The so-called paid absence is not going to work but getting paid.
It's like paid, not working but getting paid.
Lao Tie, who has worked well, knows that most companies have annual leave, and some companies with good benefits also have paid sick leave, and annual leave and paid sick leave belong to paid absence.
However, there are still a few companies that have paid sick leave, so the main discussion here is still annual leave.
In a normal year, excluding holidays and weekends, the working days of the whole year are 250 days, and after deducting the annual leave that can be enjoyed by 5 days, there are only 245 working days left.
In other words, as long as the worker works 245 working days a year, he can get the full income every year.
The wages paid by the company for the workers are the wages of these 245 working days.
Paid absences are theoretically divided into cumulative paid absences and non-cumulative paid absences.
The so-called accumulated paid absence means that if the annual leave of the current year is not taken, the unused annual leave can be continued to be enjoyed in the next year.
However, this is not an unlimited accumulation, and it is generally kept for another year, and if you don't enjoy it in the next year, it will be invalidated.
The so-called non-cumulative paid absence means that the annual leave of the current year is not taken, and it will be directly invalidated that year, and the extra work should be made to contribute to the company's brilliance.
Note that what I'm talking about here is theoretically, and given that our motherland still needs the hard work of all of you here, cumulative paid absences are relatively rare.
Whether annual leave can be carried forward to the next year determines the difference in accounting treatment.
If the company has 100 employees, the average daily salary of employees is 500 yuan, and the average annual salary is 12250,000. In 2020, these employees used an average of 3 days of annual leave and 2 days of unused annual leave.
This means that the average working day of employees in 2020 is 247 days, and the salary offered by the company for employees in 2020 only buys 245 working days of labor for employees
If you can't accumulate, it's very easy to do, and you don't have to do anything.
Because the employee's untaken annual leave will be directly invalidated, these 2 days should be given to the company to do voluntary labor, and the company will not pay a penny for these 2 days of voluntary labor.
If it can be accumulated, it would be necessary to estimate how much of the unused annual leave from 20 years would be used in the following year to cover the cost.
Why?To make an extreme assumption, if these employees use all these 2 days of annual leave in 2021, it means that the actual average working day of employees in 2021 is only 243 days, although it is less than 245 days, but the company still has to pay the employee in full.
For all employees, in 2020, they will take 3 days of vacation and get a salary of 12.25 millionIn 2021, he took 7 days off and received a salary of 12.25 million, with a total salary of 24.5 million in two years.
For the company, in 2020, it enjoyed 247 working days of service provided by employees, and the corresponding labor cost of these 247 working days was 12.35 million (247 * 500 * 100 = 12.35 million);In 2021, we enjoyed the 243 working days of service provided by employees, and the corresponding labor cost of these 243 working days was 12.15 million (243 * 500 * 100 = 12.15 million), and the total labor cost in two years was 24.5 million.
Lao Tie asked, why is the amount of labor costs included in the company's annual labor costs inconsistent with what employees actually get?
In fact, this is the difference between accrual and cash basis.
In 2020, the company enjoyed 2 more days of service for employees, and the cost corresponding to these 2 days of service will be attributed to 2020, but this money will not be paid to employees in 2020, but will be issued when employees go to enjoy the 2 days of annual leave that have not been used before in 2021.
Employees may not be aware of this move, because there will be no change in the amount of money they receive each month.
In fact, if you think about it simply, you can understand that if an employee has taken 5 days of annual leave before September 21 (that is, he has used up the annual leave of the current year), and takes 2 days of annual leave for 20 years in September 2021, if the company's annual leave is not accumulative, the employee will be deducted 2 days of salary in September 2021, and it is precisely because the company's annual leave can be accumulated that the employee can get the full monthly salary in September.
This may be the surface calm and calm, but in fact the undercurrent is surging.
100 help plan