BukhSoft / 21.04.2020

Severance pay in 1 from 8.3. Maintained average earnings during employment

Calculation of severance pay in the program "1C: Accounting 8" (version 3.0)

Note! Starting with release 3.0.33 of the 1C:Accounting 8 configuration, a new Taxi interface is used. See more details.

Along with the "Taxi" interface, the previous "1C:Enterprise 8" interface is also retained. The user can select the interface type in the program settings (see).

This article was written in the Taxi interface.

Calculation of severance pay in connection with an employee's conscription for military service;

Calculation of severance pay in connection with conscription military service

Example

Employee of Sewing Factory LLC Perov S.I. dismissed on March 13, 2015 due to his conscription for military service. He is entitled severance pay in the amount of two weeks' average monthly earnings and compensation for unused vacation for 9.33 days in the amount of 5,712.20 rubles. Severance pay must be paid for 10 working days falling within the period from March 14 to March 27, 2015.

Perov S.I. was hired on November 14, 2014. The employee actually worked for 4 months, for which he was accrued income that was taken into account when calculating the average earnings for severance pay in the amount of 72,000 rubles. The number of working days taken into account in calculating average earnings is 85.

Average daily earnings are: 72,000 rubles. / 85 days = 847.06 rub.

In 10 working days, Perov S.I. severance pay is due in the amount of: 847.06 rubles. * 10 days = 8,470.60 rub.

Setting up the calculation type

The type of calculation used to calculate severance pay in connection with military service is described in terms of calculation types Accruals.

Chapter .
Click on the button Create.
In field Name(Fig. 1).
In field Code
In chapter Personal income tax is not a subject to a tax clause 3 art. 217 of the Tax Code of the Russian Federation).
Checkbox Income in kind
In chapter Insurance premiums dated July 24, 2009 No. 212-FZ, dated July 24, 1998 No. 125-FZ).
In the section, set the switch to position and select the type of flow clause 6, article 255 of the Tax Code of the Russian Federation. According to paragraphs. 6 tbsp. 255 of the Tax Code of the Russian Federation, labor costs include the amount of average earnings accrued to employees, retained for the duration of their performance of state and (or) public duties and in other cases provided for by the legislation of the Russian Federation, which corresponds to the conditions of our example.
In the section in the field Reflection method Salary accounting methods(section - link Payments and cost accounting- field Reflection method- bookmark Salary- field Method of reflection in accounting).
Checkbox
Next, click on the button Save and close.

According to the conditions of our example, Perov S.I. was hired on November 14, 2014 and fired on March 13, 2015. The employee actually worked for 4 months, for which he was accrued income that was taken into account when calculating the average daily earnings for severance pay in the amount of 72,000 rubles. The number of working days taken into account in calculating the average daily earnings is 85.

Average daily earnings is: 72,000 rub. / 85 days = 847.06 rub.

In 10 working days, Perov S.I. relies severance pay in total: 847.06 rub. * 10 days = 8,470.60 rub.

On the first line enter:

in a collumn Employee -
in a collumn Subdivision
in a collumn Accrual- type of calculation;
in a collumn Result- accrual amount. In our example - 5,712.20 rubles;
in a collumn days- the number of days for which compensation for unused vacation is due. In our example - 9.33 days.

On the second line enter:

in a collumn Employee
in a collumn Subdivision- the department in which the employee is registered;
in a collumn Accrual- type of calculation Severance pay upon dismissal (conscription for military service);
in a collumn Result- accrual amount. In our example - 8,470.60 rubles;
in a collumn days- the number of days for which severance pay is due. In our example - 10 days.

Calculation of severance pay due to staff reduction

Example

Employee of Sewing Factory LLC Sokolova I.A. dismissed on February 25, 2015 due to staff reduction. Upon dismissal, an employee is entitled to severance pay in the amount of average monthly earnings. The employee should be paid severance pay for 19 working days falling on the period from February 26, 2015 to March 25, 2015 and retained earnings for the period of employment for 40 working days falling on the period from March 26, 2015 to May 25, 2015 .

Sokolova I.A. compensation is also due for unused vacation for 5.67 calendar days in the amount of 7,714.26 rubles, because she did not fully use the annual leave days for the time worked.

