Abstract

With the onset of the holiday season, accountants will increase their work, because it is they who will have to calculate the vacation pay to employees of their institutions. Article 136 of the Labor Code of the Russian Federation establishes that the payment of vacation pay to a person going on vacation must be made three days before it begins. For violation of the specified time limits to the institution, administrative responsibility measures provided for in art. 5.27 Administrative Code of the Russian Federation. How to timely calculate vacation pay, determine the estimated values when creating a reserve for vacation pay, re‘ect in the accounting of budgetary organizations and prevent mistakes and violations of labor law — we will consider this article.

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