Billing period - the period of activity of a legal entity, calculated in calendar months. Its minimum value is 30 days, and the maximum is a year (12 months). The concept is used to establish the amount and terms of payment to employees of the enterprise of wages, benefits and benefits. The organization has the right to set the duration of one billing period itself, but this should not negatively affect employees.
Legal regulation
The billing period is a method of calculating the amount due to an individual for the fulfillment of labor standards of monetary compensation, as well as other payments. The terms provided for determining salaries, vacation pay, maternity leave and other social benefits are regulated by labor law. When calculating certain amounts, an enterprise is entitled to use a settlement period set independently.
The choice of the period for calculating the average salary
The Labor Code of the Russian Federation for determining average earnings sets a period of 12 months. This is the most objective calculation method, taking into account the fact that unearned time is subtracted from the period, for example, business days. For some workers, wages fluctuate greatly throughout the year. This is especially true of the piecework calculation form and additional bonus payments to salary.
In cases where an employee receives wages every month in equal installments, to simplify the calculation, the company has the right to set a settlement period of a shorter period: 3, 6 months and any other. The main condition is the absence of negative impact of changes on employees.
The rules for determining the calculation period for calculating the average salary
According to labor law, the recommended and maximum billing period is one year (for the purpose of determining average wage). But this does not mean that all 365-366 days will be included in the calculation. The calculation takes into account only actually worked days. It is recommended to exclude from the calculation:
- The periods during which the employee received the average wage. Hence, it is necessary to exclude breaks on feeding the baby.
- Sick leave.
- Maternity leave.
- Duration of unpaid leave.
- Paid weekends provided additionally for the care of children with disabilities.
- Periods of downtime due to the fault of the employer.
- The time of the strike, in which the employee did not take part, but could not work because of it.
- Other periods stipulated by the legislation of the Russian Federation.
Having excluded such terms from the total length of the considered period of time, the accountant can begin to calculate the average wage.
Example of determining the period for calculating the average salary
Consider a situation in which it is necessary to calculate the average wage for the past 12-month period:
The employee went on a business trip on February 14, 2016. For this period, the company paid him an average salary. To calculate the value, it is necessary to consider the period from 1.01. until 12/31. last, 2015. The employee was at the workplace not all the time:
- from April 12 to April 23, 2015 - on a business trip;
- from July 5 to July 25, 2015 - he was on unpaid leave;
- from November 20 to November 28, 2015 - was disabled on a sick leave.
Based on these data, the accountant determined the calculation period:
- from January 1 to April 11;
- from April 24 to July 4;
- from July 26 to November 19;
- from November 29 to December 31.
According to the working hours schedule, weekends will be excluded from the total number of days.
Settlement Period for Vacation: Definition Rules
The period for which the number of days of paid vacation is calculated depends on the duration of the employee’s work at the enterprise. But in general, it cannot last more than 12 months. Regardless of in which half of the year the employee goes on vacation, the period will consist of one year. At the same time, it begins from the first day of the calendar month of the beginning of rest to the last date of 12 months. For example, an employee was on legal rest from 12/28/15 to 01/15/16. The estimated period for vacation will be determined in the period from 12/01/14 to 30/11. 15.
In cases where the employee actually worked less than a year, the estimated period is from the first working day to the last day of the month preceding the holiday. For example, an employee was accepted for production on August 1, 2015, and his vacation falls on December 27–14. In this case, the settlement period is the time from 1.08. on November 30, 2015.
The Labor Code of the Russian Federation provides an opportunity to set the dates on the basis of which vacation payments are calculated independently. A prerequisite is the indication of the period in a personal or collective labor contract.
Calculation of vacation pay in days
After determining the total earnings for the calculation of vacation pay should calculate the average daily wage. If the last 12 months the employee worked completely, without deduction of days of the billing period, then the calculation is made according to the formula: Cd.z. = 3P. : 12 : 29.3.
Where:
- 3P. - total amount of earnings for the entire period;
- 29.3 - average number of days in one month;
- 12 - the value of the estimated period in months (in this case, the year is set).
Consider an example of calculating the average daily earnings for calculating vacation pay: from March 14 to April 27, 2016 accountant X will be given annual paid leave. For the calculation, the period from 1.03.15 to 02.29.16 is used, which is worked out completely, without deductions. Monthly X receives a fixed salary of 18 thousand rubles. Calculate the average daily earnings.
Let's make calculations:
- The total salary for the year will be: 18,000 × 12 = 216,000 p.
- The average daily amount of wages will be determined in: 216,000: 12: 29.3 = 614.33 p.
- Total for 14 days of vacation, the company must pay the amount: 614.33 × 14 = 8600.62 p.
Accrual of vacation pay for a period worked out incompletely
When determining the worked period for which the employee is provided with paid rest, the time is not taken into account:
- receiving average earnings;
- illness, maternity leave;
- unpaid leave;
- additional days off for caring for a disabled child;
- downtime due to the fault of the enterprise;
- other cases stipulated by law.
When subtracting the listed terms, it turns out that the employee did not work out the entire period calculated for the vacation, but only part of it. This leads to an incomplete rest time that needs to be determined.
To find how many calendar days of the calculation period are due to the employee on vacation, you need to perform several mathematical steps:
1. Calculate the number of days worked part-time: Td. = 29.3: Tdm × Tddwhere:
- Tdm - the number of calendar days of the month;
- Tdd - the number of days actually worked.
2. Determine the average daily earnings by the formula: Cd. = W: (29.3 × Tm + Td.), where:
- З - the total amount of earnings accrued for the period;
- Tm - the number of fully worked months;
- Td. - the number of days worked in a part-time month (see paragraph 1).
If in one period there are several incomplete months at once, the calculation should be done separately for each of them, and then summarize the results.
Example of calculating the average daily earnings for an incomplete period
Consider the situation: the employee will be given paid leave from June 15, 2016. The estimated month period for payments is from 01/06/15 to 05/31/16, this time is not fully worked out: from February 18 to February 25, the employee was ill.In addition to sick leave payments, an employee is entitled to a salary totaling 240 thousand rubles.
We will calculate:
- The number of days for fully worked months: 11 × 29.3 = 322, for February: 29.3: 29 × 21 = 21.
- In total, the calculation of vacation pay will be used: 322 + 21 = 343 days.
- The average daily earnings will be: 240,000: 343 = 699.7 p.
Billing period for sick leave
An officially employed worker has the right to receive material compensation for the period of the illness, if the fact is confirmed by a doctor and a sick leave is provided. The term for calculating the amount of payment is considered 2 years. The amount is calculated on the basis of total earnings for the period by multiplying it by the compensation coefficient and the number of disabled days. The resulting number is divided into 730-732 days.
When settling with employees, it is extremely important to correctly determine the period for which payments are due to an individual. The established time limits directly affect the average wage and many other social benefits and compensations.