The employee was hired on September 22, 2014 and fired on February 25, 2015. In fact, she worked for 5 months, for which she was accrued income that was taken into account when calculating the average earnings for severance pay in the amount of 192,000 rubles. The number of working days taken into account for calculating average earnings for severance pay is 99.

Average daily earnings are: 192,000 rubles. / 99 days = RUB 1,939.39

In 19 working days Sokolova I.A. severance pay is due in the amount of: RUB 1,939.39. * 19 days = 36,848.41 rub.

For 40 working days, the employee is entitled to retained earnings for the period of employment in the amount of: RUB 1,939.39. * 40 days = 77,575.60 rub.

The following actions are performed:

Setting up the calculation type

The type of calculation used to calculate severance pay in connection with a reduction in staff is described in terms of calculation types Accruals.

Chapter Salary and personnel - Directories and settings - Accruals.
Click on the button Create.
In field Name fill in the name of the calculation type, in our example - (Fig. 1).
In field Code indicate the calculation type code (it must be unique).
In chapter Personal income tax set the switch to position is not a subject to a tax, because According to the law, severance pay is not subject to personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation).
Checkbox Income in kind establish if the accrual is not paid to employees in person. In our example, the checkbox does not need to be checked.
In chapter Insurance premiums select the method of accounting for employee income when calculating insurance premiums. In our example, select Income that is entirely exempt from insurance contributions, except for benefits from the Social Insurance Fund and monetary allowance military personnel. Because According to the law, severance pay is not subject to insurance contributions (clause 2, part 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ, subclause 2, clause 1, article 20.2 of the Federal Law of July 24, 1998 No. 125-FZ).
In chapter Income tax, type of expense under Art. 255 Tax Code of the Russian Federation set the switch to position taken into account in labor costs under item and select the type of expense Clause 9, Article 255 of the Tax Code of the Russian Federation. According to paragraphs. 9 tbsp. 255 Tax Code of the Russian Federation
In chapter Reflection in accounting in field Reflection method indicate the method of reflecting the accrual in accounting to generate accrual entries. Select the value from the reference book Salary accounting methods(chapter Salaries and personnel - Directories and settings - Salary accounting methods). If the corresponding method of reflection is not available in the directory, then it must be created. In this reference book, only a debit account is specified (an account for accounting for wage expenses). This field should be filled in only if the accrual is reflected in accounting in the same way for all employees of the organization. In our example, this field is not filled in. In this case, when calculating this type of calculation, the reflection method specified for the employee is used (section Salaries and personnel - Personnel records - Employees- link Payments and cost accounting- field Reflection method), or (if not specified) the method of reflection that is specified for the organization as a whole (section Salary and personnel - Directories and settings - Salary accounting settings- bookmark Salary- field Method of reflection in accounting).
Checkbox Included in the basic accruals for calculating the “Regional coefficient” and “Northern surcharge” accruals is installed by default. If necessary, this checkbox can be cleared. In our example, the checkbox must be unchecked, because average earnings when calculating severance pay, it is initially calculated taking into account regional coefficient and northern allowance.
Next, click on the button Save and close.

Calculation and accrual of severance pay

According to the conditions of our example, Sokolova I.A. was hired on September 22, 2014 and fired on February 25, 2015. The employee actually worked for 5 months, for which she was accrued income that was taken into account when calculating the average daily earnings for severance pay in the amount of 192,000 rubles. The number of working days taken into account in calculating the average daily earnings for severance pay is 99.

Average daily earnings is: 192,000 rub. / 99 days = RUB 1,939.39

In 19 working days Sokolova I.A. relies severance pay in total: RUB 1,939.39 * 19 days = 36,848.41 rub.

Automatic calculation of compensation amounts for unused vacation and severance pay is not supported in the program. These types of calculations are calculated manually using a document Payroll(chapter Salary and personnel - Salary - All accruals). In the tabular section on the tab Accruals manually enter new lines by clicking on the button Add(Fig. 2).

On the first line enter:

in a collumn Employee - an employee who is accrued compensation for unused vacation upon dismissal;
in a collumn Subdivision- the department in which the employee is registered;
in a collumn Accrual- type of calculation Leave compensation upon dismissal;
in a collumn Result- accrual amount. In our example - 7,714.26 rubles;
in a collumn days- the number of days for which compensation for unused vacation is due. In our example - 5.67 days.

