Calculation note on granting leave to an employee, form, sample in 2020

Purpose

According to the law, each employee can use:

paid vacation, which in most cases is 28 calendar days;
unpaid leave – i.e. without maintenance, at your own expense, in accordance with an agreement with the administration.

In the first case, the corresponding payments are always calculated, which are taken into account in the form. Thus, the document performs 2 tasks at once:

Fixes the actual fact of vacation for a certain number of days.
Fixes the amount of vacation pay due as compensation for this number of days.

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Note on the provision of leave according to form T-60: sample drafting

The T-60 form is filled out based on the order of the manager; the document indicates:

serial number;
date of compilation;
FULL NAME. employee;
Personnel Number;
name of the structural unit;
position (profession, specialty), rank, class or qualification category;
duration of the main leave granted (taking into account the order);
duration of additional leave;
alphabetic or numeric vacation code;
total number of days;
start and end date of vacation;
signature of a HR specialist with transcript.

The front (or first) side of the calculation note for granting leave to the employee is filled out by a personnel service employee. The main task is to provide the enterprise’s accounting department with reliable and complete information, on the basis of which vacation pay will be calculated. The completed form for calculating vacation pay is submitted to the accounting department against signature with an attached copy of the manager’s order (instruction) on granting vacation.

The second page of the calculation note for granting leave, which contains the calculation of payment, accruals, deductions, is filled out and signed by the accountant.

Note! The document must be submitted to the accounting department in advance. The exact deadlines are not established by law. But taking into account the fact that vacation pay must be paid to the employee three days before the start of the vacation, vacation pay should be calculated in a timely manner.

To avoid the emergence of controversial situations regarding untimely calculation and payment of vacation pay, the personnel officer needs to keep a log of the transfer of such documents to the accounting department. It marks the date of transfer, the name of the document and affixes the signatures of the employee who received the settlement note.

The T-60 form has two sides: the front side is drawn up by the personnel officer, and the back side is filled out by the accounting department, where the amounts due are calculated.

To calculate, you can use an online calculator. .

The front side is filled out based on the order by the personnel service.

At the top of the form you must fill out information about the organization. The document number in order, the employee’s personnel number, information about the full name, structural unit in which he is located according to the staffing table and position.

Field “A” indicates the length of service that provides the right to legal rest, the duration of the main vacation in days, as well as its start and end date.

In field “B” information about additional leaves is indicated.

In field “B” the total number of days of rest provided and the entire period. The HR employee signs at the end of the sheet.

On the reverse side, a calculation is made based on data from the personnel service on the employee’s length of service and the period of rest provided.

In the “Vacation Pay Calculation” section, all accrued amounts of income for the last 12 months included in the calculation of vacation pay are indicated. The sum of calendar days of service and the calculated value of average earnings.

In the “Accrued” table, all calculated accruals to the employee are entered. The column amount for vacation (Gr. 8) is equal to the product of average daily earnings (Gr. 6) by the number of days of rest (Gr. 7). If there are additional charges, they are entered in the appropriate columns, and the total amount is entered in Group 15.

The deductions made are entered in the “Withheld” field. Personal income tax is withheld from the amount of Gr.15 and recorded in Gr.16 (Gr.15*13%). In line 22, all deductions are calculated and in column 23 there will be the total amount to be paid. The amount received is written in words and numbers, and the note below is signed by the accountant.

Front side

On this side, the leave calculation note is filled out by a personnel specialist.

The full name of the company is written in the upper part, and its code according to the OKPO classifier is entered in the column on the right.

After this, next to the name of the form, its serial number and date of registration are indicated.

The following lines are necessary to reflect personal information about the employee who is going on vacation - full name, personnel number assigned to him, the department in which he performs work and the name of the position according to the staffing table.

Next, the T-60 form is divided into two parts. Section A is completed if the employee takes annual paid leave. Here you need to indicate for what period the rest time was provided, its duration in days, as well as the start and end dates.

The table must indicate in detail the type of vacation, start and end dates, and the basis for provision.

In section B, it is necessary to summarize the total - the total duration of the entire vacation, the total start and end date. If the employee takes only the next vacation, then the information from this section will duplicate the information from section A.

