How to pay for the days spent by the employee on a business trip? With this problem, no doubt, a novice accountant will face. What is easier, than to charge him the usual salary, he after all worked all this time on the enterprise. But everything that concerns the employment relationship, then, without fail, is subject to painstaking scrutiny by the controlling bodies.
When the employee reports on the advance report, attaching the certificate, where it is fixed specifically: "has gone from" N ", has arrived to" S "etc ...", he is credited with daily subsistence allowances, travel expenses, receipts from hotels and other expenses. In addition, it becomes necessary to calculate the average earnings for a business trip. It should be noted that payment for holidays and weekends spent on the trip, is in double size. Calculating the average earnings for a business trip is not complicated. The amount of remuneration for 12 months will be divided into working days of this year and then multiplied by the period of the working trip. Note that the accruals need to remove hospital, vacation and other social benefits. And at the same time, this includes bonuses (which are charged in these months), various allowances (for harmfulness, length of service, as well as working conditions, etc.), surcharges for the combination of posts, work at night, overtime, holidays, as well as material assistance In money and in material terms).
Periodically at the enterprises there is an increase in salaries. As a consequence, two periods will participate in the total income. The first is the salary to increase, multiplied by the coefficient obtained from the ratio of the new rate to the old one. But note also that only accruals that increase simultaneously with salary are subject to adjustment, and the rest will remain unchanged. In addition, if their growth occurred due to transfer to another position, then no recalculation is needed. Then the total amount is added to the reward for the second period. Next, calculating the average earnings for a business trip is repeated in the same way as the above method. All payments are summed up, divided by the number of working days, and the received value is multiplied by the number of days the trip lasts.
Its nuances are calculated by the average earnings for holiday. If for three days before rest the employee is not paid for it, then you can safely write an application for the postponement of the vacation (otherwise, the interest is charged for the delay - Article 124). The method of calculating the base is similar to calculating the average earnings for a business trip. It is also equal to 12 previous months, except that they do not include the one from which they leave to rest.
Holidays are calculated as follows: the total income is divided by the product 12 (the number of months) and 29.4 (the average monthly number of hours), then multiplied by the rest days. Quite often it happens that the employee in the previous period has already rested or was ill. Then the procedure for calculating the average earnings differs only in that the first number will not look 12x29.4, but as follows: 29.4 x the number of full months + calendar days from incomplete. In turn, each worked out not in full time period is calculated separately. To do this, 29.4 is divided into days of the selected month, and then multiplied by the worked day of the same time interval. From the amount of basic income, payments made for sick leave, business trips and leave are deducted. The other remains unchanged. Similarly, compensation is calculated when the specialist does not want to go on leave or is dismissed.