On the second line enter:

in a collumn Employee- an employee who is accrued severance pay upon dismissal;
in a collumn Subdivision- the department in which the employee is registered;
in a collumn Accrual- type of calculation Severance pay upon dismissal (reduction of staff);
in a collumn Result- accrual amount. In our example - 36,848.41 rubles;
in a collumn days- the number of days for which severance pay is due. In our example - 19 days.

On the third line enter:

in a collumn Employee- an employee who is accrued retained earnings for the period of employment;
in a collumn Subdivision- the department in which the employee is registered;
in a collumn Accrual- type of calculation Saved earnings for the period of employment;
in a collumn Result- accrual amount. In our example - 77,575.60 rubles;
in a collumn days- the number of days for which retained earnings are due for the period of employment. In our example - 40 days.

Accrual of severance pay in an amount exceeding three times the average monthly salary

Example

Deputy general director LLC "Sewing Factory" Fedorov M.P. dismissed on March 31, 2015 due to a reduction in the number and staff of the organization. Upon dismissal, an employee is entitled to severance pay in the amount of four times the average monthly salary for 84 working days according to additional agreement to the employment contract.

Annual leave Fedorov M.P. used in full, compensation for unused vacation is not accrued.

Fedorov M.P. was hired on November 3, 2014. The employee actually worked for 5 months, for which he was accrued income taken into account when calculating the average earnings for severance pay in the amount of 450,000 rubles. The number of working days taken into account for average earnings is 103.

Average daily earnings are: 450,000 rubles. / 103 days = 4,368.93 rubles.

The employee is accrued severance pay for 4 months, which is 84 working days:

April - 22 working days;
May - 18 working days;
June - 21 working days;
July - 23 working days.

In 84 working days Fedorov M.P. severance pay in the amount of 366,990.12 rubles is due:

severance pay in the amount of three times the average monthly earnings of 4,368.93 rubles. * 61 days (for 3 months: April - June) = 266,504.73 rubles. - not subject to personal income tax and insurance premiums;
severance pay in an amount exceeding three times the average monthly salary of 4,368.93 rubles. * 23 days (for 1 month: July) = 100,485.39 rubles. - subject to personal income tax and insurance premiums.

The following actions are performed:

Setting up a calculation type for calculating severance pay in an amount not exceeding three times the average monthly earnings

The type of calculation used to calculate severance pay in an amount not exceeding three times the average monthly earnings for tax purposes is described in terms of calculation types Accruals.

Chapter Salary and personnel - Directories and settings - Accruals.
Click on the button Create.
In field Name fill in the name of the calculation type, in our example - Severance pay upon dismissal (reduction of staff)(Fig. 1).
In field Code indicate the calculation type code (it must be unique).
In chapter Personal income tax set the switch to position is not a subject to a tax, because According to the law, severance pay is not subject to personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation).
Checkbox Income in kind establish if the accrual is not paid to employees in person. In our example, the checkbox does not need to be checked.
In chapter Insurance premiums select the method of accounting for employee income when calculating insurance premiums. In our example, select Income that is entirely exempt from insurance premiums, except for benefits from the Social Insurance Fund and military allowances. Because according to the law, severance pay is not subject to insurance contributions (clause 2, part 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ, subclause 2, clause 1, article 20.2 of the Federal Law of July 24, 1998 No. 125-FZ).
In chapter Income tax, type of expense under Art. 255 Tax Code of the Russian Federation set the switch to position taken into account in labor costs under item and select the type of expense Clause 9, Article 255 of the Tax Code of the Russian Federation. According to paragraphs. 9 tbsp. 255 of the Tax Code of the Russian Federation, labor costs include accruals for employees released in connection with the reorganization or liquidation of the taxpayer, reduction in the number or staff of the organization’s employees, which corresponds to the conditions of our example.
In chapter Reflection in accounting in field Reflection method indicate the method of reflecting the accrual in accounting to generate accrual entries. Select the value from the reference book Salary accounting methods(chapter Salaries and personnel - Directories and settings - Salary accounting methods). If the corresponding method of reflection is not available in the directory, then it must be created. In this reference book, only a debit account is specified (an account for accounting for wage expenses). This field should be filled in only if the accrual is reflected in accounting in the same way for all employees of the organization. In our example, this field is not filled in. In this case, when calculating this type of calculation, the reflection method specified for the employee is used (section Salaries and personnel - Personnel records - Employees- link Payments and cost accounting- field Reflection method), or (if not specified) the method of reflection that is specified for the organization as a whole (section Salary and personnel - Directories and settings - Salary accounting settings- bookmark Salary- field Method of reflection in accounting).
Checkbox Included in the basic accruals for calculating the “Regional coefficient” and “Northern surcharge” accruals is installed by default. If necessary, this checkbox can be cleared. In our example, the checkbox must be unchecked, because The average earnings when calculating severance pay are initially calculated taking into account the regional coefficient and the northern bonus.
Next, click on the button Save and close.

