8 tips on how to get ready for work after vacation

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.

Results

The right to rest in the form of vacation is one of the basic rights of an employee guaranteed to him by the Labor Code of the Russian Federation.
The parties to the labor relationship must agree on the vacation schedule in the vacation schedule and strictly observe it. Deviation from the schedule is possible by mutual agreement of the parties and must be documented. Not providing leave to an employee is risky; in the event of an audit, fines are likely to be imposed. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

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!

Fine for failure to provide leave for more than two years

The Labor Code of the Russian Federation prohibits not providing annual paid leave to an employee for 2 years in a row, and prohibits minor workers and those engaged in activities with hazardous working conditions from providing leave in principle (Article 124 of the Labor Code of the Russian Federation).

Administrative liability is established for these violations:

The statute of limitations for violation is 1 year.

If a company breaks the law and does not send workers on vacation, then at the end of the calendar year, vacation days do not disappear anywhere, but remain the organization’s debt to the employee.

Example

For 4 years from the moment of employment of programmer Igor Valentinovich Vasilchenko, Sigma LLC did not provide him with leave, citing the fact that Vasilchenko is a valuable employee and is constantly needed by the company. Therefore, the programmer has the right to 4 × 28 days = 112 calendar days of vacation (Igor Valentinovich does not belong to the category of beneficiaries entitled to additional days). If Vasilchenko decides to resign from Sigma LLC, then the company will have to pay monetary compensation for the programmer’s unused vacation, and not for 1 year, but for all 4 - 28 days for each.

Unused vacation days for previous years of work are provided to the employee in the current calendar year:

• or as part of the vacation schedule;
• or by agreement between the employee and his management (the worker writes an application for leave, indicating the number of unused days of rest, and the employer endorses the application and issues an order for leave).

During a calendar year, an employee can use several vacations (letter of the Ministry of Finance of the Russian Federation dated May 13, 2010 No. 03-03-06/4/55).

Accounting must calculate vacation pay and issue it 3 days before the start of the vacation.

We talk about how to do this in this article.

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.

After what time does an employee have the right to leave on a preferential basis?

Part 3 art. 122 of the Labor Code of the Russian Federation determines the list of employees who should be granted their first full leave based on their application before they have worked for 6 months.

It's about:

• about citizens who have adopted one or more children whose age is less than 3 months;
• workers under 18 years of age;
• women before or immediately after maternity leave.

In addition, a number of employees, due to their family status, must be granted leave at a time convenient for them, and therefore the rule on compulsory 6-month work will also not apply to them. These employees include:

• a parent (other legal representative) who is raising a disabled child (Article 262.1 of the Labor Code of the Russian Federation);
• parents who are raising three or more children under the age of 18. They have the right to leave at a convenient time until the youngest child reaches the age of 14 (Article 262.2 of the Labor Code of the Russian Federation).

The answer to the question about the need to provide leave to a father with many children 2 months after employment is in the ConsultantPlus system. Get trial access to the K+ system and study expert opinion for free.

Speaking about how long the listed categories of employees are entitled to leave, it should be understood that the norms of the Labor Code of the Russian Federation do not establish any minimum restrictions. In practice, this means that an employee with such a benefit can apply to the employer’s management and take out his first vacation almost immediately after employment.