This side is completed with the signature and personal data of the personnel specialist.

Reverse side

The entry of information on this side of the form, Form T-60, is carried out by the accountant after it is received by the accounting department.

Data on accrued wages for previous periods are selected from a personal account or from payroll statements. After this, they are recorded in the calculation table. The month and year of information for calculation are entered line by line in it (columns 1, 2), as well as the salary amount corresponding to this time (column 3). In the lower part, after filling, a general summation is performed with a summary.

Next, the top right table is filled in. In it you need to enter the total number of days that are used for the calculation (column 4), or hours (column 5). After this, the average earnings are calculated (column 6).

Attention! Average earnings should be equal to the result of dividing the total salary amount accepted for calculation (column 3) by the number of days or hours.

The following table consists of two identical parts. It allows you to divide your vacation into two parts if it is transferable from one month to another. Both parts include columns with the same purpose.

Columns 7 and 11 include the duration of each period in days. Columns 8 and 9, as well as 12 and 13 show the amount of accruals for each month depending on their source of financing. If the employee is entitled to any additional payments (for example, financial assistance), they are reflected in columns 10 and 14.

Column 15 is final; it contains the total amount of accrued vacation pay.

Then there is another table that indicates all the required deduction amounts. These include personal income tax (column 16), alimony, material damage, etc.

The accountant must independently enter the required names in columns 17-21. Column 22 summarizes the total withholdings. After this, the total amount to be issued is recorded in column 23 (the result of column 23 is subtracted from the result of column 15).

The same total amount must be indicated below in words, as well as the details of the document for which it was paid (number, date).

After filling out the page, the payer signs and indicates his personal data.

T-60 is officially approved and is the same regardless of the type of organization that issues it. A blank form that is valid today, as well as a ready-made example of filling out, which you can use as a sample, are presented below.

Form T-60 is standard and in official language is called a note-calculation on granting leave to an employee.

The T-60 calculation note is filled out immediately before granting an employee of the organization the next paid leave.

This document includes all the necessary information used to calculate vacation pay, and it is on the basis of it that the employee receives the vacation funds due to him by law before going on vacation.

Attention! Vacation pay must be issued to an employee at least three days before the start of the vacation.

If this condition is violated, the employee of the organization has the legal right to refuse to go on vacation.

In addition, this may entail administrative penalties from regulatory authorities and fines.

An employed person is guaranteed by the state the right to receive a period of rest in the event that he has worked for a company for a specified period of time - at least six months.

During vacation, the employee must retain his place of work, and this time must be paid in accordance with the established rules.

What calculations are included in the calculation note

When an employee goes on vacation, he is entitled to receive the following amounts:

Amounts of previously unpaid wages.
Vacation pay amounts calculated in accordance with the methodology for determining average earnings approved by law.
Amounts of financial assistance, if the employee is entitled to them in accordance with the Regulations of the enterprise.
Amounts of bonuses, if during the performance of work before the vacation the employee met the conditions for receiving it in accordance with regulations.
Temporary disability benefits if the employee’s illness or injury preceded the vacation.
Other payments provided by law.

The concept of paid leave: what it includes

It is important to understand that paid leave is not only the standard 28 calendar days, but also additional days that are provided in a number of cases:

Teaching staff, as a rule, receive it in double amount - i.e. 56 calendar days (in some cases 42 days).
For workers who are engaged in dangerous work (as well as harmful) in production in the regions of the Far North. They receive exactly one additional paid week of rest in addition to the standard one.
There are several professions that also require additional paid days. The list of professions and the number of days differ greatly in each specific case. For example, medical personnel receive 3 more days if their total work experience in their specialty is 3 years or more. And employees who work in the Republic of Chechnya on a business trip receive 2 more days for each month. For example, if they worked 10 full months, then their salary will increase by 20 days.
Finally, if an employee has irregular working hours, which is reflected in the relevant documents, he receives an additional 3 days for rest.

General concept of vacation

Vacation is time free from work for a certain period of time, which is intended for recreation or other social purposes while maintaining the same job, as well as average earnings.

