Charge for vacation without errors
What is the time limit for the vacation
The employer has a duty to pay the employee vacation pay in a timely manner. TC requires to make vacation pay no later than 3 days before it starts. It does not say what these days are: working or calendar. Since there are no reservations, it means that by default it is considered that it is 3 calendar days. After all, when it comes to working days, this is always specified in the TC.
Responsibilities of the accountant and personnel officer
Suppose an employee goes on vacation from Monday, as is often the case. Counting from Monday back 3 days: Sunday, Saturday, Friday. So, on Thursday, holiday pay must be in his hands or on his payroll card. Please note: the rules for calculating vacation pay require that on Thursday the money should not be transferred from the company's account, but already received by the employee. But accountants here depend on personnel officers - in order for a vacation pay to be accrued on time, you must receive a copy of the vacation order in time.That is, it is desirable that the head sign the order for annual leave a week before it starts.
You must pay for mistakes
What are the consequences if the accrual of leave does not meet the deadline? First, the employee may request to postpone leave for the next month. Secondly, if he still goes on vacation, for all the days of the delay, the employer will have to pay him compensation. And it does not matter whether the employer is guilty of such a delay or not - it must be paid in any case. The amount of such compensation is indicated in the local regulatory act of the organization, but cannot be lower than that established by the LC RF. Interest should accrue on the amount of vacation pay for all days of delay.
This compensation is not subject to personal income tax. But insurance contributions to extra-budgetary funds, according to the social department, must be paid from it. In principle, the norm of Article 136 of the TC about the timing of the issuance of vacation pay, of course, is good. However, it can create serious problems for the employer, and often for the employee. For example, an employee of an organization brought an application asking for a leave not on schedule, but at another time more convenient for him.And the employer does not mind. It is quite legitimate - the TC does not prohibit, by agreement between the employer and the employee, to make changes to the schedule and change the dates of leave. That is, you give him a vacation and make a note in the vacation schedule that he went on vacation not when it was originally planned, but at another time.
How to get out of the situation
However, in this case, a problem may arise in such a procedure as charging vacation pay. Imagine that an employee asks for a vacation right from tomorrow, because he got a burning voucher. It is obvious that it is impossible to pay such a vacation in the right time So, formally, you violate labor laws. Even in spite of the fact that in this situation the rights of the employee are in no way infringed, but, on the contrary, you fulfill his request.