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.
What is the calculation note used for?
A note-calculation on the provision of leave is created by a specialist in the personnel department in order to generate the necessary data for the accounting department, which is used to determine the amount of vacation pay due.
At the same time, the accountant makes the calculation in the same document, which allows you to check not only the initial information, but also the correctness of the calculation.
It is drawn up together with the order for the provision of rest time, and after drawing up it is transferred to the accounting department for further filling out.
The front side contains information entered by the personnel inspector and repeats the information of the leave order. It must reflect for which periods of work annual paid leave is used, the start and end dates, as well as the duration.
The company can use the form approved by Rosstat - form T-60, or create its own template, which includes the necessary details required for this document.
However, we must remember that if an employee is dismissed and compensation is calculated for the time not taken off, the note-calculation for the provision of leave in the T-60 form should not be used, since there is a form specially designed for this.
Attention! Based on the calculation note, payment documents are generated according to which wages are paid.
After this, the document is filed with the rest of the payroll documents and goes as an attachment to the payroll sheet for the corresponding period of time.
Purpose of the document
A calculation note is a primary accounting document necessary to confirm the provision of paid leave to an employee and justify the calculation of payments due to him.
The document is drawn up according to the unified form T-60 “Note-calculation on granting leave to an employee”, approved by the resolution of the State Statistics Committee of January 5, 2004.
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.
You might be interested in:
Memo on the employee’s absence from the workplace: how to write it correctly
Formation order
The calculation note is drawn up immediately before the employee is granted paid leave.
The documentary basis for its formation is the vacation schedule drawn up in advance by the employer for the next year, the order of the head of the organization to grant vacation to the employee, the payroll and the cash receipt order.
According to current legislation, the use of a settlement note in the T-60 form applies to all organizations, regardless of their form of ownership, with the exception of budgetary institutions. These documents are stored by the accounting service for a period of at least 5 years.
The law does not establish exact deadlines for the formation of a note. According to the Labor Code, an employee must receive vacation pay 3 days before going on vacation , so it is advisable to generate all the necessary documents by this time.
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.
calculation notes in form T-60 for 2022
Calculation note on granting leave to an employee, form T-60 form, download for free in Excel format.
Download a sample of filling out a calculation note for granting leave in Pdf format.
Attention! The easiest way is to use an online vacation pay calculator, which will make calculations based on your data. After which they will simply need to be included in the calculation note.
Sample of filling out a note-calculation on granting leave to an employee in 2022
Front side
This side of the note, form T-60, is drawn up by a human resources specialist. At the top of the form the full name of the company or full name is written down. entrepreneur. In the field on the right is the code according to the OKPO directory (if there is one).
Below, next to the name of the document, its serial number and the date on which it was issued are indicated. Next, personal information about the employee for whom the calculation is being performed is recorded in the document - his full name, number according to the report card, name of position and department.
Further on the form there are three sections. They look similar to the T-6 leave order. In section A you need to enter information when an employee goes on annual leave. Among the information that must be indicated is the period for which the vacation is provided, how long it will last in days and the start and end dates.
In section B you need to write down information if the calculation is made for additional leave or other paid rest period. The right to this kind of leave is provided by federal laws or internal regulations of the company. In this section you need to write down the full name of the period, the basis for its provision, the start and end dates
Section B is a summary of all types of recreation. It is necessary to add up all the periods from sections A and B, and indicate the total duration, start and end dates of the rest. If an employee wants to take only annual leave, then the information in this section should simply be transferred from section A.
After this, the specialist checks the specified data and puts down information about himself at the end of the sheet.
Reverse side
The calculation note regarding the provision of leave on the second side is filled out by a payroll accountant. This is done after the personnel officer, having processed his side of the form, transfers it to the accounting department.
First, you need to select all the information about payroll for the past 12 months. For this purpose, payroll statements for these periods or a personal account are used. After sampling, the information must be recorded in the calculation table.
You might be interested in:
Application for leave of absence of an employee with his subsequent dismissal at his own request: sample entry
It is filled out as follows. In the table you need to write down, line by line, the month and year for which the salary data is entered (in columns 1 and 2), and then the amount itself for the specified period (in column 3). At the bottom of the table, you need to sum up all salaries for each month and enter the overall total.
Next you need to go to the right table. It records the total number of days that are used by the accountant to calculate the average salary (in column 4), or the total number of hours (in column 5).
Based on these data and the total salary for the entire period, the average earnings are determined (in column 6). The calculation is made as follows: the total amount of earnings for the period (column 3) is divided by the number of days or hours (columns 4 or 5).
The following tabular part includes two sections. It can be used when vacation needs to be divided into two parts between adjacent months. Both parts of the table are identical in structure.
In columns 7 and 11 you need to write down the duration of each period in days. In columns 8 and 9, as well as 12 and 13, you need to write down the amount of vacation pay for each period, depending on the source from which payment will be made.
All additional payments that need to be given to the employee during these periods are entered in columns 10 and 14. In column 15 you need to write down the total amount of recorded vacation pay.
In the following table you need to record all deductions that are made from vacation pay. This includes, for example, the amount of personal income tax (column 16), the amount of alimony, deduction of material damage, etc.
The accountant himself must indicate the necessary information in columns 17-21. Column 22 includes the total amount of all deductions. Then in column 23 you need to enter the total amount for issue: from the result of column 15 you need to subtract the result in column 22.
The same amount is then written down in words, and next to it you will need to put down information about the document on which it was paid. After completely filling out the document, the payer checks it and indicates information about himself.
How to compose correctly
If the vacation for the enterprise is unscheduled and a new employee requests it, the citizen is recommended to first check the schedule of other employees and agree on the dates in advance with the immediate supervisor and the human resources department.
The document is drawn up in any form. The law does not indicate how to correctly write an application for the next vacation in 2022; this is an optional document; the responsibility to monitor compliance with the schedule lies with the employer. The appeal may be typed on a computer or written by hand. Some companies have approved a form that is mandatory for employees to fill out. In this case, the form is requested from the secretary or the organization's human resources department and filled out in accordance with the employer's instructions specified on the form or in local regulations.
Let's look at the rules for filling out the form.
Document header:
- in the upper right corner in the dative case we indicate the position, name of the organization, full name. the manager to whom the petition is addressed;
- on the next line in the genitive case we indicate the position and full name. the applicant;
- in the middle of the sheet we write the name of the document: “Application”.
Text:
- request for days off, period (for example, 14 calendar days, from 03/29/2020 to 04/11/2020) and reason (if these are not annual paid holidays);
- The date, signature of the compiler, his surname and initials are indicated below.
Here is an example of how to write an application for leave for 14 days:
A new employee, who was not taken into account when approving the schedule, approaches the employer with such a document.
ConsultantPlus experts looked at how to provide annual leave during which holidays fall. Use these instructions for free.