Setting up a calculation type for calculating severance pay in an amount exceeding three times the average monthly earnings

The type of calculation used to calculate severance pay in an amount exceeding three times the average monthly earnings is described in terms of calculation types Accruals.

Chapter Salary and personnel - Directories and settings - Accruals.
Click on the button Create.
In field Name fill in the name of the calculation type, in our example - (Fig. 2).
In field Code indicate the calculation type code (it must be unique).
In chapter Personal income tax set the switch to position taxed and indicate the income code 4800 "Other income." Because According to the law, severance pay exceeding three times the average monthly salary or six times the average monthly salary for employees dismissed from organizations located in the Far North and equivalent areas is subject to personal income tax.
Checkbox Income in kind establish if the accrual is not paid to employees in person. In our example, the checkbox does not need to be checked.
In chapter Insurance premiums select the method of accounting for employee income when calculating insurance premiums. In our example, indicate the type of income Income fully subject to insurance premiums. Because According to the law, severance pay exceeding three times the average monthly salary or six times the average monthly salary for employees dismissed from organizations located in the Far North and equivalent areas is subject to insurance contributions.
In chapter Income tax, type of expense under Art. 255 Tax Code of the Russian Federation set the switch to position taken into account in labor costs under item and select the type of expense Clause 9, Article 255 of the Tax Code of the Russian Federation. According to paragraphs. 9 tbsp. 255 of the Tax Code of the Russian Federation, labor costs include accruals for employees released in connection with the reorganization or liquidation of the taxpayer, reduction in the number or staff of the organization’s employees, which corresponds to the conditions of our example.
In chapter Reflection in accounting in field Reflection method indicate the method of reflecting the accrual in accounting to generate accrual entries. Select the value from the reference book Salary accounting methods(chapter Salaries and personnel - Directories and settings - Salary accounting methods). If the corresponding method of reflection is not available in the directory, then it must be created. In this reference book, only a debit account is specified (an account for accounting for wage expenses). This field should be filled in only if the accrual is reflected in accounting in the same way for all employees of the organization. In our example, this field is not filled in. In this case, when calculating this type of calculation, the reflection method specified for the employee is used (section Salaries and personnel - Personnel records - Employees- link Payments and cost accounting- field Reflection method), or (if not specified) the method of reflection that is specified for the organization as a whole (section Salary and personnel - Directories and settings - Salary accounting settings- bookmark Salary- field Method of reflection in accounting).
Checkbox Included in the basic accruals for calculating the “Regional coefficient” and “Northern surcharge” accruals is installed by default. If necessary, this checkbox can be cleared. In our example, the checkbox must be unchecked, because The average earnings when calculating severance pay are initially calculated taking into account the regional coefficient and the northern bonus.
Next, click on the button Save and close.

Calculation and accrual of severance pay

According to the conditions of our example, Fedorov M.P. was hired on November 3, 2014 and fired on March 31, 2015. The employee actually worked for 5 months, for which he was accrued income that was taken into account when calculating the average daily earnings for severance pay in the amount of 450,000 rubles. The number of working days taken into account in calculating the average daily earnings is 103.

Average daily earnings is: 450,000 rub. / 103 days = 4,368.93 rubles.