Every officially employed employee is entitled to annual paid leave, which is at least 28 calendar days. To do this, you must work at the company for at least 6 months. Every year, the enterprise draws up a vacation schedule according to the established T-7 form, which takes into account all the wishes of the employees. In accordance with the drawn up vacation schedule, employees go on vacation.

Two weeks before the intended vacation according to the vacation schedule, the employee must write an application for vacation. Based on the employee’s application for leave, a leave order is issued in form T-6. In turn, the accounting department, based on these documents, calculates vacation pay and must pay the employee the due amount of vacation pay three days before the vacation. The calculation is calculated and entered into the calculation note in the T-60 form. In addition to calculating vacation pay, the form is also filled out to justify the provision of vacation days.

In what form is it compiled?

Form T-60 is a unified document and approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1, but since January 2013 this form is not mandatory for use, which follows from the meaning of Federal Law No. 402-FZ “On Accounting”.

Clear deadlines for drawing up a note-calculation are not regulated by law, but in accordance with the norms of the labor code, the employer is obliged to make transfers for vacation at least 3 days before it starts.

Documents serving as the basis for drawing up a settlement note

A vacation schedule drawn up in advance in the organization, an order from the company’s management to provide planned vacation to a particular employee, a payroll and cash settlements serve as documentary justification for drawing up a settlement note.

Before sending an employee on a planned vacation, the enterprise's personnel specialist must send him a notice of vacation, but no later than two weeks before it starts.

In turn, the future vacationer must put his signature under it, which will indicate that he agrees with the period and conditions of the annual planned paid leave.

How long before vacation should you write a note?

The Labor Code of the Russian Federation does not determine the exact timing for issuing a note-calculation for vacation. The law requires company management to warn its employees about the start of vacation at least 14 days before it starts.

The rules also define the obligation for the administration to make payments to an employee going on vacation no less than 3 days before leaving. The new rules stipulate that if a person working at an enterprise applies for leave and immediately leaves for this period, then the money must be paid within three days from the date of receipt of the application.

Attention! Based on this, it is advisable to draw up a settlement note in the period from 2 weeks to 3 days before the start of your vacation. Their final determination is carried out at each enterprise individually, taking into account the peculiarities of its work.

Specific deadlines can be fixed at an enterprise in its local acts, for example, in the Regulations on Vacations.

Instructions for filling

The document consists of two sides:

The front page contains basic information. This information is entered by an employee of the HR department or an accountant (if the function is assigned to him). The source of information is an order that approves the provision of leave in accordance with the schedule.
The flip side is that the compensation amounts are given here. The information is calculated and entered by an accountant.

Features of filling out the document are as follows:

Work period – here you need to indicate the total period of work during the year. In this case, 1 calendar year is always set, even if this time is not actually worked by the employee in full. From this point of view, an employee who worked from January to May and left in June, and an employee who worked from January to November and will go on vacation in December, have exactly the same period of work - a whole year. If it is issued in connection with pregnancy or child care, this line must be left blank.
Column 3 shows the total salary payment for each month of the accounting year. In this case, calculations are always carried out based on actual wages. If, for example, in one month an employee was given a bonus, and in another, part of the salary was withheld as a penalty measure, the actual indicators are recorded. It is not necessary to provide calculations. It turns out that the total salary should be indicated in the column itself. And if there is a need to list data for each month (in the case of different income levels), it is better to make notes after the table, where a special place is reserved for this.

Column 4 provides data on the calculation of vacation money. It should be noted that the average number of calendar days in a month is 29.4 (since some months have 31 days, some have 30, and February has 28 (29)). Accordingly, it is this figure that is used when calculating the monthly amount of vacation pay. All days of absence of an employee are taken into account, including for valid and disrespectful (absenteeism) reasons. For example, in February 2020, an employee went on sick leave for 10 calendar days. Then the number of days worked is calculated using the following formula: (29.4/28)*(28-10) = 18.9
Information in column 5 is entered only if summarized recording of working time is used, when, due to the nature of the labor process, the total time worked may exceed the normal length of the working day. If the mode is normalized, the line remains blank.

Who fills out the form for a note-calculation on granting leave?

The standard form T-60 is filled out on both sides. The front side of the form is filled out by the HR department, the back side by the accounting department.

