Our expert talks about how to easily return to the work rhythm after long holidays.
Nuria Arkhipova
development director at the agency for effective personnel management SLG
According to psychologists, the difficulty of adapting to normal life after a vacation depends on temperament.
It is better for phlegmatic and melancholic people not to break up their vacation into parts, but to rest for a long time and fully, otherwise getting back into work can take a long time and be accompanied by apathy and melancholy. Cholerics, on the contrary, are not recommended to take a long vacation: people of this type switch from one thing to another very quickly and can simply get tired from a long, busy vacation. This is easiest for sanguine people: they can choose any length of vacation without any consequences for their emotional state.
And a few more tips on how to get into a working mood not only after a vacation, but also after long holidays.
Give yourself time to unwind
In the first working days, you can give yourself a little relief, but don’t mess around! Even if your boss doesn’t assign you any tasks, keep yourself busy. Clean out your mail, put your documents in order. If possible, do not schedule important meetings in the first week. Don't forget that you weren't the only one having holidays.
You should also not stay at work longer than expected, especially if you are phlegmatic by temperament - people of this type tend to endure any inconvenience and discomfort for a long time, but in the end this leads to an “explosion” of emotions.
Insurance premiums
Vacation pay and wages are accrued to the employee as part of the employment relationship.
Therefore, the amounts of wages and vacation pay paid to an employee under an employment contract are recognized as subject to insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, as well as compulsory social insurance from accidents at work and occupational diseases (clause 1, clause 1, article 420 of the Tax Code of the Russian Federation, clause 1, article 20.1 of the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against accidents at work and occupational diseases "(hereinafter referred to as Law No. 125-FZ)).
The organization calculates and pays insurance premiums based on the results of the calendar month based on the base for their calculation from the beginning of the billing period (calendar year) to the end of the corresponding calendar month and the rates of insurance premiums minus the amounts of insurance premiums calculated from the beginning of the billing period to the previous calendar month inclusive.
This follows from paragraph 1 of Art. 421, paragraph 1, art. 423, paragraph 1, art. 431 Tax Code of the Russian Federation, paragraph 2 of Art. 20.1, paragraph 1, 9 art. 22.1 of Law No. 125-FZ.
Remember why you love your job
If the first two tips did not help, several days have passed, and you still find it difficult to get into a working mood, it’s time to remember what attracts you to the business you are doing. Of course, we are not considering a situation where a person hates his job and does it only out of necessity. Anyone who does something they don’t like doesn’t want to do it, regardless of holidays and weekends.
But if you are one of those who love their work, think about it: there are probably several positive moments - from the view from your office window to new interesting tasks and meetings with partners and colleagues. Concentrate on these thoughts instead of repeating to yourself over and over again, “Oh my God, I’ll go back to work tomorrow!”
If you are such a convinced introvert that just being in the company of other people is torture for you, you should think about working remotely.
Crediting vacation pay against wages or returning vacation pay to the company's cash desk
If the payment of vacation pay and the employee’s recall from vacation fall within two reporting periods, then an adjustment must be made in the month the employee is recalled from vacation.
The adjustment of accounting records proposed below, related to the offset of part of vacation pay against wages or the return of part of vacation pay to the enterprise’s cash desk, is not for accounting purposes a correction of an error, since such a correction is carried out as a result of receiving new information (about the employee’s recall from vacation), which was not available to the organization at the time of accrual and payment of vacation pay.
The norms of the Accounting Regulations “Correcting Errors in Accounting and Reporting” (PBU 22/2010), approved by Order of the Ministry of Finance of Russia dated June 28, 2010 N 63n (paragraph 8 of clause 2 of PBU 22/2010), are not applied to such an adjustment.