The employee must receive severance pay in the amount of four times his average monthly salary. This manual is divided into two charges:

severance pay in an amount not exceeding three times the average monthly salary, which is not subject to personal income tax and insurance contributions and amounts to: RUB 4,368.93. * 61 days (for April, May, June) = 266,504.73 rubles;
severance pay in an amount exceeding three times the average monthly salary, which is subject to personal income tax and insurance contributions and amounts to: RUB 4,368.93. * 23 days (for July) = 100,485.39 rubles.

These severance pay amounts are calculated manually using a document Payroll(chapter Salary and personnel - Salary - All accruals). In the tabular section on the tab Accruals manually enter new lines by clicking on the button Add(Fig. 3).

On the first line enter:

in a collumn Employee- an employee who is accrued severance pay upon dismissal not exceeding three times the average monthly salary;
in a collumn Subdivision- the department in which the employee is registered;
in a collumn Accrual- type of calculation Severance pay upon dismissal (reduction of staff);
in a collumn Result- the amount of accrual, in our example 266,504.73 rubles;
in a collumn days- the number of days for which severance pay is due. In our example - 61 days.

On the second line enter:

in a collumn Employee- an employee who is accrued severance pay in an amount exceeding three times the average monthly salary;
in a collumn Subdivision- the department in which the employee is registered;
in a collumn Accrual- type of calculation Severance pay (more than 3 times the average monthly salary);
in a collumn Result- the amount of accrual, in our example - 100,485.39 rubles;
in a collumn days- the number of days for which severance pay is due. In our example - 23 days.

Severance pay accrued in the amount of four times the average monthly salary is: RUB 266,504.73. (not subject to personal income tax and insurance contributions) + 100,485.39 rubles. (subject to personal income tax and insurance contributions) = 366,990.12 rubles.

When carrying out the document, the amount of income received is 100,485.39 rubles. registered as part of tax base for personal income tax and insurance premiums. Calculation of personal income tax for the current month is made in the document Payroll on the bookmark Personal income tax: RUB 100,485.39 * 13% = 13,063 rub. (Fig. 4).

Insurance premiums for the current month are calculated in the document Payroll on the bookmark Contributions(Fig. 5).

For example, if an employee worked only 6 months of the working year, then the employer is obliged to pay only half of it. vacation accruals. Let us recall that a working year is a period equal to 12 months from the date of employment of a citizen in a given workplace. About monetary compensation upon dismissal by agreement of the parties here. The formula for calculating compensation for an unused vacation period: E = X x F, where: - E - compensation for unused vacation days; - X - average daily earnings, the calculation formula is given in the first section of this article; - F - number of unused vacation days. Let's consider the calculation of compensation using the example of dismissal due to job reduction. Ivanova, the initial data of the example are given at the beginning of the article: 1476.79 rubles of average daily earnings x 14 days of unused vacation = 20675.06 rubles. These are the payments due to Mr.

Dismissal of an employee due to reduction in 1s 8.3

Bulkin registered at the employment center as an unemployed person. As of August 24, 2016, Bulkin was not employed due to the lack of a suitable workplace, despite the assistance of the employment service in finding employment. The remuneration system prescribed for the position of storekeeper includes only the payment of a salary of 40,000 rubles.

From November 2, 2015 to November 29, 2015, he was on basic leave, for which he was accrued vacation pay. From December 15, 2015 to December 22, 2015, he was on sick leave, for which he provided the corresponding certificate from the medical institution. Bulkin worked a 5-day work week. The employer’s task is to calculate severance pay for 3 months after dismissal (Bulkin provided all the necessary documentation).

Billing period – from May 1, 2015.

How to calculate severance pay in 1s zup 8.3

Labor Code of the Russian Federation);

benefits for the period of employment for a 2-month period (including severance pay), sometimes, at the request of the employment service - and for the third month of job search;
unpaid wages;
compensation for unused vacation periods;
other payments provided for by the collective and individual labor agreement.

It is worth noting that all of the listed accruals, except for the allowance paid for the second and third months of job search, must be issued to the resigning employee on his last day of work in this organization. In the calculation of the listed payments, one of the key positions is occupied by such a parameter as average daily earnings. This average salary for 1 working day, calculated for a certain period of time, i.e.
e. for a specific billing period.

