home Accounting, auditing books Buhgaltersky Obl_k in the Budget Set - Geauga RT

Buhgaltersky Obl_k in the Budget Set - Geauga RT

4.5.4. Narahuvannya on pіdstavі serednoї zarobіtnoї pay

Narahovuyuchi okremі viplati, vihodyat іz serednoї zarobіtnoї pay, yak obchislyuyut zgіdno s Order obchislennya serednoї zarobіtnoї pay, zatverdzhenim Holds Kabіnetu Mіnіstrіv od 8/2/95 Ukraine number 100 of zmіnami away. Zaznachenі viplati zastosovuyutsya in razі:

• nadannya pratsіvnikam schorіchnoї vіdpustki that dodatkovih vіdpustok;
• vikonannya pratsіvnikami Reigning i Gromadska obov'yazkіv;
• nadannya zhіnkam dodatkovih Pererva for godіvlі ditini;
• zaluchennya pratsіvnikіv to vikonannya vіyskovih obov'yazkіv;
• sluzhbovih vіdryadzhen;
• іnshih vipadkіv.

Derzhavnі garantії rights vіdpustku vstanovleno Konstitutsієyu of Ukraine, the Law of Ukraine "About vіdpustki" od 15.11.96 number 504/96-BP Ukraine KZpP that іnshimi legal acts. The basic schorіchna vіdpustka nadaєtsya trivalіstyu 24 kalendarnі dnі Zi zbіlshennyam for cutaneous two vіdpratsovanih Rocky 2 calendar dnі, ale not bіlsh Yak 28 calendar dnіv.

Kerіvnim, pedagogіchnim, Naukova-pedagogіchnim pratsіvnikam osvіti that Naukova pratsіvnikam nadaєtsya schorіchna The basic vіdpustka trivalіstyu to 56 calendar dnіv. Schorіchna dodatkova vіdpustka nadaєtsya medichnim pratsіvnikam for the robot in shkіdlivih pratsі minds that for the especial character pratsі. Peredbacheno takozh dodatkovі vіdpustki in zv'yazku s navchannyam i tvorchі vіdpustki.

Dnі vіdpustki oplachuyut on pіdstavі viplat ostannі for 12 calendar months at the robot, scho pereduyut mіsyatsyu nadannya vіdpustki, abo viplati kompensatsії for nevikoristanі vіdpustki. Yakscho pratsіvnik pratsyuvav in ustanovі Mensch yak Year, serednіy zarobіtok obchislyuyut on pіdstavі viplat for factuality hour robots tobto s Persha of the following mіsyatsya pіslya registration of the robot to Perche number mіsyatsya Where Money Does nadaєtsya vіdpustka chi viplachuєtsya kompensatsіya for nevikoristanu vіdpustku.

Before serednogo zarobіtku for pay-per-hour vіdpustki vklyuchayutsya All types zarobіtnoї pay for that dopomoga timchasovoyu non tsezdatnіstyu. In pіdrahunku serednogo zarobіtku not take up uwagi odnorazovі viplati, naturalnі vidachі, pensії, premії, SSMSC viplachuyutsya pose chinnimi premіyuvannya systems rіznogo old kompensatsіynі viplati (dobovі, kvartirnі, payment proїzdu i t. Іn.).

Dwellers obchisliti serednodennu zarobіtnu fee at tsomu razі pіdsumkovy zarobіtok for ostannі before nadannyam vіdpustki 12 months at (abo Mensch factuality vіdpratsovany perіod) potrіbno podіliti on vіdpovіdnu Quantity calendar dnіv rock (abo Mensch vіdpratsovanogo perіodu) for vіdkidannyam Svyatkovyy i nerobochih dnіv. Zdobute values ​​serednodennogo zarobіtku multiply on the calendar Quantity dnіv vіdpustki. Svyatkovі th nerobochі dnі scho pripadayut on perіod vіdpustki, Yakscho stink not zbіgayutsya s nedіlnimi days have rozrahunok trivalostі vіdpustki not vklyuchayutsya not oplachuyutsya minutes.

Butt narahuvannya vіdpusknih.

1. Bіblіotekarevі nadaєtsya vіdpustka h 01.04.2002 termіnom 28 calendar dnіv. Yogo sumarno zarobіtok for 12 months at - 1892 UAH. On Tsey perіod fell at 11 Svyatkovyy i nerobochih dnіv. Otzhe, scrip vіdpusknih, UAH:

(149 UAH 64 kopeks.).

2. Uchitelevі, priynyatomu on the robot s 01.09.2001, 01.06.2002 vіdpustka nadaєtsya termіnom 56 calendar dnіv. W 1 to 11 kvіtnya 2002 rock Yomou slapped vіdpustka zberezhennya zarobіtnoї without pay. Sumarno zarobіtok for vіdpratsovany perіod (h 01.09.2001 on 01.06.2002) - 1435 UAH. Vіdpusknih amount, UAH:

(538 UAH 97 kopeks.)

de 273 - Quantity calendar dnіv for vіdpratsovany perіod; 9 - Quantity Svyatkovyy that nerobochih dnіv, sat down on the SSMSC Tsey perіod; 11 - Quantity dnіv vіdpustki zberezhennya zarobіtnoї without pay.

Analogіchno vikonuєtsya rozrahunok for perіod nevikoristanoї vіdpustki in razі zvіlnennya pratsіvnika. In tsomu razі Quantity dnіv nevikoristanoї vіdpustki obchislyuєtsya dіlennyam kіlkostі dnіv ustanovlenoї schorіchnoї vіdpustki 12 i zdobutogo multiplication result in the Quantity vіdpratsovanih months at the time s ostannoї vіdpustki.

Butt rozrahunku kompensatsії for nevikoristanі dnі schorіchnoї osnovnoї vіdpustki.

The teacher, on the robot priynyaty 01.09.2001, zvіlnivsya for Vlasnyi Bazhanov 31.03.2002. For vіdpratsovany perіod Yomou nalezhit kompensatsіya for vіdpustku trivalіstyu 33 dnі ((56/12) • 7), de 56 - termіn povnoї vіdpustki 7 - Quantity vіdpratsovanih months at. Kompensatsіya for vіdpustku, UAH:

(232 UAH 59 kopeks.)

de 1459 - sumarno zarobіtok for 7 months at; 212 - Quantity calendar dnіv for vіdpratsovany perіod; 5 - Quantity Svyatkovyy i nerobochih dnіv, SSMSC pripadayut on Tsey perіod.

For perіod vikonannya Reigning i Gromadska obov'yazkіv (viklik to vіyskkomatu, zasіdannyah fate in court yak ship zasіdatelya that INSHI vipadki), if vіn pripadaє on robochem hour pratsіvnikam garantuєtsya zberezhennya serednogo zarobіtku. Serednіy zarobіtok for Tsey perіod viznachaєtsya s rozrahunku ostannіh dvoh months at the robot before mіsyatsem for yaky viplachuєtsya serednіy zarobіtok.

For pratsіvnikіv, SSMSC propratsyuvali in ustanovі Mensch yak two mіsyatsі, narahuvannya zdіysnyuєtsya on pіdstavі serednogo zarobіtku for factuality vіdpratsovany hour.

Rozrahunok serednogo zarobіtku vikonuyut, beruchi to uwagi OAO All viplati for factuality vіdpratsovany hour SSMSC toil postіyny character.

Relief h timchasovoї nepratsezdatnostі to serednogo zarobіtku not vklyuchaєtsya.