Recalling an employee from vacation may be due to production needs. The employer has the right to ask its employees to return from vacation earlier and take off unused days in another period. Not all categories of employees can interrupt their vacations. Those for whom the law does not prohibit this must write to the employer a consent to recall from vacation.
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Recalculation of vacation pay
Vacation pay must be paid to the employee no later than three days before the start of the vacation (Part 9 of Article 136 of the Labor Code of the Russian Federation). The employee is accrued amounts in proportion to the number of days of vacation granted. If an employee is recalled from vacation early, the number of vacation days actually used by him is less than the number of days paid in advance. Amounts that fall on unused vacation days are considered overpayments. It is impossible to leave overpayment amounts to the employee in the expectation that he will later use the corresponding vacation days. Firstly, no one knows when the employee will be able to take them out. Secondly, there will be a separate order for the remainder of the vacation, which means that vacation pay will be calculated anew, and from the new billing period (Article 139 of the Labor Code of the Russian Federation). In accounting, excessively accrued vacation pay is reversed and the posting is made in the month in which the employee was recalled from vacation. Excess amounts of vacation pay cannot be deducted from the employee’s salary or required to be deposited into the cash register. Cases when such actions are allowed are strictly limited in Article 137 of the Labor Code of the Russian Federation. The accountant must offset the amount of overpaid vacation pay against the employee's future salary. That is, he will receive the salary for the month in which the employee was called back from vacation minus the amount of overpaid vacation pay. We recommend that you specify the procedure for crediting unused vacation pay in the proposal for recall from vacation (sample 2 on p. 59). The corresponding condition must be indicated in the order to recall the employee from vacation (sample 3 on p. 60).
Reasons for revocation and its possibility
As mentioned above, the employer has reasons for recalling (calling) an employee from
There can be many legitimate holidays. And all of them are determined solely by the interests of the enterprise or organization or by emergency situations (accidents, natural disasters, etc.).
The only thing the manager should take care of is the correct formulation of the reasons and the accuracy of its inclusion in the relevant documents.
It should be understood that recall will be possible only in case of voluntary consent given by the employee himself (Article 125 of the Labor Code).
Therefore, it is impossible to recall to work persons who have not agreed to continue working during vacation. Exceptions to this rule are specified in Article 79 of the Labor Code, and they relate only to emergency situations.
Also in this article of the Labor Code there is a list of employees who, even with their consent, cannot be returned to the workplace.
These preferential categories include:
- workers under eighteen years of age;
- women on maternity leave or caring for children, as well as employees who took an annual leave period before or after maternity leave;
- persons employed in industries with particularly difficult or harmful working conditions.
Recalculation of personal income tax
In fact, the amounts of overpaid vacation pay are not withheld, but are counted against future wages. Since these amounts remain with the employee, the personal income tax calculated and withheld when paying him vacation amounts is not returned. At the same time, the amount of personal income tax related to excessively accrued vacation pay is taken into account when calculating the tax on the amount of wages attributable to days worked after recall from vacation. In practice, this happens automatically due to the fact that tax agents calculate personal income tax on an accrual basis from the beginning of the year based on the results of each month (clause 3 of Article 226 of the Tax Code of the Russian Federation). At the same time, they offset the withheld tax amount for the previous months of the current year.
Example 6. Seller A.S. Galkina, who works at Salyut CJSC, was granted the next annual paid leave from August 26, 2013 for 14 calendar days. However, the vacation was interrupted with the consent of A.S. Galkina since August 30, 2013. Let's calculate what adjustments need to be made to accounting if the average daily earnings of A.S. Galkina for vacation pay is 1,420.83 rubles. Solution. For 14 calendar days of vacation A.S. Galkina received vacation pay in the amount of RUB 19,891.62. (RUB 1,420.83 x 14 calendar days). Let's assume that she is not entitled to the standard deduction. Personal income tax in the amount of 2,586 rubles was withheld from the amount of vacation pay. (RUB 19,891.62 x 13%). The amount of vacation pay to be paid is RUB 17,305.62. (RUB 19,891.62 - RUB 2,586). But since in fact A.S. Galkina rested for only 4 days (from August 26 to August 29 inclusive), vacation pay needs to be recalculated. For actual days on vacation, the amount of vacation pay to be accrued will be 5,683.32 rubles. (RUB 1,420.83 x 4 calendar days). Personal income tax on vacation pay is 739 rubles. (RUB 5,683.32 x 13%). Excessively accrued amount of vacation pay is RUB 14,208.3. (RUB 19,891.62 - RUB 5,683.32). It needs to be reversed. Also in accounting, the amount of personal income tax related to it is reversed - 1847 rubles. (2586 rubles - 739 rubles). In accounting, the reserve for vacation pay is taken into account in the subaccount “Reserve for vacation pay” opened to account 96 (hereinafter referred to as account 96). The accountant must make entries to adjust vacation pay: Debit 96 Credit 70 - 14,208.3 rubles. — the amount of vacation pay was adjusted in connection with the recall of A.S. Galkina from vacation; Debit 70 Credit 68 subaccount “Personal Income Tax Payments” - 1847 rubles. — excessively withheld personal income tax was reversed. The amount of overpaid vacation pay is RUB 12,361.3. (17,305.62 rubles - (5683.32 rubles - 739 rubles) will be withheld at the next salary payment. Let’s assume that for September A.S. Galkina will receive a salary in the amount of 40,000 rubles, of which withheld personal income tax of 5200 rubles. In accounting, the accountant will make the following entries: Debit 44 Credit 70 - 40,000 rubles - wages for September accrued; Debit 70 Credit 68 subaccount "Personal income tax settlements" - 5200 rubles - personal income tax accrued. Since when paying vacation pay tax was excessively withheld in the amount of 1,847 rubles, in fact only 3,353 rubles were withheld (5,200 rubles - 1,847 rubles). With the offset of vacation pay that A.S. Galkina received in August, the amount of 24,285.70 rubles is subject to payment for August (40 000 RUR - 3353 RUR - 12,361.3 RUR).