2016: severance pay in case of layoff

Ivanova was fired on May 31, 2017, for the billing period from June 1, 2016 to May 31, 2017, she received 360 thousand rubles, including 10 thousand rubles in payment sick leave for 10 days of incapacity for work. It is necessary to calculate the size of her average daily earnings. Average daily earnings is an amount expressed in monetary terms and commensurate with the employee’s daily earnings.

It is considered the average salary of an employee for a work shift - the usual 8 hours or, less often, 7 (with a full working 5 or 6-day week). Let's carry out the calculations:

amount of payments, excluding sick leave payment = 360,000 – 10,000 = 350,000 (rubles);
number of working days in the billing period: 247 days of working days in the specified period minus 10 days of incapacity for work, for a total of 237 days the gr. Ivanov a year before dismissal;
final calculation of average daily earnings gr.

Step-by-step instructions and an example of calculating average earnings during layoffs

Average daily earnings = salary for the billing period / number of days worked in this period. Thus, to calculate severance pay, it is necessary to determine the following values:

Billing period;
The number of days that the employee actually worked;
Total salary;
The number of days recognized as working days in the month for which benefits are paid.

Calculation period of severance pay The 12 calendar months preceding the month in which the employee is laid off are taken. For example, if an employee was laid off in May 2016. The estimated time period will be taken from 05/01/15 to 04/30/16.

Actual days worked The calculation takes into account the working days when employees actually performed their labor functions.

Severance pay in case of layoff: calculation example, formula, personal income tax

In this case, the employer is obliged to pay the employee:

wages due;
compensation for unused vacation (Part 1 of Article 127 of the Labor Code of the Russian Federation).
severance pay in cases provided for by the Labor Code of the Russian Federation (Article 178, Article 181), collective and labor agreements.

Calculation and accrual of severance pay Calculation of severance pay is carried out using the document Calculation upon dismissal of an employee of an organization. 1. Menu Payroll calculation by organization - Source documents— Calculation upon dismissal of an employee of an organization. 2. Click the "Add" button. 3. In the Default Organization field, the organization specified in the user settings is indicated.
4. In the From field, enter the date of registration of the document. 5. In the Accrual month field, indicate the month in which this accrual will be reflected (by default, the current month). 6.
We will make a simple calculation for months

April 2014 - 22 working days;
May 2014 - 19 working days;
June 2014 - 19 working days.

Having calculated the sum of working days, we get 60 working days, which we indicate in the details “Severance pay for”. Average employee earnings The sections “Accrued”, “Withheld” and “Average earnings” will be calculated automatically as the document is filled out, if this is set in the settings Settings Salary calculation. Whether to set this setting or not, the user decides depending on the performance of the computer, since automatic recalculation document causes a slight performance delay.

Calculation in 1s when reducing employees

Ivanova: 350,000 rubles / 237 days = 1,476.79 rubles. When dismissing an employee, the employer must pay the employee in accordance with labor legislation. We read about how to calculate settlement pay upon dismissal. Calculation of cash payments upon dismissal due to reduction The list of payments due to an employee dismissed upon reduction of staff is given at the beginning of this article.

Let's analyze how to calculate the average monthly salary and other payments to a resigning employee. Some facts Average wage assigned to the employee for no more than 2 months after his dismissal. From this amount you need to subtract severance pay, which is paid separately.

This time is given to the fired person so that he can find a new job. As an exception, the average salary can be issued to the employee for one more month (the third).
The employer may terminate employment contract with an employee in the event of a reduction in the number or staff of employees on the basis of clause 2, part 1, art. 81 Labor Code of the Russian Federation. Staff reduction means exclusion from staffing table any position or several positions. For example, exclusion of an accountant position from the staffing table will constitute a reduction in staff.

Info

The procedure for dismissing an employee due to staff reduction should consist of the following steps: 1. Notify the trade union of the upcoming dismissal 2. Notify the employment service of the upcoming dismissal of workers 3. Issue an order to reduce the number of employees Example of an order: 4.

Issue an order to approve a new staffing table or make changes to the old one Example of an order: 5. Determine the circle of employees who have preemptive right to remain at work 6.
When calculating, the total amount is not included cash payments social plan and others that do not depend on earnings (clause 3 of the Decree of the Government of the Russian Federation No. 922 of December 24, 2007):

sick leave payments;
vacation accruals;
travel expenses, etc.