The front side of the T-60 calculation note is filled out.

The full name of the company is indicated, and the OKPO code, that is, the industry of the enterprise, is entered on the right side. (according to the classifier).

The document must be assigned an individual registration number and the date of its preparation.

Next, fill in personal information about the employee:

Last name, first name, patronymic (in full);
his personnel number;
the workshop or department in which the employee works;
It is important to indicate the correct name of the position so that it corresponds to the data from the personal card and coincides with the staffing table).

To eliminate errors in filling out, you need to calculate the period for its provision (a calendar year is taken for this period, based on the date of hiring), and also indicate the start and end date (inclusive). This information is presented in the order.

Below in the T-60 form, information is filled out if additional days are added to the main vacation, which the employee uses on the basis of legislation or they are fixed by local acts of the organization. Such leaves are also paid based on average earnings. The table includes the types of additional leave, the reasons for their provision and the period.

After filling out these columns, the HR specialist signs at the bottom of the T-60 calculation note form, indicates the position and passes the note to the accounting department.

Accounting

On the other side of the T-60 settlement document there is a plate with columns and lines in which the months are written in order and the amount of payments for each month.

The lines on the reverse side of the calculation note form are filled out before the month of the required vacation. At the end of the plate the total amount of all payments is indicated. In the upper right table you must indicate how many days or hours there are in the billing period.

The upper right plate indicates the average earnings per day, which is calculated differently, depending on whether vacation is provided in calendar or working days.

It is important to understand that the amount of average earnings is obtained by dividing the total amount of accruals by the number of days or hours.

If the issued vacation days begin in one month and end in another, then it is necessary to divide the vacation into parts, that is, one month will be indicated in the first section of the “Accrued” table, and another month in the other section.

Each part will correspond to one month, where it is necessary to indicate the total number in days for the first and then for the second period and the corresponding payment of accruals.

The “Other accruals” column in the T-60 form is filled out if the employee is provided with additional types of leave, for which the amount is indicated separately from the main days.

In the “total” column, you must indicate the total number of all charges.

The “withholdings” table indicates all types of withholdings: income tax, damages, alimony collections, court-ordered withholdings, etc. The type of deduction is indicated by the accountant in each column in his own hand.

In the “total” column of the calculation note form, enter the total amount of all deductions. The amount of out-of-pocket payments due is calculated by subtracting the total accrual amount from the total withholding amount.

Having filled out all accounting information, a signature is placed indicating the position.

The T-60 form is double-sided. The front side is prepared by an employee of the HR department, and the back side by an employee of the accounting department.

Column “Period of work”: In this column, even if the year was not fully worked, when taking out part of the vacation, the whole year is written. When taking leave such as maternity leave or child care leave, you do not need to enter a period.

Column 3: The total amount of payments to the employee for each month of the entire billing period is indicated, taking into account adjustments.

Column 4: It should be noted that to calculate vacation pay, a “conditional” number of calendar days is used. If the month was worked in full, this number is 29.4 days. Otherwise, an additional calculation will apply.

Column 5: Must be filled out if the employee has been assigned a summarized (general) recording of working time.

Column 6: The amount of average earnings per day (average salary) is obtained by dividing the accrual amount for the billing period by the number of calendar days of a specific billing period.

Filling the front side of T-60

This part of the document includes data on the full name of the organization in which the employee works with a mandatory indication of its organizational and legal status (CJSC, LLC, individual entrepreneur).
Then, just below, enter the serial number of the document to be filled out for internal document flow and information relating to the employee personally: his full name, position, structural unit to which he belongs, as well as the personnel number assigned to him when hired.
In the next line, it is necessary to indicate the period for which leave is granted (the employee’s length of service at the place of work) and the exact number of days of leave (according to the calendar) with a clear indication of the start and end dates of the leave.
If an employee does not go on a planned paid vacation, but takes additional or educational leave, then this must be entered in the appropriate column with a mandatory indication of the number of calendar vacation days, as well as a link to the document that served as the basis for its provision (management order, etc. )
At the end of the sheet there must be a signature of the official who filled out the document - in this case, a HR specialist.