As part of the actual adjustment in the month the employee is recalled from vacation, the following reversal entries can be made simultaneously:
- on the debit of account 96 and the credit of account 70 - for the amount of vacation pay for unused calendar days of vacation;
- on the debit of account 96 and the credit of account 69 - for the amount of insurance premiums from vacation pay for unused calendar days of vacation;
- on the debit of account 70 and the credit of account 68 “Calculations for taxes and fees” - for the amount of personal income tax withheld from vacation pay for unused calendar days of vacation.
Leave your dissatisfaction for later
How a person feels at work largely depends on himself. For example, if you are choleric, which means that by nature you do not like being given instructions, you should think about working independently. In any case, there is no need to accumulate negativity in yourself and “infect” others with it by talking about post-holiday or post-vacation depression. Promise yourself not to be sad, and if you do give vent to your emotions, then do it for no more than 10 minutes at the end of the working day. Being stuck in this state is harmful!
Not everyone knows how to relax
Everyone understands relaxation differently. Some find it easier to relax with friends, some replenish lost resources by traveling, and some like to spend time alone, taking a break from communication and other people. This is fine. The main thing is to understand what kind of rest you need, so that after the rest you don’t have to rest for another week.
Many people are not used to separating work and personal life and working even during vacation (this is just some kind of trend). This is a big mistake. Even if you are lying at home or on the beach, but at the same time solving work issues, you are not resting, and your body is also emotionally stressed. To truly relax, you need to completely step away from all tasks.
Think about planning
Do you know what is the best thing to do on your first day of work? Make a work plan. No matter how trivial it may sound, it has been proven that this approach helps to survive the “withdrawal” after the holidays or vacation much easier. And there are no secrets here - you just switch your consciousness, since creating a competent plan for what needs to be done in the near future is quite difficult.
But this method is not suitable for everyone. If you are a sanguine person, which means you are pedantic in everything and you need to clearly plan your actions in order to improve your work results, then this is for you. Choleric people also like to stick to a plan, although if something goes wrong, they can easily lose their temper. But phlegmatic people do not really like clear time limits, although in their work they prefer to make all the necessary calculations in advance.
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Personal income tax
An employee’s salary and vacation pay are his income subject to personal income tax (clause 1 of article 210 of the Tax Code of the Russian Federation).
The employing organization, performing the duties of a tax agent, is obliged to calculate and withhold the calculated amounts of personal income tax from the employee’s specified income upon their actual payment (clauses 1, 2, 4 of Article 226 of the Tax Code of the Russian Federation).
When receiving income in the form of wages, the date of actual receipt by the employee of such income is recognized as the last day of the month for which he was accrued income for work duties performed in accordance with the employment agreement (contract) (clause 2 of Article 223 of the Tax Code of the Russian Federation).
The date of actual receipt of income in the form of vacation pay is defined as the day of payment of vacation pay, including their transfer to the employee’s bank account (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation).
When paying income to a taxpayer in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made (clause 6 of Article 226 of the Tax Code of the Russian Federation).
The tax rate for each of the specified types of income of an employee who is a tax resident of the Russian Federation is set at 13% (clause 1 of Article 224 of the Tax Code of the Russian Federation).
The Tax Code of the Russian Federation does not define any special procedure for calculating personal income tax in the event of an employee’s early recall from vacation.
However, if the payment of vacation pay and the employee’s recall from vacation fall within two reporting periods, then there are official explanations according to which in such a situation the tax agent organization recalculates the amount of vacation pay and, accordingly, the previously withheld amount of personal income tax (Letters of the Federal Tax Service of Russia dated October 24, 2013 N BS-4-11/190790, dated 04/09/2012 N ED-4-3/ [email protected] ).
Thus, according to tax authorities, when an employee is recalled from vacation, the organization (tax agent) recalculates the amount of vacation pay and, accordingly, the previously withheld amount of personal income tax.
Previously accrued vacation pay amounts and the corresponding tax amounts are reversed, and wages are calculated for the days actually worked and the tax is calculated.