Before calculating average earnings, it is necessary to sum up all cash payments (except for those listed above) to the employee during the billing period. What to do if you were illegally fired? More details here. The formula for calculating average daily earnings is quite simple and consists of one mathematical operation. period. Let us explain the calculation formula using an example: gr.

For the third month, if a new job is not found even with the help of the employment service (you must have a written decision made by this service, compliance with the conditions for registering the employee with this service within 2 weeks from the date of termination of relations with the employer is required).

The deadlines for paying amounts for the second and third months have not been established, and therefore the former employee and the company management should independently agree on when this obligation will be fulfilled - this may be the nearest payday or another date. The above type of payment is due to a laid-off person for the period of new employment due to his lack of work due to forced dismissal.

1C GOODWILL company blog

To calculate severance pay in 1C ZUP 3.0, a “Dismissal” document is provided

Salary > All accruals > Create > Dismissal

Let's look at a small example for clarity:

Bazin A.V. dismissed on March 4, 2016 due to downsizing carried out in the organization. According to the additional agreement, he is entitled to a payment of three average monthly earnings. Payment for unused vacation days is also due.

Let's start by filling in the month of the final payment due - in our example, this is the month of March. We indicate our organization and the date of the new document being drawn up.

We select our employee to be dismissed and begin filling out the part of the document that relates to the conditions of dismissal.

It is necessary to indicate the date of dismissal and the basis for dismissal - according to the conditions of our example, this is article clause 2, part 1 of art. 81 “Reduction in the number or staff of an organization or individual entrepreneur.”

Next, we are interested in upcoming compensation. Since the employee did not have additional leave according to special conditions labor (harmful working conditions, etc.), we will turn to the group of parameters “Compensation for basic leave”. The number of days of unused vacation is calculated automatically (if we select the “Do not use” attribute, the number of days will become inactive and will not be calculated).

The period of work for which it is necessary to compensate for unused vacation days will also be automatically calculated. We can view the history of vacation use and the accrued balance by clicking “How did the employee use vacation?”

We will be presented with a report on the use of vacation days and its balances:

April 2014 - 22 working days May 2014 - 19 working days June 2014 - 19 working days

Having calculated the amount of working days, we get 60 working days, which we indicate in the details “Severance pay for”.

The “Accrued”, “Withheld” and “Average Earnings” sections will be calculated automatically as you fill out the document if this is set in the settings

Setup > Payroll

Whether to install this setting or not is up to the user, depending on the performance of the computer, since automatic document recalculation causes a slight performance delay.

If the document is not automatically recalculated, you need to recalculate it after filling out the details by clicking on the yellowed button:

A breakdown of the calculations for average earnings can be seen by clicking on the green pencil button.

If the program maintains accounting with the division of rights, then the “Calculation approved” checkbox is displayed in the program, and the calculation results are available only to the user with the appropriate right.

On the document tab “Accruals and Deductions” we can familiarize ourselves with the details of accruals

personal income tax calculation

and contributions

On the “Additional” tab we can indicate the basis for our dismissal, which will be reflected in a printed form

After posting the document, printing of documents becomes available

dismissal order (T-8) calculation note upon dismissal (T-61) calculation of average earnings calculation of average earnings for severance pay detailed calculation of accruals

If we set the “Payment” attribute to the value “Intersettlement period”,

then at the time of execution of the dismissal document we can also arrange payment

If we suddenly click “Pay” a second time, we will be given a message that there are no more amounts available for payment.

We can subsequently view the document “Statement to the Bank” and, if necessary, edit it.

Payments > Statements to the bank

So, we calculated and paid severance pay to the dismissed employee A.V. Bazin, which clearly demonstrates to us payslip employee.

Salary -> Salary reports -> Payslip

See also our video about vacation compensation upon dismissal in 1C Accounting:

The post How to calculate severance pay in 1C ZUP 8.3 first appeared on the 1C GOODWILL company blog.

1s ZUP refers to programs accounting. Dismissal by agreement of the parties in 1C ZUP has its own characteristics. When working with automated system various documents are filled out, including payment forms. In fact, the program allows you to quickly set the required compensation and enter it into the database.

