To compensation for unused vacation dismissed ERU is not charged

In accordance with the Law " On the collection and accounting of a single fee for obligatory state social insurance" basis for calculating the amount of ERUs is accrued wages in the types of payments that include basic and additional salary and other incentive compensation , including in-kind form, which are determined in accordance with the Law "On wage ."
 
   According to the claims . 2.2.12 Instructions for wage statistics amount of cash compensation in case of non- annual ( main and additional) leave and additional leave to employees who have children , are included in the wage fund in the fund an extra paycheck. Thus, these payments are the basis for the calculation and withholding of ERUs.
 
   As for those who, after the dismissal of accrued wages for time worked , ECB is charged on the amount of which is determined by dividing the wages paid for performance, the number of months for which it accrued . Since the amount of cash compensation for unused annual (main and auxiliary) holidays paid laid-off persons is pay for time not worked , then they ERU is not charged .