Recalculation of insurance premiums
Insurance contributions to extra-budgetary funds and contributions to the Social Insurance Fund of the Russian Federation in case of injury are calculated based on the results of each month (clause 3 of Article 15 of the Federal Law of July 24, 2009 N 212-FZ and clause 4 of Article 22 of the Federal Law of July 24, 2009 N 125 -FZ). The base for calculating insurance premiums also includes vacation pay amounts. If the employee is recalled from vacation in the same month in which vacation pay was accrued (see example 6), then no adjustments to insurance premiums are required. The base for calculating insurance premiums includes only those amounts that relate to actually used vacation days. If vacation pay is accrued in one month and is already included in the base for calculating insurance premiums, and the employee is recalled from vacation in the next month, then an overpayment of insurance premiums will result in the part related to excessively accrued vacation pay. In this case, when recalculating vacation pay, reverse the amount of contributions calculated from excessively accrued vacation pay. The overpayment will be taken into account when transferring insurance premiums for the month in which the recalculation is made. Please note that insurance premiums are recalculated for the month in which the employee was recalled from vacation. There is no need to submit detailed calculations. Firstly, the need for recalculation arose in the month in which the employee was recalled from vacation, and not in previous periods. And secondly, there is an overpayment of insurance premiums, which does not entail the accrual of penalties. If the vacation began in one month, and the employee was recalled from vacation in the next month, the adjustment of insurance premiums is made in the month in which the vacation was interrupted.
Example 7 . Let's use the conditions of example 6, changing them slightly. Let's assume that the company pays injury insurance premiums at a rate of 0.2%. On August 31, for the amount of vacation pay paid to A.S. Galkina (born in 1975), the accountant calculated insurance premiums: Debit 96 Credit 69 subaccount “Settlements with the Pension Fund for the insurance part of the labor pension” - 3182.66 rubles. (RUB 19,891.62 x 16%) - pension contributions were accrued to finance the insurance part of the labor pension; Debit 96 Credit 69 subaccount “Settlements with the Pension Fund for the funded part of the labor pension” - 1193.5 rubles. (RUB 19,891.62 x 6%) - pension contributions have been accrued to finance the funded part of the labor pension; Debit 96 Credit 69 subaccount “Settlements with the Social Insurance Fund for social insurance contributions” - 576.86 rubles. (RUB 19,891.62 x 2.9%) - social insurance contributions have been accrued; Debit 96 Credit 69 subaccount “Settlements with FFOMS” - 1014.47 rubles. (RUB 19,891.62 x 5.1%) - contributions for health insurance to the Federal Compulsory Medical Insurance Fund have been accrued; Debit 96 Credit 69 subaccount “Settlements with the Social Insurance Fund for contributions for injuries” - 39.78 rubles. (RUB 19,891.62 x 0.2%) - contributions for injuries have been assessed. What adjustments need to be made in accounting for the amount of insurance premiums if A.S. Galkina was recalled from vacation on September 5, 2013? Solution. The amount of vacation pay accrued for the actual days of vacation (10 calendar days) amounted to 14,208.3 rubles. (RUB 1,420.83 x 10 calendar days). Insurance premiums that should be accrued for this amount amounted to: - 2273.33 rubles. (RUB 14,208.3 x 16%) - contributions to finance the insurance part of the labor pension; — 852.5 rub. (RUB 14,208.3 x 6%) - contributions to finance the funded part of the labor pension; — 412.04 rub. (RUB 14,208.3 x 2.9%) - social insurance contributions; — 724.62 rub. (RUB 14,208.3 x 5.1%) — health insurance contributions to the Federal Compulsory Medical Insurance Fund; — 28.42 rub. (RUB 14,208.3 x 0.2%) - contributions for injuries. The accountant must reverse the amounts of overpaid insurance premiums. On September 30, 2013, the following entries will be made in the accounting of Salut CJSC: Debit 96 Credit 69 subaccount “Settlements with the Pension Fund of the Russian Federation for the insurance part of the labor pension” - 909.33 rubles. (RUB 3,182.66 x RUB 2,273.33) — pension contributions have been accrued to finance the insurance part of the labor pension; Debit 96 Credit 69 subaccount “Settlements with the Pension Fund for the funded part of the labor pension” - 341 rubles. (1193.5 rubles x 852.5 rubles) - pension contributions have been accrued to finance the funded part of the labor pension; Debit 96 Credit 69 subaccount “Settlements with the Social Insurance Fund for social insurance contributions” - 164.82 rubles. (576.86 rubles x 412.04 rubles) - social insurance contributions have been calculated; Debit 96 Credit 69 subaccount “Settlements with FFOMS” - 289.85, rub. (RUB 1,014.47 x RUB 724.62) — contributions for health insurance to the Federal Compulsory Medical Insurance Fund have been accrued; Debit 96 Credit 69 subaccount “Settlements with the Social Insurance Fund for contributions for injuries” - 11.36 rubles. (39.78 rubles x 28.42 rubles) - contributions for injuries.