Agreement of the parties

The agreement of the parties is a document that regulates dismissal based on agreement on the main points between the manager and the subordinate. Anyone can send to the other party. Signing and registration is carried out after discussing all points. Items include:

main points of termination of labor cooperation;
deadlines;
compensation;
additional payments and the availability of severance pay.

Important! The program is not always able to calculate additional payments, so it is done manually.

After signing the document, it comes into force and is the regulation for dismissal.

The payment documents must reflect all items on the financial side of the issue. 1c ZUP has different versions, which are not always similar in terms of automatic calculation capabilities. For this reason, the calculation is also done manually by filling in the data that is reflected in the general fund.

All clauses of the agreement are binding. Otherwise, the employee can create a claim and sue.

Calculation

All basic calculations are made according to the form from the payroll record. In newer versions there is a calculation of additional options.

Calculation procedure for the program:

the conditions for dismissal are filled out;
the date of care and the presence of a reason are prescribed;
vacation compensation is being calculated;

Important! Deduction or payment of vacation compensation is based on whole numbers, that is, after automatic calculation, rounding will be required according to mathematical rules.

manually specify additional payments for severance pay and other things;
everything is entered into the organization’s database and accounting department.

This procedure is standard for all versions of the automatic program.

Calculation of severance pay also follows a certain procedure. All other basic payments will be established by the program itself. The severance pay itself is used only in case of staff reductions or agreements. The main point is to indicate the working days yourself. Additional holidays entered in tabular form.

After this, you will need to go to the calculations section for accrual and deduction. A calculation will be made based on the data already entered. Checking it is done by clicking on the pencil, which is indicated with the standard in the corner on the right. Transition to payment of accruals and completion. In the end everything financial operations will be calculated.

Important! When you enter all the data into any table, the changes are reflected automatically in all sections. For this reason, everything needs to be checked carefully.

The head of the organization himself should handle the calculations, or Chief Accountant with experience in various accounting programs.

Using the program

A lot depends on the version of the program. Now version 1C ZUP 8.3 and higher is already in use. Therefore, the program has various options for calculating payments. In the first versions, you will need to add the payment of compensation under the main calculation, which is associated with the established salary and vacation pay.

Another point is the taxation of part of the payments. This point depends on the type of payment and size. When making payments personal income tax compensation is established only depending on the nature and size of the payment. At the same time, the data is then also entered into the salary fund, from which deductions go to various authorities.

It is worth considering that the program may not calculate part of the payments if necessary. For example, if vacation pay was waived in the agreement, then it will be necessary to note that they are not taken into account.

Basic calculations are made based on average earnings. Compensation can be made either in one-time payments or in additional ones. All these points must be remembered before filling out the documentation.

Documents are printed after all calculations and completion. You will also need to print out the order in the T-8 form. All documentation must be ready by the last working day of the dismissed person. This required condition calculation. The payment itself can be made either immediately or based on the results of the agreement.

To activate the payment, you can set the data between the settlement period, which will allow you to immediately calculate the severance pay.

Nuances

Using the program has several important nuances that need to be taken into account. Peculiarities:

Filling out the document is available only to the manager and accountant. They must have work experience;
all payments and compensations are regulated by the Labor Code, including contributions to state funds;
the program has several versions and is constantly updated;
all main calculation processes are carried out in separate program documents, which are duplicated and recalculated automatically;
be sure to check how the full calculation was made so that you can compare the data;
printing and entering all data into the database is carried out only for a full check;
financial documents are printed based on software calculations, that is, if a program is used, then all payments and accruals are reflected through it.

It is the final settlement that is the regulation for payments, since it is reflected in all financial policy organizations. This requires increased attention to the input data. In fact, dismissal by agreement through payment under the program has several main actions:

data is entered;
calculation of basic payment data;
additional calculation for benefits and a number of compensations;
entry into the organization's database;
preparation of documents for dismissal;
settlement with the employee according to the stated form and within the established time frame.

Payments must also be recorded in the general financial system, including in reporting material for tax authorities.

If dismissal is made by agreement of the parties, then all payments must be agreed upon. Calculation according to 1c ZUP is carried out both for basic payments and for additional ones. Compensation data may be included in additional payments or one-time expenses. The general financial document is entered into the database only after full settlement.

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