicate the code according to OKVED 2.
Paragraph 2 of Sheet B indicates the following indicators:
in subparagraph 2.1 - the amount of income received by type of activity;
in subparagraph 2.2 - the amount of actually incurred expenses, taken into account as part of a professional tax deduction, by type of activity.