Crediting vacation pay against wages or returning vacation pay to the company's cash desk
If the payment of vacation pay and the employee’s recall from vacation fall within two reporting periods, then in the month the employee is recalled from vacation, as a result of a decrease in expenses recognized in tax accounting by the amount of vacation pay for unused vacation days by the employee and by the amount of the corresponding insurance contributions, it becomes necessary to adjust the values of VVR and SHE is increasing.
Such an adjustment is not a correction of an error for accounting purposes, and the norms of PBU 22/2010 (paragraph 8, clause 2 of PBU 22/2010) do not apply to it.
An increase in the amount of OTA can be reflected by a reversal entry in the debit of account 68 and the credit of account 09 “Deferred tax assets”.
Example
The employee has a five-day, 40-hour work week with two days off on Saturday and Sunday, based on a daily work duration of 8 hours.
His official salary is 30,000 rubles.
Based on the employee’s application, he was granted another paid leave for 14 calendar days (from February 3 to February 16, 2019).
The average daily earnings of an employee, calculated for the purpose of paying him vacation pay, is 1,200 rubles.
Vacation pay is accrued and paid in January.
As a result of recall from vacation, the actual last day of vacation is February 11; the employee began work on February 12.
The organization has the employee’s written consent to offset part of the vacation pay against his salary for February.
The total amount of payments and other remuneration in favor of the employee on an accrual basis since the beginning of the year in February does not exceed the maximum value of the base for calculating insurance premiums.
Any payments to employees are made in non-cash form by transferring funds to their personal card accounts.
In accounting, the amount of accrued vacation pay does not exceed the recognized estimated liability.
Insurance premiums for vacation pay and wages are calculated at the following generally established rates:
- in the Pension Fund of Russia - 22%;
- in the Federal Social Insurance Fund of the Russian Federation (for compulsory social insurance in case of temporary disability and in connection with maternity) - 2.9%;
- to the Federal Compulsory Medical Insurance Fund - 5.1%.
The rate of insurance contributions for compulsory social insurance against accidents at work and occupational diseases is 0.4%.
In tax accounting, a reserve for future expenses for vacations is not created.
Income and expenses are determined using the accrual method,
The reporting periods for income tax are the first quarter, half a year and nine months of the calendar year.
Recalculation of the base for calculating insurance premiums
Insurance contributions to extra-budgetary funds are calculated based on the results of each month.
In the situation under consideration, the amounts of vacation pay were included in the base for calculating insurance premiums in January.
Considering that the employee was recalled from vacation in February, and the income he received in January in the form of vacation pay for unused calendar days of vacation is counted against the wages paid to him for February, the organization needs to adjust the base for calculating insurance premiums for February, reducing it by the amount vacation pay for unused vacation days in the amount of 6,000 rubles. and increasing by the amount of wages due on these days in the amount of 4,500 rubles.
In accounting in January you need to make the following entry:
- on the debit of account 68 “Calculations for taxes and fees” and the credit of account 09 - 4,381.44 rubles. — STI was reduced by the amount of vacation and insurance contributions ((16,800,5107.20) x 20%).
In February, upon recall of the employee from vacation, the following reversal entries must be made at the same time:
- on the debit of account 96 and the credit of account 70 - 6,000 rubles. - the amount of vacation pay for unused calendar days of vacation;
- on the debit of account 96 and the credit of account 69 - 1,824 rubles. - the amount of insurance premiums from vacation pay for unused calendar days of vacation ((6,000 rubles x (22% 2.9% 5.1% 0.4%));
- on the debit of account 70 and the credit of account 68 “Calculations for taxes and fees” - 780 rubles - for the amount of personal income tax withheld from vacation pay for unused calendar days of vacation (6,000 rubles x 13%);
- on the debit of account 09 and the credit of account 68 “Calculations for taxes and fees” - 1,564.8 rubles - for the amount of IT related to vacation and insurance contributions for unused vacation days ((6000 1824) x 20%).