Formatting a review
The procedure for returning an employee to the workplace during his vacation period includes several important steps.
How to contact an employee
To initiate the recall procedure, it is necessary to notify the employee of the decision made by management.
But at this stage, employers can expect certain difficulties. After all, according to labor law, employees are not required to notify their bosses of their location at the time of the vacation period. If the employee has traveled abroad, it will not be possible to find him to serve the notice. A good way out of this situation could be the correct execution of local acts (for example, labor or collective agreements). According to these documents, personnel service employees collect the necessary information from vacationers so that they can subsequently be contacted for management and an emergency call to work. Of course, such a provision, recorded in local documents, can only be advisory in nature. Employees are not required to leave the exact coordinates of their location during the vacation period.
First of all, the manager is obliged to contact the employee (or an employee of the personnel department does this) and find out his actual location, and also first clarify whether he agrees to interrupt his vacation.
If the personnel department has a contact phone number or exact address, this will greatly facilitate the task for the employer.
Income tax
The taxable base for income tax is reduced by the following amounts: - vacation pay, taken into account as part of labor costs (clause 7 of Article 255 of the Tax Code of the Russian Federation); — insurance premiums accrued on the amount of vacation pay taken into account as part of other expenses (subclause 49, clause 1, article 264 of the Tax Code of the Russian Federation); — contributions for injuries, accrued on the amount of vacation pay, and taken into account as part of other expenses (subclause 45, clause 1, article 264 of the Tax Code of the Russian Federation). With the accrual method, vacation pay amounts are included in the expenses of the month to which they relate (letter of the Ministry of Finance of Russia dated July 23, 2012 N 03-03-06/1/356). In other words, if the vacation began in August and ended in September, then vacation pay for the days of August is included in the expenses of August, and for the days of September - in the expenses of September. Insurance premiums are fully included in expenses on the day they are accrued (subclause 1, clause 7, article 272 and clause 2, article 318 of the Tax Code of the Russian Federation). Obviously, no matter in what month the employee is recalled from vacation (in the month of accrual of vacation pay or the next), the adjustment of the income tax base in terms of the vacation pay itself occurs automatically: the reversed amounts are excluded from the expenses of the corresponding month. But insurance premiums attributed to expenses that reduce the tax base for income tax in the month of accrual of vacation pay, falling on days of unused vacation, should be restored to the base and the tax recalculated. If the company uses the cash method, then the amounts of vacation pay and accrued contributions are taken into account as expenses that reduce the tax base for income tax in the month of accrual of vacation pay (clause 3 of Article 273 of the Tax Code of the Russian Federation). If an employee is recalled from vacation, the tax base must be adjusted to the amount of overpayment of both the vacation pay itself and the contributions accrued on it. When adjusting the amounts of vacation and insurance contributions, changes must be made in the month to which the vacation and insurance contributions relate (letter of the Federal Tax Service of Russia for Moscow dated August 25, 2008 N 20-12/079463). In our opinion, there is no need to submit an updated income tax return when adjusting the amounts of vacation and insurance contributions. After all, the changes are associated not with an accountant’s mistake, but with the recalculation of vacation pay due to production needs (clause 1 of Article 54 of the Tax Code of the Russian Federation).