Types of paid leave

According to the Labor Code of the Russian Federation, different paid holidays are allocated. Let us present in the form of a table what types of vacations there are:

Type of paid leave	Vacation period and to whom it is granted
Annual paid vacation	Is 28 calendar days. Extended leave is provided to: minors, disabled people, civil servants, prosecutors, court employees, teaching staff, candidates of science and rescue workers.
Annual additional leave	Provided to employees who work in extreme conditions, in harmful or dangerous work, as well as to employees who do not have a standardized work schedule.
Study leave	Provided to those employees who have brought the appropriate certificate from the educational institution. The duration of this leave depends on the form of study and course.
Maternity leave	Presented to a woman on the basis of a sick leave certificate, which she provides from a medical institution, which is given for 30 weeks. The duration of rest is 70 days before childbirth and 70 days after, in severe cases it increases to 86 days, and for the birth of twins to 110 days.
Holiday to care for the child	Provided at the request of the woman herself based on an application. Her income for this period will be the amount of state social insurance benefits. During this period, the woman retains her job and position.

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The procedure for filling out a vacation calculation note

The calculation note consists of two sides: the front side is filled out by a personnel employee, and the back side is filled out by an accounting employee.

Filling out the front side:

A document serial number is assigned;
Indicate the personnel number of the employee who is going on vacation;
Last name, first name and patronymic (in full);
Information about the structural unit where, according to the staffing table, the employee is assigned;
The employee's position is registered;
In field “A”, information about the employee’s length of service is filled in, indicating the dates of the first and last dates of rest;
In field “B” information about additional leave is indicated;
In field “B” the number of vacation days provided for rest, and its total duration;
The signature of the employee who filled it out is affixed.

Filling out the back side of the vacation calculation note:

Column “Calculation of vacation pay” - displays information about accruals for each month of the year used in deducting vacation pay. In addition, the total number of days of service for the year according to the calendar is indicated and the average salary is calculated;
Column “Accrued” – calculated accruals are reflected;
Column “8” reflects accrued funds for vacation;
In column “7” – the total number of days of rest;
Column “6” indicates the amount of average earnings;
If there are other accruals, then the remaining columns are filled in, if not, then dashes are entered;
The results are recorded in column “15”
In the “held” field – information about holds is reflected;
Column “16” reflects information about withheld personal income tax from accruals, which are reflected in column “15”;
Column “22” reflects the total amount of withheld amounts;
In column “23” - information about the amount paid;
The amount paid is reflected in numbers and deciphered in words;
The accountant signs the reverse side.

FAQ

Question No. 1 Who should fill out the vacation calculation note?

Answer: The calculation note consists of two sides: the front side is filled out by a personnel employee, and the back side is filled out by an accountant.

Question No. 2 On the basis of what documents is a vacation calculation note drawn up?

Answer: The employee must write a statement two weeks before the vacation, on the basis of which a vacation order is drawn up. These two documents are sent to the accounting department, and based on them, a vacation calculation note is already filled out.

Question No. 3 What are the nuances when filling out a vacation calculation note?

Answer: The calculation note must be kept at the enterprise; if it is missing, then these expenses will not be taken into account when calculating the enterprise income tax. Also, holidays should not be taken into account when calculating vacation.

Question No. 4 What mandatory information must be reflected in the vacation calculation note?

Answer: In the vacation calculation note, it is mandatory to indicate the following information: The working year for which the employee goes on vacation is indicated: the duration of the vacation, payments that were taken to calculate vacation pay - they can be broken down by month, the number of working days worked, average daily earnings of a worker.

Subtleties when filling out a vacation calculation note

When filling out a vacation calculation note, you need to pay attention to the following points:

This document is of great importance in the enterprise. This document confirms the expenses of the enterprise, and is of great importance in case of controversial issues with tax inspectors. If the enterprise does not have a vacation calculation note, but there is a vacation order, then these expenses will not be taken into account.
When filling out, you do not need to take into account holidays when calculating vacation days;
Note calculation in form T-60 is used in enterprises with a general taxation system and a simplified one;
This document can be filled out either on paper or electronically.

Blanker.ru Note-calculation on granting leave to an employee. Form T-60